第一篇：2013CPA會(huì)計(jì)第24章(書稿練習(xí))

第八編質(zhì)量控制

第二十四章 會(huì)計(jì)師事務(wù)所業(yè)務(wù)質(zhì)量控制

練習(xí)題

一、單項(xiàng)選擇題

（一）ABC會(huì)計(jì)師事務(wù)所防范執(zhí)業(yè)風(fēng)險(xiǎn)，制定質(zhì)量控制規(guī)程。針對(duì)ABC會(huì)計(jì)師事務(wù)所制定規(guī)程時(shí)遇到的以下問題，請(qǐng)按照《中國注冊(cè)會(huì)計(jì)師業(yè)務(wù)質(zhì)量控制準(zhǔn)則》的相關(guān)要求，提供正確的意見。

1．會(huì)計(jì)師事務(wù)所及其人員應(yīng)遵守業(yè)務(wù)準(zhǔn)則、職業(yè)道德規(guī)范和法律法規(guī)的規(guī)定，會(huì)計(jì)師事務(wù)所和項(xiàng)目合伙人根據(jù)具體情況出具適當(dāng)?shù)膱?bào)告。會(huì)計(jì)師事務(wù)所中項(xiàng)目合伙人包括（）。

A．負(fù)責(zé)執(zhí)行財(cái)務(wù)報(bào)表審計(jì)業(yè)務(wù)的工作人員

B．在審閱業(yè)務(wù)報(bào)告上簽字的主任會(huì)計(jì)師

C．負(fù)責(zé)執(zhí)行財(cái)務(wù)報(bào)表審計(jì)業(yè)務(wù)的項(xiàng)目經(jīng)理

D．負(fù)責(zé)執(zhí)行審閱業(yè)務(wù)，并在業(yè)務(wù)報(bào)告上簽字的主任會(huì)計(jì)師

2.ABC會(huì)計(jì)師事務(wù)所為防止同一主任會(huì)計(jì)師或者經(jīng)授權(quán)簽字的注冊(cè)會(huì)計(jì)師，由于長期執(zhí)行某一被審計(jì)單位的鑒證業(yè)務(wù)可能對(duì)獨(dú)立性產(chǎn)生不利影響，應(yīng)當(dāng)制定（）政策和程序，將由于關(guān)系密切造成的產(chǎn)生不利影響降至可接受的水平。

A．對(duì)所有公司財(cái)務(wù)報(bào)表審計(jì)，按照國家有關(guān)規(guī)定定期輪換項(xiàng)目合伙人

B．對(duì)所有公司財(cái)務(wù)報(bào)表審計(jì)，按照國家有關(guān)規(guī)定定期輪換注冊(cè)會(huì)計(jì)師

C．對(duì)所有的上市公司財(cái)務(wù)報(bào)表審計(jì)，按照國家有關(guān)規(guī)定定期輪換項(xiàng)目合伙人

D．對(duì)所有的上市公司財(cái)務(wù)報(bào)表審計(jì)，按照國家有關(guān)規(guī)定定期輪換鑒證小組成員

3．ABC會(huì)計(jì)師事務(wù)所完成對(duì)H股份有限公司2010年度財(cái)務(wù)報(bào)表的審計(jì)業(yè)務(wù)，出具審計(jì)報(bào)告后，應(yīng)當(dāng)對(duì)其年度財(cái)務(wù)報(bào)表的審計(jì)業(yè)務(wù)工作底稿的進(jìn)行歸檔，對(duì)業(yè)務(wù)底稿的歸檔期限為（）。

A.業(yè)務(wù)報(bào)告日后六十天內(nèi)

B.業(yè)務(wù)報(bào)告日后三十天內(nèi)

C.結(jié)束審計(jì)業(yè)務(wù)后六十天內(nèi)

D.結(jié)束審計(jì)業(yè)務(wù)后三十天內(nèi)

二、多項(xiàng)選擇題

(一)S會(huì)計(jì)師事務(wù)所為了保證審計(jì)質(zhì)量，防范執(zhí)業(yè)風(fēng)險(xiǎn)，制定審計(jì)質(zhì)量控制規(guī)程。請(qǐng)按照《中國注冊(cè)會(huì)計(jì)師業(yè)務(wù)質(zhì)量控制準(zhǔn)則》的相關(guān)要求，提供正確的意見。

1．會(huì)計(jì)師事務(wù)所應(yīng)當(dāng)周期性地選取已完成的業(yè)務(wù)進(jìn)行檢查，評(píng)價(jià)實(shí)施監(jiān)控程序發(fā)現(xiàn)的缺陷的影響，采取的適當(dāng)補(bǔ)救措施。選取單項(xiàng)業(yè)務(wù)進(jìn)行檢查時(shí)，（）不應(yīng)承擔(dān)該項(xiàng)業(yè)務(wù)的檢查工作。

A．未參與業(yè)務(wù)的項(xiàng)目合伙人

B．項(xiàng)目質(zhì)量控制復(fù)核的人員

C．其他會(huì)計(jì)師事務(wù)所執(zhí)行業(yè)務(wù)檢查的人員

D．參與業(yè)務(wù)執(zhí)行的人員

2．S會(huì)計(jì)師事務(wù)所應(yīng)當(dāng)制定有關(guān)客戶關(guān)系和具體業(yè)務(wù)的接受與保持的政策和程序，以合理保證沒有信息表明客戶缺乏誠信。對(duì)于影響客戶誠信的因素，事務(wù)所應(yīng)當(dāng)考慮（）。

A．客戶主要股東、關(guān)鍵管理人員、關(guān)聯(lián)方及治理層的身份和商業(yè)信譽(yù)

B． 客戶的經(jīng)營性質(zhì)

C．變更會(huì)計(jì)師事務(wù)所的原因

D．工作范圍受到不適當(dāng)限制的跡象

三.簡答題

1．ABC會(huì)計(jì)師事務(wù)所于2012所取得證券期貨相關(guān)業(yè)務(wù)審計(jì)資格。為了盡快開展上市公司審計(jì)業(yè)務(wù)，ABC會(huì)計(jì)師事務(wù)所從XYZ會(huì)計(jì)師事務(wù)所招聘A注冊(cè)會(huì)計(jì)師擔(dān)任上市公司審計(jì)部經(jīng)理。A注冊(cè)會(huì)計(jì)師將XYZ會(huì)計(jì)師事務(wù)所的上市公司審計(jì)客戶——甲公司帶入ABC會(huì)計(jì)師事務(wù)所。在對(duì)甲公司2013年度財(cái)務(wù)報(bào)表審計(jì)時(shí)，ABC會(huì)計(jì)師事務(wù)所委派A注冊(cè)會(huì)計(jì)師繼續(xù)擔(dān)任項(xiàng)目合伙人，并與上市公司審計(jì)部副經(jīng)理B注冊(cè)會(huì)計(jì)師共同擔(dān)任簽字注冊(cè)會(huì)計(jì)師。在計(jì)劃審計(jì)工作時(shí)，受到審計(jì)資源的限制，A注冊(cè)會(huì)計(jì)師認(rèn)為，自己過去5年一直擔(dān)任甲公司的審計(jì)項(xiàng)目合伙人和簽字注冊(cè)會(huì)計(jì)師，非常熟悉甲公司情況，因此要求項(xiàng)目組不再了解甲公司及其環(huán)境，直接實(shí)施進(jìn)一步審計(jì)程序。為了保證審計(jì)質(zhì)量，A注冊(cè)會(huì)計(jì)師作為項(xiàng)目合伙人和項(xiàng)目質(zhì)量控制復(fù)核人，對(duì)整個(gè)審計(jì)業(yè)務(wù)的重大事項(xiàng)進(jìn)行復(fù)核。

要求：

指出ABC會(huì)計(jì)師事務(wù)所在業(yè)務(wù)承接、業(yè)務(wù)執(zhí)行和業(yè)務(wù)質(zhì)量控制方面存在的問題，并簡要說明理由。

練習(xí)題答案及解析

一．單項(xiàng)選擇題

1．【答案】D

【解析】本題的考點(diǎn)是業(yè)務(wù)質(zhì)量控制準(zhǔn)則。將審計(jì)準(zhǔn)則、審閱準(zhǔn)則、其他鑒證業(yè)務(wù)準(zhǔn)則及相關(guān)服務(wù)準(zhǔn)則統(tǒng)稱為業(yè)務(wù)準(zhǔn)則。項(xiàng)目合伙人是指會(huì)計(jì)師事務(wù)所中負(fù)責(zé)某項(xiàng)業(yè)務(wù)及其執(zhí)行，并在業(yè)務(wù)報(bào)告上簽字的主任會(huì)計(jì)師或經(jīng)授權(quán)簽字的注冊(cè)會(huì)計(jì)師。

2.【答案】C

【解析】本題的考點(diǎn)是業(yè)務(wù)質(zhì)量控制準(zhǔn)則。將會(huì)計(jì)師事務(wù)所應(yīng)當(dāng)制定下列政策和程序，以防范同一高級(jí)人員由于長期執(zhí)行某一客戶的鑒證業(yè)務(wù)可能對(duì)獨(dú)立性產(chǎn)生不利影響：

（一）建立適當(dāng)?shù)臉?biāo)準(zhǔn)，以便確定是否需要采取防護(hù)措施，將由于關(guān)系密切造成的威脅降至可接受的水平；

（二）對(duì)所有的上市公司財(cái)務(wù)報(bào)表審計(jì)，按照國家有關(guān)規(guī)定定期輪換項(xiàng)目合伙人。

3.【答案】A

【解析】本題的考核點(diǎn)為會(huì)計(jì)師事務(wù)所對(duì)審計(jì)工作底稿的規(guī)檔期限。會(huì)計(jì)師事務(wù)所應(yīng)當(dāng)根據(jù)業(yè)務(wù)的具體情況，確定適當(dāng)?shù)臉I(yè)務(wù)工作底稿歸檔期限。對(duì)歷史財(cái)務(wù)信息審計(jì)和審閱業(yè)務(wù)、其他鑒證業(yè)務(wù)，業(yè)務(wù)工作底稿的歸檔期限為業(yè)務(wù)報(bào)告日后六十天內(nèi)。

二．多項(xiàng)選擇題

1．【答案】BD

【解析】本題的考點(diǎn)是業(yè)務(wù)質(zhì)量控制準(zhǔn)則。會(huì)計(jì)師事務(wù)所在選取單項(xiàng)業(yè)務(wù)進(jìn)行檢查時(shí)，可以不事先告知相關(guān)項(xiàng)目組。參與業(yè)務(wù)執(zhí)行或項(xiàng)目質(zhì)量控制復(fù)核的人員不應(yīng)承擔(dān)該項(xiàng)業(yè)務(wù)的檢查工作。

【考點(diǎn)】（4．3業(yè)務(wù)質(zhì)量控制準(zhǔn)則）

2．【答案】ABCD

【解析】本題的考點(diǎn)是業(yè)務(wù)質(zhì)量控制準(zhǔn)則。針對(duì)有關(guān)客戶的誠信，會(huì)計(jì)師事務(wù)所應(yīng)當(dāng)考慮下列主要事項(xiàng)：

（一）客戶主要所有者、關(guān)鍵管理人員、關(guān)聯(lián)方及治理層的身份和商業(yè)信譽(yù)；

（二）客戶的經(jīng)營性質(zhì)；

（三）有關(guān)客戶主要所有者、關(guān)鍵管理人員及治理層對(duì)內(nèi)部控制環(huán)境和會(huì)計(jì)準(zhǔn)則等態(tài)度的信息；

（四）客戶是否過分考慮將會(huì)計(jì)師事務(wù)所的收費(fèi)維持在盡可能低的水平；

（五）工作范圍受到不適當(dāng)限制的跡象；

（六）客戶可能涉嫌洗錢或其他刑事犯罪行為的跡象；

（七）變更會(huì)計(jì)師事務(wù)所的原因。

三.簡答題

1．【答案】

（1）沒有按照有關(guān)規(guī)定定期輪換簽字注冊(cè)會(huì)計(jì)師。按照職業(yè)道德規(guī)范和其他有關(guān)規(guī)定，A注冊(cè)會(huì)計(jì)師已經(jīng)連續(xù)5年擔(dān)任甲公司的簽字注冊(cè)會(huì)計(jì)師，應(yīng)當(dāng)予以輪換。

（2）簽字注冊(cè)會(huì)計(jì)師不符合要求。按照財(cái)政部有關(guān)文件，審計(jì)報(bào)告應(yīng)由會(huì)計(jì)師事務(wù)所主任會(huì)計(jì)師或其授權(quán)的副主任會(huì)計(jì)師和一名負(fù)責(zé)該項(xiàng)目的注冊(cè)會(huì)計(jì)師簽字。A和B注冊(cè)會(huì)計(jì)師都不是會(huì)計(jì)師事務(wù)所的主任會(huì)計(jì)師或其授權(quán)的副主任會(huì)計(jì)師。

（3）沒有實(shí)施風(fēng)險(xiǎn)評(píng)估程序。根據(jù)審計(jì)準(zhǔn)則的規(guī)定，所有審計(jì)業(yè)務(wù)都應(yīng)當(dāng)實(shí)施風(fēng)險(xiǎn)評(píng)估程序，了解被審計(jì)單位及其環(huán)境。

（4）審計(jì)資源不足。按照質(zhì)量控制準(zhǔn)則的規(guī)定，事務(wù)所在承接業(yè)務(wù)時(shí)應(yīng)當(dāng)考慮是否有足夠的審計(jì)資源，并為項(xiàng)目組委派具有必要素質(zhì)，專業(yè)勝任能力和時(shí)間的人員。

（5）項(xiàng)目質(zhì)量控制復(fù)核人員不符合規(guī)定。按照質(zhì)量控制準(zhǔn)則的要求，項(xiàng)目質(zhì)量控制復(fù)核應(yīng)由不參與該業(yè)務(wù)的人員進(jìn)行，保持客觀性。A注冊(cè)會(huì)計(jì)師既是項(xiàng)目合伙人和簽字注冊(cè)會(huì)計(jì)師，又履行了項(xiàng)目質(zhì)量控制復(fù)核責(zé)任，缺乏客觀性。

【解析】本題考點(diǎn)是考生對(duì)業(yè)務(wù)承接、業(yè)務(wù)執(zhí)行和業(yè)務(wù)質(zhì)量控制理解，這個(gè)知識(shí)點(diǎn)在07年是有考察的，但是其中有幾點(diǎn)是較為難判斷的，需要逐字逐句的來分析。

第二篇：CPA會(huì)計(jì)課件789

第九章 負(fù)債

本章考情分析

本章主要闡述負(fù)債的確認(rèn)、計(jì)量和記錄問題。近三年每年分?jǐn)?shù)2分左右，屬于不太重要的章節(jié)。

本章近三年主要考點(diǎn)：可轉(zhuǎn)換公司債券轉(zhuǎn)股時(shí)資本公積（股本溢價(jià)）的計(jì)算等。本章應(yīng)關(guān)注的主要問題：（1）“以公允價(jià)值計(jì)量且其變動(dòng)計(jì)入當(dāng)期損益的金融負(fù)債”和“其他負(fù)債”會(huì)計(jì)處理的區(qū)別；

（2）應(yīng)付債券賬面價(jià)值的計(jì)算；（3）可轉(zhuǎn)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(nèi)容

第一節(jié) 流動(dòng)負(fù)債 第二節(jié) 非流動(dòng)負(fù)債

第一節(jié) 流動(dòng)負(fù)債

◇短期借款

◇以公允價(jià)值計(jì)量且其變動(dòng)計(jì)入當(dāng)期損益的金融負(fù)債 ◇應(yīng)付票據(jù) ◇應(yīng)付及預(yù)收款項(xiàng)◇應(yīng)交稅費(fèi) ◇應(yīng)付利息 ◇應(yīng)付股利

◇其他應(yīng)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(dòng)的情況，短期借款的利息可以發(fā)生時(shí)直接計(jì)入財(cái)務(wù)費(fèi)用，如果按季支付，按月可以預(yù)提，預(yù)提時(shí)通過“應(yīng)付利息”科目核算。

二、以公允價(jià)值計(jì)量且其變動(dòng)計(jì)入當(dāng)期損益的金融負(fù)債

（一）以公允價(jià)值計(jì)量且其變動(dòng)計(jì)入當(dāng)期損益的金融負(fù)債概述 金融負(fù)債在初始確認(rèn)時(shí)分為：

（1）以公允價(jià)值計(jì)量且其變動(dòng)計(jì)入當(dāng)期損益的金融負(fù)債；（2）其他金融負(fù)債。

以公允價(jià)值計(jì)量且其變動(dòng)計(jì)入當(dāng)期損益的金融負(fù)債可進(jìn)一步分為交易性金融負(fù)債和直接指定為以公允價(jià)值計(jì)量且其變動(dòng)計(jì)入當(dāng)期損益的金融負(fù)債。

（二）以公允價(jià)值計(jì)量且其變動(dòng)計(jì)入當(dāng)期損益的金融負(fù)債的會(huì)計(jì)處理 1.初始計(jì)量

企業(yè)初始確認(rèn)交易性金融負(fù)債，應(yīng)當(dāng)按照公允價(jià)值計(jì)量。相關(guān)交易費(fèi)用應(yīng)當(dāng)直接計(jì)入當(dāng)期損益（投資收益）。借：銀行存款等

投資收益（交易費(fèi)用）

貸：交易性金融負(fù)債——成本 2.后續(xù)計(jì)量

（1）資產(chǎn)負(fù)債表日，按交易性金融負(fù)債的票面利率計(jì)算利息，借記“投資收益”科目，貸記“應(yīng)付利息”科目。

借：投資收益

貸：應(yīng)付利息

（2）資產(chǎn)負(fù)債表日，企業(yè)應(yīng)當(dāng)按照公允價(jià)值進(jìn)行后續(xù)計(jì)量，其公允價(jià)值變動(dòng)形成的利得或損失，除與套期保值有關(guān)外，應(yīng)當(dāng)計(jì)入當(dāng)期損益（公允價(jià)值變動(dòng)損益）。

借：交易性金融負(fù)債——公允價(jià)值變動(dòng)

貸：公允價(jià)值變動(dòng)損益 或：

借：公允價(jià)值變動(dòng)損益

貸：交易性金融負(fù)債——公允價(jià)值變動(dòng)（3）處置（償還）時(shí)：

借：交易性金融負(fù)債——成本

——公允價(jià)值變動(dòng)

貸：銀行存款

投資收益（或借方）借：公允價(jià)值變動(dòng)損益

貸：投資收益 或：

借：投資收益

貸：公允價(jià)值變動(dòng)損益

【例題】2015年10月1日，甲公司經(jīng)批準(zhǔn)在全國銀行間債券市場按面值公開發(fā)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(chǎn)經(jīng)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(jià)值計(jì)量且其變動(dòng)計(jì)入當(dāng)期損益的金融負(fù)債。假定發(fā)行短期融資券相關(guān)的交易費(fèi)用1000萬元。2015年12月31日，該短期融資券市場價(jià)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(jià)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(jià)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(guān)因素，且甲公司按季度提供財(cái)務(wù)報(bào)告。要求：編制甲公司從發(fā)行短期融資券至其到期的會(huì)計(jì)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(fā)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(fù)債——成本

000 000（2）2015年12月31日，確認(rèn)公允價(jià)值變動(dòng)和利息費(fèi)用 借：公允價(jià)值變動(dòng)損益

000

貸：交易性金融負(fù)債——公允價(jià)值變動(dòng)

000 借：投資收益

000 貸：應(yīng)付利息

000（3）2016年3月31日，確認(rèn)公允價(jià)值變動(dòng)和利息費(fèi)用

借：交易性金融負(fù)債——公允價(jià)值變動(dòng)000 貸：公允價(jià)值變動(dòng)損益

000 借：投資收益

000 貸：應(yīng)付利息

000（4）2016年6月30日，確認(rèn)公允價(jià)值變動(dòng)和利息費(fèi)用

借：交易性金融負(fù)債——公允價(jià)值變動(dòng)000 貸：公允價(jià)值變動(dòng)損益

000 借：投資收益

000 貸：應(yīng)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(yīng)付利息

000 借：交易性金融負(fù)債——成本

000 000

——公允價(jià)值變動(dòng)000

應(yīng)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(jià)值變動(dòng)損益

000 【例題?多選題】關(guān)于交易性金融負(fù)債，下列說法中正確的有（）。A.企業(yè)承擔(dān)交易性金融負(fù)債時(shí)，發(fā)生的交易費(fèi)用應(yīng)計(jì)入投資收益 B.企業(yè)承擔(dān)交易性金融負(fù)債時(shí)，發(fā)生的交易費(fèi)用應(yīng)計(jì)入財(cái)務(wù)費(fèi)用

C.企業(yè)承擔(dān)交易性金融負(fù)債時(shí)，發(fā)生的交易費(fèi)用應(yīng)計(jì)入負(fù)債初始確認(rèn)金額

D.資產(chǎn)負(fù)債表日，按交易性金融負(fù)債票面利率計(jì)算的利息，應(yīng)借記“投資收益”科目，貸記“應(yīng)付利息”科目 【答案】AD 【解析】企業(yè)承擔(dān)交易性金融負(fù)債時(shí)，應(yīng)按實(shí)際收到的金額，借記“銀行存款”等科目，按發(fā)生的交易費(fèi)用，借記“投資收益”科目，按交易性金融負(fù)債的公允價(jià)值，貸記“交易性金融負(fù)債——成本”科目。

三、應(yīng)付票據(jù)

應(yīng)付票據(jù)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(jù)。應(yīng)付票據(jù)按是否帶息分為不帶息應(yīng)付票據(jù)和帶息應(yīng)付票據(jù)兩種。

對(duì)于帶息應(yīng)付票據(jù)，通常應(yīng)在期末對(duì)尚未支付的應(yīng)付票據(jù)計(jì)提利息，計(jì)入財(cái)務(wù)費(fèi)用。

四、應(yīng)付及預(yù)收款項(xiàng)

（一）應(yīng)付賬款

應(yīng)付賬款一般按應(yīng)付金額入賬，而不按到期應(yīng)付金額的現(xiàn)值入賬。

對(duì)于現(xiàn)金折扣，按發(fā)票上記載的應(yīng)付金額的總值（即不扣除折扣）入賬。將來實(shí)際獲得的現(xiàn)金折扣，直接沖減當(dāng)期財(cái)務(wù)費(fèi)用。

企業(yè)接受的捐贈(zèng)和債務(wù)豁免，按照企業(yè)會(huì)計(jì)準(zhǔn)則規(guī)定符合確認(rèn)條件的，通常應(yīng)當(dāng)確認(rèn)為當(dāng)期收益。如果企業(yè)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(wù)豁免或捐贈(zèng)，經(jīng)濟(jì)實(shí)質(zhì)表明屬于控股股東或非控股股東對(duì)企業(yè)的資本性投入，應(yīng)當(dāng)將相關(guān)的利得計(jì)入所有者權(quán)益（資本公積）。

（二）預(yù)收賬款

預(yù)收賬款是指買賣雙方協(xié)議商定，由購貨方預(yù)先支付一部分貨款給供應(yīng)方而發(fā)生的一項(xiàng)負(fù)債。預(yù)收賬款一般按預(yù)收金額入賬。預(yù)收賬款的核算，應(yīng)視企業(yè)具體情況而定。如果預(yù)收賬款較多，可以設(shè)置“預(yù)收賬款”科目；如果預(yù)收賬款不多，可以將預(yù)收的款項(xiàng)直接記入“應(yīng)收賬款”科目的貸方，不設(shè)置“預(yù)收賬款”科目。

五、應(yīng)交稅費(fèi)

應(yīng)交稅費(fèi)，包括企業(yè)依法交納的增值稅、消費(fèi)稅、營業(yè)稅、所得稅、資源稅、土地增值稅、城市維護(hù)建設(shè)稅、房產(chǎn)稅、土地使用稅、車船稅、教育費(fèi)附加、礦產(chǎn)資源補(bǔ)償費(fèi)等稅費(fèi)，以及在上繳國家之前，由企業(yè)代扣代繳的個(gè)人所得稅等。

（一）增值稅 1.科目設(shè)置

（1）一般納稅企業(yè)

在“應(yīng)交稅費(fèi)”科目下設(shè)置“應(yīng)交稅費(fèi)——應(yīng)交增值稅”和“應(yīng)交稅費(fèi)——未交增值稅”兩個(gè)明細(xì)科目進(jìn)行核算，其中，“應(yīng)交稅費(fèi)——應(yīng)交增值稅”科目分別設(shè)置“進(jìn)項(xiàng)稅額”、“已交稅金”、“銷項(xiàng)稅額”、“出口退稅”、“進(jìn)項(xiàng)稅額轉(zhuǎn)出”等專欄。（2）小規(guī)模納稅企業(yè)

設(shè)置“應(yīng)交稅費(fèi)——應(yīng)交增值稅”科目。2.一般納稅企業(yè)一般購銷業(yè)務(wù)的會(huì)計(jì)處理（1）購進(jìn)貨物 借：庫存商品等

應(yīng)交稅費(fèi)——應(yīng)交增值稅（進(jìn)項(xiàng)稅額）

貸：銀行存款等（2）銷售貨物 借：應(yīng)收賬款等

貸：主營業(yè)務(wù)收入

應(yīng)交稅費(fèi)——應(yīng)交增值稅（銷項(xiàng)稅額）3.一般納稅企業(yè)購入免稅農(nóng)產(chǎn)品的會(huì)計(jì)處理

購入免稅農(nóng)產(chǎn)品可以按買價(jià)和規(guī)定的扣除率計(jì)算進(jìn)項(xiàng)稅額，并準(zhǔn)予從銷項(xiàng)稅額中扣除。4.小規(guī)模納稅企業(yè)的會(huì)計(jì)處理（1）購進(jìn)貨物

支付的增值稅計(jì)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(yīng)收賬款等

貸：主營業(yè)務(wù)收入（不含稅收入）

應(yīng)交稅費(fèi)——應(yīng)交增值稅

【教材例9-2】某工業(yè)生產(chǎn)企業(yè)核定為小規(guī)模納稅人，本期購入原材料，按照增值稅專用發(fā)票上記載的原材料價(jià)款為100萬元，支付的增值稅稅額為17萬元，企業(yè)開出承兌的商

業(yè)匯票，材料已到達(dá)并驗(yàn)收入庫（材料按實(shí)際成本核算）。該企業(yè)本期銷售產(chǎn)品，銷售價(jià)款總額為90萬元（含稅），假定符合收入確認(rèn)條件，貨款尚未收到，該企業(yè)適用的增值稅征收率為3%。根據(jù)上述經(jīng)濟(jì)業(yè)務(wù)，企業(yè)應(yīng)作如下賬務(wù)處理：

購進(jìn)貨物時(shí)：

借：原材料

170 000 貸：應(yīng)付票據(jù)

170 000 銷售貨物時(shí)：

不含稅價(jià)格=90÷（1+3%）=87.3786（萬元）應(yīng)交增值稅=873 786×3%=2.6214（萬元）

借：應(yīng)收賬款

900 000 貸：主營業(yè)務(wù)收入

873 786

應(yīng)交稅費(fèi)——應(yīng)交增值稅214 5.視同銷售的會(huì)計(jì)處理

例如，一般納稅企業(yè)購建辦公樓等不動(dòng)產(chǎn)領(lǐng)用本企業(yè)產(chǎn)品，應(yīng)確認(rèn)銷項(xiàng)稅額，將其計(jì)入工程成本

借：在建工程

貸：庫存商品

應(yīng)交稅費(fèi)——應(yīng)交增值稅（銷項(xiàng)稅額）

【提示】購建機(jī)器設(shè)備等生產(chǎn)經(jīng)營用固定資產(chǎn)（動(dòng)產(chǎn)）領(lǐng)用本企業(yè)生產(chǎn)的產(chǎn)品，不確認(rèn)銷項(xiàng)稅額

借：在建工程

貸：庫存商品

6.不予抵扣項(xiàng)目的會(huì)計(jì)處理

（1）購入貨物時(shí)即能認(rèn)定其進(jìn)項(xiàng)稅額不能抵扣的,直接計(jì)入取得貨物的成本（2）購入貨物時(shí)不能直接認(rèn)定其進(jìn)項(xiàng)稅額能否抵扣的，其增值稅專用發(fā)票上注明的增值稅額，記入“應(yīng)交稅費(fèi)——應(yīng)交增值稅（進(jìn)項(xiàng)稅額）”科目，如果這部分購入貨物以后用于按規(guī)定不得抵扣進(jìn)項(xiàng)稅額項(xiàng)目的，應(yīng)將原已計(jì)入進(jìn)項(xiàng)稅額并已支付的增值稅轉(zhuǎn)入有關(guān)的承擔(dān)者予以承擔(dān)。

借：在建工程等

貸：應(yīng)交稅費(fèi)——應(yīng)交增值稅（進(jìn)項(xiàng)稅額轉(zhuǎn)出）【提示】

（1）購建機(jī)器設(shè)備等生產(chǎn)經(jīng)營用固定資產(chǎn)（動(dòng)產(chǎn)）領(lǐng)用原材料，進(jìn)項(xiàng)稅額不需要轉(zhuǎn)入在建工程

借：在建工程

貸：原材料

（2）購建辦公樓等不動(dòng)產(chǎn)領(lǐng)用原材料，應(yīng)將進(jìn)項(xiàng)稅額轉(zhuǎn)入在建工程 借：在建工程

貸：原材料

應(yīng)交稅費(fèi)——應(yīng)交增值稅（進(jìn)項(xiàng)稅額轉(zhuǎn)出）

【教材例9-3】某企業(yè)為增值稅一般納稅人，本期購入一批材料，增值稅專用發(fā)票上注明的增值稅額為20.4萬元，材料價(jià)款為120萬元。材料已入庫，貨款已經(jīng)支付（假如該企業(yè)材料采用實(shí)際成本進(jìn)行核算）。材料入庫后，該企業(yè)將該批材料全部用于辦公樓工程建設(shè)。根據(jù)該項(xiàng)經(jīng)濟(jì)業(yè)務(wù)，企業(yè)可作如下賬務(wù)處理：（1）材料入庫時(shí)：

借：原材料

200 000

應(yīng)交稅費(fèi)——應(yīng)交增值稅（進(jìn)項(xiàng)稅額）

204 000 貸：銀行存款

404 000（2）工程領(lǐng)用材料時(shí)：

借：在建工程

404 000 貸：應(yīng)交稅費(fèi)——應(yīng)交增值稅（進(jìn)項(xiàng)稅額轉(zhuǎn)出）204 000

原材料

200 000

隨堂練習(xí)

【提示】點(diǎn)擊上面的“隨堂練習(xí)”即進(jìn)入相關(guān)的試卷。

第一節(jié) 流動(dòng)負(fù)債

五、應(yīng)交稅費(fèi)

7.轉(zhuǎn)出多交增值稅和未交增值稅的會(huì)計(jì)處理（1）當(dāng)月發(fā)生的應(yīng)交未交增值稅額：

借：應(yīng)交稅費(fèi)——應(yīng)交增值稅（轉(zhuǎn)出未交增值稅）

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

貸：銀行存款

【提示】當(dāng)月交納當(dāng)月增值稅

借：應(yīng)交稅費(fèi)——應(yīng)交增值稅（已交稅金）

貸：銀行存款

8.營業(yè)稅改征增值稅試點(diǎn)的有關(guān)企業(yè)會(huì)計(jì)處理（1）試點(diǎn)納稅人差額征稅的會(huì)計(jì)處理。①一般納稅企業(yè)的會(huì)計(jì)處理

借：應(yīng)交稅費(fèi)——應(yīng)交增值稅（營改增抵減的銷項(xiàng)稅額）

主營業(yè)務(wù)成本等(差額）

貸：銀行存款等（實(shí)際支付或應(yīng)付的金額）對(duì)于期末一次性進(jìn)行賬務(wù)處理的企業(yè)

借：應(yīng)交稅費(fèi)——應(yīng)交增值稅（營改增抵減的銷項(xiàng)稅額）

貸：主營業(yè)務(wù)成本等

【例題】上海長江廣告公司在“營改增”試點(diǎn)中被認(rèn)定為一般納稅企業(yè)，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(jià)為1 060萬元，長江廣告公司又與東方電視臺(tái)簽訂廣告發(fā)布合同，合同金額為742萬元。該廣告于3月10日發(fā)布，長江廣告公司收到東方電視臺(tái)開具的廣告發(fā)布營業(yè)稅發(fā)票，發(fā)票注明廣告費(fèi)用總金額為742萬元。長江廣告公司支付了東方電視臺(tái)全額費(fèi)用，但只收到客戶90%的合同款。

廣告發(fā)布時(shí)：

應(yīng)確認(rèn)主營業(yè)務(wù)收入=1 060/（1+6%）=1 000（萬元）增值稅銷項(xiàng)稅額=1 000×6%=60（萬元）

借：銀行存款

954（1 060×90%）

應(yīng)收賬款

貸：主營業(yè)務(wù)收入

000

應(yīng)交稅費(fèi)——應(yīng)交增值稅（銷項(xiàng)稅額）

收到符合條件可以差額納稅發(fā)票時(shí)：

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

主營業(yè)務(wù)成本

700 貸：銀行存款

742 ②小規(guī)模納稅企業(yè)的會(huì)計(jì)處理 借：應(yīng)交稅費(fèi)——應(yīng)交增值稅

主營業(yè)務(wù)成本等（差額）

貸：銀行存款等（實(shí)際支付或應(yīng)付的金額）對(duì)于期末一次性進(jìn)行賬務(wù)處理的企業(yè) 借：應(yīng)交稅費(fèi)——應(yīng)交增值稅

貸：主營業(yè)務(wù)成本等

【例題】上海市甲國際貨運(yùn)代理服務(wù)企業(yè)在“營改增”改革中被認(rèn)定為小規(guī)模納稅企業(yè)，適用增值稅稅率為3%。2012年3月，其承接了一項(xiàng)國際貨物運(yùn)輸代理業(yè)務(wù)，合同含稅金額為103萬元，其中需要支付給境外代理機(jī)構(gòu)61.8萬元。企業(yè)當(dāng)月完成了該項(xiàng)業(yè)務(wù)，款項(xiàng)已收到并支付給境外代理機(jī)構(gòu)61.8萬元，同時(shí)收到境外代理機(jī)構(gòu)簽收的單據(jù)。

確認(rèn)收入時(shí)：

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

貸：主營業(yè)務(wù)收入

應(yīng)交稅費(fèi)——應(yīng)交增值稅

計(jì)算差額納稅時(shí)：

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

1.8

主營業(yè)務(wù)成本

貸：銀行存款

61.8（2）增值稅期末留抵稅額的會(huì)計(jì)處理

開始試點(diǎn)當(dāng)月月初，企業(yè)應(yīng)按不得從應(yīng)稅服務(wù)的銷項(xiàng)稅額中抵扣的增值稅留抵稅額 借：應(yīng)交稅費(fèi)——增值稅留抵稅額

貸：應(yīng)交稅費(fèi)——應(yīng)交增值稅（進(jìn)項(xiàng)稅額轉(zhuǎn)出）待以后期間允許抵扣時(shí)，按允許抵扣的金額 借：應(yīng)交稅費(fèi)——應(yīng)交增值稅（進(jìn)項(xiàng)稅額）

貸：應(yīng)交稅費(fèi)——增值稅留抵稅額 “應(yīng)交稅費(fèi)——增值稅留抵稅額”科目期末余額應(yīng)根據(jù)其流動(dòng)性在資產(chǎn)負(fù)債表中的“其他流動(dòng)資產(chǎn)”項(xiàng)目或“其他非流動(dòng)資產(chǎn)”項(xiàng)目列示。（3）取得過渡性財(cái)政扶持資金的會(huì)計(jì)處理 預(yù)計(jì)能夠收到時(shí)：

借：其他應(yīng)收款（按應(yīng)收的金額）

貸：營業(yè)外收入 實(shí)際收到款項(xiàng)時(shí)： 借：銀行存款

貸：其他應(yīng)收款

9.增值稅稅控系統(tǒng)專用設(shè)備和技術(shù)維護(hù)費(fèi)用抵減增值稅稅額的會(huì)計(jì)處理（1）增值稅一般納稅企業(yè)的會(huì)計(jì)處理 借：固定資產(chǎn)

貸：銀行存款等

借：應(yīng)交稅費(fèi)——應(yīng)交增值稅（減免稅款）（按規(guī)定抵減的增值稅應(yīng)納稅額）

貸：遞延收益

借：管理費(fèi)用等（按期計(jì)提折舊）

貸：累計(jì)折舊 同時(shí)

借：遞延收益：

貸：管理費(fèi)用等 企業(yè)發(fā)生技術(shù)維護(hù)費(fèi) 借：管理費(fèi)用等

貸：銀行存款等

借：應(yīng)交稅費(fèi)——應(yīng)交增值稅（減免稅款）（按規(guī)定抵減的增值稅應(yīng)納稅額）

貸：管理費(fèi)用

（2）小規(guī)模納稅企業(yè)的會(huì)計(jì)處理 借：固定資產(chǎn)

貸：銀行存款等

借：應(yīng)交稅費(fèi)——應(yīng)交增值稅（按規(guī)定抵減的增值稅應(yīng)納稅額）

貸：遞延收益

借：管理費(fèi)用等（按期計(jì)提折舊）

貸：累計(jì)折舊 同時(shí)

借：遞延收益

貸：管理費(fèi)用等 企業(yè)發(fā)生技術(shù)維護(hù)費(fèi) 借：管理費(fèi)用等

貸：銀行存款等

借：應(yīng)交稅費(fèi)——應(yīng)交增值稅（按規(guī)定抵減的增值稅應(yīng)納稅額）

貸：管理費(fèi)用

“應(yīng)交稅費(fèi)——應(yīng)交增值稅”科目期末如為借方余額，應(yīng)根據(jù)其流動(dòng)性在資產(chǎn)負(fù)債表中的“其他流動(dòng)資產(chǎn)”項(xiàng)目或“其他非流動(dòng)資產(chǎn)”項(xiàng)目列示；如為貸方余額，應(yīng)在資產(chǎn)負(fù)債表中的“應(yīng)交稅費(fèi)”項(xiàng)目列示。

（二）消費(fèi)稅

消費(fèi)稅實(shí)行價(jià)內(nèi)征收，企業(yè)交納的消費(fèi)稅記入“營業(yè)稅金及附加”科目，按規(guī)定應(yīng)交的消費(fèi)稅，在“應(yīng)交稅費(fèi)”科目下設(shè)置“應(yīng)交消費(fèi)稅”明細(xì)科目核算。

1.企業(yè)對(duì)外銷售產(chǎn)品應(yīng)交納的消費(fèi)稅，記入“營業(yè)稅金及附加”科目； 2.在建工程領(lǐng)用自產(chǎn)產(chǎn)品，應(yīng)交納的消費(fèi)稅計(jì)入在建工程成本 3.企業(yè)委托加工應(yīng)稅消費(fèi)品，委托方將收回的應(yīng)稅消費(fèi)品，以不高于受托方的計(jì)稅價(jià)格出售的，為直接出售不再繳納消費(fèi)稅；委托方以高于受托方的計(jì)稅價(jià)格出售的，不屬于直接出售，需按照規(guī)定申報(bào)繳納消費(fèi)稅，在計(jì)稅時(shí)準(zhǔn)予扣除受托方已代收代繳的消費(fèi)稅；委托加

工收回后用于連續(xù)生產(chǎn)應(yīng)稅消費(fèi)品按規(guī)定準(zhǔn)予抵扣的，記入“應(yīng)交稅費(fèi)——應(yīng)交消費(fèi)稅”科目的借方。【提示】

（1）委托外單位加工完成的存貨,計(jì)入存貨成本的包括：①實(shí)際耗用的原材料或者半成品成本；②加工費(fèi)；③運(yùn)雜費(fèi)；④支付的收回后，以不高于受托方的計(jì)稅價(jià)格出售的應(yīng)稅消費(fèi)品的消費(fèi)稅。

（2）支付的用于連續(xù)生產(chǎn)應(yīng)稅消費(fèi)品的消費(fèi)稅，不計(jì)入存貨成本，應(yīng)記入“應(yīng)交稅費(fèi)——應(yīng)交消費(fèi)稅”科目的借方，用以抵減最終完工產(chǎn)品銷售時(shí)繳納的消費(fèi)稅。【教材例9-4】某企業(yè)委托外單位加工材料（非金銀首飾），原材料價(jià)款20萬元，加工費(fèi)用5萬元，由受托方代收代繳的消費(fèi)稅為0.5萬元（不考慮增值稅），材料已經(jīng)加工完畢驗(yàn)收入庫，加工費(fèi)用尚未支付。假定該企業(yè)材料采用實(shí)際成本核算。

根據(jù)該項(xiàng)經(jīng)濟(jì)業(yè)務(wù)，委托方應(yīng)作如下賬務(wù)處理：

（1）如果委托方收回加工后的材料用于繼續(xù)生產(chǎn)應(yīng)稅消費(fèi)品，委托方的會(huì)計(jì)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(yīng)交稅費(fèi)——應(yīng)交消費(fèi)稅

000 貸：應(yīng)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(jì)稅價(jià)格），委托方的賬務(wù)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(yīng)付賬款

000 借：原材料

255 000 貸：委托加工物資

255 000 4.進(jìn)出口產(chǎn)品的會(huì)計(jì)處理（略）

（三）營業(yè)稅

營業(yè)稅是對(duì)提供勞務(wù)、轉(zhuǎn)讓無形資產(chǎn)或者銷售不動(dòng)產(chǎn)的單位和個(gè)人征收的一種稅。企業(yè)按規(guī)定應(yīng)交的營業(yè)稅，在“應(yīng)交稅費(fèi)”科目下設(shè)置“應(yīng)交營業(yè)稅”明細(xì)科目核算。

1.主營業(yè)務(wù)及其他業(yè)務(wù)應(yīng)交納營業(yè)稅記入“營業(yè)稅金及附加”科目； 2.與銷售不動(dòng)產(chǎn)相關(guān)的營業(yè)稅記入“固定資產(chǎn)清理”科目；

3.出售無形資產(chǎn)（土地使用權(quán)等）相關(guān)的營業(yè)稅通過“營業(yè)外收入”或“營業(yè)外支出”科目核算。

（四）其他應(yīng)交稅費(fèi) 1.資源稅

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

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

2.土地增值稅

（1）企業(yè)轉(zhuǎn)讓土地使用權(quán)應(yīng)交的土地增值稅，土地使用權(quán)與地上建筑物及其附著物一并在“固定資產(chǎn)”等科目核算的，借記“固定資產(chǎn)清理”等科目，貸記“應(yīng)交稅費(fèi)——應(yīng)交土地增值稅”科目；

（2）企業(yè)轉(zhuǎn)讓的土地使用權(quán)在“無形資產(chǎn)”科目核算的，按實(shí)際收到的金額，借記“銀行存款”科目。按攤銷的無形資產(chǎn)金額，借記“累計(jì)攤銷”科目，按已計(jì)提的無形資產(chǎn)減值準(zhǔn)備，借記“無形資產(chǎn)減值準(zhǔn)備”科目，按無形資產(chǎn)賬面余額，貸記“無形資產(chǎn)”科目，按應(yīng)交的土地增值稅，貸記“應(yīng)交稅費(fèi)——應(yīng)交土地增值稅”科目，按其差額，借記“營業(yè)外支出”科目或貸記“營業(yè)外收入”科目。

3.企業(yè)按規(guī)定計(jì)算應(yīng)交的房產(chǎn)稅、土地使用稅、車船稅、礦產(chǎn)資源補(bǔ)償費(fèi)，借記“管理費(fèi)用”科目，貸記“應(yīng)交稅費(fèi)”科目。

【關(guān)注】中國證監(jiān)會(huì)會(huì)計(jì)部，上市公司執(zhí)行企業(yè)會(huì)計(jì)準(zhǔn)則監(jiān)管問題解答：上市公司按照稅法規(guī)定需補(bǔ)繳以前稅款或由上市公司主要股東或?qū)嶋H控制人無償代為承擔(dān)或繳納稅款及相應(yīng)罰金、滯納金的，應(yīng)該如何進(jìn)行會(huì)計(jì)處理？

解答：上市公司應(yīng)當(dāng)按照企業(yè)會(huì)計(jì)準(zhǔn)則的規(guī)定，進(jìn)行所得稅及其他稅費(fèi)的核算。對(duì)于上市公司按照稅法規(guī)定需補(bǔ)繳以前稅款的，如果屬于前期差錯(cuò)，應(yīng)按照《企業(yè)會(huì)計(jì)準(zhǔn)則第28號(hào)——會(huì)計(jì)政策、會(huì)計(jì)估計(jì)變更和差錯(cuò)更正》的規(guī)定處理，調(diào)整以前會(huì)計(jì)報(bào)表相關(guān)項(xiàng)目；否則，應(yīng)計(jì)入補(bǔ)繳稅款當(dāng)期的損益。因補(bǔ)繳稅款應(yīng)支付的罰金和滯納金，應(yīng)計(jì)入當(dāng)期損益。對(duì)于主要股東或?qū)嶋H控制人無償代上市公司繳納或承擔(dān)的稅款，上市公司取得股東代繳或承擔(dān)的稅款、罰金、滯納金等應(yīng)計(jì)入所有者權(quán)益。

六、應(yīng)付利息

應(yīng)付利息，是指企業(yè)按照合同約定應(yīng)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(yè)債券等應(yīng)支付的利息。

七、應(yīng)付股利 應(yīng)付股利，是指企業(yè)經(jīng)股東大會(huì)或類似機(jī)構(gòu)審議批準(zhǔn)分配的現(xiàn)金股利或利潤。企業(yè)股東大會(huì)或類似機(jī)構(gòu)審議批準(zhǔn)的利潤分配方案、宣告分派的現(xiàn)金股利或利潤，在實(shí)際支付前，形成企業(yè)的負(fù)債。

企業(yè)董事會(huì)或類似機(jī)構(gòu)通過的利潤分配方案中擬分配的現(xiàn)金股利或利潤，不應(yīng)確認(rèn)為負(fù)債，但應(yīng)在附注中披露。

八、其他應(yīng)付款

其他應(yīng)付款，是指應(yīng)付、暫收其他單位或個(gè)人的款項(xiàng)，如應(yīng)付經(jīng)營租入固定資產(chǎn)租金、應(yīng)付租入包裝物租金、存入保證金等。企業(yè)采用售后回購方式融入的資金，應(yīng)按實(shí)際收到的款項(xiàng)，借記“銀行存款”科目，貸記“其他應(yīng)付款”科目。回購價(jià)格與原銷售價(jià)格之間的差額，應(yīng)在售后回購期間內(nèi)按期計(jì)提利息費(fèi)用，借記“財(cái)務(wù)費(fèi)用”科目，貸記“其他應(yīng)付款”科目。按照合同約定購回該項(xiàng)商品時(shí)，應(yīng)按實(shí)際支付的金額，借記“其他應(yīng)付款”科目，貸記“銀行存款”科目。

第二節(jié) 非流動(dòng)負(fù)債

◇長期借款 ◇應(yīng)付債券 ◇長期應(yīng)付款

一、長期借款

長期借款，是指企業(yè)從銀行或其他金融機(jī)構(gòu)借入的期限在1年以上（不含1年）的各項(xiàng)借款。

（一）企業(yè)借入長期借款 借：銀行存款

長期借款——利息調(diào)整

貸：長期借款——本金

（二）資產(chǎn)負(fù)債表日

借：在建工程、制造費(fèi)用、財(cái)務(wù)費(fèi)用、研發(fā)支出等

貸：應(yīng)付利息

長期借款——利息調(diào)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(yīng)計(jì)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(xí)

【提示】點(diǎn)擊上面的“隨堂練習(xí)”即進(jìn)入相關(guān)的試卷。

第二節(jié) 非流動(dòng)負(fù)債

二、應(yīng)付債券

（一）一般公司債券 1.發(fā)行債券 借：銀行存款

貸：應(yīng)付債券——面值（債券面值）

——利息調(diào)整（差額）“應(yīng)付債券——利息調(diào)整”科目的發(fā)生額也可能在借方。發(fā)行債券的發(fā)行費(fèi)用應(yīng)計(jì)入發(fā)行債券的初始成本，反映在“應(yīng)付債券——利息調(diào)整”明細(xì)科目中。

2.期末計(jì)提利息

每期計(jì)入“在建工程”、“制造費(fèi)用”、“財(cái)務(wù)費(fèi)用”等科目的利息費(fèi)用=期初攤余成本×實(shí)際利率；每期確認(rèn)的“應(yīng)付利息”或“應(yīng)付債券——應(yīng)計(jì)利息”=債券面值×票面利率。

借：“在建工程”、“制造費(fèi)用”、“財(cái)務(wù)費(fèi)用”等科目

應(yīng)付債券——利息調(diào)整

貸：應(yīng)付利息（分期付息債券利息）

應(yīng)付債券——應(yīng)計(jì)利息（到期一次還本付息債券利息）【提示】“應(yīng)付債券——利息調(diào)整”科目的發(fā)生額也可能在貸方。3.到期歸還本金和利息 借：應(yīng)付債券——面值

——應(yīng)計(jì)利息（到期一次還本付息債券利息）

應(yīng)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(jīng)批準(zhǔn)發(fā)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(fā)行時(shí)的市場利率為5%。

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

甲公司根據(jù)上述資料，采用實(shí)際利率法和攤余成本計(jì)算確定的利息費(fèi)用，如下表9-1所示。

根據(jù)表9-1的資料，甲公司的賬務(wù)處理如下：（1）20×1年12月31日發(fā)行債券時(shí)：

借：銀行存款

432 700 貸：應(yīng)付債券——面值

000 000

——利息調(diào)整

432 700（2）20×2年12月31日計(jì)算利息費(fèi)用時(shí)：

借：財(cái)務(wù)費(fèi)用等

521 635

應(yīng)付債券——利息調(diào)整

365 貸：應(yīng)付利息

600 000 20×3年、20×4年、20×5年確認(rèn)利息費(fèi)用的會(huì)計(jì)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(fèi)用時(shí)： 借：財(cái)務(wù)費(fèi)用等

505 062.94

應(yīng)付債券——面值

000 000

——利息調(diào)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(fā)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(shí)際年利率為6%，發(fā)行價(jià)格為196.65萬元，另支付發(fā)行費(fèi)用2萬元。按實(shí)際利率法確認(rèn)利息費(fèi)用。該債券2016確認(rèn)的利息費(fèi)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(rèn)的利息費(fèi)用=（196.65-2）×6%=11.68（萬元），2016年

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

（二）可轉(zhuǎn)換公司債券

1．發(fā)行可轉(zhuǎn)換公司債券時(shí)： 借：銀行存款

貸：應(yīng)付債券——可轉(zhuǎn)換公司債券（面值）

——可轉(zhuǎn)換公司債券（利息調(diào)整）（也可能在借方）

其他權(quán)益工具（權(quán)益成份的公允價(jià)值）

【例題?單選題】甲公司2016年1月1日發(fā)行3年期可轉(zhuǎn)換公司債券,實(shí)際發(fā)行價(jià)款100 000萬元，其中負(fù)債成分的公允價(jià)值為90 000萬元。假定發(fā)行債券時(shí)另支付發(fā)行費(fèi)用300萬元。甲公司發(fā)行債券時(shí)應(yīng)確認(rèn)的“應(yīng)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(fā)行費(fèi)用應(yīng)在負(fù)債成分和權(quán)益成分之間按公允價(jià)值比例分?jǐn)偅回?fù)債成分應(yīng)承擔(dān)的發(fā)行費(fèi)用=300×90 000÷100 000=270（萬元），應(yīng)確認(rèn)的“應(yīng)付債券”的金額=90 000-270=89 730（萬元）。

【例題?單選題】甲公司經(jīng)批準(zhǔn)于2015年1月1日以50 000萬元的價(jià)格（不考慮相關(guān)稅費(fèi)）發(fā)行面值總額為50 000萬元的可轉(zhuǎn)換公司債券。該可轉(zhuǎn)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(shí)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(fā)行可轉(zhuǎn)換公司債券時(shí)應(yīng)確認(rèn)的權(quán)益成分的公允價(jià)值為（）萬元。

A.45 789.8

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

2.轉(zhuǎn)換股份前

可轉(zhuǎn)換公司債券的負(fù)債成份，在轉(zhuǎn)換為股份前，其會(huì)計(jì)處理與一般公司債券相同，即按照實(shí)際利率和攤余成本確認(rèn)利息費(fèi)用，按面值和票面利率確認(rèn)應(yīng)付債券，差額作為利息調(diào)整進(jìn)行攤銷。

3.轉(zhuǎn)換股份時(shí)

借：應(yīng)付債券——可轉(zhuǎn)換公司債券（面值、利息調(diào)整）（賬面余額）

其他權(quán)益工具（轉(zhuǎn)換部分權(quán)益成分的公允價(jià)值）

貸：股本（股票面值×轉(zhuǎn)換的股數(shù)）

資本公積——股本溢價(jià)（差額）

【教材例9-7】甲公司經(jīng)批準(zhǔn)于20×1年1月1日按面值發(fā)行5年期一次還本按年付息的可轉(zhuǎn)換公司債券200 000 000元，款項(xiàng)已收存銀行，債券票面年利率為6%。債券發(fā)行1年后可轉(zhuǎn)換為普通股股票，初始轉(zhuǎn)股價(jià)為每股10元，股票面值為每股1元。債券持有人若在當(dāng)期付息前轉(zhuǎn)換股票的，應(yīng)按債券面值和應(yīng)付利息之和除以轉(zhuǎn)股價(jià)，計(jì)算轉(zhuǎn)換的股份數(shù)。假定20×2年1月1日債券持有人將持有的可轉(zhuǎn)換公司債券全部轉(zhuǎn)換為普通股股票，甲公司發(fā)行可轉(zhuǎn)換公司債券時(shí)二級(jí)市場上與之類似的沒有附帶轉(zhuǎn)換權(quán)的債券市場利率為9%。甲公司的賬務(wù)處理如下：

（1）20×1年1月1日發(fā)行可轉(zhuǎn)換公司債券時(shí)：

借：銀行存款

200 000 000

應(yīng)付債券——可轉(zhuǎn)換公司債券（利息調(diào)整）23 343 600 貸：應(yīng)付債券——可轉(zhuǎn)換公司債券（面值）200 000 000

其他權(quán)益工具

343 600 可轉(zhuǎn)換公司債券負(fù)債成份的公允價(jià)值為：

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

可轉(zhuǎn)換公司債券權(quán)益成份的公允價(jià)值為：200 000 000-176 656 400=23 343 600（元）（2）20×1年12月31日確認(rèn)利息費(fèi)用時(shí)：

借：財(cái)務(wù)費(fèi)用等899 076 貸：應(yīng)付利息——可轉(zhuǎn)換公司債券利息000 000

應(yīng)付債券——可轉(zhuǎn)換公司債券（利息調(diào)整）3 899 076（3）20×2年1月1日債券持有人行使轉(zhuǎn)換權(quán)時(shí)（假定利息尚未支付）： 轉(zhuǎn)換的股份數(shù)為：（200 000 000+12 000 000）/10=21 200 000（股）借：應(yīng)付債券——可轉(zhuǎn)換公司債券（面值）200 000 000

應(yīng)付利息——可轉(zhuǎn)換公司債券利息000 000

其他權(quán)益工具

343 600 貸：股本

200 000

應(yīng)付債券——可轉(zhuǎn)換公司債券（利息調(diào)整）19 444 524

資本公積——股本溢價(jià)

194 699 076 企業(yè)發(fā)行附有贖回選擇權(quán)的可轉(zhuǎn)換公司債券，其在贖回日可能支付的利息補(bǔ)償金，即債券約定贖回期屆滿日應(yīng)當(dāng)支付利息減去應(yīng)付債券票面利息的差額，應(yīng)當(dāng)在債券發(fā)行日至債券

約定贖回屆滿日期間計(jì)提應(yīng)付利息，計(jì)提的應(yīng)付利息，分別計(jì)入相關(guān)資產(chǎn)成本或財(cái)務(wù)費(fèi)用。【例題?單選題】甲公司20×2年1月1日發(fā)行1 000萬份可轉(zhuǎn)換公司債券，每份面值為100元、每份發(fā)行價(jià)格為100.5元，可轉(zhuǎn)換公司債券發(fā)行2年后，每份可轉(zhuǎn)換公司債券可以轉(zhuǎn)換4股甲公司普通股（每股面值1元）。甲公司發(fā)行該可轉(zhuǎn)換公司債券確認(rèn)的負(fù)債初始計(jì)量金額為100 150萬元。20×3年12月31日，與該可轉(zhuǎn)換公司債券相關(guān)負(fù)債的賬面價(jià)值為100 050萬元。20×4年1月2日，該可轉(zhuǎn)換公司債券全部轉(zhuǎn)換為甲公司股份。

甲公司因可轉(zhuǎn)換公司債券的轉(zhuǎn)換應(yīng)確認(rèn)的資本公積（股本溢價(jià)）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(zhuǎn)換公司債券的轉(zhuǎn)換應(yīng)確認(rèn)的資本公積（股本溢價(jià)）的金額=100 050+(1 000×100.5-100 150)-1 000×4=96 400（萬元）。

三、長期應(yīng)付款 長期應(yīng)付款，是指企業(yè)除長期借款和應(yīng)付債券以外的其他各種長期應(yīng)付款項(xiàng)，包括應(yīng)付融資租入固定資產(chǎn)的租賃費(fèi)、以分期付款方式購入固定資產(chǎn)發(fā)生的應(yīng)付款項(xiàng)、采用補(bǔ)償貿(mào)易方式引進(jìn)國外設(shè)備發(fā)生的應(yīng)付款項(xiàng)等。

企業(yè)采用融資租賃方式租入的固定資產(chǎn)，應(yīng)按最低租賃付款額，確認(rèn)長期應(yīng)付款。企業(yè)延期付款購買資產(chǎn)，如果延期支付的購買價(jià)款超過正常信用條件，實(shí)質(zhì)上具有融資性質(zhì)的，所購資產(chǎn)的成本應(yīng)當(dāng)以延期支付購買價(jià)款的現(xiàn)值為基礎(chǔ)確定。實(shí)際支付的價(jià)款與購買價(jià)款的現(xiàn)值之間的差額，應(yīng)當(dāng)在信用期間內(nèi)采用實(shí)際利率法進(jìn)行攤銷，計(jì)入相關(guān)資產(chǎn)成本或當(dāng)期損益。

【例題?多選題】“長期應(yīng)付款”科目核算的內(nèi)容主要有（）。A.應(yīng)付經(jīng)營租入固定資產(chǎn)的租賃費(fèi)

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

本章小結(jié)

1.掌握交易性金融負(fù)債、應(yīng)交稅費(fèi)、應(yīng)付股利的處理； 2.掌握應(yīng)付債券的處理；

3.熟悉分期付款方式購入固定資產(chǎn)、無形資產(chǎn)的會(huì)計(jì)處理。

隨堂練習(xí)

【提示】點(diǎn)擊上面的“隨堂練習(xí)”即進(jìn)入相關(guān)的試卷。

—本章完—

第三篇：CPA會(huì)計(jì)英語講義

會(huì)計(jì)英語 【字體：大 中 小】【打印】

Ⅰ.背景介紹

中國注冊(cè)會(huì)計(jì)師協(xié)會(huì)決定在今年的中國注冊(cè)會(huì)計(jì)師資格考試會(huì)計(jì)科、審計(jì)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(shí)際上代表了一個(gè)趨勢(shì),就是要全面提升中國注冊(cè)會(huì)計(jì)師的語言水平,進(jìn)而達(dá)到中西合璧,融會(huì)貫通,取長補(bǔ)短,為我所用的目的。

針對(duì)此變化,廣大考生應(yīng)該做到:

穩(wěn)定情緒 調(diào)整心態(tài) 振奮精神 悉心備考

該考試變化對(duì)廣大考生的參考并未產(chǎn)生實(shí)質(zhì)性的不利影響。

所以應(yīng)該充滿自信,不要出現(xiàn)急躁、不安情緒！

積極應(yīng)對(duì)！從積極方面來看待這個(gè)趨勢(shì)和變化！

Ⅱ.考試題型預(yù)測

目前獲得的關(guān)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(yè)題

分析:

正是針對(duì)此次考試?三題?的特點(diǎn),我們預(yù)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(huì)很好地體現(xiàn)?三題?精神。

會(huì)計(jì)科考試體系是在中國會(huì)計(jì)準(zhǔn)則（CAS）與國際會(huì)計(jì)準(zhǔn)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(yè)務(wù)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(wù)虛?的內(nèi)容,即理論或文字表述的內(nèi)容。

輔導(dǎo)大體安排

TIME SCHEDULE MEMO 1-1.5hrs 題型分析 對(duì)每類題型結(jié)合具體實(shí)例進(jìn)行說明,并講解答題技巧 2.5-3hrs 考點(diǎn)預(yù)測 結(jié)合題型對(duì)可能考查的內(nèi)容進(jìn)行預(yù)測講解

該項(xiàng)英語考試對(duì)書面表達(dá)的要求在英語四級(jí)水平。

該項(xiàng)考前緊急沖刺輔導(dǎo)時(shí)間緊,任務(wù)重,不是零起點(diǎn)輔導(dǎo),需要有一定的英語基礎(chǔ)。

Ⅲ.內(nèi)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(chǔ)上構(gòu)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(yīng)對(duì)策略和答題技巧。

目前2006版中國會(huì)計(jì)準(zhǔn)則（CAS 2006）和國際會(huì)計(jì)準(zhǔn)則體系大體趨同,但在諸多細(xì)節(jié)上仍存在差異。要么是國情特點(diǎn)決定的,要么是引進(jìn)的新的理念。

對(duì)于會(huì)計(jì)科英語考試,主要從以下方面來準(zhǔn)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(hào)31010101：針對(duì)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(jià)值計(jì)量模式,就是資產(chǎn)和負(fù)債按照在公平交易中,熟悉情況的交易雙方自愿進(jìn)行資產(chǎn)交換或者債務(wù)清償?shù)慕痤~計(jì)量。

Notes:

1.for which…in an arm's length transaction：?介詞＋關(guān)系詞?引導(dǎo)的定語從句，修飾the amount

2.arm's length transaction 公平交易

答題規(guī)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(hào)31010201：針對(duì)該題提問]

Solution：

Definitions–assets：

The IASB’s Framework defines assets as‘a(chǎn) 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(huì)計(jì)準(zhǔn)則委員會(huì)的框架文件將資產(chǎn)定義為：由過去事項(xiàng)而由企業(yè)控制的、預(yù)期會(huì)導(dǎo)致未來經(jīng)濟(jì)利益流入企業(yè)的資源。該定義的前半部分強(qiáng)調(diào)的是對(duì)控制而不是所有權(quán)。之所以這樣是因?yàn)橘Y產(chǎn)負(fù)債表反映的是交易的實(shí)質(zhì)而不是交易的法律形式。這意味著即使在法律上所有權(quán)不歸企業(yè),但企業(yè)享有與擁有該所有權(quán)同樣的權(quán)利，此時(shí)也應(yīng)在資產(chǎn)負(fù)債表上將其確認(rèn)為資產(chǎn)。通常的實(shí)例為融資租賃資產(chǎn)和其他類似航空著陸權(quán)的其他和約義務(wù)。資產(chǎn)的控制權(quán)另一重要體現(xiàn)是限制他人對(duì)該資產(chǎn)的染指。對(duì)過去事件的提及是阻止對(duì)未來可能擁有的資產(chǎn)過早得在資產(chǎn)負(fù)債表予以確認(rèn)。

－liabilities：

The IASB’s Framework defines liabilities as ‘a(chǎn) 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(fù)債

國際會(huì)計(jì)準(zhǔn)則委員會(huì)編報(bào)財(cái)務(wù)報(bào)表的框架將負(fù)債定義為:企業(yè)由于過去事項(xiàng)而承擔(dān)的現(xiàn)時(shí)義務(wù)，該義務(wù)的履行預(yù)期會(huì)導(dǎo)致含有經(jīng)濟(jì)利益的資源流出企業(yè)。該定義許多方面與資產(chǎn)定義遙相呼應(yīng)。但國際會(huì)計(jì)準(zhǔn)則強(qiáng)調(diào)負(fù)債的本質(zhì)特征是指企業(yè)要有現(xiàn)時(shí)的義務(wù)。這樣的義務(wù)通常在法律上是強(qiáng)制執(zhí)行的(具有約束力的合同或法定要求)義務(wù)。有時(shí)該項(xiàng)義務(wù)來來自第三方的期望，即企業(yè)會(huì)承擔(dān)某些非法定要求的成本。這樣的義務(wù)稱之為推定義務(wù)。例如企業(yè)在產(chǎn)品保證期期滿后才顯現(xiàn)缺陷也要予以修理或承擔(dān)環(huán)保成本，這些都不是法定要求去做的。如果企業(yè)產(chǎn)生了推定義務(wù)，則是為了保持商譽(yù)或信譽(yù)而做。但比較困難的一點(diǎn)是企業(yè)有時(shí)很難確定是否存在一項(xiàng)義務(wù)，它將取決于某件將來要發(fā)生的不確定事件。這些通常稱為或有負(fù)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(chǎn)和負(fù)債的定義是框架文件的基本概念。除了形成編制資產(chǎn)負(fù)債表的基礎(chǔ)外，他們也是財(cái)務(wù)報(bào)表中用來計(jì)算所有者權(quán)益的兩個(gè)因素，所有者權(quán)益是資產(chǎn)和負(fù)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(chǎn)和負(fù)債在確認(rèn)收入(包括資本利得)和費(fèi)用(包括損失)。當(dāng)資產(chǎn)增加或負(fù)債減少引發(fā)的未來經(jīng)濟(jì)利益增加且能準(zhǔn)確度量時(shí)，在損益表中確認(rèn)收入。費(fèi)用確認(rèn)與此相反.但所有者出資或向所有者分配不在收入和費(fèi)用的定義涉及范圍內(nèi)。

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(guān)注的是表外融資。這是通常所說的創(chuàng)造性會(huì)計(jì)的一部分。最近出現(xiàn)的許多公司破產(chǎn)倒閉丑聞，部分原因都是因?yàn)檫@些公司大量的負(fù)債未在資產(chǎn)負(fù)債中予以體現(xiàn)。特別是應(yīng)從資產(chǎn)和負(fù)債的實(shí)質(zhì)含義入手，將真實(shí)的資產(chǎn)和全部的債務(wù)包含在資產(chǎn)負(fù)債表中。還有與上述相反的情況，也即公司將不符合負(fù)債定義的債務(wù)包括在資產(chǎn)負(fù)債表中。通常的例子是總體準(zhǔn)備和計(jì)提將來損失和成本，即以豐補(bǔ)歉的做法。在并購時(shí)計(jì)提將來成本和損失實(shí)際上使之繞過損益表而成為商譽(yù)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(nèi)；

Except：除了…，不包括所?除?事物在內(nèi)。

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(hào)31010202：針對(duì)該題提問]

參考譯文

四類金融資產(chǎn)的定義

為交易而持有的金融資產(chǎn)或金融負(fù)債,指主要為了從價(jià)格或交易商保證金的短期波動(dòng)中獲利而購置的金融資產(chǎn)或承擔(dān)的金融負(fù)債。一項(xiàng)金融資產(chǎn)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(jù)說明最近該組合可實(shí)際獲得短期收益，則該金融資產(chǎn)應(yīng)歸類為為交易而持有的金融資產(chǎn)。對(duì)于衍生金融資產(chǎn)和衍生金融負(fù)債，除非它們被指定且是有效的套期工具，否則應(yīng)認(rèn)為是為交易而持有的金融資產(chǎn)和金融負(fù)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(yè)明確打算并能夠持有至到期日的金融資產(chǎn)。企業(yè)源生的貸款和應(yīng)收款項(xiàng)不包括在內(nèi)。

企業(yè)源生的貸款和應(yīng)收款項(xiàng),指企業(yè)直接向債務(wù)人提供資金、商品或勞務(wù)所形成的金融資產(chǎn)。但打算立即或在短期內(nèi)就轉(zhuǎn)讓的貸款和應(yīng)收款項(xiàng)不包括在內(nèi)，而應(yīng)歸類為為交易而持有的金融資產(chǎn)。在本準(zhǔn)則中，企業(yè)源生的貸款和應(yīng)收款項(xiàng)不應(yīng)包括在持有至到期日的投資內(nèi)，而應(yīng)另行歸類。

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

節(jié)選自： 國際會(huì)計(jì)準(zhǔn)則第39號(hào)——金融工具：確認(rèn)和計(jì)量

B.漢譯英

開發(fā)階段

只有當(dāng)企業(yè)可證明以下所有各項(xiàng)時(shí),開發(fā)（或內(nèi)部項(xiàng)目的開發(fā)階段）產(chǎn)生的無形資產(chǎn)應(yīng)予確認(rèn)：

1.完成該無形資產(chǎn),使其能使用或銷售,在技術(shù)上可行；

2.有意完成該無形資產(chǎn)并使用或銷售它；

3.有能力使用或銷售該無形資產(chǎn)；

4.該無形資產(chǎn)如何產(chǎn)生很可能的未來經(jīng)濟(jì)利益.其中,企業(yè)應(yīng)證明存在著無形資產(chǎn)的產(chǎn)出市場或無形資產(chǎn)本身的市場；如果該無形資產(chǎn)將在內(nèi)部使用,那么應(yīng)證明該無形資產(chǎn)的有用性；

5.有足夠的技術(shù)、財(cái)務(wù)資源和其他資源支持,以完成該無形資產(chǎn)的開發(fā),并使用或銷售該無形資產(chǎn)；

6.對(duì)歸屬于該無形資產(chǎn)開發(fā)階段的支出,能夠可靠地計(jì)量.[答疑編號(hào)31010203：針對(duì)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(hào)31010301：針對(duì)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(shí)是考查名詞解釋、簡答題、翻譯

2.基本準(zhǔn)則：在案例給定的框架和范圍內(nèi)

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(hào)31010302：針對(duì)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(hào)31010303：針對(duì)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(diǎn)預(yù)測

重要的會(huì)計(jì)概念、理論

財(cái)務(wù)報(bào)表的簡單分析

用英語表達(dá)的簡單的會(huì)計(jì)分錄

某些重要會(huì)計(jì)準(zhǔn)則（IAS/IFRS/CAS）的研讀理解

對(duì)中國會(huì)計(jì)準(zhǔn)則趨同的宏觀分析

GOODWILL

[答疑編號(hào)31010304：針對(duì)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(fā)生時(shí)，購買成本超過購買企業(yè)在所取得的可辨認(rèn)資產(chǎn)和負(fù)債的公允價(jià)值中的股權(quán)份額的部分,應(yīng)作為商譽(yù)并確認(rèn)為一項(xiàng)資產(chǎn)。

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(hào)31010305：針對(duì)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(hào)31010306：針對(duì)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(chuàng)造性會(huì)計(jì)通常是指不恰當(dāng)?shù)臅?huì)計(jì)政策的運(yùn)用或敘做復(fù)雜、有特殊目的的交易以達(dá)到使財(cái)務(wù)報(bào)表,特別是某些關(guān)鍵指標(biāo)顯得更加有力的目的.許多人認(rèn)為雖該做法可減少一些有意的欺詐,但決不值得期許,因?yàn)樗彩怯幸庾R(shí)去誤導(dǎo)財(cái)務(wù)報(bào)表的使用者.創(chuàng)造性會(huì)計(jì)最遭人非議的恐怕要數(shù)表外融資了,即企業(yè)未將其金融負(fù)債在資產(chǎn)負(fù)債表上予以體現(xiàn).具體實(shí)例如下:

-將融資租賃按經(jīng)營租賃處理

-可轉(zhuǎn)換股權(quán)債券按股權(quán)處理

-抵押貸款按銷售處理（銷售并回購協(xié)議）

-將專門用來融資的準(zhǔn)子公司未納入合并報(bào)表中

-資產(chǎn)和負(fù)債抵消（應(yīng)收賬款保理）

創(chuàng)造性會(huì)計(jì)另一大運(yùn)用就是用來虛增或抹平利潤.-準(zhǔn)備的不恰當(dāng)使用

-對(duì)負(fù)債沒有計(jì)提準(zhǔn)備

-改組費(fèi)用未計(jì)入當(dāng)期損益

（ii）財(cái)務(wù)報(bào)表的主要特征之一就是可靠性,即他們必須忠實(shí)記錄交易與事件.有時(shí)交易的經(jīng)濟(jì)實(shí)質(zhì)和它的法律形式不一致.財(cái)務(wù)報(bào)表要想做到公允表達(dá)就必須記錄交易的經(jīng)濟(jì)實(shí)質(zhì).事實(shí)上僅有少量交易的經(jīng)濟(jì)實(shí)質(zhì)與其法律形式不一致,但一旦出現(xiàn)該情況,就需十分重視,因?yàn)樗话闵婕拜^大的金額或是有意的誤導(dǎo).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(jīng)濟(jì)實(shí)質(zhì)與其法律形式不同，則通常具有以下特征:

-資產(chǎn)所有權(quán)不歸屬承擔(dān)風(fēng)險(xiǎn)和收益的這一方；

-如果一項(xiàng)交易與其他交易相關(guān)聯(lián)，有必要將這些交易作為一個(gè)整體來考慮他們的經(jīng)濟(jì)實(shí)質(zhì)

-合同內(nèi)含有選擇權(quán)，但該選擇權(quán)注定行使或不行使.-資產(chǎn)背離其公允價(jià)值出售

許多復(fù)雜的交易通常同時(shí)具體以上幾個(gè)特征.PROVISION（準(zhǔn)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(hào)31010307：針對(duì)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(hào)31010308：針對(duì)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(huì)計(jì)準(zhǔn)則第37號(hào)?準(zhǔn)備,或有資產(chǎn)和或有負(fù)債?僅處理屬于負(fù)債定義內(nèi)的準(zhǔn)備.準(zhǔn)備的定義是不確定金額和時(shí)間的債務(wù).準(zhǔn)備應(yīng)該符合債務(wù)的定義.準(zhǔn)備是由過去事件引發(fā)的,通常法定義務(wù)和推定義務(wù)會(huì)引起準(zhǔn)備.（b）國際會(huì)計(jì)準(zhǔn)則第37號(hào)主要規(guī)范什么時(shí)候計(jì)提/不計(jì)提準(zhǔn)備.準(zhǔn)備濫用包括（1）為將來的損失做準(zhǔn)備;（2）不正確準(zhǔn)備環(huán)境成本;（3）以豐補(bǔ)歉.IMPAIRMENT OF ASSETS（資產(chǎn)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(dāng)資產(chǎn)或資產(chǎn)組的賬面價(jià)值高于其可收回價(jià)值時(shí)則出現(xiàn)了資產(chǎn)減值損失.可收回價(jià)值是指可變現(xiàn)價(jià)值和使用價(jià)值（資產(chǎn)預(yù)計(jì)未來現(xiàn)金流量的現(xiàn)值）中較高的值.當(dāng)出現(xiàn)資產(chǎn)減值跡象時(shí)，企業(yè)需進(jìn)行資產(chǎn)減值測試.（ii）資產(chǎn)減值的跡象特征

1.較差的運(yùn)營結(jié)果

2.資產(chǎn)市值的大幅度下降

3.使用年限縮短/殘值減少

4.經(jīng)濟(jì)/市場形勢(shì)逆轉(zhuǎn)

5.重大重組

6.關(guān)鍵員工/顧客流失

7.長期利率上揚(yáng)

8.資產(chǎn)價(jià)值高于可變現(xiàn)價(jià)值

補(bǔ)充閱讀材料（出自《金融時(shí)報(bào)》，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(cái)務(wù)的使用者包括現(xiàn)在和潛在的投資者、雇員、貸款人、供應(yīng)商和其他商業(yè)債權(quán)人、顧客、政府及其機(jī)構(gòu)與公眾。他們利用財(cái)務(wù)報(bào)表以滿足他們對(duì)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(fēng)險(xiǎn)資本的提供者以及他們的顧問關(guān)心他們投資的內(nèi)在風(fēng)險(xiǎn)和投資報(bào)酬。他們需要資料來幫助他們決定是否應(yīng)當(dāng)買進(jìn)、持有或賣出。股東們還關(guān)心幫助他們?cè)u(píng)估企業(yè)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(guān)心有關(guān)其雇主穩(wěn)定性和獲利能力方面的資料。他們還關(guān)心使他們?cè)u(píng)估企業(yè)提供報(bào)酬、退休福利和就業(yè)機(jī)會(huì)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(guān)心那些能使他們確定自己的貸款和貸款利息在到期時(shí)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(yīng)商和其他商業(yè)債權(quán)人。供應(yīng)商和其他債權(quán)人關(guān)心那些能使他們確定欠他們的款項(xiàng)在到期時(shí)能否得到支付的資料。商業(yè)債權(quán)人只要不依賴企業(yè)繼續(xù)作為其主要顧客，其對(duì)企業(yè)的關(guān)心在時(shí)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(guān)心有關(guān)企業(yè)延續(xù)性方面的資料，尤其是當(dāng)他們與企業(yè)有長期性聯(lián)系或依賴企業(yè)時(shí)。

（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(jī)構(gòu)。政府及其機(jī)構(gòu)關(guān)心資源的分配，因此也關(guān)心企業(yè)的活動(dòng)。為了管理企業(yè)的活動(dòng)、決定稅收政策和作為國民收入等類似統(tǒng)計(jì)資料的基礎(chǔ)，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(yè)以各種方式影響公眾的成員。例如，企業(yè)可能以多種方式對(duì)當(dāng)?shù)亟?jīng)濟(jì)作出貢獻(xiàn)，包括其雇請(qǐng)的人數(shù)和對(duì)當(dāng)?shù)毓?yīng)商的惠顧。財(cái)務(wù)報(bào)表通過提供關(guān)于企業(yè)興衰趨勢(shì)、近期發(fā)展和活動(dòng)范圍方面的資料，可以對(duì)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(duì)資料的需要不可能完全由財(cái)務(wù)報(bào)表來滿足，但是仍然存在著對(duì)所有使用者來說是共同的需要。因?yàn)橥顿Y者是企業(yè)風(fēng)險(xiǎn)資本的提供者，因此，為了滿足他們的需要而提供的財(cái)務(wù)報(bào)表，也可以滿足財(cái)務(wù)報(bào)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(yè)的管理當(dāng)局對(duì)企業(yè)財(cái)務(wù)報(bào)表的編制和呈報(bào)負(fù)有首要責(zé)任。企業(yè)管理當(dāng)局也關(guān)心財(cái)務(wù)報(bào)表中所包括的信息，盡管它能夠取得有助于其執(zhí)行計(jì)劃、決策和控制職責(zé)的其他管理和財(cái)務(wù)方面的資料。管理當(dāng)局有能力決定這類附加資料的形式和內(nèi)容，以滿足其自己的需要。然而，對(duì)這一類信息的報(bào)告，不屬于本結(jié)構(gòu)的范圍。但是，公布的財(cái)務(wù)報(bào)表都是以管理當(dāng)局所使用的關(guān)于企業(yè)財(cái)務(wù)狀況、經(jīng)營業(yè)績和財(cái)務(wù)狀況變動(dòng)方面的資料為依據(jù)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(zhì)量特征是指使財(cái)務(wù)報(bào)表提供的信息對(duì)使用者有用的那些屬性。四項(xiàng)主要的質(zhì)量特征是：可理解性、相關(guān)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(cái)務(wù)報(bào)表所提供的信息的一條基本質(zhì)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(duì)商業(yè)和經(jīng)濟(jì)活動(dòng)以及會(huì)計(jì)有恰當(dāng)?shù)牧私獠⑶以敢饣ㄙM(fèi)適當(dāng)?shù)木θパ芯啃畔ⅰＨ欢行╆P(guān)于復(fù)雜事項(xiàng)的信息由于它們與使用者作經(jīng)濟(jì)決策的需要相關(guān)而應(yīng)包括有財(cái)務(wù)報(bào)表之中，不能僅僅因?yàn)檫@些信息對(duì)于某些使用者來說過于難以理解而將它們排除在財(cái)務(wù)報(bào)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(guān)。當(dāng)信息能夠通過幫助使用者評(píng)價(jià)過去、現(xiàn)在和未來事項(xiàng)或確認(rèn)、更改他們過去的評(píng)價(jià)從而影響到使用者的經(jīng)濟(jì)決策時(shí)，信息就具有相關(guān)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(yù)測作用和確認(rèn)作用是相互聯(lián)系的。例如，關(guān)于擁有資產(chǎn)的現(xiàn)有水平和結(jié)構(gòu)的資料，在使用者致力于預(yù)測企業(yè)利用機(jī)遇和對(duì)付逆境的能力時(shí)，對(duì)使用者是有價(jià)值的。對(duì)于過去關(guān)于企業(yè)結(jié)構(gòu)或計(jì)劃安排的經(jīng)營活動(dòng)的結(jié)果等情況的預(yù)測，同樣的資料則可以起到確認(rèn)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(guān)于財(cái)務(wù)狀況和過去經(jīng)營業(yè)績的資料經(jīng)常被加以使用，作為預(yù)測未來財(cái)務(wù)狀況、經(jīng)營業(yè)績以及使用者直接關(guān)心的其他事項(xiàng)的基礎(chǔ)。其他事項(xiàng)包括股利和工資支付、證券價(jià)格變動(dòng)及企業(yè)承兌到期承諾的能力等。資料要具有預(yù)測價(jià)值，不一定非要采取明確的預(yù)測形式。然而，關(guān)于過去交易和事項(xiàng)的資料的編列方式，可以提高根據(jù)財(cái)務(wù)報(bào)表進(jìn)行預(yù)測的能力。例如，如果分別揭示非常、異常和非經(jīng)常性的收益和費(fèi)用項(xiàng)目，就可以提高收益表的預(yù)測價(jià)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(guān)性受其性質(zhì)和重要性的影響。在某些情況下，單憑信息的性質(zhì)就足以確定其相關(guān)性。例如，如果不管一個(gè)新分部在報(bào)告期內(nèi)所取得的成果的重要性如何，對(duì)該新分部的報(bào)告都可能會(huì)影響對(duì)企業(yè)所面臨的風(fēng)險(xiǎn)與機(jī)遇的評(píng)價(jià)。在另外一些情況下，性質(zhì)和重要性都是重要的。例如，與經(jīng)營業(yè)務(wù)相適應(yīng)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(cuò)報(bào)會(huì)影響使用者根據(jù)財(cái)務(wù)報(bào)表所作的經(jīng)濟(jì)決策，信息就具有重要性。重要性取決于在發(fā)生遺漏或錯(cuò)報(bào)的特定環(huán)境下所判斷的項(xiàng)目或錯(cuò)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(zhì)量特征，倒不如說是提供了一個(gè)門檻或取舍點(diǎn)。

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(dāng)信息沒有重要錯(cuò)誤或偏向并且能夠忠實(shí)反映其所擬反映或理當(dāng)反映的情況以供使用者作依據(jù)時(shí)，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(huì)具有相關(guān)性，但在性質(zhì)或反映上可能會(huì)不那么可靠，以致確認(rèn)這種信息可能會(huì)令人誤解。例如，如果一項(xiàng)法律訴訟的賠償要求的成立與否和金額大小都處在爭執(zhí)當(dāng)中，雖然企業(yè)揭示賠償要求的金額和情況可能是適宜的，但在資產(chǎn)負(fù)債表中確認(rèn)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(shí)反映其所擬反映或理當(dāng)反映的交易或其他事項(xiàng)。因此，舉例來說，資產(chǎn)負(fù)債表就應(yīng)忠實(shí)反映在報(bào)告日期符合確認(rèn)標(biāo)準(zhǔn)的那些形成企業(yè)資產(chǎn)、負(fù)債和權(quán)益的交易和其他事項(xiàng)。

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(cái)務(wù)信息都可能遇到由于它不能完全忠實(shí)反映它所擬反映的情況而帶來的風(fēng)險(xiǎn)。這并不是由于存有偏向，而是由于在辨認(rèn)所要計(jì)量的交易和其他事項(xiàng)，或在設(shè)計(jì)和運(yùn)用能夠傳遞與那些交易和事項(xiàng)相對(duì)應(yīng)的信息的計(jì)量和反映技術(shù)上，存在著固有的困難。在某些情況下，對(duì)項(xiàng)目財(cái)務(wù)影響的計(jì)量可能是那么地不確定，以致使企業(yè)在通常情況下對(duì)它們無法在財(cái)務(wù)報(bào)表中加以確認(rèn)。例如，雖然大多數(shù)企業(yè)隨著時(shí)間的推移在內(nèi)部都會(huì)產(chǎn)生商譽(yù)，但是要可靠地確認(rèn)或計(jì)量這種商譽(yù)，通常是困難的。然而，在另外一些情況下，確認(rèn)項(xiàng)目并且揭示在確認(rèn)和計(jì)量方面存在著錯(cuò)誤的風(fēng)險(xiǎn)，可能是恰當(dāng)?shù)摹?/p>

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(shí)反映它所擬反映的交易或其他事項(xiàng)，那就必須根據(jù)它們的實(shí)質(zhì)和經(jīng)濟(jì)現(xiàn)實(shí)，而不是僅僅根據(jù)它們的法律形式進(jìn)行核算和反映。交易或其他事項(xiàng)的實(shí)質(zhì)，不總是與它們的法律或設(shè)計(jì)形式的外在面貌相一致的。例如，企業(yè)將一項(xiàng)資產(chǎn)處理給另一單位，可以在文件中聲稱將法律所有權(quán)轉(zhuǎn)讓給該單位：然而，還可能存在協(xié)議，可以保證企業(yè)繼續(xù)享有該項(xiàng)資產(chǎn)所包含的未來經(jīng)濟(jì)利益。在這種情況下，報(bào)告一項(xiàng)銷售就不可能忠實(shí)反映所達(dá)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(cái)務(wù)報(bào)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(dá)到預(yù)定的成果或結(jié)果，通過對(duì)信息的選擇和列報(bào)，使財(cái)務(wù)報(bào)表影響了決策或判斷，那么，財(cái)務(wù)報(bào)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(cái)務(wù)報(bào)表的編制者確實(shí)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(yīng)收賬款的可收回程度、廠房和設(shè)備的可能使用年限以及可能發(fā)生的要求保修的次數(shù)等。要對(duì)這類不確定性加以確認(rèn)，則應(yīng)揭示它們的性質(zhì)和范圍，并在編制財(cái)務(wù)報(bào)表過程中實(shí)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(jì)時(shí)，在實(shí)施必需的判斷中加入一定程度的謹(jǐn)慎，以便不高估資產(chǎn)或收益，也不低估負(fù)債或費(fèi)用。然而，實(shí)施審慎性原則并不允許諸如設(shè)立秘密儲(chǔ)備金、過分地提取準(zhǔn)備、故意壓低資產(chǎn)或收益，或故意抬高負(fù)債或費(fèi)用等，因?yàn)檫@樣編制出來的財(cái)務(wù)報(bào)表不可能是中立的，從而也就不會(huì)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(cái)務(wù)報(bào)表中的信息必須在重要性和成本的許可范圍內(nèi)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(guān)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(yè)在不同時(shí)期的財(cái)務(wù)報(bào)表，以便明確企業(yè)財(cái)務(wù)狀況和經(jīng)營業(yè)績的變化趨勢(shì)。使用者還必須能夠比較不同企業(yè)之間的財(cái)務(wù)報(bào)表，以使評(píng)價(jià)它們相對(duì)的財(cái)務(wù)狀況、經(jīng)營業(yè)績和財(cái)務(wù)狀況變動(dòng)。因此，不論是對(duì)于某個(gè)企業(yè)的任何地方和不同時(shí)間，還是對(duì)于不同的企業(yè)，對(duì)于同類交易和其他事項(xiàng)的財(cái)務(wù)影響的計(jì)量與反映，都必須按照一致的方法進(jìn)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(zhì)量特征有一個(gè)重要的含義，即應(yīng)把編制財(cái)務(wù)報(bào)表所采用的會(huì)計(jì)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(yè)在不同時(shí)期以及不同企業(yè)對(duì)同類交易和其他事項(xiàng)所采用的會(huì)計(jì)政策之間的差別。遵循國際會(huì)計(jì)準(zhǔn)則，包括揭示企業(yè)所采用的會(huì)計(jì)政策，有助于達(dá)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(duì)可比性的要求，不應(yīng)混同于單純的統(tǒng)一性，并且不應(yīng)允許其成為引進(jìn)經(jīng)過改進(jìn)的會(huì)計(jì)準(zhǔn)則的一種障礙。如果采用的政策不符合相關(guān)性和可靠性的質(zhì)量特征，企業(yè)就不宜繼續(xù)以相同的方式核算某一交易或其他事項(xiàng)。當(dāng)存在更具相關(guān)性和更可靠性的備選方法時(shí)，如果企業(yè)仍保持會(huì)計(jì)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(yè)在不同時(shí)期的財(cái)務(wù)狀況、經(jīng)營業(yè)績和財(cái)務(wù)狀況變動(dòng)，財(cái)務(wù)報(bào)表反映以前各期的相應(yīng)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(bào)告信息的過程中如果有不恰當(dāng)?shù)难诱`，信息就失去了其相關(guān)性。企業(yè)管理當(dāng)局可能需要權(quán)衡及時(shí)報(bào)告與提供可靠信息這兩者的相對(duì)優(yōu)點(diǎn)。為了在及時(shí)的基礎(chǔ)上提供信息，往往在了解某一交易或其他事項(xiàng)的所有方面之前，就可能必須作出報(bào)告，這樣就會(huì)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(bào)告，信息可能會(huì)相當(dāng)可靠，但對(duì)于必須在事中作出決策的使用者來說，用處可能就會(huì)很小。為了在相關(guān)性和可靠性之間作出權(quán)衡，首先需要考慮的是如可最好地滿足使用者作出經(jīng)濟(jì)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(zhì)量特征。從信息中派生出來的效益應(yīng)該超過提供它的成本。然而，評(píng)價(jià)效益和成本實(shí)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(duì)象的其他使用者所享受。例如，向貸款人提供進(jìn)一步的資料可能能夠降低企業(yè)的借款費(fèi)用。根據(jù)以上這些理由，在任何特定情況下，要進(jìn)行成本效益測試，都是困難的。然而，財(cái)務(wù)報(bào)表的編制者和使用者，尤其是準(zhǔn)則制定者，應(yīng)當(dāng)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(shí)務(wù)中，在質(zhì)量特征之間進(jìn)行平衡或作出取舍，經(jīng)常是有必要的。通常來說其目的是在各質(zhì)量特征之間取得適當(dāng)平衡，以便達(dá)到財(cái)務(wù)報(bào)表的目標(biāo)。在不同的場合下判定質(zhì)量特征的相對(duì)重要性，是一種專業(yè)判斷的問題。正實(shí)和公正的觀點(diǎn)/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(cái)務(wù)報(bào)表經(jīng)常被描述為真實(shí)和公正地反映了或公正地反映了企業(yè)的財(cái)務(wù)狀況、經(jīng)營成果和財(cái)務(wù)狀況變動(dòng)情況。雖然本結(jié)構(gòu)不直接涉及這類概念，但是，對(duì)主要質(zhì)量特征和恰當(dāng)會(huì)計(jì)準(zhǔn)則的應(yīng)用，通常可以產(chǎn)生能夠傳遞真實(shí)和公正的信息或公正地反映信息的財(cái)務(wù)報(bào)表。

常用會(huì)計(jì)英語詞匯 【字體：大 中 小】【打印】

基本詞匯

A(1)account 賬戶,報(bào)表

A(2)accounting postulate 會(huì)計(jì)假設(shè)

A(3)accounting valuation 會(huì)計(jì)計(jì)價(jià)

A(4)accountability concept 經(jīng)營責(zé)任概念

A(5)accountancy 會(huì)計(jì)職業(yè)

A(6)accountant 會(huì)計(jì)師

A(7)accounting 會(huì)計(jì)

A(8)agency cost 代理成本

A(9)accounting bases 會(huì)計(jì)基礎(chǔ)

A(10)accounting manual 會(huì)計(jì)手冊(cè)

A(11)accounting period 會(huì)計(jì)期間

A(12)accounting policies 會(huì)計(jì)方針

A(13)accounting rate of return 會(huì)計(jì)報(bào)酬率

A(14)accounting reference date 會(huì)計(jì)參照日

A(15)accounting reference period 會(huì)計(jì)參照期間

A(16)accrual concept 應(yīng)計(jì)概念

A(17)accrual expenses 應(yīng)計(jì)費(fèi)用

A(18)acid test ratio 速動(dòng)比率(酸性測試比率)

A(19)acquisition 收購

A(20)acquisition accounting 收購會(huì)計(jì)

A(21)adjusting events 調(diào)整事項(xiàng)

A(22)administrative expenses 行政管理費(fèi)

A(23)amortization 攤銷

A(24)analytical review 分析性復(fù)核

A(25)annual equivalent cost 等量成本法

A(26)annual report and accounts 報(bào)告和報(bào)表

A(27)appraisal cost 檢驗(yàn)成本

A(28)appropriation account 盈余分配賬戶

A(29)articles of association 公司章程細(xì)則

A(30)assets 資產(chǎn)

A(31)assets cover 資產(chǎn)擔(dān)保

A(32)asset value per share 每股資產(chǎn)價(jià)值

A(33)associated company 聯(lián)營公司

A(34)attainable standard 可達(dá)標(biāo)準(zhǔn) A(35)attributable profit 可歸屬利潤 A(36)audit 審計(jì)

A(37)audit report 審計(jì)報(bào)告

A(38)auditing standards 審計(jì)準(zhǔn)則

A(39)authorized share capital 額定股本 A(40)available hours 可用小時(shí) 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(jì)算 B(44)bad debts 壞帳

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

B(48)bank reconciliation 銀行存款調(diào)節(jié)表 B(49)bank statement 銀行對(duì)賬單 B(50)bankruptcy 破產(chǎn)

B(51)basis of apportionment 分?jǐn)偦A(chǔ) B(52)batch 批量

B(53)batch costing 分批成本計(jì)算 B(54)beta factor B(市場)風(fēng)險(xiǎn)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(yù)計(jì)單 B(59)bill payable 應(yīng)付票據(jù) B(60)bill receivable 應(yīng)收票據(jù) 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(diǎn)

B(67)breaking-down time 復(fù)位時(shí)間 B(68)budget 預(yù)算

B(69)budget center 預(yù)算中心

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

B(73)budgetary control 預(yù)算控制 B(74)budgeted capacity 預(yù)算生產(chǎn)能力 B(75)business center 經(jīng)營中心 B(76)business entity 營業(yè)個(gè)體 B(77)business unit 經(jīng)營單位

B(78)by-product 副產(chǎn)品

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

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

C(83)capital assets pricing model 資本資產(chǎn)計(jì)價(jià)模式 C(84)capital commitment 承諾資本 C(85)capital employed 已運(yùn)用的資本 C(86)capital expenditure 資本支出

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

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

C(94)capital resource planning 資本資源計(jì)劃 C(95)capital surplus 資本盈余 C(96)capital turnover 資本周轉(zhuǎn)率 C(97)card 記錄卡 C(98)cash 現(xiàn)金

C(99)cash account 現(xiàn)金賬戶 C(100)cash book 現(xiàn)金賬薄 C(101)cash cow 金牛產(chǎn)品 C(102)cash flow 現(xiàn)金流量

C(103)cash flow budget 現(xiàn)金流量預(yù)算 C(104)cash flow statement 現(xiàn)金流量表 C(105)cash ledger 現(xiàn)金分類賬 C(106)cash limit 現(xiàn)金限額 C(107)CCA 現(xiàn)時(shí)成本會(huì)計(jì) C(108)center 中心

C(109)changeover time 變更時(shí)間

C(110)chartered entity 特許經(jīng)濟(jì)個(gè)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(shí)卡 C(115)code 代碼

C(116)commitment accounting 承諾確認(rèn)會(huì)計(jì) C(117)common cost 共同成本

C(118)company limited by guarantee 有限擔(dān)保責(zé)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(yè)企業(yè)

C(123)consistency concept 一致性概念 C(124)consolidated accounts 合并報(bào)表 C(125)consolidation accounting 合并會(huì)計(jì) C(126)consortium 財(cái)團(tuán)

C(127)contingency plan 應(yīng)急計(jì)劃

C(128)contingent liabilities 或有負(fù)債 C(129)continuous operation 連續(xù)生產(chǎn) C(130)contra 抵消

C(131)contract cost 合同成本

C(132)contract costing 合同成本計(jì)算 C(133)contribution centre 貢獻(xiàn)中心 C(134)contribution chart 貢獻(xiàn)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(zhuǎn)換為股票的貸款 C(142)corporate appraisal 公司評(píng)估 C(143)corporate planning 公司計(jì)劃

C(144)corporate social reporting 公司社會(huì)報(bào)告 C(145)cost 成本

C(146)cost account 成本賬戶 C(147)cost accounting 成本會(huì)計(jì)

C(148)cost accounting manual 成本手冊(cè) C(149)cost adjustment 成本調(diào)整 C(150)cost allocation 成本分配 C(151)cost apportionment 成本分?jǐn)?C(152)cost attribution 成本歸屬 C(153)cost audit 成本審計(jì)

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(dòng)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(jié)構(gòu) 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(jì)算

C(166)credit note 貸項(xiàng)通知

C(167)credit report 信貸報(bào)告書 C(168)creditor 債權(quán)人

C(169)creditor days ratio 應(yīng)付賬款天數(shù)率 C(170)creditors ledger 應(yīng)付賬款分類賬 C(171)critical event 關(guān)鍵事項(xiàng) C(172)critical path 關(guān)鍵路線

C(173)cumulative preference shares 累積優(yōu)先股 C(174)current asset 流動(dòng)資產(chǎn)

C(175)current cost accounting 現(xiàn)時(shí)成本會(huì)計(jì) C(176)current liabilities 流動(dòng)負(fù)債

C(177)current purchasing power accounting 現(xiàn)時(shí)購買力會(huì)計(jì) C(178)current ratio 流動(dòng)比率 C(179)cut-off 截止 C(180)CVP 本量利分析

C(181)cycle time 周轉(zhuǎn)時(shí)間 D(182)debenture 債券

D(183)debit note 借項(xiàng)通知

D(184)debit capacity 舉債能力 D(185)debt ratio 債務(wù)比率 D(186)debtor 債務(wù)人;應(yīng)收賬款

D(187)debtor days ratio 應(yīng)收賬款天數(shù)率 D(188)debtors ledger 應(yīng)收賬款分類賬

D(189)debtor' age analysis 應(yīng)收賬款賬齡分析 D(190)decision driven costs 決策連動(dòng)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(bào)表 D(198)departmental budget 部門預(yù)算 D(199)depreciation 折舊 D(200)dispatch note 發(fā)運(yùn)單

D(201)development cost 開發(fā)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(xiàng)

D(205)direct hours yield 直接小時(shí)產(chǎn)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(shí)率

D(208)directs on indirect work 間接工作事項(xiàng)上的工時(shí) D(209)discount rate 貼現(xiàn)率

D(210)discounted cash flow 現(xiàn)金流量貼現(xiàn) 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(shí)

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

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

D(220)double entry accounting 復(fù)式會(huì)計(jì) D(221)double-entry book-keeping 復(fù)式薄記 D(222)doubtful debts 可疑債務(wù) D(223)down time 停工時(shí)間

D(224)dynamic programming 動(dòng)態(tài)規(guī)劃 E(225)earning per share 每股盈利 E(226)earning ratio 市盈率

E(227)economic order quantity(EOQ)經(jīng)濟(jì)訂購批量 E(228)efficient market hypothesis 有效市場假設(shè) E(229)efficiency ration 效率性比率 E(230)element of cost 成本要素 E(231)entity 經(jīng)濟(jì)個(gè)體

E(232)environmental audit 環(huán)境審計(jì)

E(233)environmental impact assessment 環(huán)境影響評(píng)價(jià) E(234)EOQ 經(jīng)濟(jì)訂購批量 E(235)equity 權(quán)益

E(236)equity method of accounting 權(quán)益法會(huì)計(jì)計(jì)算 E(237)equity share capital 權(quán)益股本 E(238)equivalent units 當(dāng)量 E(239)event 事項(xiàng)

E(240)exceptional items 例外事項(xiàng) E(241)expected value 期望值 E(242)expenditure 支出 E(243)expenses 費(fèi)用

E(244)external audit 外部審計(jì)

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

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

F(254)financial accounting 財(cái)務(wù)會(huì)計(jì)

F(255)financial accounts calendar adjustment 財(cái)務(wù)報(bào)表的日歷時(shí)間調(diào)整

F(256)financial management 財(cái)務(wù)管理

F(257)financial planning 財(cái)務(wù)計(jì)劃

F(258)financial statement 財(cái)務(wù)報(bào)表

F(259)finished goods 完成品

F(260)fixed asset 固定資產(chǎn)

F(261)fixed overhead 固定制造費(fèi)用

F(262)fixed asset turnover 固定資產(chǎn)周轉(zhuǎn)率

F(263)fixed assets register 固定資產(chǎn)登記薄

F(264)fixed cost 固定成本

F(265)flexed budget 變動(dòng)限額預(yù)算

F(266)flexible budget 彈性預(yù)算

F(267)float time 浮動(dòng)時(shí)間

F(268)floating charge 流動(dòng)抵押

F(269)flow of funds statement 資金流量表

F(270)forecasting 預(yù)測

F(271)founder's shares 發(fā)起人股份

F(272)full capacity 滿負(fù)荷生產(chǎn)能力

F(273)function costing 職能成本計(jì)算

F(274)functional budget 職能預(yù)算

F(275)fund accounting 基金會(huì)計(jì)

F(276)fundamental accounting concept 基礎(chǔ)會(huì)計(jì)概念

F(277)fungible assets 可互換資產(chǎn)

F(278)futuristic planning 遠(yuǎn)景計(jì)劃

G(279)gap analysis 間距分析

G(280)gearing 舉債經(jīng)營比率(杠桿)

G(281)goal congruence 目標(biāo)一致性

G(282)going concern concept 持續(xù)經(jīng)營概念

G(283)goods received note 商品收訖單

G(284)goodwill 商譽(yù)

G(285)gross dividend yield 總股息產(chǎn)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(yè)集團(tuán)

G(290)group accounts 集團(tuán)報(bào)表

H(291)high-geared 高結(jié)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(huì)計(jì)

H(295)hours 小時(shí)

H(296)hurdle rate 最低可接受的報(bào)酬率

I(297)ideal standard 理想標(biāo)準(zhǔn)

I(298)idle capacity ration 閑置生產(chǎn)能力比率 I(299)idle time 閑置時(shí)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(bào)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(chǎn)出率 I(306)indirect cost 間接成本 I(307)indirect hours 間接小時(shí) I(308)insolvency 無力償付

I(309)intangible asset 無形資產(chǎn) I(310)integrated accounts 綜合報(bào)表

I(311)interdependency concept 關(guān)聯(lián)性概念 I(312)interest cover 利息保障倍數(shù) I(313)interlocking accounts 連鎖報(bào)表 I(314)internal audit 內(nèi)部審計(jì) I(315)internal check 內(nèi)部牽制

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

I(318)internal rate of return(IRR)內(nèi)含報(bào)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(fā)票登記薄 I(323)issued share capital 已發(fā)行股本 J(324)job 定單

J(325)job card 工作卡

J(326)job costing 工作成本計(jì)算 J(327)job sheet 工作單 J(328)joint cost 聯(lián)合成本 J(329)joint products 聯(lián)產(chǎn)品

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

J(333)just-in-time(JIT)適時(shí)制度

J(334)just-in-time production 適時(shí)生產(chǎn) J(335)just-in-time purchasing 適時(shí)購買 K(336)key factor 關(guān)鍵因素 L(337)labour 人工

L(338)labour transfer note 人工轉(zhuǎn)移單 L(339)leaning curve 學(xué)習(xí)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(jīng)營比率

L(344)liabilities 負(fù)債

L(345)life cycle costing 壽命周期成本計(jì)算

L(346)LIFO 后近先出法

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

L(348)limiting factor 限制因素

L(349)line-item budget 明細(xì)支出預(yù)算

L(350)liner programming 線性規(guī)劃

L(351)liquid assets 變現(xiàn)資產(chǎn)

L(352)liquidation 清算

L(353)liquidity ratios 易變現(xiàn)比率

L(354)loan 貸款

L(355)loan capital 借入資本

L(356)long range planning 長期計(jì)劃

L(357)lost time record 虛耗時(shí)間記錄

L(358)low geared 低結(jié)合杠桿(比例)

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

M(360)machine hour rate 機(jī)器小時(shí)率

M(361)machine time record 機(jī)器時(shí)間記錄

M(362)managed cost 管理成本

M(363)management accounting 管理會(huì)計(jì)

M(364)management accounting concept 管理會(huì)計(jì)概念

M(365)management accounting guides 管理會(huì)計(jì)指導(dǎo)方針

M(366)management audit 管理審計(jì)

M(367)management buy-out 管理性購買產(chǎn)權(quán)

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(jì)算

M(373)mark-down 降低標(biāo)價(jià)

M(374)mark-up 提高標(biāo)價(jià)

M(375)market risk premium 市場分險(xiǎn)補(bǔ)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(lǐng)料單

M(381)materials returned note 退料單

M(382)materials transfer note 材料轉(zhuǎn)移單

M(383)memorandum of association 公司設(shè)立細(xì)則

M(384)merger 兼并

M(385)merger accounting 兼并會(huì)計(jì) M(386)minority interest 少數(shù)股權(quán) M(387)mixed cost 混合成本 N(388)net assets 凈資產(chǎn)

N(389)net book value 凈賬面價(jià)值

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

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

N(394)net realizable value 可變現(xiàn)凈值 N(395)net worth 資產(chǎn)凈值

N(396)network analysis 網(wǎng)絡(luò)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(diào)整事項(xiàng)

N(402)non-financial performance measurement 非財(cái)務(wù)業(yè)績計(jì)量 N(403)non-integrated accounts 非綜合報(bào)表 N(404)non-liner programming 非線性規(guī)劃 N(405)non-voting shares 無表決權(quán)的股份 N(406)notional cost 名義成本

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

O(411)off balance sheet finance 資產(chǎn)負(fù)債表外籌資 O(412)offer for sale 標(biāo)價(jià)出售 O(413)operating budget 經(jīng)營預(yù)算 O(414)operating lease 經(jīng)營租賃

O(415)operating statement 營業(yè)報(bào)表 O(416)operation time 操作時(shí)間

O(417)operational control 經(jīng)營控制 O(418)operational gearing 經(jīng)營杠桿 O(419)operating plans 經(jīng)營計(jì)劃 O(420)opportunity cost 機(jī)會(huì)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(fèi)用

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

O(428)overtrading 超過營業(yè)資金的經(jīng)營 P(429)paid cheque 已付支票

P(430)paid-up share capital 認(rèn)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(yōu)先股 P(434)partnership 合伙

P(435)payable ledger 應(yīng)付款項(xiàng)賬戶 P(436)payback 回收期

P(437)payments and receipts account 收入和支出報(bào)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(duì)營業(yè)額比率 P(442)period cost 期間成本

P(443)perpetual inventory 永續(xù)盤存 P(444)personal account 記名賬戶 P(445)PEPT 項(xiàng)目評(píng)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(shí)地盤存 P(449)planning 計(jì)劃

P(450)planning horizon 計(jì)劃時(shí)限 P(451)planning period 計(jì)劃期間 P(452)policy cost 政策成本 P(453)position audit 狀況審計(jì)

P(454)post balance sheet events 資產(chǎn)負(fù)債表編后事項(xiàng) P(455)practical capacity 實(shí)際生產(chǎn)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(yōu)先股

P(459)preference creditors 優(yōu)先債權(quán)人 P(460)preferred creditors 優(yōu)先債權(quán)人 P(461)prepayments 預(yù)付款項(xiàng) P(462)present value 現(xiàn)值

P(463)prevention cost 預(yù)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(yù)算因素 P(468)prior charge capital 優(yōu)先股

P(469)prior year adjustments 以前調(diào)整

P(470)priority base budgeting 優(yōu)先順序體制的預(yù)算 P(471)private company 私人公司

P(472)pro-forma invoice 預(yù)開發(fā)票 P(473)problem child 問號(hào)產(chǎn)品

P(474)process costing 分步成本計(jì)算 P(475)process time 加工時(shí)間 P(476)product cost 產(chǎn)品成本

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

P(479)production cost of sales 售貨成本

P(480)production volume ratio 生產(chǎn)業(yè)務(wù)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 利潤留存 P(484)profit to turnover ratio 利潤對(duì)營業(yè)額比率 P(485)profit-volume graph 利量圖 P(486)profitability index 盈利指數(shù) P(487)programming 規(guī)劃

P(488)project evaluation and review technique 項(xiàng)目評(píng)審法 P(489)projection 預(yù)計(jì)

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(fèi)用準(zhǔn)備 P(493)prudent concept 穩(wěn)健性概念 P(494)public company 公開公司 P(495)purchase order 訂購單

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

Q(498)quality related costs 質(zhì)量有關(guān)成本 Q(499)queuing time 排隊(duì)時(shí)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(bào)表 R(505)receivable ledger 應(yīng)收款項(xiàng)賬戶 R(506)redeemable shares 可贖回股份 R(507)redemption 贖回

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

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

R(513)reliability concept 可靠性概念 R(514)replacement price 重置價(jià)格 R(515)report 報(bào)表

R(516)reporting 報(bào)告

R(517)research cost, applied 應(yīng)用性研究成本

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

R(519)reserves 留存收益

R(520)residual income 剩余收益

R(521)responsibility center 責(zé)任中心

R(522)retention money 保留款額

R(523)return on capital employed 運(yùn)用資本報(bào)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(rèn)股權(quán)發(fā)行

R(530)rolling budget 滾動(dòng)預(yù)算

R(531)rolling forecast 滾動(dòng)預(yù)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(fā)行

S(537)secured creditors 有擔(dān)保的債權(quán)人

S(538)segmental reporting 分部報(bào)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(dòng)成本

S(542)sensitivity analysis 敏感性分析

S(543)service cost center 服務(wù)成本中心

S(544)service costing 服務(wù)成本計(jì)算

S(545)set-up time 安裝時(shí)間

S(546)shadow prices 影子價(jià)格

S(547)share 股票

S(548)share capital 股份資本

S(549)share option scheme 購股權(quán)證方案

S(550)share premium 股票溢價(jià)

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(shí)間

S(555)social responsibility cost 社會(huì)責(zé)任成本

S(556)sole trader 獨(dú)資經(jīng)營者

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

S(558)special order costing 特殊定單成本計(jì)算

S(559)staff costs 職工成本

S(560)statement of account 營業(yè)賬單 S(561)statement of affairs 財(cái)務(wù)狀況表 S(562)statutory body 法定實(shí)體 S(563)stock 存貨

S(564)stock control 存貨控制 S(565)stock turnover 存貨周轉(zhuǎn)率 S(566)stocktaking 盤點(diǎn)存貨

S(567)stores requisition 領(lǐng)料申請(qǐng)單

S(568)strategic business unit 戰(zhàn)略性經(jīng)營單位

S(569)strategic management accounting 戰(zhàn)略管理會(huì)計(jì) S(570)strategic planning 戰(zhàn)略計(jì)劃 S(571)strategy 戰(zhàn)略

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

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

S(579)SWOT analysis 長處和短處,機(jī)會(huì)和威脅分析 S(580)system 制度,體系

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

T(584)tangible asset 有形資產(chǎn)

T(585)tangible fixed asset statement 有形固定資產(chǎn)表 T(586)target cost 目標(biāo)成本

T(587)terotechnology 設(shè)備綜合工程學(xué) T(588)throughput accounting 生產(chǎn)量會(huì)計(jì) T(589)time 時(shí)間

T(590)time sheet 時(shí)間記錄表 T(591)total assets 總資產(chǎn)

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

T(594)trade creditors 購貨客戶(應(yīng)付賬款)T(595)trade debtors 銷貨客戶(應(yīng)收賬款)T(596)trading profit and loss account 營業(yè)損益表 T(597)transfer price 轉(zhuǎn)讓價(jià)格 T(598)transit time 中轉(zhuǎn)時(shí)間 T(599)treasurership 財(cái)務(wù)長制度 T(600)trail balance 試算平衡表 T(601)turnover 營業(yè)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(fèi)用

U(605)uniform accounting 統(tǒng)一會(huì)計(jì)

U(606)uniform costing 統(tǒng)一成本計(jì)算

U(607)unissued share capital 未發(fā)行股本

V(608)value 價(jià)值

V(609)value added 增值

V(610)value analysis 價(jià)值分析

V(611)value for money audit 經(jīng)濟(jì)效益審計(jì)

V(612)vote 表決

V(613)voucher 憑證

W(614)waiting time 等候時(shí)間

W(615)waste 廢品(料)

W(616)wasting asset 遞耗資產(chǎn)

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

W(618)weighted average price 加權(quán)平均價(jià)格

W(619)with resource 有追索權(quán)

W(620)without recourse 無追索權(quán)

W(621)working capital 營運(yùn)資本

W(622)write-down 減值

Z(623)zero base budgeting 零基預(yù)算

Z(624)zero coupon bond 無息債券

Z(625)Z score 破產(chǎn)預(yù)測計(jì)分法

第四篇：CPA考試會(huì)計(jì)教案

第一章 總 論1.1會(huì)計(jì)要素

1.1會(huì)計(jì)要素

（一）會(huì)計(jì)要素的概念及分類

會(huì)計(jì)對(duì)象是指會(huì)計(jì)核算和監(jiān)督的內(nèi)容而會(huì)計(jì)要素則是會(huì)計(jì)對(duì)象的基本分類 , 是會(huì)計(jì)核算對(duì)象的具體化。會(huì)計(jì)要素包括資產(chǎn)、負(fù)債、所有者權(quán)益、收入、費(fèi)用和利潤，這六大會(huì)計(jì)要素可以劃分為反映財(cái)務(wù)狀況的會(huì)計(jì)要素和反映經(jīng)營成果的會(huì)計(jì)要素兩大類。反映財(cái)務(wù)狀況的會(huì)計(jì)要素包括資產(chǎn)、負(fù)債和所有者權(quán)益；反映經(jīng)營成果的會(huì)計(jì)要素包括收入、費(fèi)用和利潤。

（二）六要素的概念及特征

1.資產(chǎn)是指過去的交易、事項(xiàng)形成并由企業(yè)擁有或者控制的資源 , 該資源預(yù)期會(huì)給企業(yè)帶來經(jīng)濟(jì)利益。

2.負(fù)債是指過去的交易、事項(xiàng)形成的現(xiàn)時(shí)義務(wù) , 履行該義務(wù)預(yù)期會(huì)導(dǎo)致經(jīng)濟(jì)利益流出企業(yè)。

3.所有者權(quán)益是指所有者在企業(yè)資產(chǎn)中享有的經(jīng)濟(jì)利益 , 其金額為資產(chǎn)減去負(fù)債后的余額。

4.收入是指企業(yè)在銷售商品、提供勞務(wù)及讓渡資產(chǎn)使用權(quán)等日常活動(dòng)中所形成的經(jīng)濟(jì)利益的總流人。收入不包括為第三方或者客戶代收的款項(xiàng)。

5.費(fèi)用是指企業(yè)在銷售商品、提供勞務(wù)等日常活動(dòng)中所發(fā)生的經(jīng)濟(jì)利益的流出。費(fèi)用是經(jīng)營成果的扣除因素。

6.利潤是指企業(yè)在一定會(huì)計(jì)期間的經(jīng)營成果。利潤是反映經(jīng)營成果的最終要素。

（三）會(huì)計(jì)平衡公式

1.資產(chǎn)=負(fù)債+所有者權(quán)益

2.收入一費(fèi)用=利潤

第一章 總 論1.3會(huì)計(jì)確認(rèn)和計(jì)量

1.3會(huì)計(jì)確認(rèn)和計(jì)量

（一）會(huì)計(jì)確認(rèn)

1．概念

會(huì)計(jì)確認(rèn)是指將某一項(xiàng)目，作為資產(chǎn)、負(fù)債、收入、費(fèi)用等正式地記錄并列入會(huì)計(jì)主體資產(chǎn)負(fù)債表或利潤表的過程。

2．確認(rèn)條件

（1）該項(xiàng)目包含的經(jīng)濟(jì)利益很可能流入或流出企業(yè)。這里的很可能是指發(fā)生的可能性超過50%的概率。

（2）與該項(xiàng)目有關(guān)的經(jīng)濟(jì)利益能夠可靠地計(jì)量。

（二）會(huì)計(jì)計(jì)量

1．概念

會(huì)計(jì)計(jì)量是指根據(jù)一定的計(jì)量標(biāo)準(zhǔn)和計(jì)量方法，記錄并在資產(chǎn)負(fù)債表和利潤表中確認(rèn)和列示會(huì)計(jì)要素而確定其金額的過程。

2．會(huì)計(jì)計(jì)量基礎(chǔ)

（1）歷史成本

（2）現(xiàn)行市價(jià)

如果短期投資的市價(jià)低于成本，按現(xiàn)行制度規(guī)定，就應(yīng)當(dāng)以現(xiàn)行市價(jià)作為計(jì)量基礎(chǔ)；盤盈的存貨以同類或類似存貨的市場價(jià)格確定其成本，這也是以現(xiàn)行市價(jià)為計(jì)量基礎(chǔ)。

（3）重置成本

①復(fù)原重置成本

②更新重置成本

（4）可變現(xiàn)凈值

如果存貨的可變現(xiàn)凈值低于成本，存貨就會(huì)以可變現(xiàn)凈值作為計(jì)量基礎(chǔ)。

（5）未來現(xiàn)金流量現(xiàn)值

對(duì)于接受捐贈(zèng)的固定資產(chǎn)，如果捐贈(zèng)方?jīng)]有提供有關(guān)憑據(jù)，同時(shí)同類或類似固定資產(chǎn)也不存在活躍市場，企業(yè)應(yīng)按接受捐贈(zèng)的固定資產(chǎn)的預(yù)計(jì)未來現(xiàn)金流量現(xiàn)值作為入賬價(jià)值；對(duì)于盤盈的固定資產(chǎn)在同類或類似固定資產(chǎn)不存在活躍市場時(shí)，也會(huì)以預(yù)計(jì)未來現(xiàn)金流量現(xiàn)值作為計(jì)量基礎(chǔ)。

第一章 總 論1.4財(cái)務(wù)會(huì)計(jì)報(bào)告

1.4財(cái)務(wù)會(huì)計(jì)報(bào)告

（一）財(cái)務(wù)會(huì)計(jì)報(bào)告概念（見書20頁～21頁）。

（二）財(cái)務(wù)會(huì)計(jì)報(bào)告分類

1．按編報(bào)期間分類

可分為財(cái)務(wù)會(huì)計(jì)報(bào)告、半財(cái)務(wù)會(huì)計(jì)報(bào)告、季度財(cái)務(wù)會(huì)計(jì)報(bào)告和月度財(cái)務(wù)會(huì)計(jì)報(bào)告。

2．按編報(bào)主體分類

個(gè)別財(cái)務(wù)會(huì)計(jì)報(bào)告和集團(tuán)財(cái)務(wù)會(huì)計(jì)報(bào)告。

【練習(xí)題】

一、單項(xiàng)選擇題

1．企業(yè)發(fā)生的下列支出中，屬于收益性支出的是()。

A．購進(jìn)無形資產(chǎn)支出

B．購建固定資產(chǎn)支出

C．專設(shè)銷售機(jī)構(gòu)人員工資支出

D．為購建固定資產(chǎn)而借入的長期借款的借款費(fèi)用

2．強(qiáng)調(diào)不同企業(yè)會(huì)計(jì)信息橫向可比的會(huì)計(jì)核算原則是()原則。

A、相關(guān)性

B、一貫性

C、可比性

D、歷史成本

3、會(huì)計(jì)核算一般原則中，要求合理核算可能發(fā)生的費(fèi)用和損失的原則是()。

A、謹(jǐn)慎性原則

B、重要性原則

C、權(quán)責(zé)發(fā)生制原則

D、配比原則

4、從核算效益看，對(duì)所有會(huì)計(jì)事項(xiàng)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(jǐn)慎性原則

C、相關(guān)性原則

D、重要性原則

5。下列項(xiàng)目中，能夠引起負(fù)債和所有者權(quán)益同時(shí)變動(dòng)的是（）。

A、盈余公積金轉(zhuǎn)增資本

B、上市公司宣告分派現(xiàn)金股利

C、上市公司分派股票股利

D、用稅前利潤彌補(bǔ)虧損

6、根據(jù)可比性原則，國家統(tǒng)一會(huì)計(jì)制度對(duì)選擇會(huì)計(jì)政策方面的要求是（）。

A、盡量增加企業(yè)選擇會(huì)計(jì)政策的余地

B、盡量減少企業(yè)選擇會(huì)計(jì)政策的余地

C、不允許企業(yè)自行選擇會(huì)計(jì)政策

D、不做規(guī)定

7、在物價(jià)上漲的情況下，對(duì)存貨按后進(jìn)先出法進(jìn)行計(jì)價(jià)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(jǐn)慎性原則

二、多項(xiàng)選擇題

1、體現(xiàn)會(huì)計(jì)要素確認(rèn)、計(jì)量方面要求的一般原則有()。

A、明晰性原則

B、權(quán)責(zé)發(fā)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(jǐn)慎性原則

2、根據(jù)我國《企業(yè)會(huì)計(jì)準(zhǔn)則》，我國企業(yè)的會(huì)計(jì)期間劃分為（A、

B、半年

C、季

D、月份

E、旬

3、下列會(huì)計(jì)處理中體現(xiàn)謹(jǐn)慎性原則的是()。

A、對(duì)應(yīng)收帳款計(jì)提壞帳準(zhǔn)備

B、加速折舊法的運(yùn)用

C、后進(jìn)先出法

D、對(duì)或有事項(xiàng)的確認(rèn)和披露

4、收入包括()等日常活動(dòng)所形成的經(jīng)濟(jì)利益的總流入。)。A、銷售商品

B、提供勞務(wù)

C、變賣固定資產(chǎn)

D、出售無形資產(chǎn)

E、他人使用本企業(yè)的資產(chǎn)

5、下列會(huì)計(jì)核算的一般原則中，()屬于會(huì)計(jì)修訂性慣例的要求。

A．謹(jǐn)慎性原則

B．一貫性原則

C．實(shí)質(zhì)重于形式原則

D．歷史成本原則

E、重要性原則

6、我國會(huì)計(jì)實(shí)務(wù)中，下列項(xiàng)目中能引起資產(chǎn)總額增加的有（）。

A、在建工程完工結(jié)轉(zhuǎn)固定資產(chǎn)

B、計(jì)提未到期的長期債券投資的利息

C、長期股權(quán)投資權(quán)益法下實(shí)際收到的股利

D、轉(zhuǎn)讓短期債券投資取得的凈收益

7。下列項(xiàng)目中，違背會(huì)計(jì)核算一貫性原則要求的有（）

A．鑒于股份有限公司會(huì)計(jì)制度的發(fā)布實(shí)施，對(duì)原材料計(jì)提跌價(jià)準(zhǔn)備

B．鑒于利潤計(jì)劃完成情況不佳，將固定資產(chǎn)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(xiàng)專有技術(shù)已經(jīng)陳舊，將其賬面價(jià)值一次性核銷

D．鑒于某固定資產(chǎn)經(jīng)改良性能提高，決定延長其折舊年限

E．鑒于某被投資企業(yè)將發(fā)生重大虧損，將該投資由權(quán)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(huì)計(jì)核算一貫性原則的有（）。A。因?qū)＠暾?qǐng)成功，將已計(jì)入前期損益的研究與開發(fā)費(fèi)用轉(zhuǎn)為無形資產(chǎn)成本B．因預(yù)計(jì)發(fā)生虧損，將以前計(jì)提的在建工程減值準(zhǔn)備全部予以轉(zhuǎn)回C．因客戶的財(cái)務(wù)狀況好轉(zhuǎn)，將壞賬準(zhǔn)備的計(jì)提比例由應(yīng)收賬款余額的30％降為15％D．因首次執(zhí)行《企業(yè)會(huì)計(jì)制度》按規(guī)定對(duì)固定資產(chǎn)預(yù)計(jì)使用年限變更采用追溯調(diào)整法進(jìn)行會(huì)計(jì)處理E．因減持股份而對(duì)被投資單位不再具有重大影響，將長期股權(quán)投資由權(quán)益法改為成本法核算

三、判斷題

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

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

3、某一財(cái)產(chǎn)物資要成為企業(yè)的資產(chǎn)，其所有權(quán)不一定屬于企業(yè)所有, 比如受托加工物資。()

4、某一會(huì)計(jì)事項(xiàng)否具有重要性，在很大程度上取決于會(huì)計(jì)人員的職業(yè)判斷。對(duì)于同一會(huì)計(jì)事項(xiàng)，在某一企業(yè)具有重要性，在另一企業(yè)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(chǔ)上，保證客觀性原則的實(shí)現(xiàn)。（）

6、謹(jǐn)慎性原則要求企業(yè)不僅要核算可能發(fā)生的收入，也要核算可能發(fā)生的費(fèi)用和損失。

（）

7、企業(yè)對(duì)于未來很可能發(fā)生的交易，應(yīng)當(dāng)合理地予以確認(rèn)和計(jì)量。（）

8、我國在境外設(shè)立的企業(yè)在向國內(nèi)報(bào)送會(huì)計(jì)報(bào)表時(shí),可以用某種外幣作為計(jì)量單位,不必折合為人民幣。（）

9、僅僅與取得本期收益有關(guān)的支出應(yīng)作為收益性支出。()

10、如果某項(xiàng)資產(chǎn)不能再為企業(yè)帶來經(jīng)濟(jì)利益，即使是由企業(yè)擁有或者控制的，也不能作為企業(yè)的資產(chǎn)在資產(chǎn)負(fù)債表中列示。（）

第五篇：CPA會(huì)計(jì)考試心得

CPA會(huì)計(jì)考試心得

離考試只剩兩天，但是很多同學(xué)都沒有應(yīng)對(duì)其他考試的那般從容與自信，我亦如此。就我個(gè)人而言，這不僅有注會(huì)考試難度大的原因，更因?yàn)樽约焊緵]準(zhǔn)備好。原因各方各面，但最主要的是個(gè)人原因——自控能力差。暑期復(fù)習(xí)（特別是在家里復(fù)習(xí)）需要克服種種干擾及自我惰性。考試及格已是奢求，所幸在準(zhǔn)備的過程中還是獲得了些許考試的經(jīng)驗(yàn)。

首先，最好是能在六月份就準(zhǔn)備。當(dāng)然，從理論上來講，越早準(zhǔn)備當(dāng)然越好。但是我們學(xué)習(xí)的熱情、效率等影響成績的各方面在經(jīng)歷一段時(shí)間后都會(huì)進(jìn)入一個(gè)瓶頸期。因而，戰(zhàn)線不宜過長，準(zhǔn)備時(shí)間不宜過久。而要突破這個(gè)瓶頸期是很難的，所以，只有在到達(dá)這個(gè)瓶頸期之前使書本知識(shí)得到最大程度的獲取和掌握。在六月份開始準(zhǔn)備，對(duì)我們財(cái)務(wù)管理專業(yè)的同學(xué)來講，對(duì)期末考試有很大程度的幫助，同時(shí)也不會(huì)打亂自己的學(xué)習(xí)計(jì)劃。

其次，備考的計(jì)劃性。由于準(zhǔn)備時(shí)間的有限性，備考計(jì)劃的制定顯得尤為重要的。但是，從以往的學(xué)習(xí)經(jīng)驗(yàn)來看，安排過于緊湊的計(jì)劃，到實(shí)施的時(shí)候總是顯得無力的。因?yàn)椋虑暗膶W(xué)習(xí)計(jì)劃一般是基于內(nèi)容的多少，而內(nèi)容的難易程度以及屆時(shí)的學(xué)習(xí)效率是難以把握的。因而在每一項(xiàng)詳細(xì)計(jì)劃的前后都應(yīng)該有可變動(dòng)的時(shí)間可以用于調(diào)節(jié)計(jì)劃的不合理性，以增強(qiáng)計(jì)劃的彈性。或者簡單來說，不需要將每一章節(jié)或是每個(gè)內(nèi)容的學(xué)習(xí)時(shí)間做硬性的規(guī)定，根據(jù)自我的學(xué)習(xí)情況和狀態(tài)來調(diào)節(jié)學(xué)習(xí)計(jì)劃，從而更好的達(dá)到學(xué)習(xí)目標(biāo)。

最后，有關(guān)于學(xué)習(xí)方法，對(duì)于我來說，算得上是老生常談的問題了。會(huì)計(jì)在我看來，從某種程度上和數(shù)學(xué)很相似，不僅需要在理解的基礎(chǔ)上進(jìn)行記憶，還要能夠運(yùn)用于實(shí)踐解決實(shí)際問題。而二者的差別在于，數(shù)學(xué)中掌握一種解題方法可以解決很多相似的問題；會(huì)計(jì)對(duì)于不同的條件不同的時(shí)間都有不同的處理方法，其內(nèi)容、處理方法的繁復(fù)多樣，讓很多學(xué)會(huì)計(jì)的同學(xué)都有同樣的感嘆——總是學(xué)了后面忘了前面。我認(rèn)為有四個(gè)方法可以較好的解決這個(gè)問題：

1、在學(xué)習(xí)書本內(nèi)容的同時(shí)搭配做相應(yīng)章節(jié)的習(xí)題，鞏固所學(xué)的內(nèi)容；

2、將所學(xué)的內(nèi)容歸納分類，列一個(gè)框架式的提綱，可以利用休息前的時(shí)間或者一些零碎的時(shí)間記憶復(fù)習(xí)使所學(xué)的知識(shí)形成一個(gè)完整的體系，有一個(gè)完整的框架；

3、不同章節(jié)的相似內(nèi)容或者相關(guān)內(nèi)容可以進(jìn)行綜合學(xué)習(xí)，通過畫圖列表等方式進(jìn)行理解記憶；

4、在備考的后期階段，通過大量做套題，串聯(lián)知識(shí)，查漏補(bǔ)缺。

或許，我自認(rèn)為很豐實(shí)的考試心得在很多同學(xué)的學(xué)習(xí)習(xí)慣中或?qū)W習(xí)態(tài)度中都多多少少正在實(shí)踐或等待被實(shí)踐，但是對(duì)我來說，通過總結(jié)，我可以通過仔細(xì)思考更好的了解到自己在學(xué)習(xí)中的缺陷與不足，并且將有效果的學(xué)習(xí)方法進(jìn)行總結(jié)和優(yōu)化，這不僅是我學(xué)習(xí)的經(jīng)驗(yàn)，更是我人生的經(jīng)驗(yàn)。總而言之，希望通過這次考試的失敗，為以后考試的成功打下堅(jiān)不可摧的基礎(chǔ)。