会计职业评估课程资料翻译.doc

会计学【会计的定义，会计要素，会计公式，会计核算的前提，会计核算的一般原则，会计的基本职能和方法】What is accountingThe Role of Accounting in Business Business EthicsIntroduction to Accounting and Business会计的定义会计在经济活动中的角色商业道德会计与经济活动介绍Profession of AccountingPrivate AccountingPublic AccountingSpecialized Accounting Fields会计学介绍私人会计公共会计专业会计领域Accounting ElementsAssets,Liabilities,Owners EquityIncomeCost and ExpensesProfitThe Accounting Equation会计要素资产负债所有者权益收入成本与费用利润会计公式Accounting assumptionsAccounting EntityGoing ConcernAccounting PeriodMonetary MeasurementCompleting the Accounting Cycle Fiscal Year会计核算的前提会计主体持续经营会计分期货币计量会计周期循环会计年度Generally Accepted Accounting PrinciplesMajor Principles included in GAAPObjective PrincipleMateriality PrincipleConsistency PrincipleConservatism PrincipleAccrual-basis Accounting PrincipleAdequate Disclosure PrincipleMatching PrincipleRealization PrincipleCost principle公认会计准则一般公认会计原则客观性原则重要性原则一致性原则稳健性原则权责发生制原则充分披露原则配比原则实现原则成本原则。Accounting Basic Functions and MethodsAccounting CalculationAccounting SupervisionThe Method of Accounting AnalysisThe Method of Accounting Check会计的基本职能和方法会计核算会计监督会计分析方法会计检查方法【账户及基本机构，复式记账基本问题，借贷记账法，账户分类】The Account and the Basic ConstructionsAccounting accountDebitCreditExpansion of Basic Equation账户及基本构成会计科目借方贷方会计方程式的延伸Double entry bookkeepingDebitingCreditingSimple EntryCompound Entry复式记账法借记贷记简单分录复合分录Debit-credit Book Keeping借贷记账法Accounting ClassificationAccount Category ReferenceAccount TitleChart of Accounts会计科目分类科目分类参考会计科目会计科目表Analyzing TransactionsUsefulness of an AccountCharacteristics of an AccountAnalyzing and Summarizing Transactions in Accounts经济业务分析会计科目的作用会计科目的特点经济业务与会计科目的分析与总结经济业务与资产负债表类科目Debit and Credit ProcedureDebit and Credit Rules（5*5=25）A Assets IncreaseAssets DecreaseL Liabilities DecreaseLiabilities DecreaseO Stockholders Equity DecreaseStockholders Equity Increase R Revenues DecreaseRevenues IncreaseE Expenses IncreaseExpense Decrease借贷程序借贷法则（5*5=25种组合）资产增加； 资产减少负债增加； 负债减少股东权益减少； 股东权益增加收入减少； 收入增加费用增加； 费用减少【会计凭证，会计账簿，会计凭证的意义及分类，原始凭证的填制与审核，记账凭证的填制与审核，会计凭证的传递与保管，会计账簿的设置与种类，会计账簿的登记，对账与结账】Accounting DocumentSource DocumentPosting Document会计凭证原始凭证记账凭证VoucherDescriptionsStubInvoice收据摘要存根发票BookkeepingJournalizingCash journalDeposit journalThe LedgerJournal LedgerThree-column formBookkeeping Procedure using Columnar JournalMemorandum Record簿记日记账现金日记账银行存款日记账分类账日记账汇总三栏账多栏式日记账核算形式备查账簿Steps in the Recording ProcessPostingTrial BalanceT-AccountThe Recording Process Illustrated记录程序过账试算平衡T型账户会计记录程序释义Illustration of Analyzing and Summarizing Transactions Trial BalanceDiscovery and Correction of ErrorsDiscovery of ErrorsCorrection of Errors经济业务分析案例说明试算平衡表试算不平衡问题发现与处理试算不平衡问题发现试算不平衡问题处理Summary of Adjustment ProcessNature of the Adjusting ProcessRecording Adjusting Entries调整程序概述调整程序的性质调整记录的录制Adjusting and Closing EntriesJournalizing and Posting Closing EntriesPost-Closing Trial BalanceAppendix: The Matching Concept and the Adjusting Process会计分录的调整与审核日记账与结账会计分录结账后试算平衡表附录：收支对应概念与调整程序Work SheetUnadjusted Trial Balance ColumnsAdjustments ColumnsAdjusted Trial Balance ColumnsIncome Statement Balance Sheet Columns试算平衡工作表没有调整过的试算平衡表栏目调整栏调整过的试算平衡表栏目损益表与资产负债表栏目Closing EntriesClosing the BookAppendix: Reversing Entries结账分录结账附录：还原分录【流动资产的核算，长期投资的核算，固定资产的核算，无形资产与递延资产的核算】Current assetsCashBank DepositReceivablesNotes ReceivableInventories流动资产现金银行存款应收账款应收票据存货CashPetty cashNature of Cash in BusinessThe Importance of Control Over CashControl of Cash ReceiptsControlling Cash Received form Cash SalesInternal Control of Cash PaymentsBasic Features of the Voucher System 现金零用金现金可使用的领域现金控制的重要性现金收入的控制现货销售现金的控制现金付款的内部控制应付凭单制的基本特点Bank Accounts as a Control Over CashBank ReconciliationElectronics Funds Transfer银行账户的控制银行余额调节表电子资金转账ReceivablesClassification of receivables Accounts ReceivablesNotes ReceivablesOther ReceivablesInternal Control of Receivables Uncollectible Receivables Allowance Method of Accounting for UncollectiblesWrite-Offs to the Allowance AccountEstimating UncollectiblesDirect Write-Off Method of Accounting for Uncollectibles应收应收款的分类应收账款应收票据其他应收款应收账款的内部控制不能收回的应收账款坏账计提坏账冲销坏账评估直接坏账冲销的会计账务处理Characteristics of Notes ReceivableDue DateInterestMaturity Value Accounting for Notes ReceivableReceivables on the Balance Sheet应收票据的特点到期日利息到期价值应收票据的会计处理应收账款在资产负债表中的反映InventoriesInternal Control of inventoriesEffect of Inventory Error on Financial Statement Inventory Cost Flow Assumption存货存货的内部控制存货的反映错误对资产负债表的影响存货成本流的假设Inventory Costing Methods Under a Perpetual Inventory SystemFirst-In, First-Out MethodLast-In, Last-Out MethodAverage Cost MethodComputerized Perpetual Inventory Systems永续盘存制下的成本计算方法先进先出法后进后出法平均成本法永续盘存制的电脑计算方法Inventory Costing Methods Under a Periodic Inventory systemFirst-In, First-Out MethodLast-In, Last-Out MethodAverage Cost Method永续盘存制下的成本计算方法先进先出法后进后出法平均成本法Comparing Inventory Costing MethodsUse of the First-In, First-Out MethodUse of the Last-In, Last-Out MethodUse of the Average Cost Method存货成本计算方法的比较先进先出法的运用后进后出法的运用平均成本法的运用Valuation of Inventory of Other Than CostValuation of Lower of Cost or MarketValuation at Net Realizable Value非成本计价存货价值低于成本或市场价的存货价值净变现价值Presentation of Merchandise Inventory on the Balance SheetEstimating Inventory CostRetail Method of Inventory CostingGross Profit Method of Estimating Inventories受赠库存商品在资产负债表中的体现评估存货成本零售业务中的库存成本计价存货的总毛利计算Fixed Assets and Intangible AssetsNature of fixed AssetsCosts of Acquiring Fixed AssetsNature of Depreciation固定资产和无形资产固定资产获得固定资产的成本资产折旧Accounting of DepreciationStraight-Line MethodUnits-of-Production MethodDeclining-Balance MethodComparing Depreciation MethodsDepreciation for Income TaxRevising Depreciation EstimatesComposite Rate Method折旧的会计处理直线折旧法产品单位年限折旧法递减折旧法不同的折旧法比较修改折旧评估混合折旧率计算法Capital and Revenue ExpendituresTypes of Capital ExpendituresSummary of Capital and Revenue Expenditures资本性支出与营业性支出资本性支出的种类资本与营业概述支出Disposal of Fixed AssetsDiscarding Fixed AssetsSelling Fixed AssetsExchanging Similar Fixed Assets固定资产清理固定资产的报废固定资产的销售固定资产的交易处理Leasing Fixed AssetsInternal Control of Fixed Assets固定资产的租赁固定资产的内部控制Nature ResourcesIntangible AssetsPatentsCopyright and TrademarksGoodwillFinancial Analysis for Fixed Assets and Intangible AssetsAppendix: Sum-of-the-Years-Digits Depreciation 资源的种类无形资产专利版权与商标商誉固定资产与无形资产的财务分析附录：年限折旧法【费用成本的概念和分类，费用的归集与分配，成本核算程序与方法，生产企业供产销过程与成本的计算，期间费用的核算】The Cost ConceptResponsibility Accounting for Profit CentersService Department ChargesProfit Center Reporting成本概念成本中心的责任会计服务部门费用成本中心报告Introduction to Managerial Accounting and Job Order Cost SystemsThe Differences between Managerial and Financial Accounting The Management Accountant in the Organization Manufacturing Cost TermsMaterialsFactory LaborFactory Overhead Cost管理会计与人力成本分批成本制管理会计与财务会计的区别组织中的管理会计生产成本期间材料生产工人劳动力成本制造费用Cost Accounting System Overview Job Order Cost Systems for Manufacturing BusinessesMaterialsFactory LaborFactory Overhead CostWork in ProcessFinished Goods and Cost of Goods SoldSalesSummary of Cost Flows for Goodwill PrintersJob Order Costing for Decision MakingJob Order Cost Systems for Service BusinessesAppendix: Computerized Job Order Costing成本会计概述制造业的分批成本制材料生产工人劳动力成本制造费用在制品产成品与销售成本销售成本流概述决策制度的分批成本计算服务业的分批成本计算附录：分批成本制的电脑化Process Cost SystemsComparing Job Order Cost Floes for a Process Costing Physical Flows and Cost Floes for a Process ManufacturerThe First-In, First-Out (Fifo) MethodStep 1: Determine the Units To Be Assigned CostStep 2: Calculate Equivalent Units of ProductionStep 3: Determine the Cost per Equivalent UnitStep 4: Allocate Cost to Transferred and Partially Completed Units 分步成本制分步成本法相对与分批成本的优势制造流程的物理流与成本流先进先出法步骤一、制定成本计算单位步骤二、计算可换算单位产品步骤三、确定每单位产品的成本步骤四、分配成本至在制品或产成品Bringing It All Together: The Cost of Production Report Journal Entries for a Process Cost System Using the Cost of Production Report for Decision Making汇总：产品成本报告分步成本制日记账利用产品成本做决策Just-in-Time Processing JIT流程Cost Behavior and Cost-Volume-Profit Analysis Cost BehaviorVariable CostsFixed CostsMixed CostsSummary of Cost Behavior Concept Report Variable and Fixed Costs成本行为与本量利分析成本行为可变成本固定成本混合成本成本行为概述固定成本与可变成本报告Cost-Volume-Profit Relationship Contribution Margin Concept 本量利分析的内部关系边际收益分析法的贡献Mathematical Approach to Cost-Volume-Profit AnalysisCost-Volume-Profit (Break-Even) ChartProfit-Volume ChartUse of Computers in Cost-Volume-Profit Analysis本量利分析的数学方法本量利分析图标利润销售额图计算机在本量利分析的应用Sales Mix ConsiderationsSpecial Cost-Volume-Profit Analysis混合销售所要考虑的因素特殊本量利分析Profit Reporting For Management AnalysisThe Income Statement Under Variable Costing and Absorption CostingIncome from Operations When Units Manufactured Equal Units SoldIncome from Operations When Units Manufactured Are Less Than Units SoldComparing Income from Operations under Two Concepts用于管理分析的利润报告变动成本法与全部成本法下的损益表当单位制造成本等于单位销售额的营运收入当单位制造成本低于单位销售额的营运收入两种观念下的收入Income Analysis Under Variable Costing and Absorption CostingManagements Use of Variable Costing and Absorption CostingControlling CostsPricing ProductsPlanning ProductionAnalyzing Market SegmentsAnalyzing Contribution Margins变动成本法与全部成本法下的收入分析变动成本法与全部成本法的管理应用成本控制产品定价产量计划市场分割分析边际收益分析Performance Evaluation Using Variances from Standard CostsStandardsSetting StandardsTypes of StandardsReviewing and Revising StandardsSupport and Criticism of Standards标准成本法与实际差异的评估标准成本设定标准标准的种类标准的检查与修订标准的维持与修订Budgetary Performance EvaluationDirect Materials VariancesDirect Materials Quantity VariancesDirect Materials Variance RelationshipsReporting Direct Materials Variances预算的指标评估原料差异直接材料数量差异直接材料关联差异原料差异报告Direct Labor VariancesDirect Labor Rate VariancesDirect Labor Time VariancesDirect Labor Variance RelationshipsReporting Direct Labor Variances直接人工差异直接人工分摊比例差异直接人工时间差异直接人工差异关系直接人工差异报告Factory Overhead VariancesThe Factory Overhead Flexible Budget Variable Factory Overhead Controllable VarianceFixed Factory Overhead Controllable Variance 制造费用差异制造费用弹性预算制造费用可控制差异固定制造费用可控制差异Recording an Reporting Variances from StandardsStandards for Nonmanufacturing ExpensesNonfinancial Performances Measures差异记录与差异报告非生产类费用标准非财务类评估Performance Evaluation for Decentralized OperationsCentralized an Decentralizated OperationsAdvantage of DecentralizationDisadvantage of DecentralizationResponsibility Accounting流水运作的性能评估集中生产运作流水线的优势流水线的缺点责任会计Responsibility Accounting for Investment CentersRate of Return on Investment Residual IncomeNonfinancial Divisional Performance Measurement 投资的责任会计投资利润率剩余所得非财务类分摊方法Transfer PricingMarket Price Approach Negotiated Price Approach Cost Price Approach 转让定价近市场定价近议价定价近成本定价Differential Analysis and Product PricingDifferential AnalysisLease or SellDiscontinue a Segment or ProductMake or Buy Replace Equipment Process or SellAccept Business at a Special Price工资级差分析与产品定价差异分析租赁与销售产品中止与阶段中止制造与购买设备替代加工与销售特价销售【流动负债的核算，长期负债的核算，投入资本的核算，资本公积的核算，盈余公积和未分配利润的核算】Current LiabilitiesThe Nature of Current LiabilitiesShort-Term Notes PayableContingent Liabilities流动负债流动负债的界定短期应付票据或有负债Payroll and Payroll TaxesLiability for Employee EarningsDeductions from Employee EarningsComputing Employee Net PayLiability for Employers Payroll Taxes应付工资与个人所得税应付工资薪资可扣除部分实际支付工资净额剔出代扣个人所得税后的应付工资Accounting Systems for Payroll and Payroll TaxesPayroll RegisterEmployees Earnings RecordPayroll ChecksPayroll System DiagramInternal Controls for Payroll Systems工资及所得税申报系统工资发放登记簿员工工资清单工资检查员工工资系统框架图工资系统的内部控制Employees Fringe Benefits Vacation PayPensionsPostretirement Benefits Other than Pensions员工福利费假期工资养老金退休金Corporation: Organization, Capital Stock Transactions, and DividendsNature of a Corporation Characteristics of a CorporationForming a Corporation公司：组织架构、股票交易及红利公司的性质公司的特点公司的形成Sources of Paid-In Capital 实收资本的来源Issuing StockPremium on StockNo-Par Stock发现股票股票分红无面值股票Treasury Stock TransactionsStock Splits库存原始股交易拆股Accounting for DividendsCash DividendsStock Dividends分红的会计处理现金分红股票分红Corporations: Income and Taxes, Stockholders Equity, and Investments in StocksCorporations: Income TaxesAllocation of Income Taxes公司：收入和所得税、普通股和股票投资公司：所得税所得税的计提Unusual Items that Affect the Income StatementDiscontinued Operation Extraordinary ItemsChanges in Accounting Principles影响损益表的异常情况终止运营例外项目会计准则的变更Earning per Common EquityReporting Stockholders EquityReporting Paid-In CapitalReporting Retained EarningsStatement of Stockholders Equity普通股的净收益普通股报告实收资本报告未分配利润报告普通股持有股东报告Comprehensive IncomeAccounting for Investments in StocksShort-Term Investments in StocksLong-Term Investments in StocksSale of Investments in Stocks综合所得股票投资的会计处理短期股票投资的处理长期股票投资的处理股票销售的处理Business and ConsolidationsMergers and CorporationsParent and Subsidiary CorporationsConsolidated Financial Statements兼并与重组两个公司合并母子公司合并合并财务报表Bonds Payable and Investments in BondsFinancial CorporationsCharacteristics of Bonds PayableThe Present-Value Concept and Bonds PayablePresent Value of Face Amount of BondsPresent Value of the Periodic Bond Interest Payments应付债券与投资债券财务公司发现公司债券的特点现值发行公司债券面值发行公司债券固定利率发行公司债券Accounting for Bonds PayableBonds Issued at Face Amount Bonds Issued at a Discount Amortizing a Bond DiscountBonds Issued at a Premium Zero-Coupon Bonds应付债券的会计处理面值发行公司债券折价发行公司债券分期偿还公司债券特别专项债券无息债券Bond Sinking FundsBond Redemption偿债基金债券赎回Investment in BondsAccounting for Bond Investments-PurchaseInterest and AmortizationAccounting for Bond InvestmentsSale债券投资债券投资之购买债券的会计处理利率与摊销债券投资之出售债券的会计处理Corporation Balance SheetBalance Sheet Presentation of Bonds PayableBalance Sheet Presentation of Bonds InvestmentsAppendix: Effective Interest Rate Method of AmortizationAmortization of Discount by the Interest MethodAmortization of Premium by the interest Method公司资产负债表应付债券在资产负债表中的体现债券投资在资产负债表中的体现附录：实际利率摊销折价利率摊销溢价利率摊销【收入的确认，基本业务收入的核算，其他业务收入的核算】【利润的构成及其计算，利润的核算，利润分配的核算，亏损弥补与上年利润的调整】【财务会计报告的概念，资产负债表，损益表，现金流量表，财务分析】Financial Statements Balance sheetIncome Statement Retained Earnings StatementStatement of Cash FlowsFinancial Analysis财务报表资产负债表损益表营业盈余表现金流量表财务分析Statement of Cash FlowsPurpose of the Statement of Cash FlowsReporting Cash FlowsCash Flows from Operating ActivitiesCash Flows from Investing ActivitiesCash Flows from Financing ActivitiesNoncash investing and Financing ActivitiesNo Cash Flow per Share现金流量表现金流量表的目的现金流量报告经营性活动现金流量投资性活动现金流量融资性活动现金流量无现金的投资及融资活动每股无现金流量Statement of Cash FlowsThe Indirect MethodRetained EarningsCommon Stock Bonds PayableBuildingLandPreparing the Statement of Cash Flows现金流量表编制间接法未分配利润普通股应付债券在建工程土地现金流量表编制Statement of Cash FlowsThe Direct MethodCash Received from CustomersCash Payments for Merchandise Cash Payments for Operating ExpensesGain on Sale of LandInterest ExpensesCash Payments for Income TaxesReporting Cash Flows from OperatingActivitiesDirect Method现金流量表编制直接法客户回款商品付款营业费用土地销售利息支出现金支付与所得税经营性活动现金流直接法的各类现金流量涉及的活动Financial Statement AnalysisBasic Analytical ProceduresHorizontal AnalysisVertical AnalysisCommon-Size StatementsOther Analytical Measures财务报表分析基础的分析步骤水平分析垂直分析总体计算报表其他分析方法Solvency AnalysisCurrent Position AnalysisAccounts Receivable AnalysisInventory AnalysisRatio of Fixed Assets to Long Term LiabilitiesRatio of Liabilities to Stockholders EquityNumber of Times Interest Charges Earned偿付能力分析本期财务状况分析应收账款分析存货分析固定资产与长期负债比率分析负债与所有者权益比率分析利息支出与利息所得对比分析Profitability AnalysisRatio of Net Sales to AssetsRate Earned on Total AssetsRate Earned on Stockholders EquityRate Earned on Common Stockholders EquityEarning per Share on Common StockPrice-Earnings RatioDividends per Share and Dividend Yield收益率分析净销售额与资产比率净盈利与总资产对比净盈利与所有者权益比例净盈利与普通股比例普通股每股净盈利本益比每股股息与股息生息率Summary Annual ReportsFinancial HighlightsPresidents Letter to the StockholdersManagement