會計(jì)英語課件

Introduction教材為中英文對照，側(cè)重專業(yè)詞匯和閱讀增加會計(jì)口語部分考查課，17周4周實(shí)訓(xùn)30%（平時(shí)）+70%（期末試卷，開卷）出勤率10%，缺席一次1分，無上限作業(yè)10%，少一次1分課堂回答問題10%Chapter1WordsandExpressionsAccounting會計(jì)Accountants會計(jì)師、會計(jì)人員Accountingpremises/assumption會計(jì)前提/假設(shè)Accountingprinciples會計(jì)原則Accountingelements會計(jì)要素Assets資產(chǎn)Liabilities負(fù)債Owner’sequity所有者權(quán)益Revenue收入Profit利潤Expenses費(fèi)用Entity經(jīng)營單位、實(shí)體單位13.Accountsreceivable應(yīng)收帳款14.Realizedprofits實(shí)現(xiàn)的利潤15.Financialaccounting財(cái)務(wù)會計(jì)16.Financialposition財(cái)務(wù)狀況17.Operatingresults經(jīng)營結(jié)果18.Cashflow現(xiàn)金流量19.Doubleentry復(fù)式記帳20.Accountingentity會計(jì)主體21.Going-concern持續(xù)經(jīng)營22.Accountingperiod會計(jì)期間23.Accrualsystem權(quán)責(zé)發(fā)生24.Cashbasisaccounting收付實(shí)現(xiàn)制、現(xiàn)金制NewLesson1.TheprimarypurposeofaccountingAccountingisintendedtoprovideinvestors,creditors,governmentandtheotherinterestrelationsexteriortotheenterprisewithneededeconomicinformation,controlandsupervisethecompleteprocedureofenterprises’economicactivities,takepartintheoperatingandlong-termdecisionofenterprises,servetoenhancetheinternaloperatingmanagementofenterprises.QuestionsWhatisaccounting?Whatdoesfinancialaccountingmean?Whatisthetargetoffinancialaccounting?Whatisthemaintaskoffinancialaccounting?WhatisthefullformofGAAP?2.TheconceptofaccountingAccounting,asoneoftheimportantpartsofmoderneconomicmanagement,iscreatedalongwiththedevelopmentofsocialproductionandtherequestofeconomicmanagementanddevelopedwithprogressofproductionandscientifictechnology.Accountingisameasureusedbyanentity(profitornon-profit)toaccumulate,dispose,communicateandconveyeconomicinformation.Thegatheredandsettleddatashouldcommunicateefficientlywithrelevantgroupsoutsidebytheusingstandardaccountingstatements(inthesenseoftypes,formsandcontents).Accountingprovidesvariousfinancialinformationforeconomicactivities.ManagersshouldmastersomenecessaryinformationinordertoSignintheinvinciblepositioninthevehemenceofmarketcompetition.Suchascurrentcashreserve,moneycustomersowe,costofthegoodssold,theincreaseanddecreaseofsales,accountsreceivable,realizedprofitsandsoon.3.ThecharacteristicsoffinancialaccountingFinancialaccountingmainlyservesthegroupandindividualoutsidetheenterprisewhoareofeconomicinterestwiththeenterprise.Thetargetoffinancialaccountingistoofferfinancialinformationforserviceobjecttomakeeconomicdecisionsandcontroleconomicactivities.Themaintaskoffinancialaccountingistorecognize,calculate,recordandreportaccountingitems.Financialaccountingshouldstrictlyabidebytheaccountingstandardsandsystemforenterprisesinordertosecurethecommoninterestoftheuserandprovidethemwithgeneralfinancialinformation.4.AccountingassumptionAccountingentityassumption.Going-concernassumption.AccountingperiodassumptionCurrency-measurementassumption.Enterprisesshouldcarryoutaccountingrecognition,calculationandreportingbasedonaccrualsystem.5.QualityrequirementforaccountinginformationReliability--reliableRelevance--relevantPellucidity--pellucidComparability--comparableEssence,notformImportance--importantPrudence--prudentTimeliness--timely6.AccountingelementsAssetsLiabilitiesEquityRevenueExpenseprofitPlus,minus,time,dividedby,equalCurrentobligation7.AccountingequationAssets=Liabilities+Owner’sEquityRevenue–Expense=ProfitAssets=Liabilities+Owner’sEquity+(Revenue–Expense)Or:Assets=Liabilities+Equity+ProfitChapter2TheAccountingCyclePhrasesandterms(1)accountingcycle會計(jì)循環(huán)(2)financialstatements財(cái)務(wù)報(bào)表(3)sourcedocuments原始憑證(4)generalledger總分類帳(5)subsidiaryledger明細(xì)分類帳(6)temporaryaccounts暫時(shí)性帳戶(permanent永久的)(7)chronological按照年月順序的(8)P.R.-postingreference過帳記號(9)Journalizing做分錄(10)Close結(jié)帳(11)accrualbasisaccounting權(quán)責(zé)發(fā)生制會計(jì)(12)transfervoucher轉(zhuǎn)帳憑證(13)disbursementvoucher付款憑證(14)receivingvoucher收款憑證(15)trialbalance試算平衡表(16)adjustingprocedures調(diào)整程序(17)incomestatement利潤表(18)balancesheet資產(chǎn)負(fù)債表(19)cashflowsstatement.現(xiàn)金流量表(20)journals日記帳Analyze–analysisPreparefinancialstatements編制Chapter2TheAccountingCycleThestepsinaccountingcycleAnalyzetransactionsfromsourcedocuments.Recordinjournal.Posttogeneral(andsubsidiary)ledgeraccounts.Adjustthegeneralledgeraccounts.Preparefinancialstatements.Closetemporaryaccounts.1.Analyzingtransactionsfromsourcedocuments.(informationinthejournal)ThedateAnexplanation（discription)oftransaction.Thenamesoftheaccountsdebitedandcredited.Theamountdebitedorcreditedtoeachaccount.A/C:AccountGEN:GeneralSUB:SubsidiaryLED:LedgerMON:MonthDr.:DebitorCr.:CreditorJournalsReceivingVoucherDisbursementVoucherTransferVoucherCashJournalCashinBankJournal2.PostingtoLedger(stepsasfollows)Recordtheamountanddate.Thedateandtheamountofthedebitsandcreditsareenteredintheappropriateaccounts.Recordthepostingreferenceintheaccount.Thenumberofthejournalpageisenteredintheaccount.Recordthepostinginthejournal.EntertheaccountingafterpostingupintotheP.R..columnofthejournalGeneralLedgerSubsidiaryLedgerQuestionsWhatareledgers?Whataretherulesofpreparingledgers?Pleasedecribegeneralledgerandsubsidiaryledger.3.trialbalanceSteps:Listaccounttitlesinnumericalorder.Recordbalanceofeachaccount,enteringdebitbalancesintheleftcolumnandcreditbalancesintherightcolumn.Addthecolumnsandrecordthetotals.Comparethetotals.3.TrialBalancePossibleerrorsintheaccountingrecords:Failingtoenteratransaction.Recordingatransactionmorethanonce.Recordingoneormoreamountsinthewrongaccounts.Makingacompensatingerrorthatexactlyoffsetstheeffectofanothererror.4.Adjustingprocedures(features)Theyaretheentriesrelatedtoadjustmentofaccountingperiod.Althoughtheexactdaytorecordsuchentriesisattheendofaccountingperiod,itisoftencompletedatthebeginningofnextaccountingperiodinaccountingpractice.Theyseparateamountsofpermanentaccountsfromtemporaryaccounts.Theyconnectproperlytheaccountingperiodwhentransactionsoccurwiththeperiodwhentheeffectisresulted.Theyneedtoberecordedinthejournalandpostedtoledgeraccounts.5.Adjustingprocedures:Apportioning(攤配)recordedcoststoperiodsbenefited.Apportioningrecordedrevenuetoperiodsinwhichitisearned.Accruing(記提)unrecordedexpense.Accruingunrecordedrevenue.6.ClosingproceduresEachtemporaryaccounthasnobalanceattheendofaccountingperiodaftertheclosing.Retainedearningswillincreasealongwiththerealizationofnetincome,ordecreasewiththeoccurrenceofnetlosses.Exceptforretainedearnings,otherpermanentaccountsrelatedtobalancesheetwillnotbeaffectedbytheclosing.Chapter3FinancialAccountingReport流動資產(chǎn)：Currentassets貨幣資金Currencyfund交易性金融資產(chǎn)Transactionfinancialassets應(yīng)收票據(jù)Notesreceivable應(yīng)收賬款A(yù)ccountsreceivable預(yù)付賬款A(yù)dvancepayment應(yīng)收股利Dividendsreceivable應(yīng)收利息Interestreceivable其他應(yīng)收款Otherreceivables存貨Inventory消耗性資產(chǎn)Wastingassets待攤費(fèi)用Expensestobeapportioned一年內(nèi)到期的非流動資產(chǎn)Non-currentassetsdueinoneyear其他流動資產(chǎn)Othercurrentassets非流動資產(chǎn)Non-currentassets可供出售金融資產(chǎn)FinancialassetsavailableforsaleChapter3FinancialAccountingReport持有至到期投資Investmentheldtomaturity投資性房地產(chǎn)Investingrealestate長期股權(quán)投資Long-termequityinvestment長期應(yīng)收款Long-termreceivables固定資產(chǎn)Fixedassets在建工程Constructioninprogress工程物資Engineeringmaterials固定資產(chǎn)清理Liquidationoffixedassets生產(chǎn)性生物資產(chǎn)Manufacturingbiproduction油氣資產(chǎn)Oilandgasassets無形資產(chǎn)Intangibleassets開發(fā)支出Expenditureonresearch商譽(yù)Goodwill長期待攤費(fèi)用Long-termexpensestobeapportioned遞延所得稅資產(chǎn)DeferredincometaxassetsChapter3FinancialAccountingReport銀行存款Bankdeposit/cashinbank壞賬準(zhǔn)備Allowanceforbaddebts其他應(yīng)收款Otherreceivables物資采購Purchaseofmaterials原材料Rawmaterial包裝物wrappage低值易耗品Lowvalueandeasilywornoutarticles生產(chǎn)成本Productioncost制造費(fèi)用Manufacturingexpense庫存商品Merchandiseinventory分期收款發(fā)出商品Goodssentoncollectionininstallments長期股權(quán)投資Long-termequityinvestment短期借款Short-termloan應(yīng)付票據(jù)Notespayable應(yīng)付賬款A(yù)ccountspayable應(yīng)付職工薪酬P(guān)ayrollpayable應(yīng)付股利Dividendspayable其他應(yīng)付款OtherpayablesChapter3FinancialAccountingReport預(yù)提費(fèi)用Accruedexpense應(yīng)交稅金Taxedpayable長期借款Long-termloan一年內(nèi)到期的長期負(fù)債long-termliabilitiesdueinoneyear股本Capitalstock盈余公積Surplusreserve利潤分配（未分配利潤）Profitdistribution(retainedearnings)營業(yè)收入OperatingIncome營業(yè)成本OperatingCost營業(yè)稅費(fèi)OperatingTax銷售費(fèi)用SellingExpense管理費(fèi)用ManagementExpense財(cái)務(wù)費(fèi)用FinancialExpense資產(chǎn)減值損失LossonAssetsDecrement公允價(jià)值變動凈收益Profitandlossonthechangesinfairvalue投資凈收益Netinvestmentprofit營業(yè)利潤OperatingProfit營業(yè)外收入non-operatingincome營業(yè)外支出non-operatingoutlay非流動資產(chǎn)處置凈損失Lossonnon-currentassetsdisposingChapter3FinancialAccountingReportThefinancialaccountingreportisthefinalresultofenterprises’accountingcalculation.Thefinancialaccountingreportisthewrittendocumentsforreflectingthefinancialpositiononaspecificdateandoperatingresultsandcashflowofaspecificperiodprovidedbytheenterprisesforexternalpeople.FinancialAccountingReportOverviewoffinancialaccountingreportTheaimsofpreparingfinancialaccountingreportsProvidetheuserswithusefulfinancialinformationfordecision-making.Promoterationalallocationofsocialresourcesandservefortheinterestofthepublic.Financialaccountingreport

TheconstitutesoffinancialaccountingreportAccountingstatements–principalandcoreBalancesheet,incomestatement,statementofcashflowandrelevantattachedlistsAnnotationofaccountingstatementSpecificationoffinancialpositionFinancialaccountingreportTheclassificationoffinancialaccountingreportClassificationaccordingtothereflectedeconomiccontentsStaticstatementsanddynamicstatements2.Theclassificationaccordingtotime-spanMonthstatements,quarterstatements,semi-annualstatementsandannualstatementsTheclassificationaccordingtovarioussubjectsofpreparation.Specified,combinedandaggregatedstatements4.TheclassificationaccordingtoservingtargetsInternalandexternalstatementsFinancialaccountingreport

TherequirementsonpreparationoffinancialaccountingreportsReliableRelevantandComparableFullandCompleteTimelyEasytounderstandInformationreportedonthefinancialstatementsQuestions(Equationandstatement)Howwelldidthecompanyperformduringtheperiod?Whydidthecompany’sretainedearningschangeduringtheperiod?Whatisthecompany’sfinancialpositionattheendoftheperiod?Howmuchcashdidthecompanygenerateandspendduringtheperiod?QuestionAnswerFinancialStatement1.2.3.4.BalanceSheetWhatisbalancesheet?Whatisthefunctionofbalancesheet?OnesentencetoshowyourideaBALANCESHEETThebalancesheet(statementoffinancialposition)reportsthecompany’sassets,liabilities,andowners’equityBalanceSheetThefunctionofbalancesheetGivethepanoramaofanenterprise’sassets,liabilitiesandowner’sequity.Helpusersfullyacquaintwiththefinancialposition,analyzethedebtpayingabilityoftheenterpriseandofferreferenceforfutureeconomicdecisionBalanceSheetThecontentsofbalancesheetListhead,listbody,listtailThestructureofbalancesheetAccountstyleReportstyleBalanceSheetMaterialsourceofbalancesheetIngeneralthe“beginningamount”andendingamount”ofeachiteminbalancesheetneedstobefilledwith.Fillindirectlyaccordingtothebalanceingeneralledgeritems.Calculateandfillinaccordingtothebalanceofseveralgeneralledgeritems.Calculateandfillinaccordingtothebalanceofrelevantdetailaccounts.Analyze,calculateandfillinaccordingtothebalancebetweengeneralledgeranddetailaccount.Fillinaccordingtonetamountaftertheoffsettingbetweenrelevantassetaccountanditsallowanceaccount.BalanceSheet7542463,5868,76546,24084,06795,724883,967967,204769,4768,690,8475,058,37137,580,78486,492,205BALANCESHEETWhatisit?Whatitemsareincludedinassets,liabilitiesandowner’sequity?Whatisthetotalassets?Whatisthetotalamountofliabilitiesandowner’sequity?Arethetotalassetsequaltothetotalliabilitiesandowner’sequity?我公司總資產(chǎn)為53000美元我公司資產(chǎn)可從現(xiàn)金,應(yīng)收賬款,辦公用品及土地四方面進(jìn)行考慮.Couldbeconsideredfrom4aspects…Couldbeconsideredfromsuchaspectsas…ASSETS

CurrentassetsareThoseassetswhichthecompanyexpectstoconverttocash,sell,orconsumeduringthenext12monthsorwithinthebusiness'snormaloperatingcycleiflongerthanayearCurrentassetsincludeCashAccountsreceivableMerchandiseinventoryPrepaidexpensesASSETSLong-termassetsareThoseassetswhichthecompanyexpectstoholdlongerthenthenext12monthsorthebusiness’snormaloperatingcycleiflongerthanoneyearLong-termassetsincludePropertyEquipmentASSETSIntangibleassetsareThosewithnophysicalformTrademarksPatentsOtherassetsareThosewithsmallvalueswhichdonotfallwithinanyotherstandardassetcategoryLIABILITIESCurrentliabilitiesareDebtspayablewithinoneyearorwithinthebusiness’snormaloperatingcycleiflongerthanayearCurrentliabilitiesincludeNotespayableAccountspayableAccruedexpensespayableIncometaxespayableLIABILITIESLong-termliabilitiesareDebtsnotpayablewithinoneyearorwithinthebusiness’snormaloperatingcycleiflongerthanayearLong-termliabilitiesincludeNotespayableBondspayableOWNERS’EQUITYOwners’equityRepresentstheshareholders’ownershipoftheassetsofthebusinessOwners’equityofacorporationconsistsofCommonstockRetainedearningsIncomeStatementsWhatisincomestatements?Whatisthefunctionofincomestatements?IncomestatementTheincomestatement(statementofearnings)reportsthecompany’srevenues,expenses,andnetincomeornetlossfortheperiodIncomestatementThefunctionofincomestatementProfitandlossstatement—oneofthemajoraccountingstatementsReflecttheoperatingresultsofanenterpriseinaspecificaccountingperiod.Reflectcomprehensivelyanenterprise’soperatingperformanceandtheprimaryevidenceforanenterprisetodistributeprofitsIncomestatementTheformatofincomestatementSingle-step:addalltherevenuetogetherandthenaddalltheexpensesintheperiod,andarriveattheprofitandlossofthisperiodthroughonecalculation.Multi-step:makeiteasyforanenterprisetoanalyzeitsproductionandoperationanddoesfavortothecomparisonamongvariousenterprises.IncomestatementThepreparingmethodsofincomestatementTheitemof‘operatingincome’reflectsthetotalincomerecognizedbytheprimaryoperationandotheroperationofanenterprise.Theitemof‘operatingcost’reflectstotalactualcostincurredinprimaryoperationandotheroperationoftheenterprise.Theitemof‘operatingtax’reflectstheconsumptiontax,businesstax,urbanmaintenanceandconstructiontax,resourcetax,landvalueincrementtax,andeducationalsurtax,etc.theitemof‘sellingexpense’reflectstheoperatingexpensesINCOMESTATEMENT今天我要向大家介紹一下Air&SeaTravelInc.的利潤表。時(shí)間為2009年4月30日。該公司的收入為服務(wù)收入，金額為8500美元。費(fèi)用分為員工薪酬，租金和設(shè)備三個(gè)方面，金額分別是1200，1100，400美元?？傎M(fèi)用為2700美元。通過計(jì)算，我們得知該公司本期的凈利潤為5800美元。我公司本月獲得服務(wù)收入8500美元我公司本月從員工薪水,租金及設(shè)備三方面分別產(chǎn)生費(fèi)用1200,1100,400美元.RevenuesareIncreasesinretainedearningsfromdeliveringgoodsorservicestocustomersorclientsExpensesareDecreasesinretainedearningsthatresultfromoperationsINCOMESTATEMENTExpensesincludeCostofgoodssold(costofsales)ThecostofthegoodsthatacompanysoldtoitscustomersOperatingexpensesThecostsofoperatingthebusinessINCOMESTATEMENTOperatingexpensesAdvertisingThecosttopromotethecompany’sproductsDepreciationTheexpenseofusingcompany-ownedbuildings,equipment,andfurnitureOtheroperatingexpensesThecostsofsalaries,utilities,rent,andsuppliesInterestexpenseThecostofborrowedmoneyINCOMESTATEMENTChapter4CurrentAssets

AssetsareFutureeconomicbenefitsobtainedorcontrolledbyanentityasaresultofpasttransactionsorevents.CurrentassetsNon-currentassets(long-termassets)Chapter4CurrentAssetsWhatarecurrentassets?Whatisthemostliquidofassets?Whatarethemeasurementofcash?Whatisthecashcontrolsystem?Chapter4CurrentASSETS

CurrentassetsareThoseassetswhichthecompanyexpectstoconverttocash,sell,orconsumeduringthenext12monthsorwithinthebusiness'snormaloperatingcycleiflongerthanayearChapter4CurrentAssetsCashOtherassetsthatarereasonablyexpectedtoberealizedincashOrtobesoldorconsumedwithinoneyearorwithinthenormaloperatingcycleofthebusiness,whicheverislonger.Chapter4CurrentAssetsCash-mostliquidofallassetsMeasurementofcash-coins,currency,unrestrictedbankdeposit,negotiablechecksandbankdraftAmountsmustbeimmediatelyavailabletopaycurrentdebtsandmaynotbeboundbyandcontractualorlegalrestrictionsChapter4CurrentAssetsCashAnadequatesystemofinternalcontrolovercashwouldincludethefollowingfeatures:cashishandledseparatelyfromtherecordingofcashtransactions;Theworkandresponsibilitiesofcashhandlingandrecordingaredividedinsuchawaythaterrorsarereadilydisclosedandthepossibilityofirregularitiesisreduced;Allcashreceiptsaredepositedintactinthebankeachday;Allmajordisbursementsaremadebychecks,andanimprest(fundamount)fundisusedforpettycashdisbursements.Chapter4CurrentAssetsSomereasonsforthedifferencesbetweentheendingbalanceonthebankstatementandthecompany’scashinbankaccount.(1)Outstandingchecks;(2)Depositsnotyetcreditedbythebank;(3)Chargesmadebythebankbutnotyetreflectedonthedepositor’sbooks;(4)Creditsmadebythebankbutnotyetreflectedonthedepositor’sbooks;(5)Accountingerrorsmadeeitherbythedepositororbythebank.HomeworkWhatareassets?Whatarecurrentassets?Definecash.我公司本月獲得服務(wù)收入8500美元我公司本月從員工薪水,租金及設(shè)備三方面分別產(chǎn)生費(fèi)用1200,1100,400美元.我公司總資產(chǎn)為53000美元我公司資產(chǎn)可從現(xiàn)金,應(yīng)收賬款,辦公用品及土地四方面進(jìn)行考慮.TranslationExercise會計(jì)報(bào)表的附注是財(cái)務(wù)會計(jì)報(bào)告的一部分.財(cái)務(wù)報(bào)表反映了公司的財(cái)務(wù)狀況,經(jīng)營結(jié)果,和現(xiàn)金流量.公司本月向員工支付50萬元薪酬.TranslationExercise會計(jì)報(bào)表的附注是財(cái)務(wù)會計(jì)報(bào)告的一部分.Theannotationofaccountingstatementsisapartoffinancialaccountingreport.財(cái)務(wù)報(bào)表反映了公司的財(cái)務(wù)狀況,經(jīng)營結(jié)果,和現(xiàn)金流量.Financialstatementsreflectthefinancialposition,operatingresultsandcashflowofanenterprise.公司本月向員工支付50萬元薪酬.Theenterprisepaidthesalaryof500,000yuantothestaffinthismonth.Chapter4CurrentAssetsMarketablesecurityWhatisanothernameofmarketablesecurity?Whatisthemarketablesecurityconsistof?Whenaremarketablesecuritiessold?Chapter4CurrentAssetsMarketablesecurityWhatisanothernameofmarketablesecurity?short-terminvestmentsWhatisthemarketablesecurityconsistof?marketabledebtsecurities(governmentandcorporatebonds)marketableequitysecurities(preferredandcommonstock)Chapter4CurrentAssetsMarketablesecurityrecordedatcostwhenacquiredIncludethepurchasepriceandincidentalacquisitioncostssuchasbrokeragecommissionsandtaxes.Chapter4CurrentAssetsMarketablesecurityWhenaremarketablesecuritiessold?Whenthecompanyneedscashorwhengoodinvestmentmanagementindicatesachangeinthesecuritiesheld.

ExerciseGroupthefollowingthingsintocorrectcategory.Currentassets,long-terminvestment,fixedassets,intangibleassets,currentliabilities,long-termliabilities,owner’sequity,revenue,expensesExerciseRawmaterialsinstock,100tons,$250000MaterialsowingtoTheEastCorporation,amountingto$10000CapitalhandedinbyInvestorA,$150000Accruedexpenseofthismonth,$800Bankloan$500000,toberepaidintwoyearsProductionpatentofaproduct,$60000Twoworkshops,$300000Salaryowingtothestaff$12000Anenterpriseinvests$500000toaworkshop,investingperiodis10yearsSurplusreserve$240000ExerciseRawmaterialsinstock,100tons,$250000CurrentassetsMaterialsowingtoTheEastCorporation,amountingto$10000CurrentliabilitiesCapitalhandedinbyInvestorA,$150000Owner’sequityAccruedexpenseofthismonth,$800CurrentliabilitiesBankloan$500000,toberepaidintwoyearsLong-termliabilitiesExerciseProductionpatentofaproduct,$60000IntangibleassetsTwoworkshops,$300000FixedassetsSalaryowingtothestaff$12000CurrentliabilitiesAnenterpriseinvests$500000toaworkshop,investingperiodis10yearsLong-terminvestmentSurplusreserve$240000Owner’sequityTranslationExercises公司的資本流入會增加所有者權(quán)益，資本流出會減少所有者權(quán)益。決策者是會計(jì)信息使用者之一?，F(xiàn)金制下,收入是在收到現(xiàn)金時(shí)確認(rèn),費(fèi)用在支付現(xiàn)金時(shí)確認(rèn)。根據(jù)服務(wù)對象不同,會計(jì)報(bào)表可以分為內(nèi)部報(bào)表和外部報(bào)表。應(yīng)收賬款應(yīng)歸入流動資產(chǎn)。公司的資本流入會增加所有者權(quán)益，資本流出會減少所有者權(quán)益。Enterprises’capitalinflowcanincreasetheowner’sequity,andcapitaloutflowwilldecreasetheowner’sequity.決策者是會計(jì)信息使用者之一。TheDecisionmakerisoneoftheusersofaccountinginflormation.現(xiàn)金制下,收入是在收到現(xiàn)金時(shí)確認(rèn),費(fèi)用在支付現(xiàn)金時(shí)確認(rèn)。Underthecashbasisaccounting,revenueisrecognizedwhencashisreceivedandexpensesarerecognizedwhencashispaid.根據(jù)服務(wù)對象不同,會計(jì)報(bào)表可以分為內(nèi)部報(bào)表和外部報(bào)表。Accordingtodifferentservingtargets,accountingstatementscanbeclassifiedasinternalandexternalstatements.應(yīng)收賬款應(yīng)歸入流動資產(chǎn)。Accountsreceivableisclassifiedascurrentassets.Chapter4CurrentAssetsQuestionsWhatareshort-termreceivables?Explaintradereceivablesandnon-tradereceivables.Whatarepromissorynotes?Whendocompaniesusethem?Chapter4CurrentAssetsReceivablesWhatareshort-termreceivables?Short–termreceivablesaredefinedasclaimsheldagainstothersformoney,goods,orservicescollectiblewithinayearortheoperatingcycle,whicheverislonger.Chapter4CurrentAssetsReceivablesExplaintradereceivablesandnon-tradereceivablesTradereceivables:notesandaccountsreceivablearisefromthesaleofmerchandiseorservicesinnormalcourseofbusinessNon-tradereceivables:salaryadvancesandloansThesaleofnon-merchandiseassetsDepositsasaguaranteeofperformanceorpaymentDividendsandinterestStocksubscriptionsOthervariousclaimsChapter4CurrentAssetsWhatispromissorynoteApromissorynoteisawrittenpromisetopayacertainsumofmoneyondemandoratafixedanddeterminablefuturetime.Whendocompaniesusepromissorynotes?Whencompaniessellmerchandiseorprovideservices,theyoftenacceptpromissorynotes,draftsorpaymentfromcustomerslaterifcashcannotbecollectedimmediately.Chapter4CurrentAssetsReceivablesQuestionsWhatisdiscounting?Isthereanymethodsforcompaniestodealwithuncollectiblereceivables?Whatarethey?Whatisthedifferencebetweenthem?Chapter4CurrentAssetsReceivablesWhatisdiscounting?Aholdermayendorseanoteanddeliverittobankinexchangeforcashwhenverheneedsit.Thisprocedureiscalleddiscounting.Chapter4CurrentAssetsThedirectwrite-offmethodandtheAllowancemethodThedirectwrite-offmethod–baddebtsarerecognizedandchargedtoexpenseintheperiodwhentheaccountsaredeterminedtobeuncollectible.Theallowancemethod–baddebtsareestimatedandrecognizedintheperiodcreditsalesrevenuesarerecognizedChoiceCashinnarrowsensereferstoBankdepositb.cashier’scheckCashonhandd.bankdraftAccordingtoProvisionofCashControl,whichofthefollowingonescannotbepaidbycasha.Topaypersonallaborremunerationb.Topaystaffsalaryc.Topayacquisitionexpensesofofficesuppliesd.TopaythematerialcostpurchasingfromindividualsChoice3.Currencyfundincludes…Cashonhandb.BankdepositOthercurrencyfundCommercialdraftMarketablesecurity4.Thefeaturesofcashinclude…Littleriskb.FrequentreceiptandpaymentMostliquidd.acceptedbythemoste.TheeasiesttomeetaccidencyChoice5.Amongthefollowingones,whichonesshouldbedisposedasnotesreceivablesCheckb.cashier’scheckBankdraftd.Tradeacceptancedrafte.BankacceptancedraftChapter4CurrentAssets4.4Inventory資產(chǎn)負(fù)債表反映了企業(yè)的資產(chǎn),負(fù)債和所有者權(quán)益.資產(chǎn)負(fù)債表能夠向用戶提供未來經(jīng)濟(jì)決策的參考.利潤表反映了公司特定會計(jì)期間的經(jīng)營結(jié)果.資產(chǎn)負(fù)債表中的流動資產(chǎn)按其流動性降序排列.3個(gè)最重要的財(cái)務(wù)報(bào)表是利潤表,資產(chǎn)負(fù)債表和現(xiàn)金流量表.Chapter4CurrentAssets4.4Inventory資產(chǎn)負(fù)債表反映了企業(yè)的資產(chǎn),負(fù)債和所有者權(quán)益.Thebalancesheetreflectsanenterprise’sassets,liabilitiesandowner’sequity.資產(chǎn)負(fù)債表能夠向用戶提供未來經(jīng)濟(jì)決策的參考.Thebalancesheetcanofferreferenceforfutureeconomicdecisiontousers.利潤表反映了公司特定會計(jì)期間的經(jīng)營結(jié)果.Theincomestatementreflectstheoperatingresultsofanenterpriseinaspecificaccountingperiod.

Chapter4CurrentAssets4.4Inventory資產(chǎn)負(fù)債表中的流動資產(chǎn)按其流動性降序排列.Currentassetslistedonthebalancesheetareindescendingorderofliquidity.3個(gè)最重要的財(cái)務(wù)報(bào)表是利潤表,資產(chǎn)負(fù)債表和現(xiàn)金流量表.Thethreemostimportantfinancialstatementsaretheincomestatement,thebalancesheetandthecashflowsstatement.Chapter4CurrentAssets4.4InventoryQuestionsWhatareinventories?Whatdoestheinventoryconsistofforamerchandisingenterprise?Whatdoestheinventoryconsistofforamanufactorycompany?Whatarethetwosystemsofinventoryaccounting?Whatarethedifferencesbetweenthetwosystems?Chapter4CurrentAssets4.4InventoryWhatareinventories?Inventoriesareassetsitemsheldforsaleintheordinarycourseofbusinessorgoodsthatwillbeusedforconsumptionintheproductionofgoodstobesold.Whatdoestheinventoryconsistofforamerchandisingenterprise?allgoodsownedandheldforsaleinthefuture.Whatdoestheinventoryconsistofforamanufactorycompany?Therawmaterials,thegoods-inprocessandthefinishedgoodsChapter4CurrentAssets4.4InventoryWhatarethetwosystemsofinventoryaccounting?PeriodicandperpetualWhatarethedifferencesbetweenthetwosystems?Periodicsystem-onlytherevenuefromsalesisrecordedeachtimeasaleismade.Perpetualinventorysystem-useaccountingrecordsthatcontinuouslydisclosetheamountoftheinventory.Chapter4CurrentAssets4.4In