第一篇：CPA會計英語講義

會計英語 【字體：大 中 小】【打印】

Ⅰ.背景介紹

中國注冊會計師協會決定在今年的中國注冊會計師資格考試會計科、審計科加試10分英語試題,并將該成績納入最后考試的總成績,也即110分的試卷60分及格。該安排看似突然,實際上代表了一個趨勢,就是要全面提升中國注冊會計師的語言水平,進而達到中西合璧,融會貫通,取長補短,為我所用的目的。

針對此變化,廣大考生應該做到:

穩定情緒 調整心態 振奮精神 悉心備考

該考試變化對廣大考生的參考并未產生實質性的不利影響。

所以應該充滿自信,不要出現急躁、不安情緒！

積極應對！從積極方面來看待這個趨勢和變化！

Ⅱ.考試題型預測

目前獲得的關于這10分英語考試最新的信息為:

1.一道題

2.主觀題

3.專業題

分析:

正是針對此次考試?三題?的特點,我們預測此次考試極有可能的題型如下:

1.名詞解釋

2.簡答題

3.翻譯（英漢互譯）

4.案例分析

這四類題型都會很好地體現?三題?精神。

會計科考試體系是在中國會計準則（CAS）與國際會計準則（IAS/IFRS）趨同的背景下考察英文水平的;趨同不是等同,所以考察具體某些業務的分錄的可能性雖然存在，但是不大；更重要考察的是一些?務虛?的內容,即理論或文字表述的內容。

輔導大體安排

TIME SCHEDULE MEMO 1-1.5hrs 題型分析 對每類題型結合具體實例進行說明,并講解答題技巧 2.5-3hrs 考點預測 結合題型對可能考查的內容進行預測講解

該項英語考試對書面表達的要求在英語四級水平。

該項考前緊急沖刺輔導時間緊,任務重,不是零起點輔導,需要有一定的英語基礎。

Ⅲ.內容講解

考試題型

極有可能的題型如下:

案例分析

名詞解釋 簡答題 翻譯 案例分析是在名詞解釋、簡答題和翻譯基礎上構建起來的,是這三種題型的綜合,因此,在分別介紹各種題型后,將著重研讀案例分析及應對策略和答題技巧。

目前2006版中國會計準則（CAS 2006）和國際會計準則體系大體趨同,但在諸多細節上仍存在差異。要么是國情特點決定的,要么是引進的新的理念。

對于會計科英語考試,主要從以下方面來準備：

1.ACCOUNTING TERMS

2.ACCOUNTING THEORIES

3.ACCOUNITNG APPLICATIONS

4.IAS/IFRS/CAS

題型分析

一、名詞解釋

EXAMPLE

Fair Value

[答疑編號31010101：針對該題提問]

Solution:

Fair value is the amount for which an asset could be exchanged or a liability settled between knowledgeable, willing parties in an arm's length transaction。

所謂公允價值計量模式,就是資產和負債按照在公平交易中,熟悉情況的交易雙方自愿進行資產交換或者債務清償的金額計量。

Notes:

1.for which…in an arm's length transaction：?介詞＋關系詞?引導的定語從句，修飾the amount

2.arm's length transaction 公平交易

答題規律：開門見山，言簡意賅

二、簡答題

Of particular importance within the Framework are the definitions and recognition criteria for assets and liabilities.Required：

Define assets and liabilities and explain the important aspects of their definitions.Explain why these definitions are of particular importance to the preparation of an entity’s balance sheet and income statement.[答疑編號31010201：針對該題提問]

Solution：

Definitions–assets：

The IASB’s Framework defines assets as‘a resource controlled by an entity as a result of past events and from which future economic benefits are expected to flow to the entity’.The first part of the definition puts the emphasis on control rather than ownership.This is done so that the balance sheet reflects the substance of transactions rather than their legal form.This means that assets that are not legally owned by an entity, but over which the entity has the rights that are normally conveyed by ownership, are recognised as assets of the entity.Common examples of this would be finance leased assets and other contractual rights such as aircraft landing rights.An important aspect of control of assets is that it allows the entity to restrict the access of others to them.The reference to past events prevents assets that may arise in future from being recognised early.國際會計準則委員會的框架文件將資產定義為：由過去事項而由企業控制的、預期會導致未來經濟利益流入企業的資源。該定義的前半部分強調的是對控制而不是所有權。之所以這樣是因為資產負債表反映的是交易的實質而不是交易的法律形式。這意味著即使在法律上所有權不歸企業,但企業享有與擁有該所有權同樣的權利，此時也應在資產負債表上將其確認為資產。通常的實例為融資租賃資產和其他類似航空著陸權的其他和約義務。資產的控制權另一重要體現是限制他人對該資產的染指。對過去事件的提及是阻止對未來可能擁有的資產過早得在資產負債表予以確認。

－liabilities：

The IASB’s Framework defines liabilities as ‘a present obligation of the entity arising from past events, the settlement of which is expected to result in an outflow from the entity of resources embodying economic benefits’.Many aspects of this definition are complementary（as a mirror image）to the definition of assets, however the IASB stresses that the essential characteristic of a liability is that the entity has a present obligation.Such obligations are usually legally enforceable（by a binding contract or by statute）, but obligations also arise where there is an expectation（by a third party）of an entity assuming responsibility for costs where there is no legal requirement to do so.Such obligations are referred to as constructive（by IAS 37 Provisions, contingent liabilities and contingent assets）.An example of this would be repairing or replacing faulty goods（beyond any warranty period）or incurring environmental costs（e.g.landscaping the site of a previous quarry）where there is no legal obligation to do so.Where entities do incur constructive obligations it is usually to maintain the goodwill and reputation of the entity.One area of difficulty is where entities cannot be sure whether an obligation exists or not, it may depend upon a future uncertain event.These are more generally known as contingent liabilities.--負債

國際會計準則委員會編報財務報表的框架將負債定義為:企業由于過去事項而承擔的現時義務，該義務的履行預期會導致含有經濟利益的資源流出企業。該定義許多方面與資產定義遙相呼應。但國際會計準則強調負債的本質特征是指企業要有現時的義務。這樣的義務通常在法律上是強制執行的(具有約束力的合同或法定要求)義務。有時該項義務來來自第三方的期望，即企業會承擔某些非法定要求的成本。這樣的義務稱之為推定義務。例如企業在產品保證期期滿后才顯現缺陷也要予以修理或承擔環保成本，這些都不是法定要求去做的。如果企業產生了推定義務，則是為了保持商譽或信譽而做。但比較困難的一點是企業有時很難確定是否存在一項義務，它將取決于某件將來要發生的不確定事件。這些通常稱為或有負債。

Importance of the definitions of assets and liabilities：

The definitions of assets and liabilities are fundamental to the Framework.Apart from forming the obvious basis for the preparation of a balance sheet, they are also the two elements of financial statements that are used to derive the equity interest（ownership）which is the residue of assets less liabilities.資產和負債的定義是框架文件的基本概念。除了形成編制資產負債表的基礎外，他們也是財務報表中用來計算所有者權益的兩個因素，所有者權益是資產和負債的差額。

Assets and liabilities also have a part to play in determining when income（which includes gains）and expenses（which include losses）should be recognised.Income is recognised（in the income statement）when there is an increase in future economic benefits relating to increases in assets or decreases in liabilities, provided they can be measured reliably.Expenses are the opposite of this.Changes in assets and liabilities arising from contributions from, and distributions to, the owners are excluded from the definitions of income and expenses.資產和負債在確認收入(包括資本利得)和費用(包括損失)。當資產增加或負債減少引發的未來經濟利益增加且能準確度量時，在損益表中確認收入。費用確認與此相反.但所有者出資或向所有者分配不在收入和費用的定義涉及范圍內。

Currently there is a great deal of concern over‘off balance sheet finance’.This is an aspect of what is commonly referred to as creative accounting.Key ratio

Many recent company failure scandals have been in part due to companies having often massive liabilities that have not been included on the balance sheet.Robust definitions, based on substance, of assets and liabilities in particular should ensure that only real assets are included on the balance sheet and all liabilities are also included.In contradiction to the above point, there have also been occasions where companies have included liabilities on their balance sheets where they do not meet the definition of liabilities in the Framework.Common examples of this are general provisions and accounting for future costs and losses（usually as part of the acquisition of a subsidiary）.Companies have used these general provisions to smooth profits i.e.creating a provision when the company has a good year（in terms of profit）and releasing them to boost profits in a bad year.Providing for future costs and losses during an acquisition may effectively allow them to bypass the income statement as they would become part of the goodwill figure.目前比較關注的是表外融資。這是通常所說的創造性會計的一部分。最近出現的許多公司破產倒閉丑聞，部分原因都是因為這些公司大量的負債未在資產負債中予以體現。特別是應從資產和負債的實質含義入手，將真實的資產和全部的債務包含在資產負債表中。還有與上述相反的情況，也即公司將不符合負債定義的債務包括在資產負債表中。通常的例子是總體準備和計提將來損失和成本，即以豐補歉的做法。在并購時計提將來成本和損失實際上使之繞過損益表而成為商譽的一部分。

三、翻譯（英漢互譯）

A.英譯漢

Definitions of Four Categories of Financial Assets

A financial asset or liability held for trading is one that was acquired or incurred principally for the purpose of generating a profit from short-term fluctuations in price or dealer's margin.A financial asset should be classified as held for trading if, regardless of why it was acquired, it is part of a portfolio for which there is evidence of a recent actual pattern of short-term profit-taking.Derivative financial assets and derivative financial liabilities are always deemed held for trading unless they are designated and effective hedging instruments.Held-to-maturity investments are financial assets with fixed or determinable payments and fixed maturity that an enterprise has the positive intent and ability to hold to maturity other than loans and receivables originated by the enterprise.Besides：除了…，包括所?除?事物在內；

Except：除了…，不包括所?除?事物在內。

Loans and receivables originated by the enterprise are financial assets that are created by the enterprise by providing money, goods, or services directly to a debtor, other than those that are originated with the intent to be sold immediately or in the short term, which should be classified as held for trading.Loans and receivables originated by the enterprise are not included in held-to-maturity investments but, rather, are classified separately under this Standard.Available-for-sale financial assets are those financial assets that are not（a）loans and receivables originated by the enterprise,（b）held-to-maturity investments, or（c）financial assets held for trading.[答疑編號31010202：針對該題提問]

參考譯文

四類金融資產的定義

為交易而持有的金融資產或金融負債,指主要為了從價格或交易商保證金的短期波動中獲利而購置的金融資產或承擔的金融負債。一項金融資產不論因何種原因購置，如果它屬于投資組合的組成部分，且有證據說明最近該組合可實際獲得短期收益，則該金融資產應歸類為為交易而持有的金融資產。對于衍生金融資產和衍生金融負債，除非它們被指定且是有效的套期工具，否則應認為是為交易而持有的金融資產和金融負債.持有至到期日的投資指具有固定或可確定金額和固定期限，且企業明確打算并能夠持有至到期日的金融資產。企業源生的貸款和應收款項不包括在內。

企業源生的貸款和應收款項,指企業直接向債務人提供資金、商品或勞務所形成的金融資產。但打算立即或在短期內就轉讓的貸款和應收款項不包括在內，而應歸類為為交易而持有的金融資產。在本準則中，企業源生的貸款和應收款項不應包括在持有至到期日的投資內，而應另行歸類。

可供出售的金融資產,指不屬于以下三類的金融資產：（1）企業源生的貸款和應收款項；（2）持有至到期日的投資；（3）為交易而持有的金融資產。

節選自： 國際會計準則第39號——金融工具：確認和計量

B.漢譯英

開發階段

只有當企業可證明以下所有各項時,開發（或內部項目的開發階段）產生的無形資產應予確認：

1.完成該無形資產,使其能使用或銷售,在技術上可行；

2.有意完成該無形資產并使用或銷售它；

3.有能力使用或銷售該無形資產；

4.該無形資產如何產生很可能的未來經濟利益.其中,企業應證明存在著無形資產的產出市場或無形資產本身的市場；如果該無形資產將在內部使用,那么應證明該無形資產的有用性；

5.有足夠的技術、財務資源和其他資源支持,以完成該無形資產的開發,并使用或銷售該無形資產；

6.對歸屬于該無形資產開發階段的支出,能夠可靠地計量.[答疑編號31010203：針對該題提問]

Development Phase

An intangible asset arising from development（or from the development phase of an internal project）should be recognised if, and only if, an enterprise can demonstrate all of the following：

（a）the technical feasibility of completing the intangible asset so that it will be available for use or sale；

（b）its intention to complete the intangible asset and use or sell it；

（c）its ability to use or sell the intangible asset；

（d）how the intangible asset will generate probable future economic benefits.Among other things, the enterprise should demonstrate the existence of a market for the output of the intangible asset or the intangible asset itself or, if it is to be used internally, the usefulness of the intangible asset；

（e）the availability of adequate technical, financial and other resources to complete the development and to use or sell the intangible asset；

（f）its ability to measure the expenditure attributable to the intangible asset during its development reliably.三、案例分析

EXAMPLE 2

Ambush, a public limited company, is assessing the impact of implementing the revised IAS39 ‘Financial Instruments: Recognition and Measurement’.The directors realise that significant changes may occur in their accounting treatment of financial instruments and they understand that on initial recognition any financial asset or liability can be designated as one to be measured at fair value through profit or loss（the fair value option）.However, there are certain issues that they wish to have explained and these are set out below.Required:

（a）Outline in a report to the directors of Ambush the following information:

（i）how financial assets and liabilities are measured and classified, briefly setting out the accounting method used for each category.（Hedging relationship can be ignored.）（10 marks）

[答疑編號31010301：針對該題提問]

The following report sets out the principal aspects of lAS 39 in the designated areas.（i）Classification of financial instruments and their measurement

Financial assets and liabilities are initially measured at fair value which will normally be the fair value of the consideration given or received.Transaction costs are included in the initial carrying value of the instrument unless it is carried at ‘fair value through profit or loss’ When these costs are recognized in the income statement.Financial assets should be classified into four categories:

（i）financial assets at fair value through profit or loss

（ⅱ）loans and receivables

（ⅲ）held-to-maturity investments（HTM）

（ⅳ）available-for-sale financial assets（AFS）

The first category above has two sub categories which are ‘held for trading’ and those designated to this category at inception/initial recognition.This latter designation is irrevocable.Financial liabilities have two categories: those at fair value through profit of loss, and ‘other’ liabilities.As with financial assets those liabilities designated as at fair value through profit or loss have two sub categories which are the same as those for financial assets.Reclassifications between categories are uncommon and restricted under IAS 39 and are prohibited into and out of the fair value through profit or loss category.Reclassifications between AFS and HTM are possible but it is not possible from loans and receivables to AFS.The held to maturity category is limited in its application as if the company sells or reclassifies more than an immaterial amount of the portfolio, it is barred from using the category for at least two years.Also all remaining HTM investments would be reclassified to AFS.Subsequent measurement of financial assets and liabilities depends on the classification.The following table summarizes the position:

Financial Assets Measurement

Financial assets at fair value through profit or loss fair value

Loans and receivables amortised cost

Held to maturity investments amortised cost

Available-for-sale financial assets fair value

Financial liabilities at fair value through profit or loss fair value

Other financial liabilities amortised cost

Amortised cost is the cost of an asset or liability adjusted to achieve a constant effective interest rate over the life of the asset of liability.It is not possible to compute amortised cost for instruments that do not have fixed or determinable payments, such as for equity instruments, and such instruments therefore cannot be classified into these categories.A company must apply the effective interest rate method in the measurement of amortised cost.The effective interest rate method determines how much interest income or interest expense should be reported in profit and loss.For financial assets at fair value through profit or loss and financial liabilities at fair value through profit or loss, all changes in fair value are recognized in profit or loss when they occur.This includes unrealized holding gains and losses.For available-for-sale financial assets, unrealized holding gains and losses are deferred in reserves until they are realized and losses are recognized in profit or loss.Investments in unquoted equity instruments that cannot be reliably measured at fair value are subsequently measured at cost.Unrealized holding gains/losses are not normally recognized in profit/loss.答題思路：

1.其實是考查名詞解釋、簡答題、翻譯

2.基本準則：在案例給定的框架和范圍內

3.問什么答什么

EXAMPLE 1

Trident, a public limited company, operates in the financial services sector and is planning to prepare its first financial statements under international Financial Reporting Standards（IFRSs）as at 31 December 2005.The Generally Accepted Accounting Practices（GAAP）used by Trident are very similar to IFRS but there are some differences which are set out below.The Group is currently preparing its local GAAP financial statements for the year ending 31 December 2004.The company has two foreign subsidiaries, Spar and Mask, both public limited companies.Spar is 80% owned by Trident and prepared its first IFRS financial statement at 31 December 2003 in order to comply with local legislation.Trident acquired a 70% holding in Mask in 1999.Mask was consolidated from that date using purchase accounting practices that are similar but not the same as those used by IFRS.However the local rules relating to the financial statements of Mask as regards, for example, the concept of substance over form are totally different to IFRS.Mask has adopted the international accounting standards relating to financial instruments in its own financial statements for the year ended 31 December 2003 because these standards had been incorporated into the local legislation.Group policy is to amortise goodwill but some goodwill had been totally written off against retained earnings on the acquisition of certain subsidiaries.On the disposal or closure of the business to which the goodwill related, goodwill previously eliminated against retained earnings is charged to the income statement.The gains and losses on the translation of the financial statement of overseas subsidiaries have been charged to retained earnings for many years and not recycled to the income statement on the disposal of subsidiaries.On 30 October 2004, the Group revalued its tangible non-current assets and incorporated these values into its financial statement.The company uses a straight line method to depreciate its tangible non-current assets.Further Trident had been developing computer software which was to be used as a financial modeling tool.The software cost had not been capitalised but charged to the income statement.The Group has a separately administered defined benefit pension scheme.Contributions are charged to the income statement and the regular pension costs are attributed using the projected unit method.Variations in pension costs as a result of actuarial valuations are amortised over the average remaining service lives of employees.No actuarial gains and losses had been recognised in the financial statements.Trident has several financial instruments in issue.It has preference share capital which was originally redeemable on 1 January 2001.However if the preference shareholders so wish the capital can be converted into ordinary shares of Trident at any time up to 31 December 2007 at which time the preference shares will be converted compulsorily.Additionally Trident enters into foreign exchange contracts to hedge existing monetary assets and liabilities, and hedges against the effects of changes in exchange rates in the net investment in overseas subsidiaries.Hedge accounting is currently not used by Trident.Required:

Based on the information above, draft a memorandum to the Directors of Trident setting out:

（a）the general principles behind IFES1 ‘First-time Adoption of international Financial Reporting Standards’.（5 marks）

[答疑編號31010302：針對該題提問]

（b）whether the measurement criteria in IFRS1 would be applied to the opening balances of Mask and Spar in the first IFRS group financial statements.（5 marks）

[答疑編號31010303：針對該題提問]

Solution

Memorandum to the Directors of Trident, a public limited company

Implications of IFRS1 ‘First time Adoption of International Financial Reporting Standards’

（a）The introduction of IFRS1 will have wide implications for any company which adopts IFRSs for the first time.The IFRS applies when a company adopts IFRSs for the first time by an explicit and unreserved statement of compliance with IFRSs.The opening balance sheet for the purpose of IFRS1 and the date of transition will be as at 1 January 2004 as this is the beginning of the comparative period.As of that date the company will have to:

（ⅰ）Recognise and derecognise assets and liabilities as required by IFRSs

（ⅱ）Reclassify items recognised under local GAAP as an asset, liability or equity that are treated differently under IFRSs

（ⅲ）Apply IFRSs in measuring all recognised assets and liabilities

（ⅳ）Recognise any adjustments required to move from previous GAAP to IFRS directly in retained earnings or an appropriate category of equity.IFRS1 grants limited exemptions from these requirements.The IFRS requires retrospective action in some areas but also prohibits this where judgment would be required by management about past conditions after the outcome of the transaction is already known.The transitional provisions in IFRS generally do not apply and the latest version of the IFRS at the date of the first financial statements（31 December 2005）shall apply to its opening balance sheet（1 January 2004）and throughout all periods presented in its first financial statements.Thus Trident will have to prepare its opening balance sheet retrospectively, which may cause problems in terms of the collection of the information required as at 1 January 2004.（b）An immediate question arises as to whether partial adoption of IFRS, as in the case of the subsidiary Mask, would constitute prior adoption of IFRS and, therefore, would not require the use of IFRS1.（IFRS1 applies to the first IFRS financial statements beginning after 1 January 2004.）However, because Mask only utilised IAS32 and IAS39 in its financial statements there would not have been an explicit and unreserved statement of compliance with IFRS and, therefore, Mask will be treated as a ‘first-time adopter’（FTA）and the assets and liabilities measured using IFRS1.Trident has become a first time adopter later than its subsidiary Spar.Spar has already applied the IFRS in force at 31 December 2003, and these balances will be included in the opening balance sheet of Trident at 1 January 2004（after the normal consolidated adjustments）.Thus there will be no need to adjust retrospectively the financial statements of Spar for the IFRS effective at 31 December 2005, and no need to apply IFRS1 to the opening balances of Spar at 1 January 2004.考點預測

重要的會計概念、理論

財務報表的簡單分析

用英語表達的簡單的會計分錄

某些重要會計準則（IAS/IFRS/CAS）的研讀理解

對中國會計準則趨同的宏觀分析

GOODWILL

[答疑編號31010304：針對該題提問]

Any excess of the cost of the acquisition over the acquirer's interest in the fair value of the identifiable assets and liabilities acquired as at the date of the exchange transaction should be described as goodwill and recognised as an asset.交易發生時，購買成本超過購買企業在所取得的可辨認資產和負債的公允價值中的股權份額的部分,應作為商譽并確認為一項資產。

SUBSTANCE OVER FORM

The principle of recording the substance or economic reality of transactions rather than their legal form lies at the heart of the Framework for Preparation and Pressentation of Financial Statements’（Framework）and several lnternational Accounting Standards.The development of this principle was partly in reaction to a minority of public interest companies entering into certain complex transactions.These transactions sometimes led to accusations that company directors were involved in ‘creative accounting’.Required:

（a）（ⅰ）explain,with relevant examples, what is generally meant by the term ’creative accounting’;（5 marks）

[答疑編號31010305：針對該題提問]

（ⅱ）explain why it is important to record the substance rather than the legal form of transactions and describe the features that may indicate that the substance of a transaction is different from its legal form.（5 marks）

[答疑編號31010306：針對該題提問]

Solution:

（a）（ⅰ）creative accounting is a term in general used to describe the practice of applying inappropriate accounting policies or entering into complex or ‘special purpose’ transactions with the objective of making a company’s financial statements appear to disclose a more favourable position, particularly in relation to the calculation of certain ‘key’ ratios,than would otherwise be the case.Most commentators believe creative accounting stops short of deliberate fraud, but is nonethless undesirable as it is intended to mislead users of financial statements.Probably the most criticised area of creative accounting relates to off balance sheet financing.This occurs where a company has financial obligations that are not recorded on its balance sheet.There have been several examples of this in the past:

-finance leases treated as operating leases

-borrowings（usually convertible loan stock）being classified as equity

-secured loans being treated as ‘sales’（sale and repurchase agreementes）

-the non-consolidation of ‘special purpose vehicles’（quasi subsidiaries）that have been used to raise finance

-offsetting liabillities against assets（certain types of accounts receivable factoring）

The other main area of creative accounting is that of increasing or smoothing profits, Examples of this are;

-the use of inappropriate provisions（this reduces profit in good years and increases them in poor years）

-not providing for liablilties, either at all or not in full, as they arise.This often related to environmental provisions, decommissioning costs and constructive obligations.-restructuring costs not being charged to income（often related to a newly acquired subsidiary-the costs are effectively added to goodwill）

It should be noted that recent international Accounting Standards have now prevented many of the above past abuses, however more recent examples of creative accounting are in use by some of the new lntermet Dolcom companies.Most of these companies do not（yet）make any profit so other performance criteria such as site ‘hits’, conversion rates（browsers tuming into buyers）, bum periods（the length of time eash resources are expected to last）and even sales revenuse are massaged to give a mord favourable impression.（ⅱ）One of the primary characteristics of financial statements is reliability i.e.they must faithfully represent the transactions and other events that have occurred.It can be possible for the eccnomic substance of a transaction（effectively its commercial intention）to be different from its strict legal position or ‘form’.Thus financial statements can only give a faithful representation of a company’s performance if the substance of its transactions is reported.It is worth stressing that there will be very few transactions where their substance is different from their legal form, but for those where it is, they are usually very important.This is because they are material in terms of their size or incidence, or because they may be intended to mislead.a.（i）創造性會計通常是指不恰當的會計政策的運用或敘做復雜、有特殊目的的交易以達到使財務報表,特別是某些關鍵指標顯得更加有力的目的.許多人認為雖該做法可減少一些有意的欺詐,但決不值得期許,因為它也是有意識去誤導財務報表的使用者.創造性會計最遭人非議的恐怕要數表外融資了,即企業未將其金融負債在資產負債表上予以體現.具體實例如下:

-將融資租賃按經營租賃處理

-可轉換股權債券按股權處理

-抵押貸款按銷售處理（銷售并回購協議）

-將專門用來融資的準子公司未納入合并報表中

-資產和負債抵消（應收賬款保理）

創造性會計另一大運用就是用來虛增或抹平利潤.-準備的不恰當使用

-對負債沒有計提準備

-改組費用未計入當期損益

（ii）財務報表的主要特征之一就是可靠性,即他們必須忠實記錄交易與事件.有時交易的經濟實質和它的法律形式不一致.財務報表要想做到公允表達就必須記錄交易的經濟實質.事實上僅有少量交易的經濟實質與其法律形式不一致,但一旦出現該情況,就需十分重視,因為它一般涉及較大的金額或是有意的誤導.Common features which may indicate that the substance of a transaction（or series of connected transactions）is different from its legal form are:

-where the ownership of an asset does not rest with the party that is expected to experience the risks and reward relating to it（i,e., equivalent to control of the asset）.-where a transaction is linked with other related transactions , it is necessary to assess the substance of the series of connected transactions as a whole.-the use of options within contracts ,it may be that options are either almost certain to be（or not to be）exercised.In such cases these are not really options at all and should be ignored in determining commercial substance.-where assets are sold at values that differ from their fair values（either above or below fair values）.Many complex transactions often contain several of the above features.Determining the true substance of transactions can be a difficult and sometimes subjective procedure.一筆交易如果它的經濟實質與其法律形式不同，則通常具有以下特征:

-資產所有權不歸屬承擔風險和收益的這一方；

-如果一項交易與其他交易相關聯，有必要將這些交易作為一個整體來考慮他們的經濟實質

-合同內含有選擇權，但該選擇權注定行使或不行使.-資產背離其公允價值出售

許多復雜的交易通常同時具體以上幾個特征.PROVISION（準備）

IAS 37 ‘Provisions, contingent liabilities and contingent Assets’ was issued in 1998.The standard sets out the principles of accounting for these items and clarifies when provisions should and should not be made.Prior to its issue, the inappropriate use of provisions had been an area where companies had been accused of manipulating the financial statements and of creative accounting.Required:

（a）Describe the nature of provisions and the accounting requirements for them contained in IAS37.（6 marks）

[答疑編號31010307：針對該題提問]

（b）Explain why there is a need for an accounting standard in this area.Illustrate your answer with three practical examples of how the standard addresses controversial Issues.（6 marks）

[答疑編號31010308：針對該題提問]

（a）IAS 37‘Provisions, Contingent Liabilities and Contingent Assets’only deals with those provisions that are regarded as liabilities.The term provision is also generally used to describe those amounts set aside to write down the value of assets such as depreciation charges and provisions for diminution in value（e.g.provision to write down the value of damaged or slow moving inventory）.The definition of a provision is the Standard is quite simple;provisions are liabilities of uncertain timing or amount.If there is reasonable certainty over these two aspects the liability is a creditor.There is clearly an overlap between provisions and contingencies.Because of the ‘uncertainty’aspects of the definition, it can be argued that to some extent all provisions have an element of contingency.The IASB distinguishes between the two by stating that a contingency is not recognized as a liability if it is either only possible and therefore yet to be confirmed as a liability, or where there is a liability but it cannot be measured with sufficient reliability.The IASB notes the latter should be rare.The IASB intends that only those liabilities that meet the characteristics of a liability in its Framework for the Preparation and Presentation of Financial Statements should be reported in the balance sheet.IAS 37 summarises the above by requiring provisions to satisfy all of the following three recognition criteria:

－ there is present obligation（legal or constructive）as a result of past event;

－ it is probable that a transfer of economic benefits will be required to settle the obligation;

－ the obligation can be estimated reliably.A provision is triggered by an obligating event.This must have already occurred, future events cannot create current liabilities.The first of the criteria refers to legal or constructive obligations.A legal obligation is straightforward and uncontroversial, but constructive obligations are a relatively new concept.These arise where a company creates an expectation that it will meet certain obligations that it is not legally bound to meet.These may arise due to a published statement or even by a pattern of past practice.In reality constructive obligations are usually because the alternative action is unattractive or may damage the reputation of the company.The most commonly quoted example of such is a commitment to pay for environmental damage caused by the company, even where there is no legal obligation to do so.To summarise: a company must provide for a liability where the three defining criteria of a provision are met, but conversely a company cannot provide for a liability where they are not met.The latter part of the above may seem obvious, but it is an area where there has been some past abuse of provisioning as is referred to in（b）.（b）The main need for an accounting standard in this area is to clarify and regulate when provisions should and should not be made.Many controversial areas including the possible abuse of provisioning are based on contravening aspects of the above definitions.One of the most controversial examples of provisioning is in relation to future operating losses.The attraction of providing for this type of expense/loss is that once the provision has been made, the future costs are then charged to the provision such that they bypass the income statement（of the period when they occur）.When assessing the company’s future prospects.If this type of provision were to be incorporated as a liability as part of a subsidiary’s net assets at the date of acquisition, the provision itself would not be charged to the income statement.IAS 37 now prevents this practice as future costs and operating losses（unless they are for an onerous contract）do not constitute past events.Another important change initiated by IAS 37 is the way in which environmental provisions must be treated.Practice in this area has differed considerably.Some companies did not provide for such costs and those that did often accrued for them on an annual basis.If say a company expected environmental site restoration cost of $1 million per annum for 10 years（ignoring discounting）.Somewhat controversially this practice is no longer possible.IAS 37requires that if the environmental costs are a liability（legal or constructive）, then the whole of the costs must be provided for immediately.That has led to large liabilities appearing in some companies’ balance sheets.A third example of bad practice is the use of ‘big bath’provisions and over provisioning.In its simplest form this occurs where a company makes a large provision, often for non-specific future expenses, or as part of an overall restructuring package.If the provision is deliberately overprovided, then its later release will improve future profits.Alternatively the company could charge to the provision a different cost than the one it was originally created for.IAS 37 addresses this practice in two ways: by not allowing provisions to be created if they do not meet the definition of an obligation;and specifically preventing a provision and a new one would be created with appropriate disclosures.Whilst this treatment does not affect overall profits, it does enhance transparency.Note: other examples would be acceptable.答案大意

（a）國際會計準則第37號?準備,或有資產和或有負債?僅處理屬于負債定義內的準備.準備的定義是不確定金額和時間的債務.準備應該符合債務的定義.準備是由過去事件引發的,通常法定義務和推定義務會引起準備.（b）國際會計準則第37號主要規范什么時候計提/不計提準備.準備濫用包括（1）為將來的損失做準備;（2）不正確準備環境成本;（3）以豐補歉.IMPAIRMENT OF ASSETS（資產減值）

It is generally recognized in practice that non-current assets should not be carried in a balance sheet at values that they are greater than are ?worth?.In the past there has been little guidance in this area with the result that impairment losses were not recognized on a consistent or timely basis or were not recognized at all.IAS 36 ‘Impairment of Assets’was issued in June 1998 on this topic.Required:

（a）（i）Define an impairment loss and explain when companies should carry out a review for impairment of assets;（3 marks）

（ii）Describe the circumstances that may indicate that a company’s assets may.have become impaired.（7 marks）

Solution:

（a）（i）An impairment loss arises where the carrying value of an asset, or group of assets, is higher than their recoverable amounts.In effect the Standard requires that assets should not appear on a balance sheet at a value which is higher than they are ‘worth’.The recoverable amount of an asset is defined as the higher of its net realizable value（i.e.the amount at which it can be sold for net of direct selling expenses）or its value in use（i.e.its estimated future net cash flows discounted to a present value）.IAS 36 ‘Impairment of Assets’recognises that many assets do not produce independent cash flows and therefore the value in use may have to be calculated for a group of assets-a cash-generating unit.The standard recognizes that it would be too onerous for companies to have to test for impaired assets every year and therefore only requires impairment reviews when there is some indication that an impairment has occurred.The exception to this general principle is where goodwill or other intangible assets are being depreciated over a period of more than 20 years, in which case an impairment review is required at least annually.This also applies where any tangible non-current asset, other than land, has a remaining life of more than 50 years.（ii）Impairments generally arise where there has been an event or change in circumstances.It may be that something has happened to the assets themselves（e.g.physical damage）or there has been a change in the economic environment relating to the assets（e.g.new regulations may have come into force）.The Standard gives several examples of indicators of impairment, which may be available from internal or external sources:

（i）Poor operating results.This could be a current operating loss or a low profit.One year’s losses in itself does not necessarily mean there has been an impairment, but if this is coupled with previous losses of expected future losses then this is an indication of impairment;

（ii）A significant decline in an asset’s market value（in excess of normal depreciation though use or the passage of time）or evidence of obsolescence（through market changes or technology）or physical damage;

（ii）Evidence of a reduction in the useful economic life or estimated residual value of assets;

（iv）Adverse changes in the market or economy such as the entrance of a major competitor, new statutory or regulatory rules or any indicator of value that has been used to value an asset（e.g.on acquisition a brand may have been valued on a ‘multiple’ of sale revenues’, If subsequent sales were below expectations this may indicate an impairment）;

（v）A commitment to a significant reorganization or restructuring of the business;

（vi）Loss of key employees or major customers;

（vii）Increases in long-term interest rates（this could materially impact on value in use calculations thus affecting the recoverable amounts of assets）;

（viii）Where the carrying amount of an enterprise’s net assets is more than its market capitalization.答案大意

（i）當資產或資產組的賬面價值高于其可收回價值時則出現了資產減值損失.可收回價值是指可變現價值和使用價值（資產預計未來現金流量的現值）中較高的值.當出現資產減值跡象時，企業需進行資產減值測試.（ii）資產減值的跡象特征

1.較差的運營結果

2.資產市值的大幅度下降

3.使用年限縮短/殘值減少

4.經濟/市場形勢逆轉

5.重大重組

6.關鍵員工/顧客流失

7.長期利率上揚

8.資產價值高于可變現價值

補充閱讀材料（出自《金融時報》，建議大家自行掌握）

China adopts new accounting standards

By Richard McGregor in Beijing, FT.com site

Published: Feb 15, 2006

China has agreed to adopt new national accounting standards to bring them into line with international rules following a decade-long review of the local industry and its practices.Lou Jiwei, the vice-finance minister, said in Beijing on Wednesday that China would adopt “one basic accounting standard” based on the so-called International Financial Reporting Standards now used in almost 100 countries including the EU member states.China's decision to bring its accounting standards largely into line with global norms is further evidence of the government's determination to internationalise its economy and business practices.It is likely to boost the confidence of foreign investors in the quality of financial information from the fast-growing economy.However, the introduction of the standards will present a new challenge for local accounting firms, already struggling to compete with the big four international players.The decision was hailed by members of the global profession in Beijing for an announcement ceremony at the Great Hall of the People, saying that China's move would have an impact on other countries in Asia, such as South Korea, pondering a similar policy change.“There is going to a chain reaction as a result of this,” said Sir David Tweedie, the chairman of the International Accounting Standards Board.“The decision happened very fast in the end.They are almost there（as far as accounting standards go）and they are determined to get there.”

China will not take adopt the IFRS word for word, but rather take on board the principles and translate them into their own code, called the “Chinese Accounting Standards System”.“They will embed the principles into their system in a way that can be understood by local practitioners,” said Yvonne Kam, a director at PWC in Shanghai.Mr.Lou said the new system would introduce the concept of “fair value” into Chinese accounting for the first time along the lines of present international practices.The Chinese standard will maintain a number of significant exceptions to the IFRS rules because of the peculiarities of the local economy.China will maintain an exemption for state enterprises from the “related party” disclosures provisions because of the overwhelmingly dominance of government-enterprises in the economy.“You can understand why they would do that, because otherwise 95 per cent of the economy would be a related party,” said a foreign adviser to the Chinese.“But if your brother-in-law is your supplier in China, he is a related party just like anywhere else in the world.”

The implementation of the “fair value” provisions is also complicated because of the government's control of the price of assets such as unlisted securities, and the inability for the moment to find independent parties to assess them.“There is still the challenge of implementation, especially as companies will have to significantly reform their internal processes and retrain personnel,” said Mr.Kam.Another area in which China will maintain some differences with the IFRS is the so-called “impairment of assets” provisions, which allow companies to write down the value of businesses and their physical assets and goodwill.Under IFRS, companies can write down the value of assets and then revalue them upwards if conditions change.Chinese officials, however, say they will not allow revaluation because they worry it would leave too much opportunity for manipulation of accounts.The US also does not allow a revaluation upwards of assets that have been written down.The new rules will apply for listed companies from January 1 next year, while they will be phased in for other enterprises.WORLD NEWS: China to adopt accounting code in line with international rules

By Richard McGregor in Beijing, Financial Times Published: Feb 16, 2006

China has agreed to bring its national accounting standards into line with international rules, a move that will boost foreign investor confidence in the quality of financial information from the fast-growing economy.Lou Jiwei, Beijing's vice-finance minister, said yesterday that China would adopt “one basic accounting standard” based on the International Financial Reporting Standards used in almost 100 countries, including European Union member states.The move, which follows a decade-long review of local industry practices, is further evidence of the Chinese government's determination to internationalise its economy.But the introduction of the standards will be a challenge for local accounting firms, already struggling to compete with the big four international firms.Members of the global accountancy profession who were in Beijing for an announcement ceremony at the Great Hall of the People hailed China's decision and said the move would affect other Asian countries, such as South Korea, pondering a similar change.Sir David Tweedie, chairman of the International Accounting Standards Board, said: “There is going to be a chain reaction as a result of this.”The decision happened very fast in the end.They are almost there [as far as accounting standards go] and they are determined to get there.“

China will not adopt the IFRS word for word but will take on board the principles and translate them into its own code, the Chinese Accounting Standards System.Mr.Lou said the system would introduce the concept of ”fair value“ into Chinese accounting, along the lines of international practices.But it will maintain significant exceptions to IFRS rules because of the peculiarities of the Chinese economy.China will keep an exemption for state enterprises from the ”related party“ disclosure provisions because of the dominance of government enterprises.”You can understand why they would do that, because otherwise 95 per cent of the economy would be a related party,“ said a foreign adviser to the Chinese.The implementation of the ”fair value“ provisions is also complicated because of the government's control of the price of assets such as unlisted securities, and the inability to find independent parties to assess them.Another area in which China will maintain differences with IFRS is in the ”impairment of assets" provisions, which allow companies to write down the value of businesses, physical assets and goodwill.Under IFRS, companies can write down the value of assets and revalue them upwards if conditions change.Chinese officials say they will not allow revaluation because they fear it would leave too much room for manipulation of accounts.The US also refuses to allow the revaluation upwards of assets already written down.The new rules will apply for listed companies from January 1 next year.Converging accounting standards work must go on

By Tommaso Padoa-Schioppa

FT.com site, May 18, 2006

Surprisingly, the Financial Times and a draft report from the UK arm of PWC recently called for efforts aimed at further international convergence of accounting standards to be abandoned.In the light of progress already made by the International Accounting Standards Board and the US Financial Accounting Standards Board, these calls are unfounded and should be firmly resisted.The simple fact is that markets are integrating worldwide.Differences in accounting methodologies and reporting systems impose an increasing burden on economic efficiency.They make cross-border comparisons difficult and costly.They may mislead markets and capital allocation.They also encourage a competition in laxity, because countries may reduce the quality of their standards in a short-sighted attempt to attract listings or to appeal to special interests.None of these consequences serves the interests of the global economy or investors.Users and Their Information Needs

9.The users of financial statements include present and potential investors, employees, lenders, suppliers and other trade creditors, customers, governments and their agencies and the public.They use financial statements in order to satisfy some of their different needs for information.These needs include the following:

財務的使用者包括現在和潛在的投資者、雇員、貸款人、供應商和其他商業債權人、顧客、政府及其機構與公眾。他們利用財務報表以滿足他們對資料的某些不同需要。這些需要包括：

（a）Investors.The providers of risk capital and their advisers are concerned with the risk inherent in, and return provided by, their investments.They need information to help them determine whether they should buy, hold or sell.Shareholders are also interested in information which enables them to assess the ability of the enterprise to pay dividends.（1）投資者。風險資本的提供者以及他們的顧問關心他們投資的內在風險和投資報酬。他們需要資料來幫助他們決定是否應當買進、持有或賣出。股東們還關心幫助他們評估企業支付股利的能力的資料。

（b）Employees.Employees and their representative groups are interested in information about the stability and profitability of their employers.They are also interested in information which enables them to assess the ability of the enterprise to provide remuneration, retirement benefits and employment opportunities.（2）雇員。雇員及其代表性組織關心有關其雇主穩定性和獲利能力方面的資料。他們還關心使他們評估企業提供報酬、退休福利和就業機會的能力的資料。

（c）Lenders.Lenders are interested in information that enables them to determine whether their loans, and the interest attaching to them, will be paid when due.（3）貸款人。貸款人關心那些能使他們確定自己的貸款和貸款利息在到期時能否得到支付的資料。

（d）Suppliers and other trade creditors.Suppliers and other creditors are interested in information that enables them to determine whether amounts owing to them will be paid when due.Trade creditors are likely to be interested in an enterprise over a shorter period than lenders unless they are dependent upon the continuation of the enterprise as a major customer.（4）供應商和其他商業債權人。供應商和其他債權人關心那些能使他們確定欠他們的款項在到期時能否得到支付的資料。商業債權人只要不依賴企業繼續作為其主要顧客，其對企業的關心在時間上就可能比貸款人要短。

（e）Customers.Customers have an interest in information about the continuance of an enterprise, especially when they have a long-term involvement with, or are dependent on, the enterprise.（5）顧客。顧客關心有關企業延續性方面的資料，尤其是當他們與企業有長期性聯系或依賴企業時。

（f）Governments and their agencies.Governments and their agencies are interested in the allocation of resources and, therefore, the activities of enterprises.They also require information in order to regulate the activities of enterprises, determine taxation policies and as the basis for national income and similar statistics.（6）政府及其機構。政府及其機構關心資源的分配，因此也關心企業的活動。為了管理企業的活動、決定稅收政策和作為國民收入等類似統計資料的基礎，它們也需要資料。

（g）Public.Enterprises affect members of the public in a variety of ways.For example, enterprises may make a substantial contribution to the local economy in many ways including the number of people they employ and their patronage of local suppliers.Financial statements may assist the public by providing information about the trends and recent developments in the prosperity of the enterprise and the range of its activities.（7）公眾。企業以各種方式影響公眾的成員。例如，企業可能以多種方式對當地經濟作出貢獻，包括其雇請的人數和對當地供應商的惠顧。財務報表通過提供關于企業興衰趨勢、近期發展和活動范圍方面的資料，可以對公眾有所幫助。

10.While all of the information needs of these users cannot be met by financial statements, there are needs which are common to all users.As investors are providers of risk capital to the enterprise, the provision of financial statements that meet their needs will also meet most of the needs of other users that financial statements can satisfy.雖然上述使用者對資料的需要不可能完全由財務報表來滿足，但是仍然存在著對所有使用者來說是共同的需要。因為投資者是企業風險資本的提供者，因此，為了滿足他們的需要而提供的財務報表，也可以滿足財務報表能夠滿足的其他使用者的大部分需要。

11.The management of an enterprise has the primary responsibility for the preparation and presentation of the financial statements of the enterprise.Management is also interested in the information contained in the financial statements even though it has access to additional management and financial information that helps it carry out its planning, decision-making and control responsibilities.Management has the ability to determine the form and content of such additional information in order to meet its own needs.The reporting of such information, however, is beyond the scope of this framework.Nevertheless, published financial statements are based on the information used by management about the financial position, performance and changes in financial position of the enterprise.企業的管理當局對企業財務報表的編制和呈報負有首要責任。企業管理當局也關心財務報表中所包括的信息，盡管它能夠取得有助于其執行計劃、決策和控制職責的其他管理和財務方面的資料。管理當局有能力決定這類附加資料的形式和內容，以滿足其自己的需要。然而，對這一類信息的報告，不屬于本結構的范圍。但是，公布的財務報表都是以管理當局所使用的關于企業財務狀況、經營業績和財務狀況變動方面的資料為依據的。

Qualitative Characteristics of Financial Statements

24.Qualitative characteristics are the attributes that make the information provided in financial statements useful to users.The four principal qualitative characteristics are understandability, relevance, reliability and comparability.質量特征是指使財務報表提供的信息對使用者有用的那些屬性。四項主要的質量特征是：可理解性、相關性、可靠性和可比性。

Understandability

25.An essential quality of the information provided in financial statements is that it is readily understandable by users.For this purpose, users are assumed to have a reasonable knowledge of business and economic activities and accounting and a willingness to study the information with reasonable diligence.However, information about complex matters that should be included in the financial statements because of its relevance to the economic decision-making needs of users should not be excluded merely on the grounds that it may be too difficult for certain users to understand.財務報表所提供的信息的一條基本質量特征就是要讓使用者便于理解。為此目的，人們假定使用者對商業和經濟活動以及會計有恰當的了解并且愿意花費適當的精力去研究信息。然而，有些關于復雜事項的信息由于它們與使用者作經濟決策的需要相關而應包括有財務報表之中，不能僅僅因為這些信息對于某些使用者來說過于難以理解而將它們排除在財務報表之外。

Relevance

26.To be useful, information must be relevant to the decision-making needs of users.Information has the quality of relevance when it influences the economic decisions of users by helping them evaluate past, present or future events or confirming, or correcting, their past evaluations.為了使信息有用，信息必須與使用者的決策需要相關。當信息能夠通過幫助使用者評價過去、現在和未來事項或確認、更改他們過去的評價從而影響到使用者的經濟決策時，信息就具有相關性。

27.The predictive and confirmatory roles of information are interrelated.For example, information about the current level and structure of asset holdings has value to users when they endeavour to predict the ability of the enterprise to take advantage of opportunities and its ability to react to adverse situations.The same information plays a confirmatory role in respect of past predictions about, for example, the way in which the enterprise would be structured or the outcome of planned operations.信息的預測作用和確認作用是相互聯系的。例如，關于擁有資產的現有水平和結構的資料，在使用者致力于預測企業利用機遇和對付逆境的能力時，對使用者是有價值的。對于過去關于企業結構或計劃安排的經營活動的結果等情況的預測，同樣的資料則可以起到確認作用。

28.Information about financial position and past performance is frequently used as the basis for predicting future financial position and performance and other matters in which users are directly interested, such as dividend and wage payments, security price movements and the ability of the enterprise to meet its commitments as they fall due.To have predictive value, information need not be in the form of an explicit forecast.The ability to make predictions from financial statements is enhanced, however, by the manner in which information on past transactions and events is displayed.For example, the predictive value of the income statement is enhanced if unusual, abnormal and infrequent items of income or expense are separately disclosed.關于財務狀況和過去經營業績的資料經常被加以使用，作為預測未來財務狀況、經營業績以及使用者直接關心的其他事項的基礎。其他事項包括股利和工資支付、證券價格變動及企業承兌到期承諾的能力等。資料要具有預測價值，不一定非要采取明確的預測形式。然而，關于過去交易和事項的資料的編列方式，可以提高根據財務報表進行預測的能力。例如，如果分別揭示非常、異常和非經常性的收益和費用項目，就可以提高收益表的預測價值。

Materiality

29.The relevance of information is affected by its nature and materiality.In some cases, the nature of information alone is sufficient to determine its relevance.For example, the reporting of a new segment may affect the assessment of the risks and opportunities facing the enterprise irrespective of the materiality of the results achieved by the new segment in the reporting period.In other cases, both the nature and materiality are important, for example, the amounts of inventories held in each of the main categories that are appropriate to the business.信息的相關性受其性質和重要性的影響。在某些情況下，單憑信息的性質就足以確定其相關性。例如，如果不管一個新分部在報告期內所取得的成果的重要性如何，對該新分部的報告都可能會影響對企業所面臨的風險與機遇的評價。在另外一些情況下，性質和重要性都是重要的。例如，與經營業務相適應的各主要類別存貨的持有金額。

30.Information is material if its omission or misstatement could influence the economic decisions of users taken on the basis of the financial statements.Materiality depends on the size of the item or error judged in the particular circumstances of its omission or misstatement.Thus, materiality provides a threshold or cut-off point rather than being a primary qualitative characteristic which information must have if it is to be useful.如果信息的遺漏或錯報會影響使用者根據財務報表所作的經濟決策，信息就具有重要性。重要性取決于在發生遺漏或錯報的特定環境下所判斷的項目或錯誤的大小。因此，重要性與其說是信息要成為有用所必須具備的基本質量特征，倒不如說是提供了一個門檻或取舍點。

Reliability

31.To be useful, information must also be reliable.Information has the quality of reliability when it is free from material error and bias and can be depended upon by users to represent faithfully that which it either purports to represent or could reasonably be expected to represent.為了使信息有用，信息還必須具有可靠性。當信息沒有重要錯誤或偏向并且能夠忠實反映其所擬反映或理當反映的情況以供使用者作依據時，信息就具備了可靠性。

32.Information may be relevant but so unreliable in nature or representation that its recognition may be potentially misleading.For example, if the validity and amount of a claim for damages under a legal action are disputed, it may be inappropriate for the enterprise to recognize the full amount of the claim in the balance sheet, although it may be appropriate to disclose the amount and circumstances of the claim.信息可能會具有相關性，但在性質或反映上可能會不那么可靠，以致確認這種信息可能會令人誤解。例如，如果一項法律訴訟的賠償要求的成立與否和金額大小都處在爭執當中，雖然企業揭示賠償要求的金額和情況可能是適宜的，但在資產負債表中確認賠償要求的全部金額卻可能是不適宜的。

Faithful Representation

33.To be reliable, information must represent faithfully the transactions and other events it either purports to represent or could reasonably be expected to represent.Thus, for example, a balance sheet should represent faithfully the transactions and other events that result in assets, liabilities and equity of the enterprise at the reporting date which meet the recognition criteria.要使信息可靠，信息就必須忠實反映其所擬反映或理當反映的交易或其他事項。因此，舉例來說，資產負債表就應忠實反映在報告日期符合確認標準的那些形成企業資產、負債和權益的交易和其他事項。

34.Most financial information is subject to some risk of being less than a faithful representation of that which it purports to portray.This is not due to bias, but rather to inherent difficulties either in identifying the transactions and other events to be measured or in devising and applying measurement and presentation techniques that can convey messages that correspond with those transactions and events.In certain cases, the measurement of the financial effects of items could be so uncertain that enterprises generally would not recognize them in the financial statements;for example, although most enterprises generate goodwill internally over time, it is usually difficult to identify or measure that goodwill reliably.In other cases, however, it may be relevant to recognize items and to disclose the risk of error surrounding their recognition and measurement.大部分財務信息都可能遇到由于它不能完全忠實反映它所擬反映的情況而帶來的風險。這并不是由于存有偏向，而是由于在辨認所要計量的交易和其他事項，或在設計和運用能夠傳遞與那些交易和事項相對應的信息的計量和反映技術上，存在著固有的困難。在某些情況下，對項目財務影響的計量可能是那么地不確定，以致使企業在通常情況下對它們無法在財務報表中加以確認。例如，雖然大多數企業隨著時間的推移在內部都會產生商譽，但是要可靠地確認或計量這種商譽，通常是困難的。然而，在另外一些情況下，確認項目并且揭示在確認和計量方面存在著錯誤的風險，可能是恰當的。

Substance Over Form

35.If information is to represent faithfully the transactions and other events that it purports to represent, it is necessary that they are accounted for and presented in accordance with their substance and economic reality and not merely their legal form.The substance of transactions or other events is not always consistent with that which is apparent from their legal or contrived form.For example, an enterprise may dispose of an asset to another party in such a way that the documentation purports to pass legal ownership to that party;nevertheless, agreements may exist that ensure that the enterprise continues to enjoy the future economic benefits embodied in the asset.In such circumstances, the reporting of a sale would not represent faithfully the transaction entered into（if indeed there was a transaction）.如果信息要想忠實反映它所擬反映的交易或其他事項，那就必須根據它們的實質和經濟現實，而不是僅僅根據它們的法律形式進行核算和反映。交易或其他事項的實質，不總是與它們的法律或設計形式的外在面貌相一致的。例如，企業將一項資產處理給另一單位，可以在文件中聲稱將法律所有權轉讓給該單位：然而，還可能存在協議，可以保證企業繼續享有該項資產所包含的未來經濟利益。在這種情況下，報告一項銷售就不可能忠實反映所達成的交易（如果確有交易存在的話）。

Neutrality

36.To be reliable, the information contained in financial statements must be neutral, that is, free from bias.Financial statements are not neutral if, by the selection or presentation of information, they influence the making of a decision or judgement in order to achieving a predetermined result or outcome.要使信息可靠，財務報表所包含的信息還必須具有中立性。也就是說，要不帶有偏向。如果為了達到預定的成果或結果，通過對信息的選擇和列報，使財務報表影響了決策或判斷，那么，財務報表就不是中立的了。

Prudence

37.The preparers of financial statements do, however, have to contend with the uncertainties that inevitably surround many events and circumstances, such as the collectability of doubtful receivables, the probable useful life of plant and equipment and the number of warranty claims that may occur.Such uncertainties are recognized by the disclosure of their nature and extent and by the exercise of prudence in the preparation of the financial statements.Prudence is the inclusion of a degree of caution in the exercise of the judgements needed in making the estimates required under conditions of uncertainty, such that assets or income are not overstated and liabilities or expenses are not understated.However, the exercise of prudence does not allow, for example, the creation of hidden reserves or excessive provisions, the deliberate understatement of assets or income, or the deliberate overstatement of liabilities or expenses, because the financial statements would not be neutral and, therefore, not have the quality of reliability.然而，財務報表的編制者確實還必須考慮到許多事件和情況必然圍繞著不確定性，例如，有疑問的應收賬款的可收回程度、廠房和設備的可能使用年限以及可能發生的要求保修的次數等。要對這類不確定性加以確認，則應揭示它們的性質和范圍，并在編制財務報表過程中實施審慎性原則。審慎是指在不確定性條件下作出所需要的估計時，在實施必需的判斷中加入一定程度的謹慎，以便不高估資產或收益，也不低估負債或費用。然而，實施審慎性原則并不允許諸如設立秘密儲備金、過分地提取準備、故意壓低資產或收益，或故意抬高負債或費用等，因為這樣編制出來的財務報表不可能是中立的，從而也就不會具有可靠性。

Completeness

38.To be reliable, the information in financial statements must be complete within the bounds of materiality and cost.An omission can cause information to be false or misleading and thus unreliable and deficient in terms of its relevance.要使信息可靠，財務報表中的信息必須在重要性和成本的許可范圍內做到完整。遺漏能造成信息虛假或令人誤解，從而使信息不可靠并且在相關性上留有缺陷。

Comparability

39.Users must be able to compare the financial statements of an enterprise through time in order to identify trends in its financial position and performance.Users must also be able to compare the financial statements of different enterprises in order to evaluate their relative financial position, performance and changes in financial position.Hence, the measurement and display of the financial effect of like transactions and other events must be carried out in a consistent way throughout an enterprise and over time for that enterprise and in a consistent way for different enterprises.使用者必須能夠比較企業在不同時期的財務報表，以便明確企業財務狀況和經營業績的變化趨勢。使用者還必須能夠比較不同企業之間的財務報表，以使評價它們相對的財務狀況、經營業績和財務狀況變動。因此，不論是對于某個企業的任何地方和不同時間，還是對于不同的企業，對于同類交易和其他事項的財務影響的計量與反映，都必須按照一致的方法進行。

40.An important implication of the qualitative characteristic of comparability is that users be informed of the accounting policies employed in the preparation of the financial statements, any changes in those policies and the effects of such changes.Users need to be able to identify differences between the accounting policies for like transactions and other events used by the same enterprise from period to period and by different enterprises.Compliance with International Accounting Standards, including the disclosure of the accounting policies used by the enterprise, helps to achieve comparability.可比性這一質量特征有一個重要的含義，即應把編制財務報表所采用的會計政策、這些政策的變更以及變更的影響告訴使用者。使用者必須能夠鑒別同一企業在不同時期以及不同企業對同類交易和其他事項所采用的會計政策之間的差別。遵循國際會計準則，包括揭示企業所采用的會計政策，有助于達成可比性。

41.The need for comparability should not be confused with mere uniformity and should not be allowed to become an impediment to the introduction of improved accounting standards.It is not appropriate for an enterprise to continue accounting in the same manner for a transaction or other event if the policy adopted is not in keeping with the qualitative characteristics of relevance and reliability.It is also inappropriate for an enterprise to leave its accounting policies unchanged when more relevant and reliable alternatives exist.對可比性的要求，不應混同于單純的統一性，并且不應允許其成為引進經過改進的會計準則的一種障礙。如果采用的政策不符合相關性和可靠性的質量特征，企業就不宜繼續以相同的方式核算某一交易或其他事項。當存在更具相關性和更可靠性的備選方法時，如果企業仍保持會計政策不變，也是不適宜的。

42.Because users wish to compare the financial position, performance and changes in financial position of an enterprise over time, it is important that the financial statements show corresponding information for the preceding periods.由于使用者希望比較企業在不同時期的財務狀況、經營業績和財務狀況變動，財務報表反映以前各期的相應信息是重要的。

Constraints on Relevant and Reliable Information

Timeliness

43.If there is undue delay in the reporting of information it may lose its relevance.Management may need to balance the relative merits of timely reporting and the provision of reliable information.To provide information on a timely basis it may often be necessary to report before all aspects of a transaction or other event are known, thus impairing reliability.Conversely, if reporting is delayed until all aspects are known, the information may be highly reliable but of little use to users who have had to make decisions in the interim.In achieving a balance between relevance and reliability, the overriding consideration is how best to satisfy the economic decision-making needs of users.在報告信息的過程中如果有不恰當的延誤，信息就失去了其相關性。企業管理當局可能需要權衡及時報告與提供可靠信息這兩者的相對優點。為了在及時的基礎上提供信息，往往在了解某一交易或其他事項的所有方面之前，就可能必須作出報告，這樣就會損害可靠性。相反，如果要延誤到所有方面都了解以后才予以報告，信息可能會相當可靠，但對于必須在事中作出決策的使用者來說，用處可能就會很小。為了在相關性和可靠性之間作出權衡，首先需要考慮的是如可最好地滿足使用者作出經濟決策的需要的問題。

Balance between Benefit and Cost

44.The balance between benefit and cost is a pervasive constraint rather than a qualitative characteristic.The benefits derived from information should exceed the cost of providing it.The evaluation of benefits and costs is, however, substantially a judgmental process.Furthermore, the costs do not necessarily fall on those users who enjoy the benefits.Benefits may also be enjoyed by users other than those for whom the information is prepared;for example, the provision of further information to lenders may reduce the borrowing costs of an enterprise.For these reasons, it is difficult to apply a cost-benefit test in any particular case.Nevertheless, standard-setters in particular, as well as the preparers and users of financial statements, should be aware of this constraint.效益和成本之間的平衡，是一種普遍存在的限制因素，而不是一種質量特征。從信息中派生出來的效益應該超過提供它的成本。然而，評價效益和成本實際上是一種判斷過程。而且，成本不一定落在享受效益的那些使用者身上。效益也可能被不屬于信息提供對象的其他使用者所享受。例如，向貸款人提供進一步的資料可能能夠降低企業的借款費用。根據以上這些理由，在任何特定情況下，要進行成本效益測試，都是困難的。然而，財務報表的編制者和使用者，尤其是準則制定者，應當了解這一限制因素。

Balance between Qualitative Characteristics

45.In practice a balancing, or trade-off, between qualitative characteristics is often necessary.Generally the aim is to achieve an appropriate balance among the characteristics in order to meet the objective of financial statements.The relative importance of the characteristics in different cases is a matter of professional judgment.在實務中，在質量特征之間進行平衡或作出取舍，經常是有必要的。通常來說其目的是在各質量特征之間取得適當平衡，以便達到財務報表的目標。在不同的場合下判定質量特征的相對重要性，是一種專業判斷的問題。正實和公正的觀點/公正地反映

True and Fair View/Fair Presentation

46.Financial statements are frequently described as showing a true and fair view of, or as presenting fairly, the financial position, performance and changes in financial position of an enterprise.Although this Framework does not deal directly with such concepts, the application of the principal qualitative characteristics and of appropriate accounting standards normally results in financial statements that convey what is generally understood as a true and fair view of, or as presenting fairly such information.財務報表經常被描述為真實和公正地反映了或公正地反映了企業的財務狀況、經營成果和財務狀況變動情況。雖然本結構不直接涉及這類概念，但是，對主要質量特征和恰當會計準則的應用，通常可以產生能夠傳遞真實和公正的信息或公正地反映信息的財務報表。

常用會計英語詞匯 【字體：大 中 小】【打印】

基本詞匯

A(1)account 賬戶,報表

A(2)accounting postulate 會計假設

A(3)accounting valuation 會計計價

A(4)accountability concept 經營責任概念

A(5)accountancy 會計職業

A(6)accountant 會計師

A(7)accounting 會計

A(8)agency cost 代理成本

A(9)accounting bases 會計基礎

A(10)accounting manual 會計手冊

A(11)accounting period 會計期間

A(12)accounting policies 會計方針

A(13)accounting rate of return 會計報酬率

A(14)accounting reference date 會計參照日

A(15)accounting reference period 會計參照期間

A(16)accrual concept 應計概念

A(17)accrual expenses 應計費用

A(18)acid test ratio 速動比率(酸性測試比率)

A(19)acquisition 收購

A(20)acquisition accounting 收購會計

A(21)adjusting events 調整事項

A(22)administrative expenses 行政管理費

A(23)amortization 攤銷

A(24)analytical review 分析性復核

A(25)annual equivalent cost 年度等量成本法

A(26)annual report and accounts 年度報告和報表

A(27)appraisal cost 檢驗成本

A(28)appropriation account 盈余分配賬戶

A(29)articles of association 公司章程細則

A(30)assets 資產

A(31)assets cover 資產擔保

A(32)asset value per share 每股資產價值

A(33)associated company 聯營公司

A(34)attainable standard 可達標準 A(35)attributable profit 可歸屬利潤 A(36)audit 審計

A(37)audit report 審計報告

A(38)auditing standards 審計準則

A(39)authorized share capital 額定股本 A(40)available hours 可用小時 A(41)avoidable costs 可避免成本 B(42)back-to-back loan 易幣貸款

B(43)backflush accounting 倒退成本計算 B(44)bad debts 壞帳

B(45)bad debts ratio 壞帳比率 B(46)bank charges 銀行手續費 B(47)bank overdraft 銀行透支

B(48)bank reconciliation 銀行存款調節表 B(49)bank statement 銀行對賬單 B(50)bankruptcy 破產

B(51)basis of apportionment 分攤基礎 B(52)batch 批量

B(53)batch costing 分批成本計算 B(54)beta factor B(市場)風險因素B B(55)bill 賬單

B(56)bill of exchange 匯票 B(57)bill of lading 提單

B(58)bill of materials 用料預計單 B(59)bill payable 應付票據 B(60)bill receivable 應收票據 B(61)bin card 存貨記錄卡 B(62)bonus 紅利

B(63)book-keeping 薄記

B(64)Boston classification 波士頓分類 B(65)breakeven chart 保本圖 B(66)breakeven point 保本點

B(67)breaking-down time 復位時間 B(68)budget 預算

B(69)budget center 預算中心

B(70)budget cost allowance 預算成本折讓 B(71)budget manual 預算手冊 B(72)budget period 預算期間

B(73)budgetary control 預算控制 B(74)budgeted capacity 預算生產能力 B(75)business center 經營中心 B(76)business entity 營業個體 B(77)business unit 經營單位

B(78)by-product 副產品

C(79)called-up share capital 催繳股本 C(80)capacity 生產能力

C(81)capacity ratios 生產能力比率 C(82)capital 資本

C(83)capital assets pricing model 資本資產計價模式 C(84)capital commitment 承諾資本 C(85)capital employed 已運用的資本 C(86)capital expenditure 資本支出

C(87)capital expenditure authorization 資本支出核準 C(88)capital expenditure control 資本支出控制 C(89)capital expenditure proposal 資本支出申請 C(90)capital funding planning 資本基金籌集計劃 C(91)capital gain 資本收益

C(92)capital investment appraisal 資本投資評估 C(93)capital maintenance 資本保全

C(94)capital resource planning 資本資源計劃 C(95)capital surplus 資本盈余 C(96)capital turnover 資本周轉率 C(97)card 記錄卡 C(98)cash 現金

C(99)cash account 現金賬戶 C(100)cash book 現金賬薄 C(101)cash cow 金牛產品 C(102)cash flow 現金流量

C(103)cash flow budget 現金流量預算 C(104)cash flow statement 現金流量表 C(105)cash ledger 現金分類賬 C(106)cash limit 現金限額 C(107)CCA 現時成本會計 C(108)center 中心

C(109)changeover time 變更時間

C(110)chartered entity 特許經濟個體 C(111)cheque 支票

C(112)cheque register 支票登記薄 C(113)classification 分類 C(114)clock card 工時卡 C(115)code 代碼

C(116)commitment accounting 承諾確認會計 C(117)common cost 共同成本

C(118)company limited by guarantee 有限擔保責任公司 C(119)company limited by shares 股份有限公司 C(120)competitive position 競爭能力狀況 C(121)concept 概念

C(122)conglomerate 跨行業企業

C(123)consistency concept 一致性概念 C(124)consolidated accounts 合并報表 C(125)consolidation accounting 合并會計 C(126)consortium 財團

C(127)contingency plan 應急計劃

C(128)contingent liabilities 或有負債 C(129)continuous operation 連續生產 C(130)contra 抵消

C(131)contract cost 合同成本

C(132)contract costing 合同成本計算 C(133)contribution centre 貢獻中心 C(134)contribution chart 貢獻圖 C(135)control 控制

C(136)control account 控制賬戶 C(137)control limits 控制限度

C(138)controllability concept 可控制概念 C(139)controllable cost 可控制成本 C(140)conversion cost 加工成本

C(141)convertible loan stock 可轉換為股票的貸款 C(142)corporate appraisal 公司評估 C(143)corporate planning 公司計劃

C(144)corporate social reporting 公司社會報告 C(145)cost 成本

C(146)cost account 成本賬戶 C(147)cost accounting 成本會計

C(148)cost accounting manual 成本手冊 C(149)cost adjustment 成本調整 C(150)cost allocation 成本分配 C(151)cost apportionment 成本分攤 C(152)cost attribution 成本歸屬 C(153)cost audit 成本審計

C(154)cost benefit analysis 成本效益分析 C(155)cost center 成本中心 C(156)cost driver 成本動因

C(157)cost of capital 資本成本 C(158)cost of goods sold 銷貨成本

C(159)cost of non-conformance 非相符成本 C(160)cost of sales 銷售成本 C(161)cost reduction 成本降低 C(162)cost structure 成本結構 C(163)cost unit 成本單位

C(164)cost-volume-profit analysis(CVP)本量利分析 C(165)costing 成本計算

C(166)credit note 貸項通知

C(167)credit report 信貸報告書 C(168)creditor 債權人

C(169)creditor days ratio 應付賬款天數率 C(170)creditors ledger 應付賬款分類賬 C(171)critical event 關鍵事項 C(172)critical path 關鍵路線

C(173)cumulative preference shares 累積優先股 C(174)current asset 流動資產

C(175)current cost accounting 現時成本會計 C(176)current liabilities 流動負債

C(177)current purchasing power accounting 現時購買力會計 C(178)current ratio 流動比率 C(179)cut-off 截止 C(180)CVP 本量利分析

C(181)cycle time 周轉時間 D(182)debenture 債券

D(183)debit note 借項通知

D(184)debit capacity 舉債能力 D(185)debt ratio 債務比率 D(186)debtor 債務人;應收賬款

D(187)debtor days ratio 應收賬款天數率 D(188)debtors ledger 應收賬款分類賬

D(189)debtor' age analysis 應收賬款賬齡分析 D(190)decision driven costs 決策連動成本 D(191)decision tree 決策樹 D(192)defects 次品

D(193)deferred expenditure 遞延支出 D(194)deferred shares 遞延股份 D(195)deferred taxation 遞延稅款 D(196)delivery note 交貨單

D(197)departmental accounts 部門報表 D(198)departmental budget 部門預算 D(199)depreciation 折舊 D(200)dispatch note 發運單

D(201)development cost 開發成本 D(202)differential cost 差別成本 D(203)direct cost 直接成本 D(204)direct debit 直接借項

D(205)direct hours yield 直接小時產出率

D(206)direct labour cost percentage rate 直接人工成本百分比 D(207)direct labour hour rate 直接人工小時率

D(208)directs on indirect work 間接工作事項上的工時 D(209)discount rate 貼現率

D(210)discounted cash flow 現金流量貼現 D(211)discretionary cost 酌量成本 D(212)distribution cost 攤銷成本 D(213)diversions 移用

D(214)diverted hours 移用小時

D(215)diverted hours ratio 移用工時比率 D(216)dividend 股利

D(217)dividend cover 股利產出率 D(218)dividend per share 每股股利 D(219)dog 疲軟產品

D(220)double entry accounting 復式會計 D(221)double-entry book-keeping 復式薄記 D(222)doubtful debts 可疑債務 D(223)down time 停工時間

D(224)dynamic programming 動態規劃 E(225)earning per share 每股盈利 E(226)earning ratio 市盈率

E(227)economic order quantity(EOQ)經濟訂購批量 E(228)efficient market hypothesis 有效市場假設 E(229)efficiency ration 效率性比率 E(230)element of cost 成本要素 E(231)entity 經濟個體

E(232)environmental audit 環境審計

E(233)environmental impact assessment 環境影響評價 E(234)EOQ 經濟訂購批量 E(235)equity 權益

E(236)equity method of accounting 權益法會計計算 E(237)equity share capital 權益股本 E(238)equivalent units 當量 E(239)event 事項

E(240)exceptional items 例外事項 E(241)expected value 期望值 E(242)expenditure 支出 E(243)expenses 費用

E(244)external audit 外部審計

E(245)external failure cost 外部損失成本 E(246)extraordinary items 非常事項 F(247)factory goods 讓售商品 F(248)factoring 應收帳款讓售 F(249)fair value 公允價值 F(250)feedback 反饋 F(251)FIFO 先近先出法

F(252)final accounts 年終報表 F(253)finance lease 融資租賃

F(254)financial accounting 財務會計

F(255)financial accounts calendar adjustment 財務報表的日歷時間調整

F(256)financial management 財務管理

F(257)financial planning 財務計劃

F(258)financial statement 財務報表

F(259)finished goods 完成品

F(260)fixed asset 固定資產

F(261)fixed overhead 固定制造費用

F(262)fixed asset turnover 固定資產周轉率

F(263)fixed assets register 固定資產登記薄

F(264)fixed cost 固定成本

F(265)flexed budget 變動限額預算

F(266)flexible budget 彈性預算

F(267)float time 浮動時間

F(268)floating charge 流動抵押

F(269)flow of funds statement 資金流量表

F(270)forecasting 預測

F(271)founder's shares 發起人股份

F(272)full capacity 滿負荷生產能力

F(273)function costing 職能成本計算

F(274)functional budget 職能預算

F(275)fund accounting 基金會計

F(276)fundamental accounting concept 基礎會計概念

F(277)fungible assets 可互換資產

F(278)futuristic planning 遠景計劃

G(279)gap analysis 間距分析

G(280)gearing 舉債經營比率(杠桿)

G(281)goal congruence 目標一致性

G(282)going concern concept 持續經營概念

G(283)goods received note 商品收訖單

G(284)goodwill 商譽

G(285)gross dividend yield 總股息產出率

G(286)gross margin 總邊際

G(287)gross profit 毛利潤

G(288)gross profit percentage 毛利潤百分比

G(289)group 企業集團

G(290)group accounts 集團報表

H(291)high-geared 高結合杠桿(比例)

H(292)hire purchase 租購

H(293)historical cost 歷史成本

H(294)historical cost accounting 歷史成本會計

H(295)hours 小時

H(296)hurdle rate 最低可接受的報酬率

I(297)ideal standard 理想標準

I(298)idle capacity ration 閑置生產能力比率 I(299)idle time 閑置時間

I(300)impersonal accounts 非記名賬戶 I(301)imprest system 定額備用制度

I(302)income and expenditure account 收益和支出報表 I(303)incomplete records 不完善記錄 I(304)incremental cost 增量成本 I(305)incremental yield 增量產出率 I(306)indirect cost 間接成本 I(307)indirect hours 間接小時 I(308)insolvency 無力償付

I(309)intangible asset 無形資產 I(310)integrated accounts 綜合報表

I(311)interdependency concept 關聯性概念 I(312)interest cover 利息保障倍數 I(313)interlocking accounts 連鎖報表 I(314)internal audit 內部審計 I(315)internal check 內部牽制

I(316)internal control system 內部控制體系 I(317)internal failure cost 內部損失成本

I(318)internal rate of return(IRR)內含報酬率 I(319)inventory 存貨 I(320)investment 投資

I(321)investment center 投資中心 I(322)invoice register 發票登記薄 I(323)issued share capital 已發行股本 J(324)job 定單

J(325)job card 工作卡

J(326)job costing 工作成本計算 J(327)job sheet 工作單 J(328)joint cost 聯合成本 J(329)joint products 聯產品

J(330)joint stock company 股份公司 J(331)joint venture 合資經營 J(332)journal 日記賬

J(333)just-in-time(JIT)適時制度

J(334)just-in-time production 適時生產 J(335)just-in-time purchasing 適時購買 K(336)key factor 關鍵因素 L(337)labour 人工

L(338)labour transfer note 人工轉移單 L(339)leaning curve 學習曲線 L(340)ledger 分類賬戶

L(341)length of order book 定單平均周期

L(342)letter of credit 信用證

L(343)leverage 舉債經營比率

L(344)liabilities 負債

L(345)life cycle costing 壽命周期成本計算

L(346)LIFO 后近先出法

L(347)limited liability company 有限責任公司

L(348)limiting factor 限制因素

L(349)line-item budget 明細支出預算

L(350)liner programming 線性規劃

L(351)liquid assets 變現資產

L(352)liquidation 清算

L(353)liquidity ratios 易變現比率

L(354)loan 貸款

L(355)loan capital 借入資本

L(356)long range planning 長期計劃

L(357)lost time record 虛耗時間記錄

L(358)low geared 低結合杠桿(比例)

L(359)lower of cost or net realizable value concept 成本或可變凈價孰低概念

M(360)machine hour rate 機器小時率

M(361)machine time record 機器時間記錄

M(362)managed cost 管理成本

M(363)management accounting 管理會計

M(364)management accounting concept 管理會計概念

M(365)management accounting guides 管理會計指導方針

M(366)management audit 管理審計

M(367)management buy-out 管理性購買產權

M(368)management by exception 例外管理原則

M(369)margin 邊際

M(370)margin of safety ration 安全邊際比率

M(371)margin cost 邊際成本

M(372)margin costing 邊際成本計算

M(373)mark-down 降低標價

M(374)mark-up 提高標價

M(375)market risk premium 市場分險補償

M(376)market share 市場份額

M(377)marketing cost 營銷成本

M(378)matching concept 配比概念

M(379)materiality concept 重要性概念

M(380)materials requisition 領料單

M(381)materials returned note 退料單

M(382)materials transfer note 材料轉移單

M(383)memorandum of association 公司設立細則

M(384)merger 兼并

M(385)merger accounting 兼并會計 M(386)minority interest 少數股權 M(387)mixed cost 混合成本 N(388)net assets 凈資產

N(389)net book value 凈賬面價值

N(390)net liquid funds 凈可變現資金 N(391)net margin 凈邊際

N(392)net present value(NPV)凈現值 N(393)net profit 凈利潤

N(394)net realizable value 可變現凈值 N(395)net worth 資產凈值

N(396)network analysis 網絡分析 N(397)noise 干撈

N(398)nominal account 名義賬戶

N(399)nominal share capital 名義股本 N(400)nominal holding 代理持有股份 N(401)non-adjusting events 非調整事項

N(402)non-financial performance measurement 非財務業績計量 N(403)non-integrated accounts 非綜合報表 N(404)non-liner programming 非線性規劃 N(405)non-voting shares 無表決權的股份 N(406)notional cost 名義成本

N(407)number of days stock 存貨周轉天數 N(408)number of weeks stock 存貨周轉周數 O(409)objective classification 客體分類 O(410)obsolescence 陳舊

O(411)off balance sheet finance 資產負債表外籌資 O(412)offer for sale 標價出售 O(413)operating budget 經營預算 O(414)operating lease 經營租賃

O(415)operating statement 營業報表 O(416)operation time 操作時間

O(417)operational control 經營控制 O(418)operational gearing 經營杠桿 O(419)operating plans 經營計劃 O(420)opportunity cost 機會成本 O(421)order 定單

O(422)ordinary shares 普通股

O(423)out-of-date cheque 過期支票 O(424)over capitalization 過分資本化 O(425)overhead 制造費用

O(426)overhead absorption rate 制造費用分配率 O(427)overhead cost 制造費用

O(428)overtrading 超過營業資金的經營 P(429)paid cheque 已付支票

P(430)paid-up share capital 認定股本 P(431)parent company 母公司

P(432)pareto distribution 帕累托分布

P(433)participating preference shares 參與優先股 P(434)partnership 合伙

P(435)payable ledger 應付款項賬戶 P(436)payback 回收期

P(437)payments and receipts account 收入和支出報表 P(438)payments withheld 保留款額 P(439)payroll 工資單

P(440)payroll analysis 工資分析

P(441)percentage profit on turnover 利潤對營業額比率 P(442)period cost 期間成本

P(443)perpetual inventory 永續盤存 P(444)personal account 記名賬戶 P(445)PEPT 項目評審法

P(446)petty cash account 備用金賬戶 P(447)petty cash voucher 備用金憑證 P(448)physical inventory 實地盤存 P(449)planning 計劃

P(450)planning horizon 計劃時限 P(451)planning period 計劃期間 P(452)policy cost 政策成本 P(453)position audit 狀況審計

P(454)post balance sheet events 資產負債表編后事項 P(455)practical capacity 實際生產能力 P(456)pre-acquisition losses 購置前損失 P(457)pre-acquisition profits 購置前利潤 P(458)preference shares 優先股

P(459)preference creditors 優先債權人 P(460)preferred creditors 優先債權人 P(461)prepayments 預付款項 P(462)present value 現值

P(463)prevention cost 預防成本 P(464)price ratio 市盈率 P(465)prime cost 主要成本

P(466)prime entry-books of 原始分錄登記薄 P(467)principal budget factor 主要預算因素 P(468)prior charge capital 優先股

P(469)prior year adjustments 以前年度調整

P(470)priority base budgeting 優先順序體制的預算 P(471)private company 私人公司

P(472)pro-forma invoice 預開發票 P(473)problem child 問號產品

P(474)process costing 分步成本計算 P(475)process time 加工時間 P(476)product cost 產品成本

P(477)Product life cycle 產品壽命周期 P(478)production cost 生產成本

P(479)production cost of sales 售貨成本

P(480)production volume ratio 生產業務量比率 P(481)profit center 利潤中心

P(482)profit per employee 每員工利潤

P(483)profit retained for the year 年度利潤留存 P(484)profit to turnover ratio 利潤對營業額比率 P(485)profit-volume graph 利量圖 P(486)profitability index 盈利指數 P(487)programming 規劃

P(488)project evaluation and review technique 項目評審法 P(489)projection 預計

P(490)promissory note 本票 P(491)prospectus 募債說明書

P(492)provisions for liabilities and charges 償債和費用準備 P(493)prudent concept 穩健性概念 P(494)public company 公開公司 P(495)purchase order 訂購單

P(496)purchase requisition 請購單 P(497)purchase ledger 采購賬戶

Q(498)quality related costs 質量有關成本 Q(499)queuing time 排隊時間 R(500)rate 率 R(501)ratio 比率

R(502)ration pyramid 比率金字塔 R(503)raw material 原材料

R(504)receipts and payments account 收入和支付報表 R(505)receivable ledger 應收款項賬戶 R(506)redeemable shares 可贖回股份 R(507)redemption 贖回

R(508)registered share capital 注冊資本 R(509)rejects 廢品

R(510)relevancy concept 相關性概念 R(511)relevant costs 相關成本 R(512)relevant range 相關范圍

R(513)reliability concept 可靠性概念 R(514)replacement price 重置價格 R(515)report 報表

R(516)reporting 報告

R(517)research cost, applied 應用性研究成本

R(518)research cost, pure or basic 理論或基礎研究成本

R(519)reserves 留存收益

R(520)residual income 剩余收益

R(521)responsibility center 責任中心

R(522)retention money 保留款額

R(523)return on capital employed 運用資本報酬率

R(524)returns 退回

R(525)revenue 收入

R(526)revenue center 收入中心

R(527)revenue expenditure 收益支出

R(528)revenue investment 收入性投資

R(529)right issue 認股權發行

R(530)rolling budget 滾動預算

R(531)rolling forecast 滾動預測

S(532)sales ledger 銷售分類賬

S(533)sales order 銷售定單

S(534)sales per employee 每員工銷售額

S(535)scrap 廢料

S(536)scrip issue 紅股發行

S(537)secured creditors 有擔保的債權人

S(538)segmental reporting 分部報告

S(539)selling cost 銷售成本

S(540)semi-fixed cost 半固定成本

S(541)semi-variable cost 半變動成本

S(542)sensitivity analysis 敏感性分析

S(543)service cost center 服務成本中心

S(544)service costing 服務成本計算

S(545)set-up time 安裝時間

S(546)shadow prices 影子價格

S(547)share 股票

S(548)share capital 股份資本

S(549)share option scheme 購股權證方案

S(550)share premium 股票溢價

S(551)sight draft 即期匯票

S(552)single-entry book-keeping 單式薄記

S(553)sinking fund 償債基金

S(554)slack time 松弛時間

S(555)social responsibility cost 社會責任成本

S(556)sole trader 獨資經營者

S(557)source and application of funds statement 資金來源和運用表

S(558)special order costing 特殊定單成本計算

S(559)staff costs 職工成本

S(560)statement of account 營業賬單 S(561)statement of affairs 財務狀況表 S(562)statutory body 法定實體 S(563)stock 存貨

S(564)stock control 存貨控制 S(565)stock turnover 存貨周轉率 S(566)stocktaking 盤點存貨

S(567)stores requisition 領料申請單

S(568)strategic business unit 戰略性經營單位

S(569)strategic management accounting 戰略管理會計 S(570)strategic planning 戰略計劃 S(571)strategy 戰略

S(572)subjective classification 主體分類 S(573)subscribed share capital 已認購的股本 S(574)subsidiary undertaking 子公司 S(575)sunk cost 沉沒成本

S(576)supply estimate 預算估計 S(577)supply expenditure 預算支出 S(578)suspense account 暫記賬戶

S(579)SWOT analysis 長處和短處,機會和威脅分析 S(580)system 制度,體系

T(581)tactical planning 策略計劃 T(582)tactics 策略 T(583)take-over 接收

T(584)tangible asset 有形資產

T(585)tangible fixed asset statement 有形固定資產表 T(586)target cost 目標成本

T(587)terotechnology 設備綜合工程學 T(588)throughput accounting 生產量會計 T(589)time 時間

T(590)time sheet 時間記錄表 T(591)total assets 總資產

T(592)total quality management 全面質量管理 T(593)total stocks 存貨總計

T(594)trade creditors 購貨客戶(應付賬款)T(595)trade debtors 銷貨客戶(應收賬款)T(596)trading profit and loss account 營業損益表 T(597)transfer price 轉讓價格 T(598)transit time 中轉時間 T(599)treasurership 財務長制度 T(600)trail balance 試算平衡表 T(601)turnover 營業額

U(602)uncalled share capital 未催繳股本

U(603)under capitalization 不足資本化

U(604)under or over-absorbed overhead 少吸收或多吸收的制造費用

U(605)uniform accounting 統一會計

U(606)uniform costing 統一成本計算

U(607)unissued share capital 未發行股本

V(608)value 價值

V(609)value added 增值

V(610)value analysis 價值分析

V(611)value for money audit 經濟效益審計

V(612)vote 表決

V(613)voucher 憑證

W(614)waiting time 等候時間

W(615)waste 廢品(料)

W(616)wasting asset 遞耗資產

W(617)weighted average cost of capital 資本的加權平均成本

W(618)weighted average price 加權平均價格

W(619)with resource 有追索權

W(620)without recourse 無追索權

W(621)working capital 營運資本

W(622)write-down 減值

Z(623)zero base budgeting 零基預算

Z(624)zero coupon bond 無息債券

Z(625)Z score 破產預測計分法

第二篇：CPA《稅法》講義_008_0203_j

第二章 增值稅法

（三）第一節 征稅范圍及納稅義務人

二、納稅義務人和扣繳義務人

（一）納稅義務人

在中華人民共和國境內銷售貨物或者提供加工、修理修配勞務以及進口貨物的單位和個人，為增值稅的納稅人。所稱單位，是指企業、行政單位、事業單位、軍事單位、社會團體及其他單位。所稱個人，是指個體工商戶和其他個人。

【提示】在承包、承租納稅人的規定上，原增值稅業務單位與“營改增”單位存在差異： 傳統業務的納稅人承包承租：在境內銷售或進口貨物、提供應稅勞務的單位租賃或承包給其他單位或個人經營的承租人或者承包人為納稅人。

“營改增”納稅人承包承租：單位以承包、承租、掛靠方式經營的，承包人、承租人、掛靠人（以下統稱承包人）以發包人、出租人、被掛靠人（以下統稱發包人）名義對外經營并由發包人承擔相關法律責任的，以該發包人為納稅人；否則以承包人為納稅人。

（二）扣繳義務人

中華人民共和國境外的單位或者個人在境內提供應稅勞務，在境內未設有經營機構的，以其境內代理人為扣繳義務人；在境內沒有代理人的，以購買方為扣繳義務人。

【例題·多選題】依據增值稅的有關規定，境外單位或個人在境內發生增值稅應稅勞務而在境內未設立經營機構的，增值稅的扣繳義務人有（）。

A.代理人 B.銀行 C.購買者 D.境外單位

【答案】AC 第二節 一般納稅人和小規模納稅人的認定及管理

教材結構： 一、一般納稅人的認定和管理

二、小規模納稅人的認定和管理

講課和學習思路：

高頓財經CPA培訓中心

電話：400-600-8011 網址：cpa.gaodun.cn 微信公眾號：gaoduncpa 一、一般納稅人和小規模納稅人的劃分標準 二、一般納稅人資格認定的基本規則 一、一般納稅人和小規模納稅人的劃分標準

一般納稅人和小規模納稅人劃分的基本標準是納稅人年應稅銷售額的大小；在銷售額不能達到規定標準的，符合資格條件的，也可申請認定為增值稅一般納稅人。

（一）基本認定標準——銷售規模的金額標準

1.原增值稅業務——銷售、進口貨物；提供加工修理修配勞務的認定標準

（1）從事貨物生產或者提供應稅勞務的納稅人，以及以從事貨物生產或者提供應稅勞務為主，并兼營貨物批發或者零售的納稅人，年應征增值稅銷售額（以下簡稱年應稅銷售額）在50萬元（含）以下的，為小規模納稅人。

（2）對上述規定以外的納稅人，年應稅銷售額在80萬元（含）以下的，為小規模納稅人。

2.“營改增”業務——應稅服務的認定標準

“營改增”試點實施前（以下簡稱試點實施前）應稅服務年銷售額滿500萬元的試點納稅人，應向國稅主管稅務機關（以下簡稱主管稅務機關）申請辦理增值稅一般納稅人資格認定手續

試點納稅人試點實施前的應稅服務年銷售額按以下公式換算，應稅服務年銷售額=連續不超過12個月應稅服務營業額合計÷（1+3%）。【解釋】年應稅銷售額的范圍：

年應稅銷售額，是指納稅人在連續不超過12個月的經營期內累計應征增值稅的銷售額，包括納稅申報銷售額、稽查查補銷售額、納稅評估調整銷售額、稅務機關代開發票銷售額和免稅銷售額。

按照現行營業稅規定差額征收營業稅的試點納稅人，其應稅服務營業額按未扣除之前的營業額計算。

【解釋】經營期，是指在納稅人存續期內的連續經營期間，含未取得銷售收入的月份 【例題·單選題】某廣告公司在實施試點前申報的年營業額為205萬元（已扣減支付給其他單位的廣告發布費300萬元），被稅務機關查補營業額8萬元，則該企業試點實施前的應稅服務年銷售額核定為（）

A.205萬元 B.498.06萬元

C.505萬元

高頓財經CPA培訓中心

電話：400-600-8011 網址：cpa.gaodun.cn 微信公眾號：gaoduncpa D.513萬元

【答案】B 【解析】（205+300+8）÷（1+3%）=498.06（萬元）。

【注意辨析】試點實施前已取得增值稅一般納稅人資格并兼有應稅服務的試點納稅人，不需要重新申請認定，由主管稅務機關制作、送達《稅務事項通知書》，告知納稅人。P48

（二）資格條件

年應稅銷售額未超過財政部、國家稅務總局規定的小規模納稅人標準以及新開業的納稅人，可以向主管稅務機關申請一般納稅人資格認定。對提出申請并且同時符合下列條件的納稅人，主管稅務機關應當為其辦理一般納稅人資格認定：（1）有固定的生產經營場所。

（2）能夠按照國家統一的會計制度規定設置賬簿，根據合法、有效憑證核算，能夠提供準確稅務資料。

（三）例外規定

在增值稅一般納稅人認定規則中，有一般規定之外的例外規定，包括選擇認定、不能認定兩類。

1.選擇認定

（1）旅店業和飲食業納稅人銷售非現場消費的食品，屬于不經常發生增值稅應稅行為, 可以選擇按小規模納稅人繳納增值稅。

（2）兼有銷售貨物、提供加工修理修配勞務以及應稅服務，且不經常發生應稅行為的單位和個體工商戶可選擇按照小規模納稅人納稅。

2.不能認定

超過規定標準的其他個人（指自然人）不屬于一般納稅人。

【例題·多選題】以下關于增值稅一般納稅人和小規模納稅人劃分的規定，表述正確的有（）。

A.小規模納稅人與一般納稅人身份可以相互轉換

B.年應稅銷售額超過小規模納稅人標準的其他個人按小規模納稅人納稅

C.旅店業和飲食業納稅人銷售非現場消費的食品可以選擇按小規模納稅人繳納增值稅 D.年應稅銷售額未超過小規模納稅人標準的企業，也可能被認定為一般納稅人

高頓財經CPA培訓中心

電話：400-600-8011 網址：cpa.gaodun.cn 微信公眾號：gaoduncpa

【答案】BCD 二、一般納稅人資格認定的基本規則

小規模納稅人以外的納稅人（一般納稅人）應當向主管稅務機關申請資格認定。1.向誰申請

凡增值稅一般納稅人（以下簡稱一般納稅人），均應向其企業所在地（縣、市、區）國家稅務局或者同級別的稅務分局（簡稱認定機關）申請辦理一般納稅人認定手續。

2.申請時間

（1）新開業的納稅人（教材未收錄）。（2）已開業小規模納稅人轉為一般納稅人

①主動申請認定：在銷售額達到一般納稅人標準的申報期（月份或季度）結束后40日（工作日）內，向主管稅務機關報送《增值稅一般納稅人申請認定表》。認定機關應當在主管稅務機關受理申請之日起20日內完成一般納稅人資格認定，并由主管稅務機關制作、送達《稅務事項通知書》告知納稅人。

②被動通知認定：納稅人未在規定期限內申請一般納稅人資格認定的，主管稅務機關應在期限結束后20日內制作并送達《稅務事項通知書》，告知納稅人。

年應稅銷售已超過小規模納稅人標準，應當在收到《稅務事項通知書》后10日內向主管稅務機關報送《增值稅一般納稅人申請認定表》。

3.相關規定

（1）納稅人自認定機關認定為一般納稅人的次月起，（新開業納稅人自主管稅務機關受理的當月起），按稅法規定計稅并按規定領購、使用增值稅專用發票。P49

（2）除國家稅務總局另有規定外，納稅人一經認定為一般納稅人后，不得轉為小規模納稅人。

【例題1·單選題】以下關于增值稅一般納稅人和小規模納稅人劃分規定正確的是（）。A.小規模納稅人轉為一般納稅人，自認定機關認定為一般規模納稅人的當月起使用增值稅專用發票

B.年應稅銷售額超過小規模納稅人標準的其他個人按小規模納稅人納稅 C.超過小規模納稅人標準的非企業性單位一律按小規模納稅人納稅 D.一般納稅人和小規模納稅人可以按年相互轉換

高頓財經CPA培訓中心

電話：400-600-8011 網址：cpa.gaodun.cn 微信公眾號：gaoduncpa 【答案】B 【例題2·單選題】某家用電器修理廠為小規模納稅人，會計核算健全，2014年增值稅應稅銷售額為120萬元，2015年2月15日接到稅務機關送達的《稅務事項通知書》，通知納稅人在收到《通知書》后10日內報送《增值稅一般納稅人申請認定表》，但納稅人一直未報送。2015年3月，該廠提供修理勞務并收取修理費價稅合計23.4萬元；購進的料件、電力等均取得增值稅專用發票，注明增值稅稅款合計2萬元。該修理廠3月應繳納增值稅（）萬元。

A.0.68 B.1.32 C.1.40 D.3.40

【答案】D 【解析】應納增值稅=23.4÷（1+17%）×17%=3.4（萬元）。

【例題3·多選題】根據增值稅規定，新開業納稅人在辦理一般納稅人認定時，除應向主管稅務機關填報《增值稅一般納稅人申請認定表》，還應提交的材料有（）。

A.營業執照副本 B.稅務登記證副本

C.企業負責人和財務人員的身份證明及其復印件

D.經營場所產權證明或者租賃協議，或者其他可使用場地證明及其復印件

【答案】BD

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第三篇：2014年注冊會計師 CPA 會計 課件視頻音頻講義免費下載（范文）

2014專題一學習方法與應試技巧

一、注會《會計》的特點

注冊會計師考試的難度眾所周知，在專業階段的6門課程中，《會計》可以說是難度比較大的一門課程，俗話說“注會是高樓，會計是基礎”；在六門學科的學習過程中，會計的知識與其他學科的知識是有關聯的，特別是與審計、稅法、財管均有很強的關聯關系；可以說學好會計是學習其他科目的基礎。

二、近三年題型、題量、分值表

更多

（一）單選題分析

題目形式上，2011年以前，大部分以案例形式出題，個別題目以單個的小題出現。2012年機考后全部以單個的小題出現。計算性的題目比例較高，小部分題目為文字表述題。題目文字偏少，相對難度降低。

（二）多選題分析

總體難度比往年下降，2012年機考以后多選題的選項4個，并且客觀題中文字性的題目占的比重很大；最大的問題是，會做的題目沒時間做了，平時多多練習。

（三）綜合題分析

共設計了四個主觀題，從每個主觀題的題量來看，題目的篇幅由往年“長篇小說”、改為“短篇小說”或“抒情散文”；即已有一定量的削減，知識點的綜合性也在降低，特別是2013年機考考的綜合題考點很明確也很直接，總的來說，主觀題的難度只達到往年的計算題標準。

三、教材基本內容

四、備課教材

2014年注會教材不會有太大變化，目前還是用2013年注會教材備考；預計2014年的教材增加“企業會計準則解釋第6號”的內容。

五、學習應注意的幾個問題

（一）樹立信心、戰勝自我；

（二）教材是根基，必須把教材讀懂、讀透,通讀教材； 針對有會計基礎的學員，直接通讀注會的教材就可以，針對第一遍的學習建議遇到不會的內容直接跳過，針對不會的地方加一個標記，然后等到第二遍學習的時候著重看一下。

第二遍的學習花費的時間就長了，包括聽課件、做題目。該階段需要將第一個階段不懂的內容弄懂弄透，花大概2個月左右的時間。

（三）會計學習注重理解；

（四）善于總結和歸納。

（五）相關知識的儲備

需要準備相關的稅法知識、和財務管理知識。

六、巧用課件及復習備考資料 1.預習階段（12月-02月）

更多2014最新最全注會課件（視頻音頻講義），聯系球球：11547981

54（1）預科班；

（2）2013年的基礎班課件，如果是已經有一定基礎的考生，可以直接利用2013年的基礎班課件預習。

2.基礎階段（04月-06月）

基礎班，這個班次的學習極為重要，能不能通過考試，關鍵就在這里了，我們往往會提醒考生，不論時間多么緊張，基礎班的課程是一定不能錯過的。

3.提高階段（07月-09月）

習題班、階段性測評班等，該班次主要對比較容易出題的知識進行歸納和總結，輔以一定量的經典習題，幫助考生提高應試能力，考生可以聽完基礎班以后，經過一段時間的復習和消化，直接進入習題班的學習，如果時間比較緊張但基礎比較好的考生，也可以考慮打印該班次講義，直接消化講義。

4.沖刺階段（考前）

模考試題精講班：該班次主要針對模擬試題進行講解，幫助考生思考、制訂個人的應考策略，并解決考生模擬測試過程中遇到的問題，考生應當提前獨立完成模擬試題而后聽課，方能獲得最佳的效果。

5.復習備考資料

注會教材、輕松過關之

一、輕松過關之四。

七、機考應注意的問題

1.平時學習時，注意通過電腦熟悉閱讀環境；找到感覺； 2.平時工作或學習注意練習打字，至少要達到60字/分鐘； 3.使用東奧的模考系統提高做題的環境。

八、英文學習的加強

英文學習主要不是針對專業階段的考試，而是針對綜合階段的考試，綜合階段考試中英文所占的分值比較高。

平時多多積累，為綜合階段做好準備。

九、復習2013年注會教材的順序

注：先看第二十四章的第一節，再看第四章的長期股權投資。

本專題完

第四篇：CPA會計課件789

第九章 負債

本章考情分析

本章主要闡述負債的確認、計量和記錄問題。近三年每年分數2分左右，屬于不太重要的章節。

本章近三年主要考點：可轉換公司債券轉股時資本公積（股本溢價）的計算等。本章應關注的主要問題：（1）“以公允價值計量且其變動計入當期損益的金融負債”和“其他負債”會計處理的區別；

（2）應付債券賬面價值的計算；（3）可轉換公司債券的核算等。

2016年教材主要變化

基本沒有變化。

主要內容

第一節 流動負債 第二節 非流動負債

第一節 流動負債

◇短期借款

◇以公允價值計量且其變動計入當期損益的金融負債 ◇應付票據 ◇應付及預收款項◇應交稅費 ◇應付利息 ◇應付股利

◇其他應付款

一、短期借款

短期借款科目的核算是短期借款的本金增減變動的情況，短期借款的利息可以發生時直接計入財務費用，如果按季支付，按月可以預提，預提時通過“應付利息”科目核算。

二、以公允價值計量且其變動計入當期損益的金融負債

（一）以公允價值計量且其變動計入當期損益的金融負債概述 金融負債在初始確認時分為：

（1）以公允價值計量且其變動計入當期損益的金融負債；（2）其他金融負債。

以公允價值計量且其變動計入當期損益的金融負債可進一步分為交易性金融負債和直接指定為以公允價值計量且其變動計入當期損益的金融負債。

（二）以公允價值計量且其變動計入當期損益的金融負債的會計處理 1.初始計量

企業初始確認交易性金融負債，應當按照公允價值計量。相關交易費用應當直接計入當期損益（投資收益）。借：銀行存款等

投資收益（交易費用）

貸：交易性金融負債——成本 2.后續計量

（1）資產負債表日，按交易性金融負債的票面利率計算利息，借記“投資收益”科目，貸記“應付利息”科目。

借：投資收益

貸：應付利息

（2）資產負債表日，企業應當按照公允價值進行后續計量，其公允價值變動形成的利得或損失，除與套期保值有關外，應當計入當期損益（公允價值變動損益）。

借：交易性金融負債——公允價值變動

貸：公允價值變動損益 或：

借：公允價值變動損益

貸：交易性金融負債——公允價值變動（3）處置（償還）時：

借：交易性金融負債——成本

——公允價值變動

貸：銀行存款

投資收益（或借方）借：公允價值變動損益

貸：投資收益 或：

借：投資收益

貸：公允價值變動損益

【例題】2015年10月1日，甲公司經批準在全國銀行間債券市場按面值公開發行100億元人民幣短期融資券，期限為1年，票面年利率為8%，每張面值為100元，到期一次性還本付息。所募集資金主要用于甲公司購買生產經營所需的原材料及配套件等。甲公司將該短期融資券指定為以公允價值計量且其變動計入當期損益的金融負債。假定發行短期融資券相關的交易費用1000萬元。2015年12月31日，該短期融資券市場價格為每張108元（不含利息）；2016年3月31日，該短期融資券市場價格為每張105元（不含利息）；2016年6月30日，該短期融資券市場價格為每張103元（不含利息）；2016年9月30日，該短期融資券到期兌付完成。

假定不考慮其他相關因素，且甲公司按季度提供財務報告。要求：編制甲公司從發行短期融資券至其到期的會計分錄。（答案中的金額單位用萬元表示）【答案】

（1）2015年10月1日，發行短期融資券

借：銀行存款

999 000

投資收益

000 貸：交易性金融負債——成本

000 000（2）2015年12月31日，確認公允價值變動和利息費用 借：公允價值變動損益

000

貸：交易性金融負債——公允價值變動

000 借：投資收益

000 貸：應付利息

000（3）2016年3月31日，確認公允價值變動和利息費用

借：交易性金融負債——公允價值變動000 貸：公允價值變動損益

000 借：投資收益

000 貸：應付利息

000（4）2016年6月30日，確認公允價值變動和利息費用

借：交易性金融負債——公允價值變動000 貸：公允價值變動損益

000 借：投資收益

000 貸：應付利息

000（5）2016年9月30日，短期融資券到期

借：投資收益

000 貸：應付利息

000 借：交易性金融負債——成本

000 000

——公允價值變動000

應付利息

000 貸：銀行存款

080 000

投資收益

000 借：投資收益

000 貸：公允價值變動損益

000 【例題?多選題】關于交易性金融負債，下列說法中正確的有（）。A.企業承擔交易性金融負債時，發生的交易費用應計入投資收益 B.企業承擔交易性金融負債時，發生的交易費用應計入財務費用

C.企業承擔交易性金融負債時，發生的交易費用應計入負債初始確認金額

D.資產負債表日，按交易性金融負債票面利率計算的利息，應借記“投資收益”科目，貸記“應付利息”科目 【答案】AD 【解析】企業承擔交易性金融負債時，應按實際收到的金額，借記“銀行存款”等科目，按發生的交易費用，借記“投資收益”科目，按交易性金融負債的公允價值，貸記“交易性金融負債——成本”科目。

三、應付票據

應付票據是由出票人出票，委托付款人在指定日期無條件支付特定金額給收款人或者持票人的票據。應付票據按是否帶息分為不帶息應付票據和帶息應付票據兩種。

對于帶息應付票據，通常應在期末對尚未支付的應付票據計提利息，計入財務費用。

四、應付及預收款項

（一）應付賬款

應付賬款一般按應付金額入賬，而不按到期應付金額的現值入賬。

對于現金折扣，按發票上記載的應付金額的總值（即不扣除折扣）入賬。將來實際獲得的現金折扣，直接沖減當期財務費用。

企業接受的捐贈和債務豁免，按照企業會計準則規定符合確認條件的，通常應當確認為當期收益。如果企業接受控股股東（或控股股東的子公司）或非控股股東（或非控股股東的

子公司）直接或間接代為償債、債務豁免或捐贈，經濟實質表明屬于控股股東或非控股股東對企業的資本性投入，應當將相關的利得計入所有者權益（資本公積）。

（二）預收賬款

預收賬款是指買賣雙方協議商定，由購貨方預先支付一部分貨款給供應方而發生的一項負債。預收賬款一般按預收金額入賬。預收賬款的核算，應視企業具體情況而定。如果預收賬款較多，可以設置“預收賬款”科目；如果預收賬款不多，可以將預收的款項直接記入“應收賬款”科目的貸方，不設置“預收賬款”科目。

五、應交稅費

應交稅費，包括企業依法交納的增值稅、消費稅、營業稅、所得稅、資源稅、土地增值稅、城市維護建設稅、房產稅、土地使用稅、車船稅、教育費附加、礦產資源補償費等稅費，以及在上繳國家之前，由企業代扣代繳的個人所得稅等。

（一）增值稅 1.科目設置

（1）一般納稅企業

在“應交稅費”科目下設置“應交稅費——應交增值稅”和“應交稅費——未交增值稅”兩個明細科目進行核算，其中，“應交稅費——應交增值稅”科目分別設置“進項稅額”、“已交稅金”、“銷項稅額”、“出口退稅”、“進項稅額轉出”等專欄。（2）小規模納稅企業

設置“應交稅費——應交增值稅”科目。2.一般納稅企業一般購銷業務的會計處理（1）購進貨物 借：庫存商品等

應交稅費——應交增值稅（進項稅額）

貸：銀行存款等（2）銷售貨物 借：應收賬款等

貸：主營業務收入

應交稅費——應交增值稅（銷項稅額）3.一般納稅企業購入免稅農產品的會計處理

購入免稅農產品可以按買價和規定的扣除率計算進項稅額，并準予從銷項稅額中扣除。4.小規模納稅企業的會計處理（1）購進貨物

支付的增值稅計入貨物成本。借：原材料等

貸：銀行存款等（2）銷售貨物

銷售額=含稅銷售額÷（1+征收率）借：應收賬款等

貸：主營業務收入（不含稅收入）

應交稅費——應交增值稅

【教材例9-2】某工業生產企業核定為小規模納稅人，本期購入原材料，按照增值稅專用發票上記載的原材料價款為100萬元，支付的增值稅稅額為17萬元，企業開出承兌的商

業匯票，材料已到達并驗收入庫（材料按實際成本核算）。該企業本期銷售產品，銷售價款總額為90萬元（含稅），假定符合收入確認條件，貨款尚未收到，該企業適用的增值稅征收率為3%。根據上述經濟業務，企業應作如下賬務處理：

購進貨物時：

借：原材料

170 000 貸：應付票據

170 000 銷售貨物時：

不含稅價格=90÷（1+3%）=87.3786（萬元）應交增值稅=873 786×3%=2.6214（萬元）

借：應收賬款

900 000 貸：主營業務收入

873 786

應交稅費——應交增值稅214 5.視同銷售的會計處理

例如，一般納稅企業購建辦公樓等不動產領用本企業產品，應確認銷項稅額，將其計入工程成本

借：在建工程

貸：庫存商品

應交稅費——應交增值稅（銷項稅額）

【提示】購建機器設備等生產經營用固定資產（動產）領用本企業生產的產品，不確認銷項稅額

借：在建工程

貸：庫存商品

6.不予抵扣項目的會計處理

（1）購入貨物時即能認定其進項稅額不能抵扣的,直接計入取得貨物的成本（2）購入貨物時不能直接認定其進項稅額能否抵扣的，其增值稅專用發票上注明的增值稅額，記入“應交稅費——應交增值稅（進項稅額）”科目，如果這部分購入貨物以后用于按規定不得抵扣進項稅額項目的，應將原已計入進項稅額并已支付的增值稅轉入有關的承擔者予以承擔。

借：在建工程等

貸：應交稅費——應交增值稅（進項稅額轉出）【提示】

（1）購建機器設備等生產經營用固定資產（動產）領用原材料，進項稅額不需要轉入在建工程

借：在建工程

貸：原材料

（2）購建辦公樓等不動產領用原材料，應將進項稅額轉入在建工程 借：在建工程

貸：原材料

應交稅費——應交增值稅（進項稅額轉出）

【教材例9-3】某企業為增值稅一般納稅人，本期購入一批材料，增值稅專用發票上注明的增值稅額為20.4萬元，材料價款為120萬元。材料已入庫，貨款已經支付（假如該企業材料采用實際成本進行核算）。材料入庫后，該企業將該批材料全部用于辦公樓工程建設。根據該項經濟業務，企業可作如下賬務處理：（1）材料入庫時：

借：原材料

200 000

應交稅費——應交增值稅（進項稅額）

204 000 貸：銀行存款

404 000（2）工程領用材料時：

借：在建工程

404 000 貸：應交稅費——應交增值稅（進項稅額轉出）204 000

原材料

200 000

隨堂練習

【提示】點擊上面的“隨堂練習”即進入相關的試卷。

第一節 流動負債

五、應交稅費

7.轉出多交增值稅和未交增值稅的會計處理（1）當月發生的應交未交增值稅額：

借：應交稅費——應交增值稅（轉出未交增值稅）

貸：應交稅費——未交增值稅（2）未交增值稅在以后月份上交時： 借：應交稅費——未交增值稅

貸：銀行存款

【提示】當月交納當月增值稅

借：應交稅費——應交增值稅（已交稅金）

貸：銀行存款

8.營業稅改征增值稅試點的有關企業會計處理（1）試點納稅人差額征稅的會計處理。①一般納稅企業的會計處理

借：應交稅費——應交增值稅（營改增抵減的銷項稅額）

主營業務成本等(差額）

貸：銀行存款等（實際支付或應付的金額）對于期末一次性進行賬務處理的企業

借：應交稅費——應交增值稅（營改增抵減的銷項稅額）

貸：主營業務成本等

【例題】上海長江廣告公司在“營改增”試點中被認定為一般納稅企業，適用的增值稅稅率為6%。2012年2月10日，其與客戶簽訂了一份廣告代理合同，合同含稅總價為1 060萬元，長江廣告公司又與東方電視臺簽訂廣告發布合同，合同金額為742萬元。該廣告于3月10日發布，長江廣告公司收到東方電視臺開具的廣告發布營業稅發票，發票注明廣告費用總金額為742萬元。長江廣告公司支付了東方電視臺全額費用，但只收到客戶90%的合同款。

廣告發布時：

應確認主營業務收入=1 060/（1+6%）=1 000（萬元）增值稅銷項稅額=1 000×6%=60（萬元）

借：銀行存款

954（1 060×90%）

應收賬款

貸：主營業務收入

000

應交稅費——應交增值稅（銷項稅額）

收到符合條件可以差額納稅發票時：

營改增抵減的銷項稅額=742/（1+6%）×6%=42（萬元）借：應交稅費——應交增值稅（營改增抵減的銷項稅額）42

主營業務成本

700 貸：銀行存款

742 ②小規模納稅企業的會計處理 借：應交稅費——應交增值稅

主營業務成本等（差額）

貸：銀行存款等（實際支付或應付的金額）對于期末一次性進行賬務處理的企業 借：應交稅費——應交增值稅

貸：主營業務成本等

【例題】上海市甲國際貨運代理服務企業在“營改增”改革中被認定為小規模納稅企業，適用增值稅稅率為3%。2012年3月，其承接了一項國際貨物運輸代理業務，合同含稅金額為103萬元，其中需要支付給境外代理機構61.8萬元。企業當月完成了該項業務，款項已收到并支付給境外代理機構61.8萬元，同時收到境外代理機構簽收的單據。

確認收入時：

合同的不含稅價=103÷（1+3%）=100（萬元），應交增值稅=100×3%=3（萬元）。借：銀行存款

貸：主營業務收入

應交稅費——應交增值稅

計算差額納稅時：

扣減銷售額減少的應交增值稅=61.8/（1+3%）×3%=1.8（萬元）借：應交稅費——應交增值稅

1.8

主營業務成本

貸：銀行存款

61.8（2）增值稅期末留抵稅額的會計處理

開始試點當月月初，企業應按不得從應稅服務的銷項稅額中抵扣的增值稅留抵稅額 借：應交稅費——增值稅留抵稅額

貸：應交稅費——應交增值稅（進項稅額轉出）待以后期間允許抵扣時，按允許抵扣的金額 借：應交稅費——應交增值稅（進項稅額）

貸：應交稅費——增值稅留抵稅額 “應交稅費——增值稅留抵稅額”科目期末余額應根據其流動性在資產負債表中的“其他流動資產”項目或“其他非流動資產”項目列示。（3）取得過渡性財政扶持資金的會計處理 預計能夠收到時：

借：其他應收款（按應收的金額）

貸：營業外收入 實際收到款項時： 借：銀行存款

貸：其他應收款

9.增值稅稅控系統專用設備和技術維護費用抵減增值稅稅額的會計處理（1）增值稅一般納稅企業的會計處理 借：固定資產

貸：銀行存款等

借：應交稅費——應交增值稅（減免稅款）（按規定抵減的增值稅應納稅額）

貸：遞延收益

借：管理費用等（按期計提折舊）

貸：累計折舊 同時

借：遞延收益：

貸：管理費用等 企業發生技術維護費 借：管理費用等

貸：銀行存款等

借：應交稅費——應交增值稅（減免稅款）（按規定抵減的增值稅應納稅額）

貸：管理費用

（2）小規模納稅企業的會計處理 借：固定資產

貸：銀行存款等

借：應交稅費——應交增值稅（按規定抵減的增值稅應納稅額）

貸：遞延收益

借：管理費用等（按期計提折舊）

貸：累計折舊 同時

借：遞延收益

貸：管理費用等 企業發生技術維護費 借：管理費用等

貸：銀行存款等

借：應交稅費——應交增值稅（按規定抵減的增值稅應納稅額）

貸：管理費用

“應交稅費——應交增值稅”科目期末如為借方余額，應根據其流動性在資產負債表中的“其他流動資產”項目或“其他非流動資產”項目列示；如為貸方余額，應在資產負債表中的“應交稅費”項目列示。

（二）消費稅

消費稅實行價內征收，企業交納的消費稅記入“營業稅金及附加”科目，按規定應交的消費稅，在“應交稅費”科目下設置“應交消費稅”明細科目核算。

1.企業對外銷售產品應交納的消費稅，記入“營業稅金及附加”科目； 2.在建工程領用自產產品，應交納的消費稅計入在建工程成本 3.企業委托加工應稅消費品，委托方將收回的應稅消費品，以不高于受托方的計稅價格出售的，為直接出售不再繳納消費稅；委托方以高于受托方的計稅價格出售的，不屬于直接出售，需按照規定申報繳納消費稅，在計稅時準予扣除受托方已代收代繳的消費稅；委托加

工收回后用于連續生產應稅消費品按規定準予抵扣的，記入“應交稅費——應交消費稅”科目的借方。【提示】

（1）委托外單位加工完成的存貨,計入存貨成本的包括：①實際耗用的原材料或者半成品成本；②加工費；③運雜費；④支付的收回后，以不高于受托方的計稅價格出售的應稅消費品的消費稅。

（2）支付的用于連續生產應稅消費品的消費稅，不計入存貨成本，應記入“應交稅費——應交消費稅”科目的借方，用以抵減最終完工產品銷售時繳納的消費稅。【教材例9-4】某企業委托外單位加工材料（非金銀首飾），原材料價款20萬元，加工費用5萬元，由受托方代收代繳的消費稅為0.5萬元（不考慮增值稅），材料已經加工完畢驗收入庫，加工費用尚未支付。假定該企業材料采用實際成本核算。

根據該項經濟業務，委托方應作如下賬務處理：

（1）如果委托方收回加工后的材料用于繼續生產應稅消費品，委托方的會計處理如下： 借：委托加工物資

200 000 貸：原材料

200 000 借：委托加工物資

000

應交稅費——應交消費稅

000 貸：應付賬款

000 借：原材料

250 000 貸：委托加工物資

250 000（2）如果委托方收回加工后的材料直接用于銷售（不高于受托方的計稅價格），委托方的賬務處理如下：

借：委托加工物資

200 000 貸：原材料

200 000 借：委托加工物資

000 貸：應付賬款

000 借：原材料

255 000 貸：委托加工物資

255 000 4.進出口產品的會計處理（略）

（三）營業稅

營業稅是對提供勞務、轉讓無形資產或者銷售不動產的單位和個人征收的一種稅。企業按規定應交的營業稅，在“應交稅費”科目下設置“應交營業稅”明細科目核算。

1.主營業務及其他業務應交納營業稅記入“營業稅金及附加”科目； 2.與銷售不動產相關的營業稅記入“固定資產清理”科目；

3.出售無形資產（土地使用權等）相關的營業稅通過“營業外收入”或“營業外支出”科目核算。

（四）其他應交稅費 1.資源稅

（1）銷售產品交納的資源稅記入“營業稅金及附加”科目；（2）自產自用產品交納的資源稅記入“生產成本”、“制造費用”等科目；（3）收購未稅礦產品代扣代繳的資源稅，計入收購礦產品的成本；

（4）外購液體鹽加工固體鹽相關的資源稅，按規定允許抵扣的資源稅記入“應交稅費——應交資源稅”科目的借方。

2.土地增值稅

（1）企業轉讓土地使用權應交的土地增值稅，土地使用權與地上建筑物及其附著物一并在“固定資產”等科目核算的，借記“固定資產清理”等科目，貸記“應交稅費——應交土地增值稅”科目；

（2）企業轉讓的土地使用權在“無形資產”科目核算的，按實際收到的金額，借記“銀行存款”科目。按攤銷的無形資產金額，借記“累計攤銷”科目，按已計提的無形資產減值準備，借記“無形資產減值準備”科目，按無形資產賬面余額，貸記“無形資產”科目，按應交的土地增值稅，貸記“應交稅費——應交土地增值稅”科目，按其差額，借記“營業外支出”科目或貸記“營業外收入”科目。

3.企業按規定計算應交的房產稅、土地使用稅、車船稅、礦產資源補償費，借記“管理費用”科目，貸記“應交稅費”科目。

【關注】中國證監會會計部，上市公司執行企業會計準則監管問題解答：上市公司按照稅法規定需補繳以前稅款或由上市公司主要股東或實際控制人無償代為承擔或繳納稅款及相應罰金、滯納金的，應該如何進行會計處理？

解答：上市公司應當按照企業會計準則的規定，進行所得稅及其他稅費的核算。對于上市公司按照稅法規定需補繳以前稅款的，如果屬于前期差錯，應按照《企業會計準則第28號——會計政策、會計估計變更和差錯更正》的規定處理，調整以前會計報表相關項目；否則，應計入補繳稅款當期的損益。因補繳稅款應支付的罰金和滯納金，應計入當期損益。對于主要股東或實際控制人無償代上市公司繳納或承擔的稅款，上市公司取得股東代繳或承擔的稅款、罰金、滯納金等應計入所有者權益。

六、應付利息

應付利息，是指企業按照合同約定應支付的利息，包括吸收存款、分期付息到期還本的長期借款、企業債券等應支付的利息。

七、應付股利 應付股利，是指企業經股東大會或類似機構審議批準分配的現金股利或利潤。企業股東大會或類似機構審議批準的利潤分配方案、宣告分派的現金股利或利潤，在實際支付前，形成企業的負債。

企業董事會或類似機構通過的利潤分配方案中擬分配的現金股利或利潤，不應確認為負債，但應在附注中披露。

八、其他應付款

其他應付款，是指應付、暫收其他單位或個人的款項，如應付經營租入固定資產租金、應付租入包裝物租金、存入保證金等。企業采用售后回購方式融入的資金，應按實際收到的款項，借記“銀行存款”科目，貸記“其他應付款”科目。回購價格與原銷售價格之間的差額，應在售后回購期間內按期計提利息費用，借記“財務費用”科目，貸記“其他應付款”科目。按照合同約定購回該項商品時，應按實際支付的金額，借記“其他應付款”科目，貸記“銀行存款”科目。

第二節 非流動負債

◇長期借款 ◇應付債券 ◇長期應付款

一、長期借款

長期借款，是指企業從銀行或其他金融機構借入的期限在1年以上（不含1年）的各項借款。

（一）企業借入長期借款 借：銀行存款

長期借款——利息調整

貸：長期借款——本金

（二）資產負債表日

借：在建工程、制造費用、財務費用、研發支出等

貸：應付利息

長期借款——利息調整

【提示】到期一次還本付息的長期借款，其利息通過“長期借款——應計利息”核算。

（三）歸還長期借款本金 借：長期借款——本金

貸：銀行存款

隨堂練習

【提示】點擊上面的“隨堂練習”即進入相關的試卷。

第二節 非流動負債

二、應付債券

（一）一般公司債券 1.發行債券 借：銀行存款

貸：應付債券——面值（債券面值）

——利息調整（差額）“應付債券——利息調整”科目的發生額也可能在借方。發行債券的發行費用應計入發行債券的初始成本，反映在“應付債券——利息調整”明細科目中。

2.期末計提利息

每期計入“在建工程”、“制造費用”、“財務費用”等科目的利息費用=期初攤余成本×實際利率；每期確認的“應付利息”或“應付債券——應計利息”=債券面值×票面利率。

借：“在建工程”、“制造費用”、“財務費用”等科目

應付債券——利息調整

貸：應付利息（分期付息債券利息）

應付債券——應計利息（到期一次還本付息債券利息）【提示】“應付債券——利息調整”科目的發生額也可能在貸方。3.到期歸還本金和利息 借：應付債券——面值

——應計利息（到期一次還本付息債券利息）

應付利息（分期付息債券的最后一次利息）

貸：銀行存款

【教材例9-6】20×1年12月31日，甲公司經批準發行5年期一次還本、分期付息的公司債券10 000 000元，債券利息在每年12月31日支付，票面利率為年利率6%。假定債券發行時的市場利率為5%。

甲公司該批債券實際發行價格為： 000 000×0.7835+10 000 000×6%×4.3295=10 432 700（元）

甲公司根據上述資料，采用實際利率法和攤余成本計算確定的利息費用，如下表9-1所示。

根據表9-1的資料，甲公司的賬務處理如下：（1）20×1年12月31日發行債券時：

借：銀行存款

432 700 貸：應付債券——面值

000 000

——利息調整

432 700（2）20×2年12月31日計算利息費用時：

借：財務費用等

521 635

應付債券——利息調整

365 貸：應付利息

600 000 20×3年、20×4年、20×5年確認利息費用的會計處理同20×2年。（3）20×6年12月31日歸還債券本金及最后一期利息費用時： 借：財務費用等

505 062.94

應付債券——面值

000 000

——利息調整

937.06 貸：銀行存款

600 000 【例題?單選題】某股份有限公司于2015年1月1日發行3年期，每年1月1日付息、到期一次還本的公司債券，債券面值為200萬元，票面年利率為5%，實際年利率為6%，發行價格為196.65萬元，另支付發行費用2萬元。按實際利率法確認利息費用。該債券2016確認的利息費用為（）萬元。

A.11.78 B.12 C.10 D.11.68 【答案】A 【解析】該債券2015確認的利息費用=（196.65-2）×6%=11.68（萬元），2016年

度確認的利息費用=（194.65+11.68-200×5%）×6%=11.78（萬元）。

（二）可轉換公司債券

1．發行可轉換公司債券時： 借：銀行存款

貸：應付債券——可轉換公司債券（面值）

——可轉換公司債券（利息調整）（也可能在借方）

其他權益工具（權益成份的公允價值）

【例題?單選題】甲公司2016年1月1日發行3年期可轉換公司債券,實際發行價款100 000萬元，其中負債成分的公允價值為90 000萬元。假定發行債券時另支付發行費用300萬元。甲公司發行債券時應確認的“應付債券”的金額為（）萬元。

A.9 970 B.10 000 C.89 970 D.89 730 【答案】D 【解析】發行費用應在負債成分和權益成分之間按公允價值比例分攤；負債成分應承擔的發行費用=300×90 000÷100 000=270（萬元），應確認的“應付債券”的金額=90 000-270=89 730（萬元）。

【例題?單選題】甲公司經批準于2015年1月1日以50 000萬元的價格（不考慮相關稅費）發行面值總額為50 000萬元的可轉換公司債券。該可轉換公司債券期限為5年，每年1月1日付息、票面年利率為4%，實際年利率為6%。已知（P/A，6%，5）=4.2124，（P/F，6%，5）=0.7473。2015年1月1日發行可轉換公司債券時應確認的權益成分的公允價值為（）萬元。

A.45 789.8

B.4 210.2 C.50 000 D.0 【答案】B 【解析】可轉換公司債券負債成分的公允價值=50 000×0.7473+50 000×4%×4.2124=45 789.8（萬元），權益成分公允價值=50 000-45 789.8=4 210.2（萬元）。

2.轉換股份前

可轉換公司債券的負債成份，在轉換為股份前，其會計處理與一般公司債券相同，即按照實際利率和攤余成本確認利息費用，按面值和票面利率確認應付債券，差額作為利息調整進行攤銷。

3.轉換股份時

借：應付債券——可轉換公司債券（面值、利息調整）（賬面余額）

其他權益工具（轉換部分權益成分的公允價值）

貸：股本（股票面值×轉換的股數）

資本公積——股本溢價（差額）

【教材例9-7】甲公司經批準于20×1年1月1日按面值發行5年期一次還本按年付息的可轉換公司債券200 000 000元，款項已收存銀行，債券票面年利率為6%。債券發行1年后可轉換為普通股股票，初始轉股價為每股10元，股票面值為每股1元。債券持有人若在當期付息前轉換股票的，應按債券面值和應付利息之和除以轉股價，計算轉換的股份數。假定20×2年1月1日債券持有人將持有的可轉換公司債券全部轉換為普通股股票，甲公司發行可轉換公司債券時二級市場上與之類似的沒有附帶轉換權的債券市場利率為9%。甲公司的賬務處理如下：

（1）20×1年1月1日發行可轉換公司債券時：

借：銀行存款

200 000 000

應付債券——可轉換公司債券（利息調整）23 343 600 貸：應付債券——可轉換公司債券（面值）200 000 000

其他權益工具

343 600 可轉換公司債券負債成份的公允價值為：

200 000 000×0.6499+200 000 000×6%×3.8897=176 656 400（元）

可轉換公司債券權益成份的公允價值為：200 000 000-176 656 400=23 343 600（元）（2）20×1年12月31日確認利息費用時：

借：財務費用等899 076 貸：應付利息——可轉換公司債券利息000 000

應付債券——可轉換公司債券（利息調整）3 899 076（3）20×2年1月1日債券持有人行使轉換權時（假定利息尚未支付）： 轉換的股份數為：（200 000 000+12 000 000）/10=21 200 000（股）借：應付債券——可轉換公司債券（面值）200 000 000

應付利息——可轉換公司債券利息000 000

其他權益工具

343 600 貸：股本

200 000

應付債券——可轉換公司債券（利息調整）19 444 524

資本公積——股本溢價

194 699 076 企業發行附有贖回選擇權的可轉換公司債券，其在贖回日可能支付的利息補償金，即債券約定贖回期屆滿日應當支付利息減去應付債券票面利息的差額，應當在債券發行日至債券

約定贖回屆滿日期間計提應付利息，計提的應付利息，分別計入相關資產成本或財務費用。【例題?單選題】甲公司20×2年1月1日發行1 000萬份可轉換公司債券，每份面值為100元、每份發行價格為100.5元，可轉換公司債券發行2年后，每份可轉換公司債券可以轉換4股甲公司普通股（每股面值1元）。甲公司發行該可轉換公司債券確認的負債初始計量金額為100 150萬元。20×3年12月31日，與該可轉換公司債券相關負債的賬面價值為100 050萬元。20×4年1月2日，該可轉換公司債券全部轉換為甲公司股份。

甲公司因可轉換公司債券的轉換應確認的資本公積（股本溢價）是（）。（2013年）A.350萬元 B.400萬元 C.96 050萬元 D.96 400萬元 【答案】D 【解析】甲公司因可轉換公司債券的轉換應確認的資本公積（股本溢價）的金額=100 050+(1 000×100.5-100 150)-1 000×4=96 400（萬元）。

三、長期應付款 長期應付款，是指企業除長期借款和應付債券以外的其他各種長期應付款項，包括應付融資租入固定資產的租賃費、以分期付款方式購入固定資產發生的應付款項、采用補償貿易方式引進國外設備發生的應付款項等。

企業采用融資租賃方式租入的固定資產，應按最低租賃付款額，確認長期應付款。企業延期付款購買資產，如果延期支付的購買價款超過正常信用條件，實質上具有融資性質的，所購資產的成本應當以延期支付購買價款的現值為基礎確定。實際支付的價款與購買價款的現值之間的差額，應當在信用期間內采用實際利率法進行攤銷，計入相關資產成本或當期損益。

【例題?多選題】“長期應付款”科目核算的內容主要有（）。A.應付經營租入固定資產的租賃費

B.以分期付款方式購入固定資產發生的應付款項 C.因辭退職工給予職工的補償款 D.應付融資租入固定資產的租賃費 【答案】BD 【解析】長期應付款，是指企業除長期借款和應付債券以外的其他各種長期應付款項，包括應付融資租入固定資產的租賃費、以分期付款方式購入固定資產發生的應付款項等。選項A通過“其他應付款”科目核算，選項C通過“應付職工薪酬”科目核算。

本章小結

1.掌握交易性金融負債、應交稅費、應付股利的處理； 2.掌握應付債券的處理；

3.熟悉分期付款方式購入固定資產、無形資產的會計處理。

隨堂練習

【提示】點擊上面的“隨堂練習”即進入相關的試卷。

—本章完—

第五篇：CPA考試會計教案

第一章 總 論1.1會計要素

1.1會計要素

（一）會計要素的概念及分類

會計對象是指會計核算和監督的內容而會計要素則是會計對象的基本分類 , 是會計核算對象的具體化。會計要素包括資產、負債、所有者權益、收入、費用和利潤，這六大會計要素可以劃分為反映財務狀況的會計要素和反映經營成果的會計要素兩大類。反映財務狀況的會計要素包括資產、負債和所有者權益；反映經營成果的會計要素包括收入、費用和利潤。

（二）六要素的概念及特征

1.資產是指過去的交易、事項形成并由企業擁有或者控制的資源 , 該資源預期會給企業帶來經濟利益。

2.負債是指過去的交易、事項形成的現時義務 , 履行該義務預期會導致經濟利益流出企業。

3.所有者權益是指所有者在企業資產中享有的經濟利益 , 其金額為資產減去負債后的余額。

4.收入是指企業在銷售商品、提供勞務及讓渡資產使用權等日常活動中所形成的經濟利益的總流人。收入不包括為第三方或者客戶代收的款項。

5.費用是指企業在銷售商品、提供勞務等日常活動中所發生的經濟利益的流出。費用是經營成果的扣除因素。

6.利潤是指企業在一定會計期間的經營成果。利潤是反映經營成果的最終要素。

（三）會計平衡公式

1.資產=負債+所有者權益

2.收入一費用=利潤

第一章 總 論1.3會計確認和計量

1.3會計確認和計量

（一）會計確認

1．概念

會計確認是指將某一項目，作為資產、負債、收入、費用等正式地記錄并列入會計主體資產負債表或利潤表的過程。

2．確認條件

（1）該項目包含的經濟利益很可能流入或流出企業。這里的很可能是指發生的可能性超過50%的概率。

（2）與該項目有關的經濟利益能夠可靠地計量。

（二）會計計量

1．概念

會計計量是指根據一定的計量標準和計量方法，記錄并在資產負債表和利潤表中確認和列示會計要素而確定其金額的過程。

2．會計計量基礎

（1）歷史成本

（2）現行市價

如果短期投資的市價低于成本，按現行制度規定，就應當以現行市價作為計量基礎；盤盈的存貨以同類或類似存貨的市場價格確定其成本，這也是以現行市價為計量基礎。

（3）重置成本

①復原重置成本

②更新重置成本

（4）可變現凈值

如果存貨的可變現凈值低于成本，存貨就會以可變現凈值作為計量基礎。

（5）未來現金流量現值

對于接受捐贈的固定資產，如果捐贈方沒有提供有關憑據，同時同類或類似固定資產也不存在活躍市場，企業應按接受捐贈的固定資產的預計未來現金流量現值作為入賬價值；對于盤盈的固定資產在同類或類似固定資產不存在活躍市場時，也會以預計未來現金流量現值作為計量基礎。

第一章 總 論1.4財務會計報告

1.4財務會計報告

（一）財務會計報告概念（見書20頁～21頁）。

（二）財務會計報告分類

1．按編報期間分類

可分為財務會計報告、半財務會計報告、季度財務會計報告和月度財務會計報告。

2．按編報主體分類

個別財務會計報告和集團財務會計報告。

【練習題】

一、單項選擇題

1．企業發生的下列支出中，屬于收益性支出的是()。

A．購進無形資產支出

B．購建固定資產支出

C．專設銷售機構人員工資支出

D．為購建固定資產而借入的長期借款的借款費用

2．強調不同企業會計信息橫向可比的會計核算原則是()原則。

A、相關性

B、一貫性

C、可比性

D、歷史成本

3、會計核算一般原則中，要求合理核算可能發生的費用和損失的原則是()。

A、謹慎性原則

B、重要性原則

C、權責發生制原則

D、配比原則

4、從核算效益看，對所有會計事項不分輕重主次和繁簡詳略，采用完全相同的處理方法，不符合()。

A、明晰性原則

B、謹慎性原則

C、相關性原則

D、重要性原則

5。下列項目中，能夠引起負債和所有者權益同時變動的是（）。

A、盈余公積金轉增資本

B、上市公司宣告分派現金股利

C、上市公司分派股票股利

D、用稅前利潤彌補虧損

6、根據可比性原則，國家統一會計制度對選擇會計政策方面的要求是（）。

A、盡量增加企業選擇會計政策的余地

B、盡量減少企業選擇會計政策的余地

C、不允許企業自行選擇會計政策

D、不做規定

7、在物價上漲的情況下，對存貨按后進先出法進行計價是（）原則的要求。

A、一貫性原則

B、歷史成本原則 C、客觀性原則

D、謹慎性原則

二、多項選擇題

1、體現會計要素確認、計量方面要求的一般原則有()。

A、明晰性原則

B、權責發生制原則

C、歷史成本原則

D、配比原則

E、劃分收益性支出與資本性支出原則

F、謹慎性原則

2、根據我國《企業會計準則》，我國企業的會計期間劃分為（A、

B、半年

C、季

D、月份

E、旬

3、下列會計處理中體現謹慎性原則的是()。

A、對應收帳款計提壞帳準備

B、加速折舊法的運用

C、后進先出法

D、對或有事項的確認和披露

4、收入包括()等日常活動所形成的經濟利益的總流入。)。A、銷售商品

B、提供勞務

C、變賣固定資產

D、出售無形資產

E、他人使用本企業的資產

5、下列會計核算的一般原則中，()屬于會計修訂性慣例的要求。

A．謹慎性原則

B．一貫性原則

C．實質重于形式原則

D．歷史成本原則

E、重要性原則

6、我國會計實務中，下列項目中能引起資產總額增加的有（）。

A、在建工程完工結轉固定資產

B、計提未到期的長期債券投資的利息

C、長期股權投資權益法下實際收到的股利

D、轉讓短期債券投資取得的凈收益

7。下列項目中，違背會計核算一貫性原則要求的有（）

A．鑒于股份有限公司會計制度的發布實施，對原材料計提跌價準備

B．鑒于利潤計劃完成情況不佳，將固定資產折舊方法由原來的雙倍余額遞減法改為直線法

C．鑒于某項專有技術已經陳舊，將其賬面價值一次性核銷

D．鑒于某固定資產經改良性能提高，決定延長其折舊年限

E．鑒于某被投資企業將發生重大虧損，將該投資由權益法核算改為成本法核算

三、8．某股份有限公司的下列做法中，不違背會計核算一貫性原則的有（）。A。因專利申請成功，將已計入前期損益的研究與開發費用轉為無形資產成本B．因預計發生虧損，將以前計提的在建工程減值準備全部予以轉回C．因客戶的財務狀況好轉，將壞賬準備的計提比例由應收賬款余額的30％降為15％D．因首次執行《企業會計制度》按規定對固定資產預計使用年限變更采用追溯調整法進行會計處理E．因減持股份而對被投資單位不再具有重大影響，將長期股權投資由權益法改為成本法核算

三、判斷題

1、可比性原則強調的是縱向比較，一貫性原則強調的是橫向比較。總的來說，二者都是為了企業的資料口徑一致。()

2、一貫性原則要求企業采用的會計程序和會計處理方法前后各期必須一致，不得變更會計程序和會計處理方法。()

3、某一財產物資要成為企業的資產，其所有權不一定屬于企業所有, 比如受托加工物資。()

4、某一會計事項否具有重要性，在很大程度上取決于會計人員的職業判斷。對于同一會計事項，在某一企業具有重要性，在另一企業是不一定具有重要性。（）

5、可比性原則必須建立在客觀性原則的基礎上，保證客觀性原則的實現。（）

6、謹慎性原則要求企業不僅要核算可能發生的收入，也要核算可能發生的費用和損失。

（）

7、企業對于未來很可能發生的交易，應當合理地予以確認和計量。（）

8、我國在境外設立的企業在向國內報送會計報表時,可以用某種外幣作為計量單位,不必折合為人民幣。（）

9、僅僅與取得本期收益有關的支出應作為收益性支出。()

10、如果某項資產不能再為企業帶來經濟利益，即使是由企業擁有或者控制的，也不能作為企業的資產在資產負債表中列示。（）