財務(wù)會計學(xué)6東北財經(jīng)大學(xué)羅伯特莉比

財務(wù)會計學(xué)6（美）莉比（Libby.R.）.（美）莉東北財經(jīng)大學(xué)出版社出版社：東北財經(jīng)大學(xué)出版社第1章財務(wù)報表和企業(yè)決策Maxidrive公司了解公司參與者企業(yè)經(jīng)營活動會計系統(tǒng)四張基本財務(wù)報表:一個概述資產(chǎn)負債表利潤表留存收益表現(xiàn)金流量表報表之間的關(guān)系附注四張基本財務(wù)報表的總結(jié)會計信息傳遞程序的責(zé)任公認會計準那么管理責(zé)任和審計要求道德、聲譽和法律責(zé)任結(jié)語第2章投資、籌資決策和資產(chǎn)負債表PapaJohiTs國際公司了解企業(yè)會計概念概述本章中強調(diào)的基本概念什么樣的經(jīng)濟業(yè)務(wù)引起了財務(wù)報表金額的變化7企業(yè)經(jīng)濟業(yè)務(wù)的性質(zhì)賬戶經(jīng)濟業(yè)務(wù)如何影響賬戶?經(jīng)濟業(yè)務(wù)分析的原那么PapaJohn's公司經(jīng)濟業(yè)務(wù)的分析公司如何記錄賬戶余額?經(jīng)濟業(yè)務(wù)影響的方向分析工具經(jīng)濟業(yè)務(wù)分析說明如何編制和分析資產(chǎn)負債表？資產(chǎn)負債表的分類第3章經(jīng)營決策和利潤表PapaJohn's國際公司了解企業(yè)企業(yè)經(jīng)濟活動如何影響利潤表?經(jīng)營循環(huán)利潤表要素如何確認和計量經(jīng)營活動?權(quán)責(zé)發(fā)生制會計經(jīng)濟業(yè)務(wù)分析擴展模型經(jīng)濟業(yè)務(wù)分析規(guī)那么P叩aJohn's經(jīng)濟業(yè)務(wù)的分析如何編制和分析財務(wù)報表?利潤表分類留存收益表資產(chǎn)負債表分類第4章調(diào)整、財務(wù)報告和收益質(zhì)量PapaJohn's公司了解企業(yè)收入和費用的調(diào)整會計循環(huán)調(diào)整的目的和類型調(diào)整程序編制財務(wù)報表利潤表股東權(quán)益變動表資產(chǎn)負債表結(jié)賬會計循環(huán)終點結(jié)賬后試算表第5章會計信息的傳遞和解釋Callawav高爾夫公司了解企業(yè)會計信息傳遞程序的參與者規(guī)制者（證券交易委員會，美國財務(wù)會計準那么委員會，上市公司會計監(jiān)管委員會，證券交易所）管理層（執(zhí)行總裁，首席財務(wù)官，會計職員）董事會（審計委員會）審計師信息中介者：財務(wù)分析師和信息服務(wù)商使用者：機構(gòu)和個人投資者，債權(quán)人以及其他傳遞有用性信息的指導(dǎo)性原那么披露程序新聞公報年度報告季度報告證監(jiān)會報告一一10-K,10-Q,8-K細觀財務(wù)報表形式和附注資產(chǎn)負債表分類利潤表分類股東權(quán)益變動表現(xiàn)金流量表財務(wù)報表的附注自愿性披露權(quán)益收益率分析:評價公司績效的框架凈資產(chǎn)收益率利潤驅(qū)動分析利潤驅(qū)動和企業(yè)策略結(jié)語第6章銷售收入、應(yīng)收款項及現(xiàn)金的報告和解釋DeckersOutdoor公司了解企業(yè)銷售收入會計處理對顧客的信用卡銷售企業(yè)銷售折扣銷售退回和折讓凈銷售收入的報告計量和報告應(yīng)收款項應(yīng)收款項的分類壞賬的會計處理應(yīng)收賬款和壞賬的報告壞賬的估計對應(yīng)收賬款的控制現(xiàn)金的報告及平安保護現(xiàn)金及現(xiàn)金等價物的定義現(xiàn)金管理現(xiàn)金的內(nèi)部控制現(xiàn)金日記賬和銀行對賬單的調(diào)節(jié)結(jié)語第7章商品銷售本錢和存貨的報告與解釋Harlev-Davidson摩托車公司了解企業(yè)存貨和銷售本錢的性質(zhì)存貨包括的工程存貨采購本錢存貨本錢的流轉(zhuǎn)商品銷售本錢的性質(zhì)存貨本錢計算方法個別識別法本錢流轉(zhuǎn)假設(shè)存貨計算方法對財務(wù)報告的影響管理層對存貨計算方法的選擇本錢與市價孰低估價法存貨評估管理存貨管理中的效率計量存貨和現(xiàn)金流量存貨計算方法和財務(wù)報表分析存貨控制存貨的內(nèi)部控制永續(xù)盤存制和實地盤存制期末存貨計量錯誤第8章土地、廠房、設(shè)備以及自然資源和無形資產(chǎn)的報告與解釋西南航空公司了解企業(yè)廠房和設(shè)備的購置與維護長期資產(chǎn)的分類取得本錢的計量和報告修理、維護和更新廠房和設(shè)備利潤表:某一期間收入和費用報告.Netincome:Theremainderafterallexpenseshavebeendeductedfromrevenues.凈利潤:收入減去費用后的剩余.C2,Therelationshipbetweenincomestatementandbalancesheet資產(chǎn)負債表和損益表的關(guān)系Thebalancesheetsshowthefinancialpositionofthecompanyatdiscretepointsintime,andtheincomestatementsexplainthechangesthathavetakenplacebetweenthosepoints.資產(chǎn)負債表顯示企業(yè)某一斷點的財務(wù)狀況，利潤表正是解釋在這些斷點之間發(fā)生了什么.的使用、毀損與處置折舊概念可供選擇的折舊計算方法經(jīng)理如何選擇?第9章負債的報告和解釋第10章債務(wù)的報告和解釋第11章所有者權(quán)益的報告和解釋會計詞匯Account賬戶Accounting會計學(xué)Accountpayable應(yīng)付賬款A(yù)nnualreport年度報告Assets資產(chǎn)Audit審計Auditor審計人員Auditors'opinion審計意見Balancesheet資產(chǎn)負債表Balancesheetequation會計恒等式Capitalstockcertificate股份證明Certifiedpublicaccountant注冊會計師Commonstock普通股Compoundentry復(fù)合分錄Coiporation公司Creditor債權(quán)人Debtor債務(wù)人Entity主體Financialaccounting貝才務(wù)會計Independentopinion獨立意見Inventory存貨Liabilities負債Limitedliability有限責(zé)任Managementaccounting管理會計Notespayable應(yīng)付票據(jù)Openaccount往來賬戶Owners?equity所有者權(quán)益Paid-incapital實收資本Paid-incapitalinexcessofparvalue資本公積Partnership合伙企業(yè)Parvalue票面價值Privateaccountants私立會計Privatelyowned私人持有Publicaccountants公共會計Publiclyowned公共持有Shareholders'equity所有者權(quán)益Soleproprietorship個人獨資企業(yè)Statedvalue票面價值Statementoffinancialcondition財務(wù)狀況表Statementoffinancialposition財務(wù)狀況表Stockcertificate股份證明Stockholders?equity所有者權(quán)益Transaction交易Accounting:Theprocessofidentifying,recording,summarizing,andreportingeconomicinformationtodecisionmakers.會計：識別，記錄，匯總，并報告經(jīng)濟信息給決策者的程序。FinancialAccounting:Thefieldofaccountingthatservesexternaldecisionmakers,suchasstockholders,suppliers,banks,andgovernmentagencies.財務(wù)會計：服務(wù)于外部決策者，例如股東，供應(yīng)商，銀行，以及政府部門的會計領(lǐng)域。ManagementAccounting:Thefieldofaccountingthatservesinternaldecisionmakers,suchastopexecutives,departmentheads,collegedeans,hospitaladministrators,andpeopleatothermanagementlevelswithinanorganization.管理會計:服務(wù)于內(nèi)部決策者的會計領(lǐng)域，例如最高執(zhí)行者、政府首腦、大學(xué)院長、醫(yī)院管理者以及一個組織內(nèi)的管理層。Thetwofieldsofaccountingsharemanyofthesameproceduresforanalyzingandrecordingtheeffectofindividualtransactions.（財務(wù)會計和管理會計的共通之處）會計的這兩個領(lǐng)域，共享著每一單業(yè)務(wù)（對企業(yè)）的影響的分析和記錄的大量相同的程序。Annualreport:Acombinationoffinancialstatements,managementdiscussionandanalysis,andgraphsandchartsthatisprovidedannuallytoinvestors.Annualreportsinclude:IAletterfromcorporatemanagementIIAdiscussionandanalysisbymanagementofrecenteconomiceventsIIIFootnotesthatexplainmanyelementsofthefinancialstatementsinmoredetailIVThereportoftheindependentauditorsVAstatementofmanagementsresponsibilityforpreparationofthefinancialstatementsVIOthercorporateinformation年度報告：每年提供給投資者的集財務(wù)報告、管理層討論、財務(wù)分析，以及圖表的財務(wù)報告組合。它們包括：I企業(yè)管理層的公開信II企業(yè)管理層對于最近經(jīng)濟狀況的討論和分析III會計報表附注IV審計報告V企業(yè)對于編制財務(wù)報表的管理責(zé)任的聲明VI其他企業(yè)信息TheBalanceSheet資產(chǎn)負債表Balancesheet:Afinancialstatementthatshowsthefinancialstatusofabusinessentityataparticularinstantintime.資產(chǎn)負債表:反映企業(yè)某一時點財務(wù)狀況的財務(wù)報表.Balancesheetequation:Assets=Liabilities+Owners'equity會計衡等式資產(chǎn)=負債+所有者權(quán)益Assets:Economicresourcesthatareexpectedtohelpgeneratefuturecashinflowsorhelpreducefuturecashoutflows.資產(chǎn):預(yù)期能為企業(yè)帶來現(xiàn)金流入或減少現(xiàn)金流出的經(jīng)濟資源。Liabilities:Economicobligationsoftheorganizationstooutsiders,orclaimsagainstitsassetsbyoutsiders.負債：企業(yè)對外債務(wù)以及外部人士對公司財產(chǎn)的主張。Owners'Equity:Theresidualinterestintheorganization?sassetsafterdeductingliabilities.所有者權(quán)益：資產(chǎn)減去負債之后的企業(yè)剩余權(quán)益。BalanceSheetTransactions資產(chǎn)負債表業(yè)務(wù)Entity:Anorganizationorasectionofanorganizationthatstandsapartfromotherorganizationsandindividualsasaseparateeconomicunit.Transaction:Anyeventthatbothaffectsthefinancialpositionofanentityandcanbereliablyrecordedinmoneyterms.主體：作為一個獨立的經(jīng)濟實體，獨立與其他組織和個人的一個組織或一個組織內(nèi)的某個部門。Transaction1,InitialInvestment.OnDecember31,20X1,Ownerdeposited$400,000inabusinessbankaccountentitledXXXCompany.Debit:Cash$400,000Credit:Capital$400,000業(yè)務(wù)1原始投資20X1年12月31日，所有者存入銀行$400,000借:現(xiàn)金$400,000貸:實收資本$400,000Transaction2,LoanfromBank.OnJanuary2,20X2,XXXCompanyborrowsfromabank,signingapromissorynotefor$100,000.The$100,000isaddedtothebusiness?scash.Debit:Cash$100,000Credit:Short-termLoan/NotcsPayable$100,000業(yè)務(wù)2貸款20X2年1月2日,XXX簽發(fā)一張$100,000的承兌匯票，從銀行借出$100,000借：現(xiàn)金$100,000貸:短期借款/應(yīng)付票據(jù)$100,000Transaction3,AcquireInventoryforCash.OnJanuary2,20X2,XXXCompanyacquiresgoodsfromamanufacturerfor$150,000cash.Debit:MerchandiseInventory$150,000Credit:Cash$150,000業(yè)務(wù)3現(xiàn)金購買存貨1月2日，XXX公司從制造商那里購買商品借:存貨$150,000貸:現(xiàn)金$150,000Inventory:Goodsheldbyacompanyforthepurposeofsaletocustomers.存貨:公司擁有的用來銷售的商品.Account:Asummaryrecordofthechangesinaparticularasset,liability,orowners?equity.Foreachtransaction,theaccountantdetermines(1)whichspecificaccountsareaffected,(2)whethertheaccountbalancesareincreasedordecreased,and(3)theamountofthechangeineachaccountbalance.帳戶:特定的匯總資產(chǎn)、負債、所有者權(quán)益變動的記錄。對于每一筆業(yè)務(wù)，會計人員要決定(1)哪些特定的帳戶受到影響，(2)帳戶余額是否增加或減少，⑶每一個帳戶余額的變動.Transaction4,PurchaseonCreditJanuary3.XXXCompanybuysgoodsfor$10,000fromamanufacturer.Themanufacturerrequires$4,000byJanuary10andthebalancein30days.Debit:MerchandiseInventory$10,000Credit:AccountsPayable$10,000業(yè)務(wù)4賒購1月3日,XXX公司從制造商處購買了$10,000的商品，制造商要求1月10付款4,000元,30天內(nèi)支付尾款。借：存貨$10,000貸：應(yīng)付帳款$10,000Openaccount:Buyingorsellingoncredit,usuallybyjustanauthorizedsignatureofthebuyer.往來帳戶:賒購或賒銷,經(jīng)常通過采購方授權(quán)簽名確實認。AccountPayable:Aliabilitythatresultsfromapurchaseofgoodsorservicesonopenaccount.應(yīng)付帳款：因采購商品或接受勞務(wù)而引起的負債。Transaction5,PurchaseforCashPlusCredit.January4.XXXCompanyacquiresassortedstoreequipmentforatotalof$15,000.Acashdownpaymentof$4,000ismade.Theremainingbalancemustbepaidin60days.Debit:StoreEquipment$15,000Credit:Cash$4,000AccountsPayable$11,000業(yè)務(wù)5采購，局部現(xiàn)金，局部賒俏1月4日，XXX公司購買一套組合設(shè)備，總值$15,000元,當時即付現(xiàn)金4,000元,余款在60天內(nèi)支付完畢.借:固定資產(chǎn)一店面設(shè)備$15,000貸:現(xiàn)金$4,000應(yīng)付帳款$11,000Compoundentry:Atransactionthataffectsmorethantwoaccounts.復(fù)合分錄:一筆業(yè)務(wù)影響多于兩個以上帳戶的分錄.Transaction6,SaleonCredit.January5.XXXCompanysellsastoreshowcasetoabusinessneighborafterOwnerdecideshedislikeit.Itssellingprice,$1,000,happenstobeexactlyequaltoitscost.Theneighboragreestopaywithin30days.Debit:Accountsreceivable$1,000Credit:Storeequipment$1,000業(yè)務(wù)6賒銷1月5日,XXX公司銷售一個櫥窗給鄰居公司，作價$1,000,這個價格剛好等于它的原始價值.鄰居同意30天沒付款.借：應(yīng)收帳款$1,000貸：固定資產(chǎn)一店面設(shè)備$1,000Transaction7,ReturnofInventorytoSupplier.January6.XXXCompanyreturnssomeinventory(whichhadbeenacquiredonJanuary3for$800)tomanufacturerforfullcredit(an$800reductionoftheamountthatXXXCompanyowesthemanufacturer).Debit:Accountspayable$800Credit:Merchandiseinventory$800業(yè)務(wù)7,退貨1月6日,XXX公司退回局部1月3日賒購的存貨，價值800元借：應(yīng)付帳款$800貸：庫存商品$800Transaction8,PaymenttoCreditors.January10.XXXCompanypays$4,000tothemanufacturerdescribedintransaction4.Debit:Accountspayable$4,000Credit:Cash$4,000業(yè)務(wù)8,償債1月10日,XXX公司支付制造商在業(yè)務(wù)4中提及的$4,000元.借：應(yīng)付帳款$4,000貸：現(xiàn)金$4,000Transaction9,CollectionsfromDebtors.January12.XXXCompanycollects$700ofthe$1,000owedbythebusinessneighborfortransaction6.Debit:Cash$700Credit:Accountsreceivable$700業(yè)務(wù)9,收款1月12日,XXX公司收回在業(yè)務(wù)6中描述的鄰居公司所欠的$1,000的局部$700借：現(xiàn)金$700貸：應(yīng)收帳款$700Objective3Analyzebusinesstransactionsandrelatethemtochangesinthebalancesheet.Transactionanalysisistheheartofaccounting.Atransactionisanyeventthatbothaffectsthefinancialpositionofanentityandcanbereliablyrecordedinmoneyterms.Foreachtransaction,anaccountantmustdeterminewhataccountsareaffectedandtheamountinvolved.IntroductiontoIncomeMeasurement收入計量簡介Al,Operatingcycle:Thetimespanduringwhichcashisusedtoacquiregoodsandservices,whichinturnaresoldtocustomers,whointurnpayfortheirpurchaseswithcash.Cash(Buy)MerchandiseInventory(Sell)AccountsReceivable(Collect)Cash經(jīng)營流程：現(xiàn)金的時間跨度一購買商品或勞務(wù)-〉銷售給客戶-〉收款現(xiàn)金一〉購買商品一〉銷售商品，產(chǎn)生應(yīng)收賬款一〉收款一〉現(xiàn)金A2,TheAccountingTimePeriod會計期間Fiscalyear:Theyearestablishedforaccountingpurposes.會計年度：為會計而設(shè)定的年限。Interimperiods:Thetimespansestablishedforaccountingpurposesthatarelessthanayear.Usersoffinancialstatementscanknowhowwellthebusinessisdoingeachmonth,eachquarter,andeachhalfyear.中期會計期間：為會計目的而設(shè)定的少于1年的時間范圍。財務(wù)報表的使用者能知道一個企業(yè)每一月、每一季度、每半年的經(jīng)營狀況如何。Thecalendaryearisthemostpopulartimeperiodformeasuringincomeorprofits.However,about40%oflargecompaniesuseafiscalyear.Establishedpurelyforaccountingpurposes,thefiscalyeardoesnotendonDecember31.Instead,thefiscalyear-enddateisoftenthelowpointinannualbusinessactivity.Forexample,KmartandJCPenneyuseafiscalyearendingonJanuary31.Why?Christmassalesandpost-Christmassalesareover,andinventories,whichareattheirlowestpointoftheyear,canbecountedmoreeasilyandvaluedwithgreateraccuracy.計量收入和利潤而使用最多的時間期間是日歷年度。但是，大約40%的大公司使用會計年度。會計年度純粹為會計目的而設(shè)，并不完全以12月31日為結(jié)束。相反，會計年度的結(jié)束日期常常是經(jīng)營活動慘淡的時點。舉個例子來講，Kmart公司和JCPenney公司的會計年度結(jié)束日期是1月31日，為什么呢？因為那時圣誕節(jié)的銷售已經(jīng)結(jié)束，存貨也在一年中的最低點，盤點起來更容易、更精確、更有價值。A3,RevenuesandExpenses收入和費用Revenues(sales):Increasesinowners'equityarisingfromincreasesinassetsreceivedinexchangeforthedeliveryofgoodsorservicestocustomers.收入：因銷售貨物或提供勞務(wù)而導(dǎo)致企業(yè)資產(chǎn)增加，最終增加企業(yè)的所有者權(quán)益。Expenses:Decreasesinowners'equitythatarisebecausegoodsorservicesaredeliveredtocustomers.費用：因銷售貨物或提供勞務(wù)而發(fā)生，最終減少企業(yè)的所有者權(quán)益。Income(profit,earnings):Theexcessofrevenuesoverexpenses.收益(利潤，利得)：收入超過費用的局部。Retainedincome(retainedearnings,reinvestedearnings):Additionalowners'equitygeneratedbyincomeorprofits.留存收益：收益和利潤產(chǎn)生的所有者權(quán)益的增長。MeasuringIncome收入計量AccrualbasisandcashbasisAccrualbasis:Accountingmethodthatrecognizestheimpactoftransactionsonthefinancialstatementsinthetimeperiodswhenrevenuesandexpensesoccur.Cashbasis:Accountingmethodthatrecognizestheimpactoftransactionsonthefinancialstatementsonlywhencashisreceivedordisbursed.權(quán)責(zé)發(fā)生制和收付實現(xiàn)制權(quán)責(zé)發(fā)生制:以收入和費用的發(fā)生來確認交易對某段期間財務(wù)報表的影響會計方法.收付實現(xiàn)制:以現(xiàn)金的收付來確認交易對某段期間財務(wù)報表的影響的會計方法.Recognitionofrevenues收入確實認Recognition:Atestfordeterminingwhetherrevenuesshouldberecordedinthefinancialstatementsofagivenperiod.Toberecognized,revenuesmustbeearnedandrealized.確認:決定收入是否應(yīng)該計入某一特定的期間的判斷.收入必須獲得并實現(xiàn)才能被確認.Toberealized,revenuesmustordinarilymeettwocriteria:Theymustbeearned.Revenuesareconsideredearnedwhenacompanydeliversgoodsorservicestoacustomer.Theymustberealized.Revenuesarerealizedwhencashorclaimstocasharereceivedinexchangeforgoodsorservices."Claimstocash“usuallymeancreditorsomeotherpromisetopay.Forapromisetopaytojustifyrevenuerecognition,thecompanymustberelativelycertainthatitwillreceivethecashithasbeenpromised.一般來講，影響收入確認的主要有兩方面因素：1,收入必須已經(jīng)獲得.即貨物的所有權(quán)已轉(zhuǎn)移給客戶，勞務(wù)已經(jīng)提供給客戶.2,收入必須已經(jīng)實現(xiàn).當企業(yè)發(fā)出貨物或提供勞務(wù)時既獲得了現(xiàn)金或現(xiàn)金索取權(quán).現(xiàn)金索取權(quán)通常意味著債權(quán)或支付承諾.某個承諾能否證明收入確實認是正當?shù)?，企業(yè)必須肯定承諾相關(guān)的現(xiàn)金肯定能收到.MatchingandCostrecovery配比及本錢恢復(fù)Productcosts:Coststhatarelinkedwithrevenuesandarechargedasexpenseswhentherelatedrevenueisrecognized.產(chǎn)品本錢:與收入相關(guān)的隨收入確認而確認的費用.Costofgoodssold(costofsales):Theoriginalacquisitioncostoftheinventorythatwassoldtocustomersduringthereportingperiod.銷售本錢:會計報告期內(nèi)銷售給客戶的存貨的原始取得本錢.Matching:Therecordingofexpensesinthesametimeperiodastherelatedrevenuesarerecognized.配比:同一所屬期的費用與收入同時確認.Periodcosts:Itemsidentifieddirectlyas