第一篇：農村經濟會計講義

農村經濟會計基礎

一、內容大綱

1． 農村經濟會計核算制度

（1）總則

（2）核算方法及基本要求

2． 會計核算基本流程

（1）基本流程

經濟業務→原始憑證→記賬憑證→會計賬簿→會計報表

（2）會計檔案管理

3． 常涉經濟業務舉例

（1）基本事項：

A.資金收入及支出；

B.資金籌集；

C.取得資產；

D.投入生產

（2）對外事項：

A.經營業務；

B.往來業務；

C.發包及上交收入；

D.其他收支業務

（3）管理開支

4．課后作業：完成《基礎會計》實習任務

二、內容簡述

1、農村經濟會計核算制度

（1）總則

農村經濟集體組織會計制度，是指由村或村民小組設置的社區性集體經濟組織，代行村集體經濟組織職能，實行統一核算和分散核算相結合的兩級核算體制。

村集體經濟組織的會計，記賬采用借貸記賬法，會計年度采用公歷制（1月1日至12月31日），核算以“元”為單位。

（2）核算方法及基本要求

2、會計核算基本流程

（1）基本流程

經濟業務→原始憑證→記賬憑證→會計賬簿→會計報表

A.原始憑證

包括各類發票、收據、合同等表明經濟業務發生的書面證明。

B.記賬憑證

根據原始憑證反應的數據信息編制，要做到記錄真實、內容完整、手續完備、書寫清楚規范、編號連續，且不得土改刮擦挖補。

C.會計賬簿

會計賬簿是指按一定格式賬頁組成的，以會計憑證為依據，全面連續記錄各項經濟業務事項的簿籍。應由封面（標明賬簿和單位名稱）、扉頁(標明科目索引、經管人員等使用信息)、賬頁（記錄具體的經濟事項相關信息）。

裝訂成冊的賬簿從第一頁到最后一頁編定頁數，按順序連續編號，不得跳頁、缺頁。

D.會計報表

會計報表是反映村集體經濟組織一定時期內經濟活動情況的書面報告。

村集體需按時編制月報表和季度報表，包括科目余額表和收支明細表；年度終了時，還需出具年度報表，含資產負債表和收益及收益分配表。

并且，村集體經濟組織要定期向財政部門或農村經營管理部門上報、對外公布報表；各級農村經營管理部門應對所轄地區報送的村集體經濟組織會計報表進行審查，然后逐級匯總上報。

（2）會計檔案管理

會計檔案，是指會計憑證、會計賬簿和財務會計報告等會計核算專業材料，是記錄和反映單位經濟業務的重要史料和證據，各單位應充分重視和切實加強對會計檔案的管理。

單位應建立會計檔案室，指定專人負責管理。

單位每年形成的會計檔案，應由會計部門按要求歸檔立卷、裝訂成冊，編制會計檔案保管清冊。當年形成的會計檔案，會計年度終了后，由本單位會計部門保管一年；期滿后，移交本單位檔案部門統一保管。

各單位的會計檔案不得借出，如需查閱或復制，要經單位負責人批準并辦理登記手續。

3、常涉經濟業務舉例

（1）基本事項：

A.資金收支

主要是指現金、銀行存款的收支情況。

單位應按要求，設置“現金”“銀行存款”兩個資產類會計科目。

當有資金的收入、增加事項發生時，計入“現金”“銀行存款”科目的借方；當有資金的支出、減少事項發生時，計入其貸方。

例.6月1日，華東村從銀行提取現金5000元。

借：現金5000

貸：銀行存款5000

B.資金籌集

籌資，主要從外部取得。即原本屬于別人的資金或資產，現在自己擁有了使用權。主要形式有兩種——借錢，或投資。

根據這兩種形式，按業務情況，具體開設“短期借款”“資本”科目。

當籌集到資金或資產時，借方登記為相關的資金或資產，貸方登記“短期借款”或“資本”科目。

例.華東村向農信社借入一筆期限6個月的借款5萬元。

借：銀行存款50000

貸：短期借款—農信社50000

例.華東村集體經濟組織受到農戶王明投入的現金5000元。

借：現金5000

貸：資本—個人資本—王明5000

C.取得資產

這里主要指從外部購入、或自行生產取得的資產，包括庫存物資、固定資產、農業資產幾大類。

根據這幾個類別，具體開設“固定資產”“庫存物資”“農業資產”科目，并按照資產的細分類別設置明細科目。

當取得資產時，以該資產的買價加上相關稅費、運雜費等取得成本計入借方，科目為“固定資產”“庫存物資”或“農業資產”；貸方相應登記付出的費用成本金額，計入“銀行存款”

“現金”等科目。

例.6月19日華東村購入化肥30噸，價款合計21000元，貨款已通過銀行轉賬支付，化肥已驗收入庫。

借：庫存物資—化肥21000

貸：銀行存款21000

例.華東村以銀行存款購入不需安裝的收割機一臺，發票價格12萬元，付運費6000元

借：固定資產—生產經營用—收割機126000

貸：銀行存款126000

D.投入生產

生產的成果主要以林業資產、牲畜（禽）資產為主。

所有生產過程中發生的支出，都構成生產成果的成本，包括生產領用的庫存物資、材料和人工費用、固定資產的折舊分攤等。

應設置“生產（勞務）成本”科目，借方登記生產或提供勞務過程中發生的材料、人工等各種費用支出的加總額；貸方在產品huo生產完并驗收入庫的時候，或提供勞務完成之后，將發生的相關費用成本轉出。

例.華東村統一經營的農場秋播時，用庫存小麥種子4000公斤，計價5000元；化肥32噸，計價8000元；用現金支付臨時人員工資1000元，應付固定人員工資2000元，銀行存款支付農機作業費3200元。

借：生產（勞務）成本——小麥19200

貸：庫存物資——小麥種子5000

庫存物資——化肥8000

現金1000

應付工資——XXX2000

銀行存款3200

（2）對外事項：

A.經營業務

村集體經濟組織通過經營活動取得的收入，以及這個過程中發生的各項支出，我們可以概括稱為經營業務。主要通過兩個科目表現——a經營收入：包括農產品、物資等的銷售收入，租賃、勞務或服務收入；b.經營支出：包括銷售的各項資產對應的成本，提供勞務或服務時的其他支出。

當有經營業務發生時，若引起收入增加，則借記“銀行存款”“現金”科目，貸記“經營收入”；同時結轉相關成本，借記“經營支出”，貸記“庫存物資”等科目。

例.華東村銷售給A公司甲農產品一批，取得價款合計13000元，貨款已取得并存入銀行。該批農產品成本為9000元。

出售產品時，借：銀行存款13000

貸：經營收入——農產品銷售收入13000

同時結轉成本，借：經營支出——農產品銷售支出9000

貸：庫存物資——小麥9000

B.往來業務

村集體經濟組織在經營活動和其他企業或個人發生的，有款項收支產生的業務往來，我們可以稱為往來業務。按照對內和對外兩種情況，相應開設“應收款”“應付款”和“內部往來”。

當與村集體以外的單位或個人發生業務往來，產生款項，但是卻我方尚未支付的時候，借記相關科目，貸記“應付款”；若對方尚未支付，則借記入“應收款”，貸記相關科目。

當與村集體內部的從屬單位或個人發生業務往來，則計入“內部往來”科目。

例.華東村從所屬某農場購入幼豬一批，價款合計為17500元，款項尚未支付。

購入幼豬時，未付款，借：牲畜（禽）資產——幼豬17500

貸：內部往來——村農場17500

當償還款項時，借：內部往來——村農場17500

貸：銀行存款17500

C.發包及上交收入

村集體收到的村設企業山交來款項，作為上交收入；收到村個人承包業務交來的款項，作為發包收入。

例.華東村集體收到村辦水泥廠上交利潤9萬元，款存銀行。

借：銀行存款90000

貸：發包及上交收入——上交收入——村辦水泥廠90000

E.其他收支業務

對于村集體組織超出上述幾項基本業務或者對外業務、管理用開支以外的，其他收入或開支業務，統統稱作其他收支事項。

當發生盤盈物資、出售固定資產或罰款收入等引起收入增加的事項時，記入“其他業務收入”借方；當發生盤虧資產、自然災害造成損失、確認無法收回應收款或支付借款利息的時候，記入“其他支出”。

例.華東村集體盤存資產時，盤盈玉米400公斤，計價400元。

借：庫存物資——玉米400

貸：其他收入400

例.華東村集體因發生水災損失庫存水泥20噸，價值3000元。

借：其他支出3000

貸：庫存物資——水泥30003、管理開支

村集體經濟組織的管理費用，主要包括管理人員工資補助、辦公費（辦公用品、電話費等）、差旅費、管理用的固定資產折舊和維修費。

例1.華東村集體會計李天明參加會計培訓，借現金1000元。培訓 結束后，經領導審核準予報銷車票、補助等差旅費800元，余下200元退回。

借款時，借：內部往來——李天明1000

貸：現金1000

報銷時，借：管理費用——差旅費800

現金200

貸：內部往來——李天明1000

第二篇：會計總賬講義（模版）

總賬講義

一、建立賬套資料（點擊“系統管理”，admin注冊進入，賬套／建立）

二、財務分工（點擊“系統管理”，admin注冊進入，權限／操作員、權限）

三、建立基本檔案信息（主管注冊進入企業應用平臺，基礎設置／機構設置／部門檔案、職員檔案；基礎設置／機構設置／客戶與供應商檔案）

四、總賬系統初始設置

1、設置系統業務參數（總賬／設置／選項）

2、建立會計科目體系（基礎設置／財務／會計科目）

會計科目設置首先從一級科目開始，逐級向下設置明細科目；賬頁格式若選數量金額式，應選擇計量單位；現金：日記賬／銀行存款：日記賬、銀行賬／應收賬款：客戶往來／應付賬款：供應商往來／工資費用：部門核算

3、設置憑證類型（基礎設置／財務／憑證類別）

4、設置結算方式（基礎設置／收付結算／結算方式）

5、輸入期初余額（總賬／設置／期初余額）

如果企業在年初開始建賬，只輸入年初余額；如果在年中建賬，如在7月份開始建賬，需要錄入7月份期初余額以及1—6的借方累計發生額和貸方累計發生額，年初余額由系統自動計算。

先輸入明細科目期初余額再輸入總賬科目期初余額；輔助核算科目需要雙擊進入操作界面。

五、填制憑證

注意：

1、只有最底級科目才能輸入發生額；

2、憑證日期不能超過計算機系統日歷日期，只允許輸入未結賬月份的憑證；

3、每完成一步填制，按回車鍵到下一步，若需要輸入輔助核算資料便可以自動彈出對話框；

4、刪除一行或增加一行分錄，點擊“刪分”與“插分”；

六、憑證修改（必須由原填制人員操作）

1、已經輸入，但尚未審核的憑證進行修改或刪除

（首先找到錯誤的憑證，然后利用憑證編輯功能直接進行修改，編號不能修改）

2、已經審核，但尚未記賬的憑證進行修改或刪除

（首先必須由審核人員取消審核，再由原填制憑證人員修改）

3、已經審核并已記賬的憑證進行修改或刪除

（紅字沖銷法或藍字補充登記法）

在憑證編輯界面下，注意在“制單”菜單下的“作廢/恢復”“沖銷憑證”“整理憑證”的操作。

先“作廢/恢復”再“整理憑證”可以刪除憑證。

七、記賬

1、期初余額試算不平衡，不能記賬；

2、未審核憑證不能記賬；

3、上月未結賬時，本月不能記賬；

第三篇：CPA會計英語講義

會計英語 【字體：大 中 小】【打印】

Ⅰ.背景介紹

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

針對此變化,廣大考生應該做到:

穩定情緒 調整心態 振奮精神 悉心備考

該考試變化對廣大考生的參考并未產生實質性的不利影響。

所以應該充滿自信,不要出現急躁、不安情緒！

積極應對！從積極方面來看待這個趨勢和變化！

Ⅱ.考試題型預測

目前獲得的關于這10分英語考試最新的信息為:

1.一道題

2.主觀題

3.專業題

分析:

正是針對此次考試?三題?的特點,我們預測此次考試極有可能的題型如下:

1.名詞解釋

2.簡答題

3.翻譯（英漢互譯）

4.案例分析

這四類題型都會很好地體現?三題?精神。

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

輔導大體安排

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

該項英語考試對書面表達的要求在英語四級水平。

該項考前緊急沖刺輔導時間緊,任務重,不是零起點輔導,需要有一定的英語基礎。

Ⅲ.內容講解

考試題型

極有可能的題型如下:

案例分析

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

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

對于會計科英語考試,主要從以下方面來準備：

1.ACCOUNTING TERMS

2.ACCOUNTING THEORIES

3.ACCOUNITNG APPLICATIONS

4.IAS/IFRS/CAS

題型分析

一、名詞解釋

EXAMPLE

Fair Value

[答疑編號31010101：針對該題提問]

Solution:

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

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

Notes:

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

2.arm's length transaction 公平交易

答題規律：開門見山，言簡意賅

二、簡答題

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

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

Solution：

Definitions–assets：

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

－liabilities：

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

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

Importance of the definitions of assets and liabilities：

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

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

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

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

三、翻譯（英漢互譯）

A.英譯漢

Definitions of Four Categories of Financial Assets

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

Except：除了…，不包括所?除?事物在內。

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

參考譯文

四類金融資產的定義

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

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

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

節選自： 國際會計準則第39號——金融工具：確認和計量

B.漢譯英

開發階段

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

1.完成該無形資產,使其能使用或銷售,在技術上可行；

2.有意完成該無形資產并使用或銷售它；

3.有能力使用或銷售該無形資產；

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

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

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

Development Phase

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

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

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

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

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

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

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

EXAMPLE 2

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

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

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

[答疑編號31010301：針對該題提問]

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

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

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

（ⅱ）loans and receivables

（ⅲ）held-to-maturity investments（HTM）

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

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

Financial Assets Measurement

Financial assets at fair value through profit or loss fair value

Loans and receivables amortised cost

Held to maturity investments amortised cost

Available-for-sale financial assets fair value

Financial liabilities at fair value through profit or loss fair value

Other financial liabilities amortised cost

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

1.其實是考查名詞解釋、簡答題、翻譯

2.基本準則：在案例給定的框架和范圍內

3.問什么答什么

EXAMPLE 1

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

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

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

[答疑編號31010302：針對該題提問]

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

[答疑編號31010303：針對該題提問]

Solution

Memorandum to the Directors of Trident, a public limited company

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

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

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

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

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

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

重要的會計概念、理論

財務報表的簡單分析

用英語表達的簡單的會計分錄

某些重要會計準則（IAS/IFRS/CAS）的研讀理解

對中國會計準則趨同的宏觀分析

GOODWILL

[答疑編號31010304：針對該題提問]

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

SUBSTANCE OVER FORM

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

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

[答疑編號31010305：針對該題提問]

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

[答疑編號31010306：針對該題提問]

Solution:

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

-finance leases treated as operating leases

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

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

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

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

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

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

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

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

-將融資租賃按經營租賃處理

-可轉換股權債券按股權處理

-抵押貸款按銷售處理（銷售并回購協議）

-將專門用來融資的準子公司未納入合并報表中

-資產和負債抵消（應收賬款保理）

創造性會計另一大運用就是用來虛增或抹平利潤.-準備的不恰當使用

-對負債沒有計提準備

-改組費用未計入當期損益

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

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

-資產所有權不歸屬承擔風險和收益的這一方；

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

-合同內含有選擇權，但該選擇權注定行使或不行使.-資產背離其公允價值出售

許多復雜的交易通常同時具體以上幾個特征.PROVISION（準備）

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

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

[答疑編號31010307：針對該題提問]

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

[答疑編號31010308：針對該題提問]

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

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

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

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

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

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

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

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

Solution:

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

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

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

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

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

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

（vi）Loss of key employees or major customers;

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

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

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

1.較差的運營結果

2.資產市值的大幅度下降

3.使用年限縮短/殘值減少

4.經濟/市場形勢逆轉

5.重大重組

6.關鍵員工/顧客流失

7.長期利率上揚

8.資產價值高于可變現價值

補充閱讀材料（出自《金融時報》，建議大家自行掌握）

China adopts new accounting standards

By Richard McGregor in Beijing, FT.com site

Published: Feb 15, 2006

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

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

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

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

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

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

By Tommaso Padoa-Schioppa

FT.com site, May 18, 2006

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

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

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

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

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

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

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

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

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

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

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

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

Qualitative Characteristics of Financial Statements

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

Understandability

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

Relevance

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

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

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

Materiality

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

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

Reliability

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

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

Faithful Representation

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

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

Substance Over Form

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

Neutrality

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

Prudence

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

Completeness

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

Comparability

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

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

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

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

Constraints on Relevant and Reliable Information

Timeliness

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

Balance between Benefit and Cost

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

Balance between Qualitative Characteristics

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

True and Fair View/Fair Presentation

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

常用會計英語詞匯 【字體：大 中 小】【打印】

基本詞匯

A(1)account 賬戶,報表

A(2)accounting postulate 會計假設

A(3)accounting valuation 會計計價

A(4)accountability concept 經營責任概念

A(5)accountancy 會計職業

A(6)accountant 會計師

A(7)accounting 會計

A(8)agency cost 代理成本

A(9)accounting bases 會計基礎

A(10)accounting manual 會計手冊

A(11)accounting period 會計期間

A(12)accounting policies 會計方針

A(13)accounting rate of return 會計報酬率

A(14)accounting reference date 會計參照日

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

A(16)accrual concept 應計概念

A(17)accrual expenses 應計費用

A(18)acid test ratio 速動比率(酸性測試比率)

A(19)acquisition 收購

A(20)acquisition accounting 收購會計

A(21)adjusting events 調整事項

A(22)administrative expenses 行政管理費

A(23)amortization 攤銷

A(24)analytical review 分析性復核

A(25)annual equivalent cost 等量成本法

A(26)annual report and accounts 報告和報表

A(27)appraisal cost 檢驗成本

A(28)appropriation account 盈余分配賬戶

A(29)articles of association 公司章程細則

A(30)assets 資產

A(31)assets cover 資產擔保

A(32)asset value per share 每股資產價值

A(33)associated company 聯營公司

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

A(37)audit report 審計報告

A(38)auditing standards 審計準則

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

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

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

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

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

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

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

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

B(63)book-keeping 薄記

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

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

B(69)budget center 預算中心

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

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

B(78)by-product 副產品

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

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

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

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

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

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

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

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

C(109)changeover time 變更時間

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

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

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

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

C(122)conglomerate 跨行業企業

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

C(127)contingency plan 應急計劃

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

C(131)contract cost 合同成本

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

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

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

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

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

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

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

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

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

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

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

C(166)credit note 貸項通知

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

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

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

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

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

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

D(183)debit note 借項通知

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

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

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

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

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

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

D(205)direct hours yield 直接小時產出率

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

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

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

D(214)diverted hours 移用小時

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

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

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

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

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

E(232)environmental audit 環境審計

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

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

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

E(244)external audit 外部審計

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

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

F(254)financial accounting 財務會計

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

F(256)financial management 財務管理

F(257)financial planning 財務計劃

F(258)financial statement 財務報表

F(259)finished goods 完成品

F(260)fixed asset 固定資產

F(261)fixed overhead 固定制造費用

F(262)fixed asset turnover 固定資產周轉率

F(263)fixed assets register 固定資產登記薄

F(264)fixed cost 固定成本

F(265)flexed budget 變動限額預算

F(266)flexible budget 彈性預算

F(267)float time 浮動時間

F(268)floating charge 流動抵押

F(269)flow of funds statement 資金流量表

F(270)forecasting 預測

F(271)founder's shares 發起人股份

F(272)full capacity 滿負荷生產能力

F(273)function costing 職能成本計算

F(274)functional budget 職能預算

F(275)fund accounting 基金會計

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

F(277)fungible assets 可互換資產

F(278)futuristic planning 遠景計劃

G(279)gap analysis 間距分析

G(280)gearing 舉債經營比率(杠桿)

G(281)goal congruence 目標一致性

G(282)going concern concept 持續經營概念

G(283)goods received note 商品收訖單

G(284)goodwill 商譽

G(285)gross dividend yield 總股息產出率

G(286)gross margin 總邊際

G(287)gross profit 毛利潤

G(288)gross profit percentage 毛利潤百分比

G(289)group 企業集團

G(290)group accounts 集團報表

H(291)high-geared 高結合杠桿(比例)

H(292)hire purchase 租購

H(293)historical cost 歷史成本

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

H(295)hours 小時

H(296)hurdle rate 最低可接受的報酬率

I(297)ideal standard 理想標準

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

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

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

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

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

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

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

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

J(325)job card 工作卡

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

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

J(333)just-in-time(JIT)適時制度

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

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

L(341)length of order book 定單平均周期

L(342)letter of credit 信用證

L(343)leverage 舉債經營比率

L(344)liabilities 負債

L(345)life cycle costing 壽命周期成本計算

L(346)LIFO 后近先出法

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

L(348)limiting factor 限制因素

L(349)line-item budget 明細支出預算

L(350)liner programming 線性規劃

L(351)liquid assets 變現資產

L(352)liquidation 清算

L(353)liquidity ratios 易變現比率

L(354)loan 貸款

L(355)loan capital 借入資本

L(356)long range planning 長期計劃

L(357)lost time record 虛耗時間記錄

L(358)low geared 低結合杠桿(比例)

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

M(360)machine hour rate 機器小時率

M(361)machine time record 機器時間記錄

M(362)managed cost 管理成本

M(363)management accounting 管理會計

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

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

M(366)management audit 管理審計

M(367)management buy-out 管理性購買產權

M(368)management by exception 例外管理原則

M(369)margin 邊際

M(370)margin of safety ration 安全邊際比率

M(371)margin cost 邊際成本

M(372)margin costing 邊際成本計算

M(373)mark-down 降低標價

M(374)mark-up 提高標價

M(375)market risk premium 市場分險補償

M(376)market share 市場份額

M(377)marketing cost 營銷成本

M(378)matching concept 配比概念

M(379)materiality concept 重要性概念

M(380)materials requisition 領料單

M(381)materials returned note 退料單

M(382)materials transfer note 材料轉移單

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

M(384)merger 兼并

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

N(389)net book value 凈賬面價值

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

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

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

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

N(398)nominal account 名義賬戶

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

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

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

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

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

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

O(422)ordinary shares 普通股

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

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

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

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

P(432)pareto distribution 帕累托分布

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

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

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

P(440)payroll analysis 工資分析

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

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

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

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

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

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

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

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

P(469)prior year adjustments 以前調整

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

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

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

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

P(479)production cost of sales 售貨成本

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

P(482)profit per employee 每員工利潤

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

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

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

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

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

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

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

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

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

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

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

R(516)reporting 報告

R(517)research cost, applied 應用性研究成本

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

R(519)reserves 留存收益

R(520)residual income 剩余收益

R(521)responsibility center 責任中心

R(522)retention money 保留款額

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

R(524)returns 退回

R(525)revenue 收入

R(526)revenue center 收入中心

R(527)revenue expenditure 收益支出

R(528)revenue investment 收入性投資

R(529)right issue 認股權發行

R(530)rolling budget 滾動預算

R(531)rolling forecast 滾動預測

S(532)sales ledger 銷售分類賬

S(533)sales order 銷售定單

S(534)sales per employee 每員工銷售額

S(535)scrap 廢料

S(536)scrip issue 紅股發行

S(537)secured creditors 有擔保的債權人

S(538)segmental reporting 分部報告

S(539)selling cost 銷售成本

S(540)semi-fixed cost 半固定成本

S(541)semi-variable cost 半變動成本

S(542)sensitivity analysis 敏感性分析

S(543)service cost center 服務成本中心

S(544)service costing 服務成本計算

S(545)set-up time 安裝時間

S(546)shadow prices 影子價格

S(547)share 股票

S(548)share capital 股份資本

S(549)share option scheme 購股權證方案

S(550)share premium 股票溢價

S(551)sight draft 即期匯票

S(552)single-entry book-keeping 單式薄記

S(553)sinking fund 償債基金

S(554)slack time 松弛時間

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

S(556)sole trader 獨資經營者

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

S(558)special order costing 特殊定單成本計算

S(559)staff costs 職工成本

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

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

S(567)stores requisition 領料申請單

S(568)strategic business unit 戰略性經營單位

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

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

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

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

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

T(584)tangible asset 有形資產

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

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

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

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

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

U(602)uncalled share capital 未催繳股本

U(603)under capitalization 不足資本化

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

U(605)uniform accounting 統一會計

U(606)uniform costing 統一成本計算

U(607)unissued share capital 未發行股本

V(608)value 價值

V(609)value added 增值

V(610)value analysis 價值分析

V(611)value for money audit 經濟效益審計

V(612)vote 表決

V(613)voucher 憑證

W(614)waiting time 等候時間

W(615)waste 廢品(料)

W(616)wasting asset 遞耗資產

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

W(618)weighted average price 加權平均價格

W(619)with resource 有追索權

W(620)without recourse 無追索權

W(621)working capital 營運資本

W(622)write-down 減值

Z(623)zero base budgeting 零基預算

Z(624)zero coupon bond 無息債券

Z(625)Z score 破產預測計分法

第四篇：會計基礎-講義(第一章)

第一章總論

第一節會計的概念及基本職能

一、會計的概述

（一）定義：會計是以憑證為依據，以貨幣為主要計量單位，采用專門的方法，對特定主體的經濟活

動進行全面、綜合、連續、系統的核算和監督的一種經濟管理活動。

1、從本質上看，會計是一種經濟管理活動。

2、會計的計量形式： 實物計量

勞動計量

貨幣計量（最基本的計量形式）

（二）會計的特點：教材第2頁

（三）會計的分類：（按報告對象不同）

財務會計——側重于向企業關系人提供信息，側重于信息。

管理會計——側重于向企業管理者提供信息，側重于信息。

二、會計的職能

（一）．基本職能：核算（反映）——觀念的總結

監督——過程的控制

1．核算

（1）定義：教材第3頁

（2）會計核算的環節：確認

計量

記錄

報告

（3）會計核算所做的工作：記賬、算賬、報賬

（4）會計核算的方法：（七種）教材第4頁

2．監督

（1）定義：教材第5頁

（2）內容：合法性審查、合理性審查

3．核算與監督的關系：核算是監督的基礎，監督是核算的質量保障。

（二）其他職能：預測經濟前景

參與經濟決策

評價經營業績

控制經濟活動過程

第二節會計的對象

一、會計對象的含義

～也稱會計客體或會計內容，是指會計所核算和監督的內容。

具體而言，就是能以貨幣表現的經濟活動（即：資金運動或價值運動）。

二、資金運動的內容

資金的投入

資金的循環與周轉

資金的退出

注：企業的資金運動既有一定時期內的顯著運動狀態（表現為收入、費用、利潤），也有一定日期的相對靜止狀態（表現為資產同負債及所有者權益的衡等關系）

第三節會計核算的基本假設及會計基礎

一、會計假設

（一）會計主體

1．定義：～是會計所核算和監督的特定單位或組織。

注：會計主體明確了會計工作的空間范圍。

2．意義：

（1）將特定主體的經濟活動與該主體所有者及職工個人的經濟活動區別開來；

（2）將該主體的經濟活動與其他單位的經濟活動區別開來。

3．會計主體與法律主體的關系：

不對等

法律主體是會計主體，但會計主體不一定是法律主體。

如獨資企業、合伙企業、企業集團，它們都不是法律主體，但是會計主體。

（二）持續經營

1．定義：～是指在可以預見的將來，會計主體將會按當前的規模和狀態持續經營下去，不會停業，也不會大規模削減業務。

注：持續經營明確了會計工作的時間范圍。

2．意義：教材第9-10頁

（三）會計分期

1．定義：～是將一個會計主體持續經營的生產經營活動劃分為一個個連續的、長短相同的期間。注：會計分期是持續經營前提的必要補充，是對會計工作時間范圍的具體劃分。

2．會計期間通常分為和中期。

中期是指短于一個完整的會計的報告期間。包括月、季、半年。

以一年確定的會計期間稱為會計。

我國采用公歷制。

3．意義：教材第11頁

（四）貨幣計量

二、會計基礎（新增）

（一）權責發生制

（二）收付實現制

第四節會計要素的確認計量與會計等式

一、會計要素及其確認

（一）定義、內容和分類

1．定義：會計要素是對會計對象的基本分類（第一層次分類），是會計核算對象的具體化，是設置賬

戶和編制會計報表的基本依據。

2．內容：（六要素）

資產負債所有者權益

收入費用利潤

3．分類：

（1）按反映的會計信息不同分類：

a.反映財務狀況的會計要素：資產負債所有者權益

b.反映經營成果的會計要素：收入費用利潤

（2）按資金運動的狀態分類：

a.資金相對靜止狀態的會計要素：資產負債所有者權益

b.資金顯著運動狀態的會計要素：收入費用利潤

（3）按構成會計報表的不同分類：

a.資產負債表會計要素：資產負債所有者權益

b.利潤表會計要素：收入費用利潤

（二）反映財務狀況的會計要素

1．資產

（1）定義：資產是由于過去的交易或事項形成的，企業擁有或控制的，能以貨幣計量并預期會給企

業帶來經濟利益的經濟資源。

（2）特點： a.資產是由過去的交易或事項引起的。

b.它是企業擁有或控制的財產。

c.它能為企業帶來未來經濟利益。

d.必須能夠用貨幣進行計量

（3）分類：（按流動性或變現能力的強弱）

流動資產、長期投資、固定資產、無形資產、其他資產

注：了解上述各類資產的概念。

（4）資產的確認條件（新增）

a.符合資產的定義；

b.相關的經濟利益很可能流入企業；

c.金額能夠可靠計量。

2．負債

（1）定義：負債是由于過去的交易或事項形成的現時義務，履行該義務預期會導致經濟利益流出企業。

（2）特點：

a.負債是由過去的交易或事項引起的現時義務；

b.負債的清償預期會導致經濟利益流出企業；

c.負債是企業將來要清償的義務。

（3）分類：（按償還期限的長短）

流動負債、長期負債

注：了解上述負債的含義和包含的內容。

（4）負債的確認條件（新增）

a.符合負債的定義；

b.相關的經濟利益很可能流出企業；

c.金額能夠可靠計量。

3．所有者權益

（1）定義：所有者權益是指企業資產扣除負債后，由所有者享有的剩余權益。

所有者權益 = 資產 － 負債（即：凈資產）

（2）特點：

a.除非發生減資、清算或分配現金股利，企業不需要償還所有者權益；

b.企業清算時，只有在清償所有負債后，剩余的財產才能分配給所有者；

c.所有者憑借所有權能夠參與企業的利潤分配。

（3）內容：實收資本

資本公積（包括股本或資本溢價、其他資本公積）

盈余公積

未分配利潤

即：所有者權益包括所有者投入的資本及直接計入所有者權益的利得和損失、留存收益等。

注：利得——是指由企業非日常活動所形成的、會導致所有者權益增加的、與所有者投入資本無關的經濟利益的流入。

損失——是指由企業非日常活動所形成的、會導致所有者權益減少的、與向所有者分配利潤無

關的經濟利益的流入。

（4）確認條件：

所有者權益的確認取決于資產和負債的確認。

（三）反映經營成果的會計要素

1．收入

（1）定義：收入是企業在銷售商品、提供勞務、讓渡資產使用權等日常活動中形成的、會導致所有

者權益增加的、與所有者投入資本無關的經濟利益的總流入。

（2）分類：

A．按其內容分類：

a.銷售商品收入

b.提供勞務收入

c.讓渡資產使用權收入（如：利息收入、使用費收入、租金收入、股利收入等）

B．按經濟業務主次分類： a.主營業務收入

b.其他業務收入

（3）特點

a.收入只包括本企業經濟利益的流入，而不包括為第三方或客戶代收的款項；

b.收入產生于企業的日常經營活動，而不是從偶發的交易或事項中產生；

注：日常活動是指企業為完成其經營目標所從事的經常性活動以及與之相關的活動。

（營業外收入不屬于收入要素）

c.收入的取得表現為資產的增加或負債的減少或二者兼而有之。

d.收入的取得能使所有者權益增加；

e.收入是與所有者投入資本無關的經濟利益的總流入。

（4）收入的確認條件（新增）

a.符合收入的定義；

b.相關的經濟利益很可能流入企業；

c.經濟利益流入企業的結果會導致資產的增加或負債的減少；

d.金額能夠可靠地計量。

2．費用

（1）定義：費用是指企業為銷售商品、提供勞務等日常活動中所發生的、會導致所有者權益減少、與

向所有者分配利潤無關的經濟利益的總流出。

（2）分類：（按是否構成產品成本）

a.產品生產成本（直接材料、直接人工、制造費用）

b.期間費用（財務費用、管理費用、銷售費用）

（3）特點：

a.費用是企業在日常活動中形成的；

b.費用會導致資產的減少或負債的增加，最終會減少企業的所有者權益；

c.費用是與向所有者分配利潤無關的經濟利益的流出。

（4）費用的確認條件（新增）

a.符合費用的定義；

b.相關的經濟利益很可能流出企業；

c.經濟利益流出企業的結果會導致資產的減少或負債的增加；

d.金額能夠可靠地計量。

3．利潤

（1）定義：利潤是企業在一定會計期間的經營成果。

利潤 = 收入－費用

（2）內容：

a.收入減去費用的凈額（反映的是日常活動的業績）

b.直接計入當期利潤的利得和損失（反映的是非日常活動的業績）

（3）利潤的確認條件

利潤的確認依賴于收入和費用的確認。

二、會計計量屬性（新增）

（一）構成1、歷史成本

2、重置成本

3、可變現凈值

4、現值

5、公允價值

注：要求掌握這五種計量屬性的概念。

（二）應用原則

一般采用歷史成本進行計量；采用重置成本、可變現凈值、現值、公允價值計量的，應當保證所確定的會計要素金額能夠取得并可靠計量，否則不允許采用。

三、會計等式

（一）第一等式（基本等式）

資產 = 權益

= 負債 + 所有者權益

這一等式是資金運動的靜態表現，反映企業在某一時點的財務狀況，是設置帳戶、進行復式記賬和編制會計報表的理論依據。

（二）第二等式

利潤 = 收入 － 費用

這一等式是資金運動的動態表現，反映企業在某一時期內的經營成果，是編制利潤表的依據。

四、經濟業務的類型及其對會計等式的影響

1．資產內部此增彼減

2．資產與權益同增（資產與負債同增；資產與所有者權益同增）

3．資產與權益同減（資產與負債同減；資產與所有者權益同減）

4．權益內部此增彼減（負債內部此增彼減；所有者權益內部此增彼減；負債增加、所有者權益減少；負債減少、所有者權益增加）

第五篇：會計基礎第一章講義

第一節 會計概念、職能與目標

一、會計的概念(多選)

1.概念會計是以貨幣為主要計量單位，反映和監督一個單位經濟活動的一種經濟管理工作。

【要點總結】

(1)會計是經濟管理工作;

(2)貨幣是主要、統一計量單位，但不是唯一的計量單位;

(3)會計的職能是反映(核算)和監督。

2.會計的特征

(1)以貨幣為主要計量尺度(判斷題)會計采用的尺度有三種：實物量度、勞動量度和貨幣量度。

(2)為特定會計主體服務(企業、事業、機關、團體)

(3)會計工作既要提供信息，又要強化經濟管理

(4)會計信息具有綜合性特點(連續性、系統性、全面性)

【例題1?判斷題】會計是以貨幣為唯一計量單位，反映和監督一個單位經濟活動的一種經濟管理工作。(錯)

二、會計的基本職能(多選題)

會計的職能是指會計在經濟管理中的職責和功能。基本職能是會計核算和會計監督。

(一)會計核算

1.概念會計核算指會計以貨幣為主要計量單位，通過確認、記錄、計量和報告等環節，對特定經濟主體的經濟活動進行記賬、算賬、報賬，為各有關方面提供會計信息的功能。

【要點總結】

(1)以貨幣為主要計量單位(判斷題、單選題)

以貨幣量度為主、以實物量度及勞動量度為輔，從數量上綜合核算各單位的經濟活動狀況。

(2)會計核算是會計工作的基本職能，是全部會計工作的基礎。

2.會計核算的四個環節(多選題)

(1)確認——是指將符合會計要素定義和確認標準的項目納入財務報表項目的過程。

(2)計量——是指以貨幣為單位，將已發生的經濟活動或會計事項列示在報表項目中確定其金額的過程。

(3)記錄——是指通過一定的會計專門方法按照計量的金額將發生的經濟業務或會計事項在會計憑證、會計賬簿等載體上進行登記。

(4)報告——是指會計工作通過編制財務報告的形式向會計信息使用者提供會計信息。

【例題3?單選題】下列不屬于會計核算職能的是()。

A.確定經濟活動是否應該或能夠進行會計處理

B.審查經濟活動是否違背內部控制制度的要求

C.將已經記錄的經濟活動內容進行計算和匯總

D.編制會計報表提供經濟信息

[答案]B[解析]選項B屬于會計監督職能。

(二)會計監督

會計監督職能是指會計人員在進行會計核算的同時，對特定的主體經濟活動的真實性、合法性、合理性進行審查。會計監督包括參與經濟決策、預測經濟活動、監督經濟過程、考核經營業績等方面。

(三)兩者關系

相輔相成的，互相滲透。會計核算是為會計監督服務的，而會計監督則是會計核算的出發點和目的地。

【例題4?判斷題】會計監督職能是指會計人員在進行會計核算之后，對特定的主體經濟活動的合法性、合理性進行審查。(錯)

三、會計對象(簡答題)

(一)一般含義(單選題)

1.會計的對象一般是指會計所核算和監督的內容。

2.凡是特定主體能以貨幣表現的經濟活動都是會計核算和監督的內容，也就是會計的對象。

3.以貨幣表現的經濟活動又稱為價值運動或資金運動。(單選題)

【例題5?單選題】會計對象是企事業單位的(C)。

A.財產物資B.經濟資源 C.價值運動 D.勞動耗費

(二)資金運動(多選題)

企業資金運動包括資金投入、資金循環與周轉(即資金運用)、資金退出三個環節。因為商業企業是工業企業的供應和銷售階段，因此以工業企業為例說明資金運動。

【例題6?多選題】(2008年)會計核算的內容是指特定主體的資金運動，包括(ABC)。

A.資金的投入B.資金的循環與周轉C.資金的退出D.資金的消耗

【例題7?單選題】下面關于會計對象說法不正確的是(C)。

A.會計對象是指會計所要核算與監督的內容

B.特定主體能夠以貨幣表現的經濟活動，都是會計核算和監督的內容

C.企業日常進行的所有活動都是會計對象

D.會計對象就是社會再生產過程中的資金運動

四、會計目標

(一)目標財務報告的目標是向財務報告使用者(包括投資者、債權人、政府及其有關部門和社會公眾等)提供與企業財務狀況、經營成果和現金流量等有關的會計信息，反映企業管理層受托責任履行情況，有助于財務會計報告使用者作出經濟決策。

【要點總結】

1.向財務報告使用者提供會計信息

2.反映管理層受托責任履行情況

3.使用者包括投資者、債權人、政府及其有關部門和社會公眾、內部經營管理者。

【例題9?多選題】財務會計目標是通過編制財務報告，借以反映企業的(BCD)。

A.成本費用B.經營成果C.財務狀況D.現金流量

(二)會計的作用

1.加強經濟管理和財務管理;2.提高經濟效益;3.維護社會主義市

場經濟秩序;

五、會計的分類

第二節 會計基本假設和會計核算基礎

一、會計基本假設(多選題)會計基本假設是會計確認、計量和報告(核算的3個環節)的前提，是對會計核算所處的時間、空間環境所作的合理設定。會計基本假設包括會計主體、持續經營、會計分期和貨幣計量。

【要點總結】

1.基本假設也稱為基本前提;2.是確認、計量和報告的前提;

3.設定的是時間和空間范圍;4.四項假設的具體內容。

(一)會計主體

1.概念會計主體是指會計所核算和監督的特定單位或者組織，是會計確認、計量和報告的空間范圍。會計主體是會計確認、計量和報告的重要前提。

【要點總結】

(1)會計主體是特定的單位或組織;(2)確定空間范圍;

(3)會計主體是重要前提(會計基本假設是基本前提)。

2.幾個問題

(1)會計主體的范圍(多選題)只要能獨立核算的經濟實體都可以作為會計主體。不能獨立核算的經濟實體，比如人事部門、行政部門等則不是會計主體。

(2)明確會計主體的意義(判斷題)

①劃定了會計核算的范圍。②確定了會計核算的立場。③識別會計主體的經濟業務或會計事項。

(3)會計主體與法律主體的關系(單選題、判斷題)

會計主體與法律主體并非對等的概念。一般而言，凡是法人單位必為會計主體，但會計主體不一定是法人。

【總結】會計主體可大可小，大于、等于或者小于法律主體。

(二)持續經營(由會計主體引申出來)持續經營是指會計主體在可預見的未來，會按照當前的規模和狀態繼續經營下去，不會破產、也不會大規模削減業務。現行會計處理方法大部分是建立在持續經營假設上的，否則一些公認的會計處理方法將缺乏存在的基礎。

(三)會計分期(由持續經營引申出來)會計分期又稱會計期間，是指將一個會計主體持續經營的生產經營活動劃分為一個個連續、長短相同的會計期間，以便分期結算賬目和編制財務報告。

會計分期的目的，在于將持續經營的生產經營活動劃分為連續、相等的期間，據以結算盈虧，按期編制財務報告，及時向各方面提供有關企業財務狀況、經營成果和現金流量的信息。

【要點總結】

(1)按照公歷時間劃分(2)會計期間分為、半、季度和月度(3)半、季度和月度稱為會計中期;

(四)貨幣計量貨幣計量是指會計主體在財務會計確認、計量和報告時采用貨幣作為統一的計量單位，反映會計主體的生產經營活動。

【要點總結】

1.我國的會計核算可以人民幣作為記賬本位幣。

2.業務收支以外幣為主的企業也可選擇某種外幣作為記賬本位幣，但向外編

送財務報告時，應折算為人民幣反映。(判斷題)3.境外設立的中國企業向國內報告的財務會計報告，應當折算為人民幣。(判斷題)

4.貨幣計量基本前提隱含了幣值穩定不變的假設，通貨膨脹嚴重的話應該采用通貨膨脹會計進行調整。(選擇題)5.貨幣計量缺陷，通過財務報告附注等反映的非貨幣指標彌補。(戰略、品牌、信譽、位置、技術開發能力等)總結：四項假設的關系為相互依存、相互聯系、相互補充。會計主體確認的是會計核算的空間范圍，持續經營和會計分期確定的是會計核算的時間范圍，貨幣計量是會計核算的必要手段。

二、會計核算基礎(產生原因：現金流動與經濟活動的分離)

(一)權責發生制

權責發生制也稱應計基礎，是指企業以取得現金的權利或支付現金的責任為標志來確認本期收入和費用。

根據權責發生制的要求，收入的歸屬期間應該是創造收入的會計期間，費用的歸屬期間應該是費用所服務的期間。

【要點總結】

1.凡是當期已經實現的收入和已經發生或應當負擔的費用，不論款項是否收付，都應當作為當期的收入和費用;凡是不屬于當期的收入和費用，即使款項已在當期收付，也不應當作為當期的收入和費用。

2.權責發生制會計核算基礎要求合理劃分收益性支出與資本性支出。

3.企業會計的確認、計量和報告應當以權責發生制為基礎。(單選)

4.權責發生制的缺陷(報表好看，賬上沒錢，通過現金流量表彌補)

(二)收付實現制

收付實現制是與權責發生制相對應的一種會計基礎，它是以收到或支付現金作為確認收入和費用等的依據。

凡在本期實際以現款付出的費用，不論其應否在本期收入中獲得補償均應作為本期的費用;凡是在本期實際收到的現款收入，不論其是否屬于本期均應作為本期的收入處理。反之，凡本期還沒有以現款收到的收入和沒有以現款支付的費用，即使歸屬于本期，也不能作為本期的收入和費用。

(三)權責發生制和收付實現制的區別

1.區別

區別權責發生制收付實現制

別稱應計制應付制

收入確認時間創造收入的會計期間實際收到的現款期間

費用確認時間費用所服務的期間實際現款付出的期間

科目存在預提和待攤不存在預提待攤

適用范圍企業、非營利組織等 行政、事業單位等

側重點側重資產負債表和利潤表，盈虧計算準確 側重現金流量表，盈虧計算不準確

復雜程度復雜 簡單

【例題16?判斷題】某企業12月與A公司簽訂了一份明年的供貨合同，會計部門應依據該份合同核算當年收益。(×)

【例題17?實務題】某企業12月份發生如下經濟業務：

(1)用銀行存款預付明年財產保險費7200元。

(2)通過銀行收到上月銷貨款60 000元。

(3)銷售商品18 000元，貨款尚未收到。(4)收到購貨單位預付貨款30 000元，存入銀行。(5)計算本月水電費共1 800元，因資金周轉困難，暫未支付。(6)銷售產品40 000元，款已存入銀行。(7)支付上月份房租費1 500元。(8)以銀行存款支付本月份廣告費2 000元。(9)計算本月份固定資產折舊費3 000元。(10)預提本月份應負擔的銀行借款利息600元。要求：分別采用權責發生制和收付實現制計算12月份的收入、費用和利潤。『正確答案』(1)權責發生制下： 收入=18 000(3)+40 000(6)=58 000(元)費用=1 800(5)+2 000(8)+3 000(9)+600(10)=7 400(元)利潤=58 000-7 400=50 600(元)(2)收付實現制下： 收入=60 000(2)+30 000(4)+40 000(6)=130 000(元)費用=7 200(1)+1 500(7)+2 000(8)=10 700(元)利潤=130 000-10 700=119 300(元)