會(huì)計(jì)專(zhuān)業(yè)英語(yǔ)重點(diǎn)資料

1、Unit 1 稗F奧inancia壩l infor敗mation 愛(ài)about a百 busine傲ss is n氨eeded b哎y many 唉outside隘rs .The氨se outs瓣iders i版nclude 懊owners,愛(ài) banker俺s, othe阿r哎 笆credito瓣rs, pot八ential扮 invest霸ors, la把bor 搬unions,擺 govern辦ment藹 agenci把es ,and伴 the pu暗blic ,b班ecause 愛(ài)all the伴se grou癌ps 奧have su傲pplied 埃money t疤o the b背u

2、siness哎 or hav伴e some 傲other i拜nterest盎 in the壩 busine耙ss that跋 will b百e serve班d by in芭formati案on abou巴t its f白inancia白l posit笆ion and唉 operat愛(ài)ing res鞍ults.芭許多企業(yè)外部的矮人士需要有關(guān)企翱業(yè)的財(cái)務(wù)信息，吧這些外部人員包癌括所有者、銀行擺家、其他債權(quán)人搬、潛在投資者、扮工會(huì)、政府機(jī)構(gòu)壩和公眾，因?yàn)檫@靶些群體對(duì)企業(yè)投鞍入了資金，或享疤有某些利益，所挨以必須得到敗企業(yè)財(cái)務(wù)狀況和吧經(jīng)營(yíng)成果信息。Unit 2 啊E八ach 伴proprie疤tor

3、ship般,哀 靶partner按ship, a挨nd罷 corpor按ation i隘s a sep阿arate e叭ntity.捌每一獨(dú)資企業(yè)、啊合伙企業(yè)和股份頒公司都是一個(gè)單霸獨(dú)的主體。奧I半n 挨accrual矮 accoun霸ting, t扮he柏 impact奧 of eve靶nts佰 on ass按ets and凹 equiti哎es is r笆ecogniz辦ed on t把he acco半unting 哀records白 in the版 time p翱eriods 拜when 哎service靶s are r矮endered挨 or uti百lized i把nstead 胺o

4、f when叭 cash i稗s recei跋ved or 般disburs版ed. Tha胺t啊 is rev藹enue is矮 recogn唉ized as板 it is 白earned,礙 and疤 expens捌es are 柏recogni擺zed as 把they ar挨e incur癌red 板愛(ài) not wh扮en cash癌 change爸s hands霸 .if th柏e cash 辦basis a礙ccounti岸ng were擺 used i敗nstead 襖o拔f the a艾ccrual 安basis,半 revenu唉e and e爸xpense 巴 recogn

5、唉ition w扒ould de癌pend so邦lely on班 the ti巴ming of埃 variou捌s cash 阿 receip拜ts and 傲disburs拜ements.搬在權(quán)責(zé)發(fā)生制下拜，挨 叭視服務(wù)的提供而鞍非現(xiàn)金的收付在背本期對(duì)資產(chǎn)和權(quán)愛(ài)益的影響作出會(huì)班計(jì)記錄。即，收稗入是在賺取時(shí)確稗認(rèn)，費(fèi)用是在發(fā)奧生時(shí)確皚認(rèn)跋拔昂而不是在現(xiàn)金轉(zhuǎn)叭手時(shí)。如果現(xiàn)金跋收付制替代權(quán)責(zé)罷發(fā)生制，那么收癌入和費(fèi)用僅僅依笆靠各種現(xiàn)金收付般活動(dòng)的時(shí)間確定拜來(lái)確認(rèn)。Unit 3 絆D礙uring e挨ach acc把ounting盎 year ,癌a seque巴nce of 啊account翱i

6、ng pro扳cedures拌 called板 the ac拌countin埃g cycle盎 is com扒pleted.鞍在每一會(huì)計(jì)年度芭內(nèi)，要依次完成埃被稱(chēng)為會(huì)計(jì)循環(huán)岸的會(huì)計(jì)程序。唉T擺ransact癌ions ar背e analy氨zed on 哀the bas百is of t隘he 擺busines凹s巴 docume跋nts kno芭wn as s伴ource d阿ocument阿s and a敗re reco礙rded in澳 eithe骯r the g笆eneral 拔journal隘 or the叭 specia跋l journ擺al, i. 拜e . the唉 sales

7、隘journal凹 ,the p半urchase罷s journ扮al (inv八oice re瓣gister 罷) ,cash百 receip拌ts jour霸nal and搬 cash d昂isburse艾ments j拜ournal 捌.柏根據(jù)業(yè)務(wù)憑證即板原始憑證分析各骯項(xiàng)交易，并記入吧普通日記賬或特扮種日記賬，也就邦是銷(xiāo)貨日記賬，柏購(gòu)貨日記賬（發(fā)爸票登記簿），現(xiàn)爸金收入日記賬和氨現(xiàn)金支出日記賬阿。吧A爸 trial 敖balan背ce is p把repared靶 from t皚he acco骯unt bal唉ance in阿 the le壩dger to柏 prove 礙the equ

8、扒ality o熬f debit啊s 把a(bǔ)nd cre隘dits案.吧根據(jù)分類(lèi)賬戶(hù)的吧余額編制試算平澳衡表，借以驗(yàn)證翱借項(xiàng)和貸項(xiàng)是否靶相等。般A擺 T-acco柏unt has百 a left巴-hand s疤ide and挨 a righ板t-hand 百side, c礙alled傲 respec藹tively 埃the deb哎it side扒 and cr稗edit 癌side.哀一唉個(gè)拔T拌 辦型賬戶(hù)有左方和哎右方，分別皚稱(chēng)做借方和貸方襖。懊A唉fter tr疤ansacti俺ons are跋 entere伴d ,acco靶unt bal笆ance (t罷he diff皚erence

9、啊between靶 the su拌m of i癌ts debi罷ts and 般the sum骯 of its岸 credit班s )扳 can be八 comput邦ed.敖當(dāng)各項(xiàng)交易入賬邦之后，便可計(jì)算拜賬戶(hù)余額（其借斑項(xiàng)合計(jì)數(shù)與貸項(xiàng)邦合計(jì)數(shù)之間的差霸額）半T把he proc矮ess of 靶transfe傲rring a白mounts 疤entered氨 in the捌 journa昂l to th吧e 阿proper 頒ledger 扮amounts疤 is cal啊led 笆posting凹, the骯 object埃ive of 澳which i巴s to cl佰assify 佰t

10、he eff百ects 癌of tran搬saction澳s版 on eac氨h indiv疤idual a澳sset ,敖 liabil拔ity , o跋wners哎絆 equity傲 , reve鞍nue , a氨nd expe疤nse acc芭ount .唉將日記賬記錄的板金額轉(zhuǎn)入恰當(dāng)?shù)陌惴诸?lèi)賬戶(hù)的過(guò)程邦叫做過(guò)賬。其目鞍的在于把每筆交盎易對(duì)資產(chǎn)、負(fù)債爸、業(yè)主權(quán)益、收艾入和費(fèi)用的個(gè)別巴賬戶(hù)的影響埃進(jìn)行歸類(lèi)。斑 按Unit 4阿 藹T扮he basi罷c princ佰iple of安 double瓣-entry 凹bookkee百ping is柏 that e吧very tr絆ansacti

11、扮on has 頒a 扮twofold笆 effect啊 .藹復(fù)式記賬的基本把原理是每一項(xiàng)交藹易活動(dòng)都有雙重柏的結(jié)果。昂T按he fina皚ncial c礙onditio柏n or po疤sition 斑of a 埃busines氨s爸 enterp哀rise is扒 半represe背nted挨 by the拔 relati班onship 隘of asse罷ts to l礙iabili捌ties an傲d capit耙al.靶一個(gè)企業(yè)的財(cái)務(wù)芭狀況是由資產(chǎn)對(duì)安負(fù)債和資本的關(guān)安系來(lái)表示的。板B芭y 唉convent艾ion, as澳set襖 and ex擺pense i霸ncrease半s ar

12、e r礙ecorded柏 as deb隘its whi佰le liab挨ility ,靶 ca礙pital a藹nd inco傲me incr辦eases a愛(ài)re reco擺rded as哀 credit八s.翱根據(jù)慣例，資產(chǎn)阿和費(fèi)用的增加被澳記為借項(xiàng)，而負(fù)傲債，資本和收入艾增加被記為貸項(xiàng)昂。Unit 5 阿T傲he simp氨lest fo哀rm of t八he 骯account稗 is kno搬wn as t跋he T-ac跋count b礙ecause 啊it rese啊mbles t熬he lett哎er T. t背he 把a(bǔ)ccount吧ant, as辦 a matt哀er of

13、邦conveni扳ence,昂 refers叭 to the岸 group 拔of comp氨any acc瓣ount as暗 the le皚dger.扮賬戶(hù)最簡(jiǎn)單的形藹式稱(chēng)為丁字賬戶(hù)邦，因?yàn)樗?lèi)似大班寫(xiě)字斑母叭T稗。會(huì)計(jì)人員為了癌方便將公司賬戶(hù)絆集中作為分類(lèi)賬疤。Unit 6 稗T敗he fina挨ncial 班stateme八nts are艾 the昂 means 笆of conv翱eying t阿o manag罷ement a佰nd to i搬nterest凹ed outs暗iders a邦 concis皚e pictu傲re of t愛(ài)he prof柏itabili哀ty and 哀f

14、inanci霸al posi凹tion of背 the 絆bu按siness.吧 These艾 are th按ree bas艾ic fina凹ncial s俺tatemen邦ts whic癌h are r傲eported襖 the fi白nancial岸 positi百on of a藹 版busines翱s:按 balanc氨e 癌sheet, 佰income般 癌stateme懊nt,班 the st伴atement胺 of cas鞍h 挨flows. 扮Balance礙 sheet 澳and inc叭ome sta班tement 板are pre澳pared a傲t a par稗ticul

15、ar暗 板data,般 custom疤arily t鞍o prepa熬re them奧 at the扮 end of昂 each m澳onth .疤財(cái)務(wù)報(bào)表是向管奧理人員和有關(guān)外班界人士傳送企業(yè)案盈利能力和財(cái)務(wù)靶狀況的簡(jiǎn)明情況頒的工具。報(bào)告一癌個(gè)企業(yè)財(cái)務(wù)狀況拜的有三種基本財(cái)靶務(wù)報(bào)表：資產(chǎn)負(fù)跋債表，損益表和案現(xiàn)金流量表。資巴產(chǎn)負(fù)債表和損益稗表是在特定日期瓣編制的，習(xí)慣上辦在每個(gè)月末編制哎。案A鞍ssets a懊re econ皚omic re鞍sources把 which 頒are own藹ed by a爸 busine叭ss and 愛(ài)are exp拜ected t礙o benef傲it fut

16、u靶re oper頒ations.耙資產(chǎn)是一個(gè)企俺業(yè)佰 阿所擁有的、并期骯望有益于未來(lái)經(jīng)扮營(yíng)的經(jīng)營(yíng)資源。百T按he owne柏rs擺俺 equity暗 in a b啊usiness班 絆represe絆nts岸 the re藹sources胺 the in胺vested 罷by the 背owner;拜 吧it is胺 equ版al to t拜he tota柏l asset板s minus板 the 藹liabili阿ties. T扒he擺 equity哀 of the俺 owner 昂is a re爸sidual 稗claim b背ecause 柏the cla巴ims of 伴the cr

17、e昂ditors 吧legally襖 come 爸first.百 霸If暗 you ar芭e the o扮wner of阿 靶a busin壩ess, yo鞍u爸 are en跋titled 拌to what擺ever re皚mains a奧fter th搬e claim耙s of th挨e credi佰tors ar罷e fully白 satisf笆ied.辦企業(yè)中的業(yè)主權(quán)辦益代表業(yè)主投資襖的資源；它等于跋總資產(chǎn)減去負(fù)債拜。因?yàn)閭鶛?quán)人的背求償權(quán)在法律上癌優(yōu)先，所以業(yè)主拌權(quán)益是一種剩余藹求償權(quán)，如果你懊是企業(yè)的業(yè)主，暗在債權(quán)人的求償安權(quán)全部得到滿(mǎn)足半之后，剩下的都皚屬于你。Unit 7 版I鞍

18、ncome s般tatemen隘t is a 拌stateme扳nt, som胺etimes翱 called案 the pr凹o(jì)fit an稗d loss 愛(ài)stateme俺nt,艾 report氨ing pro頒fitabil阿ity or 巴the ope白rating 凹result 案of隘 a busi敗ness fo板r an 昂account按ing per哎iod (wh瓣ich can罷 be one背 把month, 礙one襖 斑quarter俺, one百 calend岸ar year暗 or one敖 fiscal襖 year a霸s may b柏e deter奧mi

19、ned b拌y the b瓣usiness巴 背concern藹ed)班.哎收益表，有時(shí)也俺叫做收益損失表敗，是用來(lái)報(bào)告企哎業(yè)一定會(huì)計(jì)期間板（可以是一個(gè)月胺、一季度、一自絆然年度或一財(cái)政稗年度，由企業(yè)自懊己決定）的盈利熬情況或經(jīng)營(yíng)成果氨的報(bào)表。傲U俺nit 8艾 邦T哎he stat鞍e百ment of瓣 cash f扒lows 哀reports凹 the en巴tity哎稗s cash 暗receipt邦s and c哀ash pay案ments d巴uring t阿he peri艾od-wher凹e cash 俺came fr壩om and 岸how it 柏was spe岸nt. 翱I安

20、t expla疤ins the哀 causes吧 for th奧e chang按e in th斑e cash 百balance案.斑現(xiàn)金流量表反映白企業(yè)某個(gè)期間現(xiàn)奧金收入和支出，半即現(xiàn)金的來(lái)源和癌運(yùn)用。它解釋現(xiàn)癌金余額變化的原邦因。 Unit 9白A巴ssets a百re把 econom懊ic 翱resourc頒es靶, which斑 are me笆asurabl拔e by mo佰ney 皚value, 壩and罷 which 霸are own癌ed or c把ontroll白ed by a般n 唉enterpr暗ise,矮 includ疤ing all斑 岸propert氨y, righ扳t

21、s奧 as a c叭reditor版 to 靶others,氨 and俺 other 矮rights.霸 For案 accoun霸ting 唉treatme罷nt,案 assets唉 are no啊rmally 礙divided頒 into c鞍urrent 啊asset芭s, long昂-term 盎investm半ents,跋 fixed 埃assets,皚 intang傲ible搬 安assets,啊 deferr暗ed吧 assets挨 and ot艾her 罷assets.案資產(chǎn)是企業(yè)擁有襖或者控制的能以佰貨幣計(jì)量的經(jīng)濟(jì)暗資源，包括各種叭財(cái)產(chǎn)、債權(quán)和其拌他權(quán)利。資產(chǎn)分懊為流動(dòng)資產(chǎn)、長(zhǎng)

22、百期投資、固定資懊產(chǎn)、無(wú)形資產(chǎn)、版遞延資產(chǎn)和其他隘資產(chǎn)。敖P奧rovisio奧n for b挨ad debt氨s may b巴e set u唉p on ac哀counts 邦receiva襖ble and傲 the pr靶ovision哎 for ba扒d d胺ebts sh凹all be 敖shown a翱s a ded礙uction 佰item of爸 accoun拌ts rece按ivable 辦in the 扮financi拔al stat巴ement .般al愛(ài)l recei扳vables 扳and pre絆payment扳s shall百 be cle凹ared an阿d 芭col

23、lect矮ed扒 on tim背e and s壩hall be八 checke芭d with 邦related澳 partie背d perio佰dically埃.扒應(yīng)收賬款可以計(jì)皚提壞賬準(zhǔn)備金。愛(ài)壞賬準(zhǔn)備金在會(huì)芭計(jì)報(bào)表中作為應(yīng)澳收賬款的備抵項(xiàng)安目列示伴。各種應(yīng)收及預(yù)奧付款應(yīng)當(dāng)及時(shí)清笆算、催收、定期哀與對(duì)方對(duì)賬核實(shí)擺。藹W澳hen inv辦entorie壩s are 霸issuing半, enter八prises扳 may ac八count t般hem und敖er the 啊followi拜ng meth皚ods : f般irst-in奧 first-巴out ,we安ighted 霸aver

24、age頒 ,movin擺g avera癌ge ,spe拜cific i皚dentifi扳cation 拌, last-板in firs巴t-out ,擺ect.擺各種存貨發(fā)出時(shí)愛(ài)，企業(yè)可以根據(jù)氨實(shí)際情況，選擇奧使用先進(jìn)先出法爸、加權(quán)平瓣均法、移動(dòng)平均吧法、個(gè)別計(jì)價(jià)法版、后進(jìn)先出法等埃方法確定其實(shí)際扳成本。昂T矮he acqu鞍isition按 cost o伴f prope阿rty ,pl拌ant ,an辦d equip暗ment in班clu芭des all白 expend矮itures 唉reasona啊ble and絆 necess板ary to 唉get the叭m in pl白ace

25、and骯 ready 胺for use癌.壩財(cái)產(chǎn)、廠(chǎng)房及設(shè)百備的購(gòu)置成本包拜括所有的合理支扳出和使這些資產(chǎn)拌處于可使用狀態(tài)背的必要支出。Unit 10霸T芭he FASB白 define岸s liabi拜liti啊es in i半ts Stat愛(ài)ement o笆f Finan澳cial Ac挨countin邦g Conce敗pt No.3擺 . elem白ents of八 Financ鞍ial Sta癌tement 按as壩 :按“盎the pro艾bable f案uture s罷acrific斑e of ec昂onomic 辦benefit絆s arisi八ng from瓣 presen案t

26、 oblig襖ations 稗of a pa邦rticula暗r entit哀y to tr巴ansfer 矮assets 背or prov翱ide ser辦vices t罷o other斑 entit版ies in 挨the fut艾ure as 安a resul巴t of pa暗st tran岸saction跋s or ev版ents奧.敗”阿美國(guó)財(cái)務(wù)會(huì)計(jì)準(zhǔn)按則委員會(huì)在巴第疤3敖號(hào)財(cái)務(wù)會(huì)計(jì)概念埃公告財(cái)務(wù)報(bào)表佰的要素中，將佰負(fù)責(zé)定義為百：盎“壩特定主體由于過(guò)拔去的交易或事項(xiàng)熬而引起的、在現(xiàn)敖在承擔(dān)的在將來(lái)拌向其他主體交付靶財(cái)產(chǎn)或提供勞務(wù)案的責(zé)任，這種責(zé)佰任導(dǎo)致了可預(yù)期罷的經(jīng)濟(jì)利益的未跋來(lái)犧埃

27、牲邦”佰A鞍ccordin盎g to th耙is 辦definit傲ion,扮 curren艾t liabi拌lities 擺are 岸“鞍obligat芭ions wh鞍ose liq搬uidatio芭n is re把a(bǔ)sonabl襖y expec扳ted to 哀require按 use of芭 existi懊ng reso罷urces p靶roperly岸 classi爸fied as白 curren把t 翱assets,阿 of the骯 creati阿on of o斑ther cu啊rrent l捌iabilit按ies.傲”靶根據(jù)這一定義，哀流動(dòng)負(fù)債是指艾：懊“罷期望以已恰當(dāng)?shù)剞k歸

28、入流動(dòng)資產(chǎn)的絆現(xiàn)有資源、或通邦過(guò)形成其他流動(dòng)盎負(fù)債來(lái)清償?shù)呢?zé)跋任拔。叭”案U拌nit 11 暗O斑wners捌扒 equity案 is def挨ined as扳 the ex昂cess of搬 t罷otal as稗sets ov斑er tota把l 奧liabili捌ties.昂業(yè)主權(quán)益被定義邦為資產(chǎn)總額對(duì)負(fù)骯債總額的超出額捌O伴wnershi凹p in a 罷corpora翱tion is奧 eviden扮ced by 傲a stock礙 皚certifi胺cate. 阿This ca笆pital s捌tock ma氨y be ei背ther co翱mmon or壩 背preferr阿ed.

29、 礙If a co藹rporati斑on issu板e(cuò)s comm阿on 板stock,爸 its sh絆arehold版ers usu壩ally ha佰ve cert岸ain bas罷ic righ稗ts to b班e exerc芭ised in胺 propor搬t(yī)ion to稗 the nu奧mber of版 common扮 stock 藹they 柏own. 啊These r矮ights i埃nclude 柏(敗1巴) right班 to vot百e for 拜directo艾rs;絆 (2岸) right熬 to rec耙eive di扒vidends愛(ài) declar頒ed by t稗

30、he boar案d of di胺rectors斑 ;(3) r胺ight to礙 share 疤in the 隘distrib絆ution o疤f cash 隘or othe凹r敗 assets愛(ài) if the矮 corpor襖ation i礙s 叭liquida叭ted;埃 and (4八) preem敗ptive r愛(ài)ight to伴 purcha笆se addi巴tional 扳shares 盎of capi背tal sto奧ck in p般roporti啊on to p矮resent 隘holding挨s in th阿e event笆 that t板he corp叭oration壩 i

31、ncrea唉ses the按 amount吧 of sto佰ck outs擺tanding按.邦在公司中業(yè)主權(quán)霸益是由股份證書(shū)版證明的。公司的笆股本既可以是普凹通股，捌也可以是優(yōu)先股按。就公司發(fā)行的哀普通股而言，其捌股東通?？筛鶕?jù)捌所擁有的普通股壩股份數(shù)比例，行背使一些基本權(quán)利壩。這些權(quán)利包括按：昂（按1案）選舉董事的表奧決權(quán)；艾（懊2板）收取董事會(huì)宣擺布的股利的權(quán)利啊；伴（矮3藹）公司清算時(shí)分礙享現(xiàn)金或其他資阿產(chǎn)的權(quán)利；稗（白4愛(ài)）在公司增加外邦發(fā)股份時(shí)，可按扒現(xiàn)在的持股比例捌優(yōu)先購(gòu)買(mǎi)額外股隘份的權(quán)利。Unit 12礙F澳inancia熬l state把ment an邦alysi按s熬，傲f

32、irst a唉nd fore捌mos隘t熬，版serves 叭the ess盎ential 昂functio耙n of co隘nvertin鞍g data 癌into us伴eful in爸formati隘on. In 伴respect壩 of the百 quanti般tative 扳data pr艾esented爸 in the澳 financ笆ial sta霸tement奧s熬，板three t壩echniqu哀es used哎 widely岸 to ass般ist dec哎ision m埃akers i敗n under唉standin白g the e伴xternal搬 statem矮en

33、ts ar笆e藹：白（爸1百）唉compara笆tive an骯alysi阿s柏（挨through吧 prepar氨ation o芭f trend癌 statem俺ent暗s哎）斑，骯(2)捌structu頒ral敗 analys版i板s扳（背through氨 prepar扒ation o瓣f commo盎n-size 敗stateme凹nt挨s把）稗，爸an稗d柏（安3白）盎ratio a叭nalysis扳. The f瓣ocus of艾 this c罷hapter 哎will be俺 on how按 ratio 背analysi阿s helps爸 inform礙ation u愛(ài)sers i

34、n艾terpret扮 and ev熬aluate 澳the dat奧a conta案ined in安 financ霸ial sta吧tements八.靶財(cái)務(wù)報(bào)表分析的澳基本功能是將數(shù)佰據(jù)轉(zhuǎn)靶化為有用的信息邦。就列示在財(cái)務(wù)盎報(bào)表中的定量性胺數(shù)據(jù)而言，廣泛疤地用于幫助決策版者理解對(duì)外財(cái)務(wù)笆報(bào)表的三種方法昂是：芭（板1哀）比較分析（通佰過(guò)編制趨勢(shì)報(bào)表矮）；凹（拔2艾）結(jié)構(gòu)分析（通哎過(guò)編制共同比報(bào)鞍表）；以及邦（骯3翱）比率分析。本澳章著重論述比率俺分析如何幫助信礙息使用者解釋和唉評(píng)價(jià)財(cái)務(wù)報(bào)表內(nèi)霸的數(shù)據(jù)。Unit 15安I瓣n 奧fact,罷 manufa版cturing氨 costs 藹can be

35、 瓣reclass襖ified i扮n many 哎differe懊nt ways胺 depend氨ing on 艾the fin隘al goal案 of a p盎articul白ar安 cost a俺nalysis愛(ài) .按However搬, the叭 most c板ommon a把nd 奧basic c搬ost捌 classi版ficatio哀n schem案e assoc絆iated w版ith cos凹t accou叭nting i翱s the g岸rouping伴 挨of manu柏facturi板ng扳 costs 般into th靶ree 埃element捌s:翱 direct頒

36、materi壩al 般costs, 暗direct搬 labor 斑costs ,皚 or ind岸irect m伴anufact挨uring c礙osts (f藹actory 愛(ài)o壩verhead岸 ). Dir百ect cos拌ts are 埃traceab骯le to s爸pecific笆 produc埃ts, whe半reas in隘direct 辦costs m埃ust be 埃assigne岸d to pr笆oducts 擺by some疤 alloca阿tion me擺thod.氨實(shí)務(wù)中，按照特骯定成本最終分析哀目標(biāo)，制造成本瓣能夠用許多不同安方法分類(lèi)。然而扳與成本會(huì)計(jì)相關(guān)捌的最

37、通用、最基白本的方法是將制拔造成本集中起來(lái)埃分為三要素：直皚接材料成本、直礙接人工成本和間板接制造成本（工辦廠(chǎng)間接費(fèi)用）。埃直接成本可追溯愛(ài)于某種特定產(chǎn)品絆，而間接成愛(ài)本必須按照一定笆方法分配給產(chǎn)品扳。Unit 16巴C柏ost 矮哎Volume-佰Profit 暗(cvp) 耙analysi暗s expre愛(ài)sses芭 the re霸lations矮hips am皚ong a c邦ompany礙罷s 矮costs,疤 volume百 of act癌ivity a拔nd 半income.邦 C案ost 芭百Volume-骯Profit 埃analysi盎s is a 藹key fac盎tor

38、in 鞍many de礙cisions矮 , incl熬uding c吧hoice o白f produ傲ct line辦s , pri昂cing of襖 般product背s , mar襖keting 案strateg扮y and u唉tilizat邦ion of 阿product板ive fac白ilities爸.奧本量利分析是對(duì)啊公司經(jīng)營(yíng)和收入懊中的成本數(shù)量和敖利潤(rùn)之間的關(guān)系爸所進(jìn)行的分析。背本量利分析在諸笆如產(chǎn)品系列的選巴擇、產(chǎn)品定價(jià)、盎營(yíng)銷(xiāo)策略、以及阿生產(chǎn)設(shè)施的利用礙等許多決策中都辦是關(guān)鍵的因素。半However耙,翱 long r胺un deci愛(ài)sions s襖uch as 邦bu

39、ying 哎plant a襖nd equi哀pment a半lso hin版ge on p疤redicti阿ons of 埃the re翱sulting敖 埃C岸ost 傲靶Volume-案Profit 暗relatio挨nships.挨不過(guò)，構(gòu)建廠(chǎng)房霸設(shè)備等的長(zhǎng)期決柏策也取決于成佰本骯-礙數(shù)矮量拔-氨利潤(rùn)關(guān)系的預(yù)測(cè)柏結(jié)果。盎下面的三道中翻背英，章琳一說(shuō)她矮的卷子中有一道捌長(zhǎng)期政策也取決艾于成伴本愛(ài)-盎數(shù)皚量稗-昂利潤(rùn)關(guān)系的預(yù)測(cè)霸結(jié)果拌Long ru敖n decis壩ions hi霸nge on 矮predict扳ions of埃 the re熬sulting把 cost-v跋olume-p澳

40、rofit r耙elation澳ships氨邊際貢獻(xiàn)和盈虧扮平衡點(diǎn)都隨著單柏位變動(dòng)成本的增鞍減而變動(dòng)百Both th安e cont辦ributio唉n margi耙n and t霸he brea襖keven p唉oint ar皚e alter班ed by c般hanges 扮in unit骯 variab胺le cost哀s.拜在經(jīng)濟(jì)衰退期間俺，管理層則將加斑緊控制成本扒When bu拌siness 搬is slac爸k, mana熬gement 白tends t拔o ride 白herd on半 costsUnit 18傲A奧lthough哎 the au擺dit pro唉cess of岸

41、obtain霸ing and捌 evalua哎ting ev盎idence 藹and com礙munic霸ating t半he resu哀lts to 矮interes搬t(yī)ed use版rs appl疤ies to 笆all aud霸it 皚applica佰tions,昂 the ob瓣jective唉s of au壩diting 伴vary de襖pending壩 on the氨 needs 敗of user懊s of th爸e audit巴 瓣report.懊 隘Interna敗l 傲auditin擺g,安 govern笆mental 敖auditin搬g,靶 and ex拔ternal 般auditin壩g, and 哀externa矮l audit鞍ing all哀 serve 藹d佰ifferen邦t objec凹tives.巴雖然獲取和評(píng)價(jià)奧證據(jù)并向有利益把關(guān)系的使用者傳叭送審計(jì)結(jié)果的審爸計(jì)程序適用于所叭有的審計(jì)應(yīng)用過(guò)氨程，但審計(jì)目標(biāo)百卻因?qū)徲?jì)報(bào)告使白用者的不同需要叭而有所差異。內(nèi)背部審計(jì)、政府審昂計(jì)、外部審計(jì)都白服務(wù)于不同的目唉標(biāo)。澳I昂nternal版 auditi安ng is d般efined 跋as an i白ndepend骯ent app岸raisal 氨functio啊n estab敖lished