會計專業(yè)英語資料

1、Unit 1 敖F懊inancia瓣l infor哎mation 扳about a岸 busine隘ss is n把eeded b吧y many 邦outside吧rs .The懊se outs案iders i柏nclude 捌owners,八 banker辦s, othe芭r般 盎credito斑rs, pot扮ential拔 invest礙ors, la扳bor 芭unions,藹 govern拌ment疤 agenci柏es ,and翱 the pu襖blic ,b跋ecause 隘all the百se grou哀ps 盎have su暗pplied 吧money t愛o the b癌u

2、siness愛 or hav矮e some 昂other i唉nterest叭 in the凹 busine耙ss that壩 will b襖e serve礙d by in把formati骯on abou按t its f芭inancia哀l posit笆ion and岸 operat昂ing res凹ults.稗許多企業(yè)外部的翱人士需要有關(guān)企俺業(yè)的財務(wù)信息，敗這些外部人員包伴括所有者、銀行罷家、其他債權(quán)人扮、潛在投資者、叭工會、政府機構(gòu)佰和公眾，因為這頒些群體對企業(yè)投澳入了資金，或享安有某些利益，所拌以必須得到罷企業(yè)財務(wù)狀況和岸經(jīng)營成果信息。Unit 2 頒E百ach 瓣proprie鞍tor

3、ship傲,版 礙partner扮ship, a啊nd把 corpor班ation i骯s a sep哎arate e昂ntity.矮每一獨資企業(yè)、安合伙企業(yè)和股份稗公司都是一個單耙獨的主體。耙I擺n 矮accrual扮 accoun疤ting, t辦he阿 impact辦 of eve絆nts 疤on asse案ts and 敖equitie巴s is re把cognize扮d on th版e accou艾nting r八ecords 百in the 拜time pe按riods w懊hen s拌ervices愛 are re矮ndered 愛or util骯ized in哀stead o阿

4、f when 頒cash is拌 receiv骯ed or 柏disburs瓣ed. Tha隘t案 is rev熬enue is扒 recogn搬ized as版 it is 藹earned,班 and班 expens襖es are 癌recogni板zed as 柏they ar把e incur白red 扮暗 not wh霸en cash阿 change伴s hands暗 .if th班e cash 阿basis a叭ccounti翱ng were敖 used i扳nstead 矮of敗 the ac稗crual 半basis,襖 revenu俺e and e岸xpense 安 recogn

5、跋ition w稗ould de襖pend so鞍l(fā)ely on佰 the ti爸ming of叭 variou按s cash 瓣 receip爸ts and 吧disburs笆ements.Unit 3 岸D礙uring e敖ach acc疤ounting熬 yea扒r ,a se半quence 佰of acco八unting 骯procedu把res cal板led the襖 accoun敗ting cy柏cle is 安complet盎ed.敖在每一會計年度拔內(nèi)襖，要依次完成被扒稱為會計循環(huán)的凹會計程序。骯T拌ransact扒ions ar拌e analy辦zed on 八the bas

6、斑is of t吧he 襖busines白s扮 docume絆nts kno挨wn as s盎ource d壩ocument疤s and a岸re reco班rded in霸 either襖 the ge靶neral j唉ournal 凹o(jì)r the 耙s埃pecial 案journal胺, i. e 阿. the s敗ales jo斑urnal ,啊the pur八chases 伴journal搬 (invoi隘ce regi挨ster ) 按,cash耙 receip凹ts jour唉nal and唉 cash d扮isburse敖ments j阿ournal 盎.百根據(jù)業(yè)務(wù)憑證即昂原始憑

7、證分析各岸項交易，并記入癌普通日記賬或特捌種日記賬，也就跋是銷貨日記賬，捌購貨日記賬（發(fā)艾票登記簿），現(xiàn)搬金收入日記賬和壩現(xiàn)金支出日記賬疤。敗A安 trial 俺balance翱 is pre昂pared f霸rom the半 accoun拜t balan般ce in t襖he ledg白er to p凹rove th疤e equal傲ity of 爸debits 胺and cre胺dits爸.拜根據(jù)分類賬戶的澳余額編制試算平矮衡表，借以驗矮證借項和貸項是盎否相等。傲A藹 T-acco藹unt has安 a left癌-hand s阿ide and隘 a righ霸t-hand 稗side,

8、c俺alled礙 respec辦tively 班the deb霸it side扳 and cr敗edit 挨side.愛一柏個稗T芭 叭型賬戶有左方和斑右方，分別稱做疤借方和貸方。骯A捌fter tr胺ansacti背ons a把re ente俺red ,ac佰count b疤alance 拌(the di跋fferenc瓣e betwe俺en the 笆sum of 安 its de拔bits an鞍d the s瓣um of凹 its cr按edits )凹 can be哀 comput搬ed.拔當(dāng)各項交易入賬瓣之后，便可計算壩賬戶余額（其借癌項合計數(shù)與貸項阿合計數(shù)之間的差胺額）般T唉he

9、 proc瓣ess of 版transfe絆rring a安mounts 胺entered俺 in the把 journa啊l to th百e prope艾r ledge盎r amoun班ts is c叭alle柏d 傲posting稗, the頒 object暗ive of 哎which i背s to cl吧assify 八the eff鞍ects 邦of tran跋saction斑s靶 on eac澳h indi般vidual 版asset ,伴 liabil靶ity , o百wners扳罷 equity挨 , reve岸nue , a案nd expe半nse acc凹o(jì)unt .拌將日記

10、賬記錄的挨金額轉(zhuǎn)入恰當(dāng)?shù)陌胤诸愘~戶的過程笆叫做過賬。其目板的在于把每筆交般易對資產(chǎn)、負(fù)債礙、業(yè)主權(quán)益、收擺入和費用的個別昂賬戶的影響進(jìn)行矮歸類。拔 奧Unit 4皚 敖T叭he basi熬c princ扳iple of般 double礙-entry 拜bookkee岸ping is拌 that e盎very tr辦ansacti耙on has 扒a 澳twofold爸 effect胺 .澳復(fù)式記賬的基本把原理是每一項交骯易活動都有雙重啊的結(jié)果。板T瓣he fina擺ncial c絆onditio暗n or po扒sition 稗of a 靶busines半s埃 enterp拔rise is把

11、俺represe胺nted癌 by the邦 relati般onship 拔of asse耙ts to l藹iabilit半ies and伴 capita礙l.扒一個企業(yè)的財務(wù)啊狀況是由資產(chǎn)對昂負(fù)債和資本的關(guān)巴系來表示的疤。拔B拌y 懊convent斑ion, as暗set疤 and ex八pense i邦ncrease班s are r凹ecorded藹 as deb哎its whi板le l昂iabilit佰y , cap熬ital an奧d incom絆e incre扒ases ar靶e recor埃ded as 凹credits阿.哎根據(jù)慣例，資產(chǎn)安和費用的增加被百記為借項，而負(fù)壩債，資

12、本和收入哎增加被記為貸項笆。Unit 5 八T吧he simp拜lest fo藹rm of t哎he acco安unt is 唉known a阿s the T阿-accoun版t becau矮se it r翱esemble頒s the l鞍etter T耙. the 芭account板ant, as拔 a matt把er of 靶conveni矮ence,壩 refers暗 t拜o the g辦roup of凹 compan巴y accou案nt as t巴he ledg翱er.襖賬戶最簡單的形拜式稱為丁字賬戶扒，因為它類似大巴寫字拜母敖T昂。會計人員為了氨方便將公司賬戶暗集中作為分類賬般。U

13、nit 6 癌T案he fina扳ncial 瓣stateme俺nts are啊 the me背ans of 凹conveyi白ng to m艾anageme般nt奧 and to笆 intere把sted ou拜tsiders骯 a conc矮ise pic班ture of絆 the pr挨ofitabi巴lity an芭d finan艾cial po昂sitio安n of th背e 艾busines藹s. Thes瓣e哎 are th白ree bas靶ic fina霸ncial s哀tatemen隘ts whic挨h are r傲eported靶 the fi藹nancial礙 posit

14、i皚on of a邦 皚busines百s:哎 balanc白e 吧sheet, 按income傲 凹stateme胺nt,皚 the st敗atement背 of cas扳h 案flows. 凹Balance俺 sheet 八and inc敖ome sta愛tement 皚are pre盎pared a斑t a par頒ticular拌 藹data,埃 custo板marily 隘to prep霸are the傲m at th扮e end o擺f each 挨month .鞍財務(wù)報表是向管挨理人員和有關(guān)外傲界人士傳送企業(yè)耙盈利能力和財務(wù)巴狀況的簡明情況佰的工具。報告一捌個企業(yè)財務(wù)狀況吧的有三

15、種基本財癌務(wù)報表：資產(chǎn)負(fù)案債表，損益表和傲現(xiàn)金流量表。資安產(chǎn)負(fù)債表和損益傲表是在特定日期艾編制的，習(xí)慣上凹在每個月末編制佰。般A叭ssets a胺re econ敗omic re艾sources藹 which 拔are own熬ed by a疤 busine拜ss and 安are exp巴ected t拔o benef岸it futu癌re ope芭rations昂.伴資產(chǎn)是一個企襖業(yè)扳 白所擁有的、并期搬望有益于未來經(jīng)凹營的經(jīng)營資源。盎T稗he owne板rs板拜 equity按 in a b疤usiness案 哎represe唉nts八 the re懊sources拔 the in壩ves

16、ted 班by the 班owner;稗 搬it is扳 equal 盎to the 愛total a壩ssets m骯inus th絆e 霸liabili岸ties. T疤he哎 equity斑 of the安 owner 疤is a re伴sidual 敖claim b凹ecause 跋the cla胺ims of 百the cre俺dit隘ors leg拜ally co辦me 愛first.扳 般If頒 you ar翱e the o藹wner of隘 八a busin埃ess, yo百u芭 are en伴titled 搬t(yī)o what半ever re瓣mains a哎fter th拔e

17、claim癌s of th辦e credi啊tors ar吧e fully捌 satisf扮ied.啊企業(yè)中的業(yè)主權(quán)鞍益代表業(yè)主投資八的資源；它等于扮總資產(chǎn)減去負(fù)債擺。因為債權(quán)人的般求償權(quán)在法律上耙優(yōu)先，所以業(yè)主捌權(quán)益是一種剩余按求償權(quán)，如果你叭是企業(yè)的業(yè)主，伴在債權(quán)人的求償背權(quán)全部得到滿足澳之后，剩下的都靶屬于你。Unit 7 絆I敗ncome s盎tatemen懊t is a 把stateme笆nt, som搬etimes翱 called骯 the pr辦ofit an傲d loss 襖stateme骯nt,瓣 report案ing pro板fitabil八ity or 壩the ope百

18、rating 擺result 阿of a bu昂siness 巴for an 胺a拌ccounti扳ng peri版od (whi拔ch can 案be one 笆month, 皚one斑 吧quarter骯, one吧 calend扒ar year礙 or one捌 fiscal翱 year a伴s may b稗e d辦etermin捌ed by t拌he busi芭ness 敖concern瓣ed)耙.愛收益表，有時也芭叫做收益損失表皚，是用來報告企敗業(yè)一定會計期間懊（可以是一個月扮、一季度、一自啊然年度或一財政班年度，由企業(yè)自半己決定）的盈利盎情況或經(jīng)營成果昂的報表。半U艾nit 8凹

19、拜T澳he stat礙ement o把f cash 按flows r半e安ports t隘he enti頒ty邦八s cash 般receipt拜s and c翱ash pay柏ments d敖uring t班he peri辦od-wher芭e cash 安came fr凹o(jì)m and 敗how it 伴wa安s spent艾. 熬I癌t expla背ins the跋 causes鞍 for th案e chang半e in th佰e cash 氨balance哎.昂現(xiàn)金流量表反映翱企業(yè)某個期間現(xiàn)巴金收入和支出，埃即現(xiàn)金的來源和叭運用。它解釋現(xiàn)板金余額變化的原骯因。 Unit 9笆A凹ssets

20、 a柏re econ吧omic 百resourc矮es, w懊hich唉 are me疤asurabl邦e by mo安ney 百value, 哀and絆 which 板are own癌ed or c氨ontroll熬ed by a唉n 阿enterpr辦ise,凹 includ斑ing all愛 啊p敗roperty隘, right鞍s礙 as a c熬reditor絆 to 按others,伴 and絆 other 凹rights.挨 For邦 accoun芭ting 哎treatme笆nt,矮 assets礙 are no稗r(nóng)mally 傲divided凹 into c昂urrent 傲

21、assets,拌 long澳-term 罷investm按ents,斑 fixed 八assets,安 intang背ible版 襖assets,白 deferr絆ed稗 assets霸 and ot拔her 俺assets.愛資產(chǎn)是企業(yè)擁有骯或者控制的能以霸貨幣計量的經(jīng)濟(jì)百資源，包括各種暗財產(chǎn)、債叭權(quán)和其他權(quán)利。板資產(chǎn)分為流動資搬產(chǎn)、長期投資、案固定資產(chǎn)、無形案資產(chǎn)、遞延資產(chǎn)阿和其他資產(chǎn)。岸P癌rovisio矮n for b艾ad debt愛s may b搬e set u暗p on ac埃counts 爸receiva盎ble and板 the pr藹ovision敖 for ba挨d de

22、bts襖 shall 奧be show按n as a 靶deducti靶on item凹 of acc巴ounts r稗eceivab百le in t半he fina搬ncial s懊tatemen捌t .al叭l recei埃vables 哎and pre敗payment哀s sh扳all be 背cleared阿 and 鞍collect扮ed翱 on tim愛e and s版hall be暗 checke白d with 澳related癌 partie氨d perio奧dically耙.把應(yīng)收賬款可以計隘提壞賬準(zhǔn)備金。柏壞賬準(zhǔn)備金在會搬計報表中作為應(yīng)把收賬款的備抵項罷目列示。各種應(yīng)叭收及

23、預(yù)付款應(yīng)當(dāng)奧及時清算、催收挨、定期與對方對扳賬核實。跋W癌hen inv隘entorie案s are 擺issuing叭, enter把prises班 may ac爸count t暗hem und霸er the 按followi啊ng meth熬ods : f奧irst安-in fir柏st-out 耙,weight邦ed aver班age ,mo芭ving av矮erage ,拔specifi胺c ident伴ificati矮on , la爸st-in f翱irst-ou岸t ,ect.拌各種存貨發(fā)出時背，企業(yè)可以根據(jù)半實際情況，選擇靶使用先進(jìn)先出法吧、加權(quán)平均法、愛移動平均法、個盎別計價法

24、、后進(jìn)拔先出法等方法確班定其實際成本。癌T把he acqu襖isition隘 cost o拜f prope芭rty ,pl瓣ant ,an瓣d equip哎ment in拔clu把des all胺 expend哀itures 鞍reasona盎ble 鞍and nec案essary 骯to get 罷them in啊 place 靶and rea笆dy for 盎use.澳財產(chǎn)、廠房及設(shè)霸備的購置成本包安括所有的合理支霸出和使這些資產(chǎn)八處于可使用狀態(tài)芭的必要支出。Unit 10把T氨he FASB熬 define氨s liabi芭lities 按in its 澳Stateme矮nt of F壩

25、inancia板l Accou絆nting C澳oncept 骯No.3 . 暗element胺s of Fi瓣nancial爸 Statem叭ent 拌as 靶:跋“矮the pro敗bable f壩uture s哀acrific阿e 芭of econ矮omic be傲nefits 擺arising叭 from p搬resent 愛obligat艾ions of跋 a part按icular 胺entity 啊to tran鞍sfer as案sets or阿 provid邦e servi絆ces to 笆other e氨ntities骯 in the艾 future爸 as a r霸esul

26、t o矮f past 拌transac癌tions o翱r event捌s把.鞍”扳美國財務(wù)會計準(zhǔn)昂則委員會在絆第凹3盎號財務(wù)會計概念柏公告財務(wù)報表襖的要素中，將傲負(fù)責(zé)定義為翱：扳“稗特定主體由于過巴去的交易或事項俺而引起的、在現(xiàn)矮在承擔(dān)的在將來氨向其他主體交付吧財產(chǎn)或提供勞務(wù)百的責(zé)任，這種責(zé)愛任導(dǎo)致了可預(yù)期把的經(jīng)濟(jì)利益的未巴來犧骯牲捌”懊A哀ccordin邦g to th擺is 跋definit壩ion,胺 curren按t liabi阿lities 版are 敗“般obligat埃ions wh佰ose liq班uidatio皚n is re傲asonabl安y expec隘ted to

27、挨require拜 use of氨 existi叭ng reso扮urces p盎roperly案 classi藹fied as笆 curren八t 岸a板ssets,巴 of the安 creati白o(hù)n of o胺ther 皚current耙 liabil般ities.百”扳根據(jù)這一定義，班流動負(fù)債是指哎：藹“岸期望以已恰當(dāng)?shù)伢a歸入流動資產(chǎn)的俺現(xiàn)有資源、或通案過形成其他流動敖負(fù)債來清償?shù)呢?zé)巴任邦。搬”鞍U艾nit 11 按O案wners按邦 equity班 is def熬ined as霸 the ex八cess of胺 total 八assets 懊over to扒tal 壩liabili

28、岸ties.把業(yè)主權(quán)益被定義百為資產(chǎn)總額對負(fù)捌債總額的超出額懊O板wnershi暗p in a 稗corpora暗tion is按 eviden翱ced by 盎a stock拜 暗certifi藹cate. 愛This佰 capita芭l stock捌 may be拜 either傲 common矮 or 斑preferr昂ed. 搬If a co柏rporati罷on issu澳es comm瓣on 啊stock,奧 its sh扳arehold阿ers usu敗ally ha絆ve cert捌ain bas邦ic righ斑ts to b班e exerc吧ised in罷 propor唉

29、tion to盎 the nu叭mber of爸 common澳 stock 拌they 唉own. 叭These r頒ights i芭nclude 稗(扮1耙) right捌 to vot昂e for 把dire捌ctors;俺 (2俺) right熬 to rec瓣eive di般vidends靶 declar佰ed by t哎he boar稗d of di爸rectors昂 ;(3) r耙ight to阿 share 氨in the 按distrib敖ution o襖f cash 扮or othe澳r asset傲s if th斑e corpo哎ration 半is 挨liquida熬t

30、ed;拜 and (4靶) preem愛ptive r扮ight to班 purcha懊se addi案tional 皚share啊s of ca啊pital s哎tock in版 propor哎tion辦 to pre稗sent ho伴ldings 捌in the 叭event t頒hat the癌 corpor板ation i耙ncrease唉s the a半mount o稗f stock奧 outsta伴nding.熬在公司中業(yè)主權(quán)岸益是由股份證書班證明的。公司的隘股本既可以是普艾通股，也可以是佰優(yōu)先股。就公司愛發(fā)行的普通股而澳言，其股東通常白可根據(jù)所擁有的背普通股股份數(shù)比柏例，行使一些

31、基敖本權(quán)利。這些權(quán)搬利包括：哎（盎1挨）選舉董事的表扮決權(quán)；霸（氨2柏）收取董事會宣凹布的股利的權(quán)利耙；氨（襖3哎）公司清算時分伴享現(xiàn)金或其他資芭產(chǎn)的權(quán)利；敖（哎4靶）在公司增加外百發(fā)股份時，可按凹現(xiàn)在的持矮股比例優(yōu)先購買扒額外股份的權(quán)利澳。Unit 12骯F罷inancia昂l state翱ment an哎alysi敖s骯，斑first a礙nd fore頒mos哎t艾，扮serves 吧the ess班ential 巴functio癌n of co皚nvertin鞍g data 骯into us搬eful in捌formati邦on. In 案respect愛 of the凹 quanti

32、暗tative 拜data pr把esented唉 in the佰 financ埃ial sta疤tement鞍s瓣，案thre班e techn扒iques u皚sed wid耙ely to 板assi鞍st deci霸sion ma愛kers in耙 unders扒tanding吧 the ex芭ternal 耙stateme岸nts ar隘e捌：巴（伴1搬）按compara絆tive an矮alysi版s礙（邦through愛 prepar邦ation o班f trend埃 statem白ent壩s傲）邦，奧(2)般structu案ral拔 analys拜i俺s耙（擺through辦 pr

33、epar奧ation o挨f commo吧n-size 按stateme半nt跋s版）稗，百an隘d靶（伴3擺）霸ratio a稗nalysis爸. The翱 focus 皚of this搬 chapte熬r will 藹be o哎n how r八atio an埃alysis 百helps i巴nformat板ion use哎rs inte按rpret a胺nd eval癌uate th奧e data 愛contain柏ed in f稗inancia罷l state般ments.扮財務(wù)報表分析的澳基本功能是將數(shù)搬據(jù)轉(zhuǎn)化為有用的伴信息。就列示在扮財務(wù)報表中的定絆量性數(shù)據(jù)而言，襖廣泛地用于幫助案決

34、策者理解對外奧財務(wù)報表的三種叭方法是：俺（翱1?。┍容^分析（通奧過編制趨勢報表疤）；翱（愛2隘）結(jié)構(gòu)分析（通盎過編制共同比報昂表）；以及愛（氨3頒）比率分析。本罷章癌著重論述比率分?jǐn)[析如何幫助信息八使用者解釋和評熬價財務(wù)報表內(nèi)的把數(shù)據(jù)。Unit 15稗I靶n 敗fact,把 manufa懊cturing隘 costs 艾can be 氨reclass絆ified i斑n many 凹differe胺nt ways頒 depend邦ing on 八the fin唉al goal班 of a p八articul皚ar cost絆 analys版is .暗However艾, the版 most c斑

35、ommon a俺nd 辦basic c白o(hù)st奧 classi瓣ficatio安n schem暗e assoc跋iated w拔ith cos藹t accou巴nting i盎s the g翱rouping耙 拜of 把manufac鞍turing阿 costs 版into th敖ree 八element版s:昂 direct襖 materi般al 鞍costs, 般direct巴 labor 絆costs ,骯 or ind扮irect m愛anufact哀uring c啊osts (f哎actory 半overhea拜d ). Di襖rect co邦sts are罷 tracea百ble

36、to 搬specifi擺c produ案cts, wh半ereas i拌ndirect背 costs 熬must be罷 assign半ed to p鞍roducts礙 by som骯e alloc絆atio斑n metho胺d.岸實務(wù)中，按照特跋定成本最終分析哀目標(biāo)，制造成本爸能夠用許多不同壩方法分類。然而骯與成本會計相關(guān)敗的最通用、最基擺本的方法是將制扒造成本集中起來敗分為三要素：直壩接材料成本、直敖接人工成本和間百接制造成本（工奧廠間接費用）。暗直接成本可追溯把于某種特定產(chǎn)品骯，而間接成本必翱須按照一定方法佰分配給產(chǎn)品。案Manufac百turing矮 overhe阿ad 制造費用Uni

37、t 16吧C鞍ost 耙挨Volume-愛Profit 扮(cvp) 唉analysi隘s expre暗sses隘 the re敖lations拔hips am頒ong a c跋ompa愛ny氨案s 隘costs傲,哀 volume阿 of act壩ivity a跋nd 扒income.埃 C凹o(jì)st 吧吧Volume-扮Profit 安analysi唉s is a 板key fac八tor in 氨many de耙cisions扳 , incl壩uding c八hoice o伴f produ稗ct line拔s , pri矮cing of扒 produc八ts , ma藹rketing愛 s

38、trate斑gy and 稗utiliza八tion of氨 produc絆tive fa奧cilitie拌s.頒本量利分析是對辦公司經(jīng)營和收入壩中的成本數(shù)量和矮利潤之間的關(guān)系澳所岸進(jìn)行的分析。本埃量利分析在諸如昂產(chǎn)品系列的選敗擇、產(chǎn)品定價、敖營銷策略、以及埃生產(chǎn)設(shè)施的利用拜等許多決策中都吧是關(guān)鍵的因素。昂However吧,矮 long r翱un deci板sions s背uch as 隘buying 把plant a懊nd equi百pment a辦lso hin版ge on p吧redicti辦ons of 敖the res埃ulting 霸C懊ost 按佰Volume-敖Profit 扒

39、relatio癌nships.安不過，構(gòu)建廠房擺設(shè)備等的長期決澳策也取決于成襖本昂-矮數(shù)版量疤-扳利潤關(guān)系的預(yù)測熬結(jié)果。Unit 18白A霸lthough辦 the a案udit pr艾oce罷ss of o八btainin胺g and e敗valuati凹ng evid頒ence an吧d commu熬nicatin壩g the r般esults 爸to inte鞍rested 敗users a哀pplies 板to all 霸audit 疤applica罷tions,稗 the ob吧jective辦s of au百diting 笆vary de疤pending柏 on the拌 need

40、s 邦of user愛s of th跋e audit擺 拔report.拜 艾Interna暗l 霸auditin跋g,靶 govern斑mental 捌audi笆ting,搬 and ex艾ternal 扒auditin八g, and 隘externa斑l audit奧ing all笆 serve 拔differe唉nt obje傲ctives.辦雖然獲取和評價俺證據(jù)并向有利益搬關(guān)系的使用者傳敗送審計結(jié)果的審骯計程序適用于所鞍有的審計應(yīng)用過稗程，但審計目標(biāo)阿卻因?qū)徲媹蟾媸箟斡谜叩牟煌枰}而有所差異。內(nèi)笆部審計、政府審八計、外部審計都襖服務(wù)于不同的目捌標(biāo)。扳I挨nternal癌 auditi

41、俺ng is d八efined 捌as an i隘ndepend板ent app阿raisal 扳functio氨n estab搬lished 挨within 邦an orga岸nizatio半n to ex巴amine a矮nd eval罷uate it安s activ哀ities a擺s a ser皚vice to半 the 吧o拔rganiza百tion.搬內(nèi)部審計被定義昂為在某一組織內(nèi)吧部所建立的用以八審查和評價其活癌動，從而作為向氨該組織提供服務(wù)愛的獨立評價職能板。稗E熬xternal斑 auditi伴ng invo皚lves re翱porting擺 on fin挨ancial 敖s

42、tateme艾nts pre辦pared b傲y manag佰ement f按or exte靶rnal us伴ers or 板th凹ird 壩parties皚.拌外部審計涉及管挨理當(dāng)局向外部使般用者或第三方當(dāng)岸事人編制的財務(wù)埃報表的報告問題按。癌A斑bsentee艾 owners稗hip is 爸another辦 re岸ason wh矮y audit佰s are n瓣eeded. 暗Stockho癌lders d辦esire a頒udits t隘o deter辦mine ma礙nagemen半t奧阿s stewa埃rdship 芭of thei哎r asset氨s.敖不參與管理的業(yè)哎主權(quán)是要求

43、審計拔的另一個原因。疤股東希望進(jìn)行審艾計，以確定管理佰當(dāng)局對他們的資隘產(chǎn)的經(jīng)營責(zé)任。哎Other a藹ccoun敖ting se版rvices 背for sma拌ll busi吧ness in般clude c藹ompilin白g and r絆eviewin俺g unaud氨ited fi拜nancia扮l state傲ments a百nd book半keeping熬 servic胺es (fre鞍quently襖 called啊 write-搬up work吧).拔其他向小企業(yè)提襖供的會計服務(wù)包胺括編制和審查未岸經(jīng)審計的財務(wù)報頒表，提供簿記服凹務(wù)（通常稱做代暗理記賬業(yè)務(wù)）壩N敖otice t礙

44、hat a c哎omplian百ce test埃 measur哎es the 安effecti板veness 跋of a pa熬rticula扮r contr暗ol proc按edure ;盎it does敗 not su澳bstanti佰ate the頒 dollar皚 amoun艾t of an盎 accoun搬t(yī) balan拌ce.笆請注意，符合性瓣測試衡量特定控瓣制程序的有效性盎，它并沒有對賬扮戶余額的金額加澳以驗證。罷T凹here ar啊e four 柏basic t啊ypes of啊 audit 把reports拜 ,澳 that,襖 under 絆certain鞍 specif叭

45、ic cond跋itions,按 may be搬 issued爸 by aud俺itors. 笆They ar搬e 笆“鞍unquali白fied of白 澳opinio佰n笆”白,暗 安“壩qualifi捌ed爸 白o(hù)pinio安n皚”耙,罷 艾“哎adverse皚 opinio暗n靶”搬 an拌d 翱“板disclai骯mer of 阿opinion懊”罷.稗在某些特定條件按下，審計師可能叭出具四種基本類捌型的審計報告。隘它們壩是頒“搬無保留意邦見伴”八、胺“佰保留意襖見矮”氨、瓣“矮否定意斑見盎”愛和懊“版放棄發(fā)表意芭見按”霸。Unit 1岸P熬rofitab班ility 拌 壩盈利性俺

46、I凹ncome t唉ax retu巴rn 板 八所得稅申報盎表爸busines佰s decis佰ion mak吧er唉 扒經(jīng)營決策者捌fin阿ancial 叭positio鞍n百 皚財務(wù)狀芭況昂operati埃ng resu挨lts暗 拜經(jīng)營成果Unit 2敗B巴ank sta捌tements百 板銀行對賬單板P斑h(yuǎn)ysical笆 cou隘nts 翱 岸實物盤暗點白going c罷oncern 壩 辦 稗持續(xù)經(jīng)營哎histori敗cal cos澳t 擺 邦歷史成本原佰則氨account班 balanc扳e 半 隘賬戶余額Unit 3 邦source 八documen霸t 辦 拔原始憑百證藹ge

47、neral稗 ledger襖 吧（般accoun扒t埃）總分類賬（戶壩）氨adjusti拔ng entr罷ies隘 疤調(diào)整分啊錄絆prepaid八 expens背e 靶 愛預(yù)付費隘用捌accrued按 revenu哀e 敖應(yīng)計收瓣入芭accumul凹ated de半preciat埃ion礙 佰累計折氨舊吧workshe俺et瓣 罷工作底稿Unit 4 氨A佰c昂counts 案 payabl捌e哎 癌 哎應(yīng)付賬款艾N胺otes 八payable吧 叭 藹應(yīng)付票據(jù)搬I案nternal案 contr安ol 愛 頒內(nèi)部控制昂C矮ontroll擺ing ac壩count哎 拌總賬Unit 5柏C般ha

48、rt of笆 accou氨nts伴 按會計科目表Unit 6癌notes r壩eceivab礙le熬 半應(yīng)收票襖據(jù)艾account百s recei澳vable般 扮應(yīng)收賬按款稗notes p班ayable 爸 壩 罷應(yīng)付票據(jù)邦account礙s payab叭le 八 班應(yīng)付賬澳款擺patent 擺 right 阿 霸 疤專利權(quán)奧general捌ly acc拔epted a柏ccounti背ng prin胺ciples氨 拔公認(rèn)會計準(zhǔn)則懊residua挨l clai柏ms 按 奧剩余求償權(quán)Unit 7 板I霸ncome 搬stateme靶nt 愛 拜收益表稗A按ccounti拌ng per鞍io

49、d 拜 扮會計期間Unit 8奧F按inancin岸g acti伴vities哀 胺籌資活動暗O版peratin隘g acti半vities絆 扳經(jīng)營活動暗I辦nvestin般g act拔ivities靶 頒投資活動頒R氨econcil擺iation 扮 method敖 柏 礙調(diào)節(jié)法版D藹eferral耙s 襖 絆遞延項目班A襖ccruals擺 案 扮應(yīng)計項目傲SFA八S?。ò輘tateme笆nt of f耙inancia笆l accou辦nting s傲tandard背s疤）俺 笆財務(wù)會計準(zhǔn)則公把告Unit 9絆B邦ank sta瓣tement邦 矮銀行對賬單按I岸nsuffic班ient

50、fu辦nds che襖ck懊 板空頭支票罷S扒alvage 熬value 敗 扳 挨殘值斑E頒stimate案d usefu癌l life白 疤預(yù)計使用壽命骯T敗he do艾uble de叭clining懊-balanc安e metho哎d 壩 懊雙倍余額遞減折板舊法頒A扳nnual d懊eprecia拔tion 熬 笆年折舊Unit 10百C絆ontinge罷n盎t liabi傲lities岸 板或有負(fù)債埃D巴eferred骯 income八 taxes捌 耙遞延所得稅奧P八resent 伴 value 隘 耙 敖現(xiàn)值哀F擺uture 半 value 叭 罷 百終值Unit 11岸C鞍omm

51、on 鞍stock絆 傲普通股百P佰referre愛d stoc按k氨 般優(yōu)先股懊C笆ash div稗idend 版 壩現(xiàn)金股利熬S拔tock di般vidend 癌 隘 扳股票股利搬D百eclarat版ion of 啊dividen巴d澳 安股利宣布捌D凹ividend頒 distri奧bution 阿 霸 埃股利分配Unit 16稗C按ost-vol耙ume-拜profit 爸relatio翱nship笆 笆成啊本暗-把數(shù)爸量癌-把利潤關(guān)系愛B襖reakeve扮n analy拜sis 埃 疤 按盈虧平衡分析絆C叭ontribu哎tion-ma頒rgin 骯 艾 跋邊際貢獻(xiàn)Unit 18凹a

52、udit r岸eport叭 伴，笆auditor吧岸s repor絆t 岸 絆審計報阿告翱interna案l audit扳ing 百 佰內(nèi)部審計阿gove壩rnmenta骯l audit背ing俺 八政府審拌計絆externa白l audit癌ing俺 霸外部審計安system 俺of inte捌rnal co頒ntrol爸 稗內(nèi)部控制系疤統(tǒng)叭engag鞍ement l敗etter敖 辦委托書罷audit w班orking 昂paper爸 扒審計工作底熬稿暗test of拜 compli跋ance邦 搬符合性測試跋confirm愛ation o般f accou背nts rec班eivable辦

53、 耙應(yīng)收賬款的詢證靶related骯 party 半transac翱tions 唉 骯有關(guān)當(dāng)事的交易板unquali版fied op背inion隘 扒無保留意靶見擺qualifi敖ed opin阿ion骯 吧有保留意見矮adverse柏 opinio礙n 白 絆否定意扳見把income 絆tax ret稗urn 昂 背所得稅申報單名詞解釋半A唉ccount壩s recei捌vable 骯：擺 An acc辦ounts r藹eceivab凹le is a半n unwri按tten pr邦omise b罷y a cus版tomer t般o pay a礙t a lat礙er date暗 for go

54、叭ods sol半d or se疤rvice r白endered按.埃Account笆ing 盎equatio昂n背:挨 The e扳xpressi阿on o安f the r皚elation稗ship be班tween a盎ssets ,哎 liabil熬ities ,扮 and ca礙pital ;按 most c奧ommonly按 state白d as : 把Assets=襖Liabili笆ties+ C啊apital版Accrual哀 吧basis:耙 An acc奧ounting伴 system捌 in whi壩ch reve皚nue is 傲recogni疤zed onl敗y whe

55、n 隘earned 叭, and e俺xpense 般is reco絆gnized 阿only wh柏en incu岸rred.熬B暗ank 拔r版econcil版iation罷:骯 A stat胺ement t襖hat rec八onciles傲 the di跋fferenc版e betwe鞍en the 爸bank半埃s balan班ce and 澳the bal哀ance of耙 a comp愛any骯阿s books版.艾C白ash bas稗is 拜account盎ing:頒 The re襖porting暗 of all艾 revenu霸es and 按expense搬s in th敖e

56、 perio把d which伴 cash i疤s recei跋ved or 啊paid.啊C背ash dis奧count: 鞍The de凹duction阿 allowa翱ble if 唉an invo挨ice is 安paid by安 a spec版ified 搬date.艾C艾ommon s澳tock: T安hat par半t of th頒e capit拔al stoc傲k that 扮does no拌t have 叭special耙 prefer班ences o哎r right懊s.霸Control搬ling ac耙count阿:靶 The ac笆count i扒n the g八ener

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