中級財務(wù)會計-英文版復(fù)習(xí)提綱-2

資料收集于網(wǎng)絡(luò)，如有侵權(quán) 請聯(lián)系網(wǎng)站刪除chapter51.現(xiàn)金歸屬范圍Includedincashitems(a)Coinsandcurrency(papermoney)(b)Unrestrictedfundsondepositwithbanks(checkingaccountsorsavingsaccounts)(c)Negotiablechecks(可兌現(xiàn)支票)(d)Cashier’schecks銀(行本票)(e)Certifiedchecks(保付支票)(f)Traveler’schecks旅行(支票)(g)Moneyorders(郵政或者快遞公司匯款)Excludedincashitems2.內(nèi)控internalcontrol內(nèi)控目標(biāo)ProtectassetsEnsurebusinessinformationisaccuratePromoteefficientoperationsComplywithlawsandregulations內(nèi)控原則Certainfundamentalinternalcontrolprinciplesapplytoallcompanies.EstablishresponsibilitiesMaintainadequaterecordsInsureassetsandbondkeyemployeesSeparaterecordkeepingfromcustodyofassetsDivideresponsibilityforrelatedtransactionsApplytechnologicalcontrolsPerformregularandindependentreview.內(nèi)控的限制Themostseriouslimitationisthehumanelement.Humanerror.Humanerrorcanoccurformnegligence,fatigue,misjudgment,orconfusion.Humanfraud.Humanfraudinvolvesintentbypeopletodefeatinternalcontrolpoliciesandprocedures.Thehumanelementhighlightstheimportanceofestablishinganinternalcontrolenvironment.Threefactorswillinfluencesthecontrolenvironment.Management’sphilosophyandoperatingstyleThebusiness’sorganizationalstructurePersonnelpolicies只供學(xué)習(xí)與交流資料收集于網(wǎng)絡(luò)，如有侵權(quán) 請聯(lián)系網(wǎng)站刪除Anotherimportantlimitationoninternalcontrolisthecost-benefitprinciple.Thismeansthecostsofinternalcontrolsmustnotexceedtheirbenefits.現(xiàn)金內(nèi)控Threebasicguidelines：Handlingcashisseparatefromrecordkeepingofcash.Cashreceiptsarepromptlydepositedinabank.Cashpaymentsaremadebycheck.InternalcontrolofcashreceiptsImmediatelycountthereceipts.Recorddailyallcashreceiptsintheaccountingrecords.(3)Depositdailyallreceiptsinthecompany ’sbankaccount.InternalControlofcashpayments(1)Cashcontrolsmustprovideassurancethatpaymentsaremadeforonlyauthorizedtransactions.(2)Cashcontrolsshouldensurethatcashisusedefficiently.(3)Avouchersystemprovidesassurancethatwhatisbeingpaidforwasproperlyordered,received,andbilledbythesupplier.3.銀行對賬單chapter31.BS1) Abalancesheetsummarizesthefinancialpositionofacompanyataparticulardate.Abalancesheetmaybecalledastatementoffinancialposition.Thefinancialpositionincludesitseconomicresources(assets),economicobligations(liabilities)andequity,andtheirrelationshipstoeachotheratamomentintime.3) Acompany’sbalancesheetisintendedtohelpexternalusers(1)assessthecompanyliquidity,’sfinancialflexibility,andoperatingcapacityand(2)evaluateinformationaboutitsincome-producingperformanceduringtheperiod.Limitationsofthebalancesheet(1)doesnotincludeallofitseconomicresourcesandeconomicobligations.(2)manyoftheamountsthatacompanyreportsarebasedonestimates,whicharesubjecttochange;(3)donotshowthe ‘purchasingpower ’ofitsassetsandliabilities;(4)donotattempttoshowthefairvalueofacompany.2.資產(chǎn)負(fù)債表元素assets：Afutureeconomicbenefit(thepotentialtocontribute,directlyorindirectly,totheflowofcashandcashequivalentstotheentity)exits;Thebusinesshasanexclusiverighttocontrolthebenefit;Thebenefitmustarisefrompasttransactionsorevents.liability：(1)AnessentialcharacteristicsofaliabilityisthattheentityhasapresentobligationSettlementofapresentobligationwillinvolvetheentitygivingupresourcesembodyingeconomicbenefitsinordertosatisfytheclaimoftheotherparty.Thismaybedoneinvariousway,notjustbypaymentofcash.Liabilitiesmustarisefrompasttransactionsorevents3.BS元素衡量只供學(xué)習(xí)與交流資料收集于網(wǎng)絡(luò)，如有侵權(quán) 請聯(lián)系網(wǎng)站刪除4.分類:Arepresentativeclassificationwouldbe:1.Assets unearned items, estimated liabilities for short-terma.Currentassets：cash&cashequivalents,temporary peoductwarrantiesinvestmentsinmarketablesecurities,receivable,inventory, b.Long-termliabilitiesprepaiditems c.Otherliabilities:deferredtaxliabilitiesb.Long-terminvestments 3.Stockholders ’equityc.Property,plant,andequipment a.Contributedcapitald.Intangibleassets (1)Capitalstocke.Otherassets (2)Additionalpaid-incapital2.Liabilities b.Retainedearningsa.Currentliabilities:accountspa