會(huì)計(jì)專業(yè)英語新

1、Unit 1 頒F挨inancia伴l infor敗mation 笆about a爸 busine按ss is n瓣eeded b板y many 版outside皚rs .The笆se outs礙iders i壩nclude 版owners,拜 banker跋s, othe背r白 稗credito鞍rs, pot按ential背 invest瓣ors, la啊bor 按unions,伴 govern挨ment把 agenci胺es ,and翱 the pu拜blic ,b敗ecause 巴all the班se grou版ps have搬 suppli頒ed mone艾y to th拌e bus

2、in啊ess or 傲have so柏me othe八r inter凹est in 鞍the bus百iness t百hat wil把l be se拌rved by襖 inform唉ation a按bout it半s finan凹cial po霸sition 瓣and ope擺rating 靶results爸.俺許多企業(yè)外部的氨人士需要有關(guān)企澳業(yè)的財(cái)務(wù)信息，八這些外部人員包傲括所有者、銀行鞍家、其他債權(quán)人芭、潛在投資者、斑工會(huì)、政府機(jī)構(gòu)拔和公眾，因?yàn)榘愤@些群體對(duì)企業(yè)藹投入了資金，或白享有某些利益，捌所以必須得到企隘業(yè)財(cái)務(wù)狀況和經(jīng)稗營(yíng)成果信息。Unit 2 俺E班ach 白proprie奧tor

3、ship叭,爸 俺partner傲ship, a礙nd啊 corpor挨ation i岸s a sep礙arate e氨ntity.辦每一獨(dú)資企業(yè)、阿合伙企業(yè)和股份暗公司都是一個(gè)單百獨(dú)的主體。把I白n 阿accrual搬 accoun挨ting, t霸he熬 impact昂 of eve案nts 爸on asse笆ts and 澳equitie敖s is re瓣cognize凹d on th敗e accou胺nting r熬ecords 辦i胺n the t笆ime per扮iods wh稗en serv矮ices ar襖e rende壩red or 哎utilize柏d inste瓣ad o

4、f w礙hen cas稗h is re凹ceived 稗or 斑disburs邦ed. Tha啊t愛 is rev背enue is伴 recogn百ized as骯 it is 百earned,巴 and斑 expens頒es are 啊recogni壩zed as 斑they ar哎e incur跋red 襖半 not wh佰en c巴ash cha稗nges ha跋nds .if柏 the ca隘sh b班asis ac辦countin敖g were 白u(yù)sed in埃stead o板f the a捌ccrual 熬basis,芭 revenu啊e and e百xpense 傲 recog

5、n盎ition w爸ould de昂pend so白lel般y on th案e timin扒g of va捌rious c骯ash re氨ceipts 跋and dis奧burseme襖nts.Unit 3 八D拜uring e埃ach acc隘ounting爸 yea阿r ,a se擺quence 把of acco啊unting 擺procedu敖res cal霸led the按 accoun愛ting cy翱cle is 斑complet背ed.哎在每一會(huì)計(jì)年度霸內(nèi)，要依次完成傲被稱為會(huì)計(jì)循環(huán)百的會(huì)計(jì)程序。阿T傲ransact昂ions ar埃e analy哎zed on 翱the bas

6、唉is of t巴he 芭busines巴s巴 挨documen靶ts know癌n as so叭urce do版cuments凹 and ar矮e recor耙ded in 罷either 班the gen般eral jo敖urnal o鞍r the s背pecial 皚journal挨, i. e 氨. the s巴ales jo叭urnal ,八the pur岸chases 哀journal藹 (invoi跋ce regi靶ster ) 傲,cash r昂eceipts靶 journa頒l and c皚ash dis扳burseme昂nts jou奧rnal .頒根據(jù)業(yè)務(wù)憑證即霸原始憑證

7、分析各骯項(xiàng)交易，并記入罷普通日記賬或特盎種日記賬，也就鞍是銷貨日記賬，笆購貨日記賬（發(fā)霸票登記簿），現(xiàn)襖金收入日記賬和半現(xiàn)金支出日記賬把。霸A矮 trial 背balance埃 is pre絆pared f柏rom the挨 accoun吧t balan扒ce in t皚he ledg笆er to p絆rove th捌e equal安ity of 懊debits 埃and cre捌dits唉.搬根據(jù)分類賬戶的半余額編制試算平版衡表，借以驗(yàn)證絆借項(xiàng)和貸項(xiàng)是否挨相等。拔A愛 T-acco壩unt has八 a left背-hand s叭ide and百 a righ翱t-hand 案side, c

8、懊alled愛 respec爸tively 扳the deb扒it side安 and cr百edit 鞍side.八一個(gè)T 型賬戶骯有左方和右方，斑分別稱做借方和哎貸方。氨A挨fter tr瓣ansacti般ons a艾re ente背red ,ac啊count b百alance 般(the di霸fferenc藹e betwe邦en the 白sum of 暗 its de阿bits an鞍d the s鞍um of i扒ts cred爸its ) c白an be c拌omputed皚.扒當(dāng)各項(xiàng)交易入賬芭之后，便可計(jì)算挨賬戶余額（其借捌項(xiàng)合計(jì)數(shù)與貸項(xiàng)背合計(jì)數(shù)之間的差霸額）拌T佰he pro

9、c熬ess of 扒transfe扮rring a斑mounts 斑entered八 in the百 journa佰l to th澳e prope氨r ledge柏r amoun按ts is c扮alle扒d 翱posting半, the伴 object跋ive of 礙which i伴s to cl柏assify 盎the eff熬ects 擺of tran白saction挨s傲 on eac絆h indi捌vidual 盎asset ,班 liabil笆ity , o搬wners皚胺 equity耙 , reve哀nue , a拌nd expe捌nse acc扒ount .皚將日記賬記錄的

10、岸金額轉(zhuǎn)入恰當(dāng)?shù)霓k分類賬戶的過程愛叫做過賬。其目壩的在于把每筆交絆易對(duì)資產(chǎn)、負(fù)債熬、業(yè)主權(quán)益、收班入和費(fèi)用的個(gè)別隘賬戶的影響進(jìn)行捌歸類。拔 拜Unit 4柏 拌T暗he basi版c princ暗iple of佰 double扮-entry 靶bookkee扳ping is拔 that e鞍very tr斑ansacti按on has 艾a 邦twofold版 effect昂 .辦復(fù)式記賬的基本絆原理是每一項(xiàng)交版易活動(dòng)都有雙重般的結(jié)果。霸T盎he fina疤ncial c跋onditio按n or po敗sition 班of a 拌busines氨s矮 enterp邦rise is佰 癌rep

11、rese奧nted胺 by the擺 relati頒onship 奧of asse拔ts to l癌iabilit傲ies and白 capita阿l.百一個(gè)企業(yè)的財(cái)務(wù)耙狀況是由資產(chǎn)對(duì)伴負(fù)債和資本的關(guān)跋系來表示的。罷B藹y 拜convent艾ion, as扒set襖 and ex胺pense i捌ncrease瓣s are r扳ecorded巴 as deb版its whi捌le liab壩ility ,疤 capita班l(xiāng) and i佰ncome i氨ncrease懊s are r哎ecorded伴 as cre敗dits.傲根據(jù)慣例，資產(chǎn)熬和費(fèi)用的增加被壩記為借項(xiàng)，而負(fù)哀債，資本和收入癌增

12、加被記為貸項(xiàng)凹。Unit 5 辦T巴he simp哀lest fo跋rm of t板he acco稗unt is 癌known a按s the T挨-accoun哀t becau霸se it r奧esem隘bles th伴e lette懊r T. th拔e 跋account愛ant, as背 a matt拌er of 背conveni俺ence,搬 refers癌 to the柏 group 辦of comp隘any acc搬ount as埃 the le白dger.霸賬戶最簡(jiǎn)單的形靶式稱為丁字賬戶板，因?yàn)樗愃拼笠\寫字母T。會(huì)計(jì)敖人員為了方便將拔公司賬戶集中作凹為分類賬。Unit 6 罷T拌

13、he fina拌ncial 伴stateme昂nts are辦 the me藹ans of 癌conveyi班ng to m扳anageme吧nt暗 and to敗 intere稗sted ou傲tsiders搬 a conc啊ise pic笆ture of胺 the pr半ofitabi班l(xiāng)ity an安d finan唉cial po壩sition 凹o(jì)f the 澳busines拜s. Thes罷e背 are th唉ree bas暗ic fina壩ncial s笆tatemen頒ts whic邦h are r傲eported搬 the fi案nancial拔 positi俺on of a斑

14、 邦busines擺s:拜 balanc耙e 昂sheet, 霸income胺 按stateme阿nt,癌 the st皚atement襖 of cas百h 斑flows. 霸Balance昂 sheet 擺and inc安ome sta扮tement 隘are pre拌pared a皚t a par笆ticular靶 艾data,跋 custom襖arily t哎o prepa罷re them扳 at the藹 end of把 each m白o(hù)nth .半財(cái)務(wù)報(bào)表是向管頒理人員和有關(guān)外愛界人士傳送企業(yè)吧盈利能力和財(cái)務(wù)白狀況的簡(jiǎn)明情況背的工具。報(bào)告一絆個(gè)企業(yè)財(cái)務(wù)狀況鞍的有三種基本財(cái)吧務(wù)報(bào)表：資

15、產(chǎn)負(fù)拔債表，損益表和阿現(xiàn)金流量表。資挨產(chǎn)負(fù)債表和損益扳表是在特定日期拜編制的，習(xí)慣上鞍在每個(gè)月末編制瓣。擺A奧ssets a矮re econ搬omic re疤sources扮 which 暗are own懊ed by a藹 busine暗ss and 癌are exp氨ected t啊o benef背it futu案re oper哎ations.笆資產(chǎn)是一個(gè)企業(yè)佰 所擁有的、并版期望有益于未來疤經(jīng)營(yíng)的經(jīng)營(yíng)資源礙。暗T佰he owne扒rs拔斑 equity爸 in a b礙usiness骯 版represe班nts挨 the re皚sources暗 the in搬vested 班by the

16、板owner;班 岸it is辦 equal 辦to the 案total a靶ssets m邦inus th疤e 半liabili愛ties. T鞍he盎 equity凹 of the奧 owner 癌is a re案sidual 辦claim b笆ecause 暗the cla八ims of 哎the cre白ditors 埃legally藹 come 斑first.翱 霸If瓣 you ar扳e the o芭wner of拌 拌a busin耙ess, yo暗u啊 are en岸titled 瓣to what案ever re艾mains a吧fter th胺e claim疤s of th

17、暗e credi扳tors ar班e fully辦 satisf柏ied.皚企業(yè)中的業(yè)主權(quán)挨益代表業(yè)主投資辦的資源；它等于岸總資產(chǎn)減去負(fù)債吧。因?yàn)閭鶛?quán)人的佰求償權(quán)在法律上百優(yōu)先，所以業(yè)主案權(quán)益是一種剩余伴求償權(quán)，如果你跋是企業(yè)的業(yè)主，礙在債權(quán)人的求償壩權(quán)全部得到滿足凹之后，剩下的都把屬于你。Unit 7 藹I版ncome s挨tatemen板t is a 翱stateme扒nt, som盎etimes搬 called背 the pr案ofit an白d loss 埃stateme叭nt,昂 report安ing pro扳fitabil頒ity or 拜the ope跋rating 吧resul

18、t 癌of a bu叭siness 辦for an 氨a藹ccounti昂ng peri靶od (whi白ch can 凹be one 俺month, 哎one熬 熬quarter笆, one愛 calend埃ar year疤 or one案 fiscal按 year a頒s may b岸e deter懊mined b佰y the b隘usiness版 拜concern愛ed)般.爸收益表，有時(shí)也壩叫做收益損失表頒，是用來報(bào)告企俺業(yè)一定會(huì)計(jì)期間傲（可以是一個(gè)月白、一季度、一自擺然年度或一財(cái)政安年度，由企業(yè)自艾己決定）的盈利熬情況或經(jīng)營(yíng)成果隘的報(bào)表。盎U按nit 8俺 扒T敗he stat唉em

19、ent o阿f cash 襖flows r霸e哀ports t搬he enti矮ty藹疤s cash 懊receipt艾s and c瓣ash pay熬ments d哀uring t愛he peri暗od-wher瓣e cash 藹came fr凹o(jì)m and 八how it 俺was spe敗nt. 爸I盎t expla阿ins the頒 causes搬 for th百e chang澳e in th扒e cash 岸balance拜.岸現(xiàn)金流量表反映哎企業(yè)某個(gè)期間現(xiàn)盎金收入和支出，傲即現(xiàn)金的來源和扮運(yùn)用。它解釋現(xiàn)安金余額變化的原拔因。 Unit 9案A藹ssets a啊re econ拜omi

20、c 斑resourc皚es, w斑h(yuǎn)ich吧 are me哎asurabl拜e by mo哀ney 絆value, 翱and辦 which 哀are own扮ed or c伴ontroll吧ed by a啊n 擺enterpr絆ise,敗 includ邦ing all壩 皚propert邦y, righ癌ts拜 as a c皚reditor阿 to 扳others,般 and埃 other 拌rights.拜 For挨 accoun扒ting 白treatme罷nt,半 assets熬 are no拜rmally 啊divided拔 into c昂urrent 瓣assets,扳 long把-

21、term 襖investm板e(cuò)nts,礙 fixed 叭assets,翱 intang伴ible藹 唉assets,礙 deferr扒ed芭 assets芭 and ot埃her 礙assets.白資產(chǎn)是企業(yè)擁有般或者控制的能以頒貨幣計(jì)量的經(jīng)濟(jì)吧資源，包括各種壩財(cái)產(chǎn)、債權(quán)和其拜他權(quán)利。資產(chǎn)分矮為流動(dòng)資產(chǎn)、長(zhǎng)爸期投資、固定資疤產(chǎn)、無形資產(chǎn)、扮遞延資產(chǎn)和其他安資產(chǎn)。斑P搬rovisio柏n for b扒ad debt艾s may b傲e set u背p on ac壩counts 礙receiva艾ble and百 the pr斑ovision礙 for ba襖d debts藹 shall 笆be

22、show澳n as a 懊deducti藹on item稗 of acc扳ounts r芭eceivab般le in t佰he fina澳ncial s板tatemen壩t .al昂l recei隘vables 啊and pre絆payment跋s shall絆 be cle唉ared an敗d 唉collect吧ed班 on tim絆e and s靶hall be拜 checke礙d with 瓣related壩 partie班d perio暗dically靶.班應(yīng)收賬款可以計(jì)佰提壞賬準(zhǔn)備金。挨壞賬準(zhǔn)備金在會(huì)吧計(jì)報(bào)表中作為應(yīng)罷收賬款的備抵項(xiàng)吧目列示。各種應(yīng)爸收及預(yù)付款應(yīng)當(dāng)隘及時(shí)清算、催收愛、

23、定期與對(duì)方對(duì)靶賬核實(shí)。瓣W拜hen inv半entorie把s are 安issuing罷, enter埃prises挨 may ac絆count t百hem und俺er the 盎followi疤ng meth般ods : f搬irst-in板 first-愛out ,we拌ighted 敖average辦 ,movin背g avera敖ge ,spe笆cific i捌dentifi背cation 昂, last-捌in firs班t-out ,哎ect.啊各種存貨發(fā)出時(shí)骯，企業(yè)可以根據(jù)白實(shí)際情況，選擇凹使用先進(jìn)先出法罷、加權(quán)平均法、邦移動(dòng)平均法、個(gè)奧別計(jì)價(jià)法、后進(jìn)凹先出法等方法靶確定其實(shí)

24、際成本板。敗T八he acqu熬isition皚 cost o班f prope拜rty ,pl啊ant ,an般d equip埃ment in搬clu隘des all癌 expend罷itures 頒reasona骯ble and背 necess柏ary to 懊get the板m in pl百ace and藹 ready 耙for use瓣.隘財(cái)產(chǎn)、廠房及設(shè)扒備的購置成本包啊括所有的合理支凹出和使這些資產(chǎn)矮處于可使用狀態(tài)懊的必要支出。Unit 10哀T捌he FASB伴 define翱s liabi礙lities 般in its 伴Stateme敗nt of F拔inancia巴l Acco

25、u把nting C爸oncept 背No.3 . 半element笆s of Fi板nancial板 Statem吧ent 翱as 癌:班“氨the pro懊bable f笆uture s拔acrific白e of ec板onomic 襖benefit壩s arisi氨ng from版 presen拔t oblig霸ations 艾of a pa襖rticula八r entit奧y to tr敗ansfer 岸assets 伴or prov耙ide ser耙vices t笆o other俺 entiti礙es in t盎he futu般re as a哀 result案 of pas昂t tra

26、ns按actions礙 or eve芭nts.氨”扮美國財(cái)務(wù)會(huì)計(jì)準(zhǔn)拜則委員會(huì)在第3笆號(hào)財(cái)務(wù)會(huì)計(jì)概念吧公告財(cái)務(wù)報(bào)表搬的要素中，將骯負(fù)責(zé)定義為：班“壩特定主體由于過敗去的交易或事項(xiàng)礙而引起的、在現(xiàn)氨在承擔(dān)的在將來拌向其他主體交付白財(cái)產(chǎn)或提供勞務(wù)挨的責(zé)任，這種責(zé)岸任導(dǎo)致了可預(yù)期扮的經(jīng)濟(jì)利益的未疤來犧牲挨”伴A拔ccordin拌g to th壩is 芭definit敖ion,扒 襖current昂 liabil傲ities a瓣re 暗“拜obligat絆ions wh瓣ose liq般uidatio佰n is re把a(bǔ)sonabl隘y expec搬t(yī)ed to 俺require叭 use of巴 e

27、xisti拜ng reso矮urces p辦roperly靶 classi鞍fied as笆 curren埃t 捌a版ssets,壩 of the骯 creati絆on of o絆ther cu艾rrent l澳iabilit啊ies.疤”哎根據(jù)這一定義，隘流動(dòng)負(fù)債是指：般“挨期望以已恰當(dāng)?shù)匕虤w入流動(dòng)資產(chǎn)的耙現(xiàn)有資源、或通隘過形成其他流動(dòng)奧負(fù)債來清償?shù)呢?zé)班任傲。辦”阿U辦nit 11 矮O百wners唉半 equity熬 is def疤ined as啊 the ex挨cess of骯 total 百assets 襖over to熬tal 唉liabili笆ties.叭業(yè)主權(quán)益被定義俺為資產(chǎn)總額

28、對(duì)負(fù)柏債總額的超出額巴O矮wnershi熬p in a 伴corpora哎tion is絆 eviden礙ced by 翱a stock哎 熬certifi芭cate. 岸This ca翱pital s拜tock ma笆y be ei伴ther co矮mmon or扮 拔preferr巴ed. 安If a co挨rporati佰on issu稗es comm擺on 拜stock,般 its sh頒arehold叭ers usu拜ally ha頒ve cert背ain bas稗ic righ靶ts to b頒e exerc捌ised in白 propor翱tion to拔 the nu癌mber

29、 of笆 common百 stock 皚they 扳own. 笆These r翱ights i板nclude 罷(澳1岸) right巴 to vot懊e for 俺directo胺rs;岸 (2奧) right把 to rec唉eive di案vidends壩 declar哀ed by t爸he boar皚d of di礙rectors氨 ;(3) r背ight to霸 share 暗in the 懊distrib絆ution o鞍f cash 白o(hù)r othe盎r asset搬s if th頒e corpo扒ration 芭is 敖liquida頒ted;埃 and (4傲) preem伴

30、ptive r八ight to跋 purcha瓣se addi哎tional 背share奧s of ca板pital s案tock in澳 propor版tion to唉 presen伴t holdi瓣ngs in 熬the eve氨nt that巴 the co隘rporati翱on incr傲eases t岸he amou跋nt of s邦tock ou板tstandi扒ng.扒在公司中業(yè)主權(quán)笆益是由股份證書叭證明的。公司的安股本既可以是普哀通股，也可以是辦優(yōu)先股。就公司稗發(fā)行的普通股而按言，其股東爸通?？筛鶕?jù)所擁八有的普通股股份辦數(shù)比例，行使一叭些基本權(quán)利。這哎些權(quán)利包括：（皚1）選舉

31、董事的敗表決權(quán)；（2）霸收取董事會(huì)宣布皚的股利的權(quán)利；扳（3）公司清算跋時(shí)分享現(xiàn)金或其稗他資產(chǎn)的權(quán)利；斑（4）在公司增跋加外發(fā)股份時(shí)，按可按現(xiàn)在的持股吧比例優(yōu)先購買額罷外股份的權(quán)利。Unit 12拌F藹inancia笆l state盎ment an愛alysis，絆first a敗nd fore啊most，se安rves th骯e essen半tial fu奧nction 拜of conv熬erting 稗data in拌to usef邦ul info哎rmation捌. In re暗spect o氨f the q把uantita哎tive da癌ta pres背ented i傲n the f

32、班inancia艾l state盎ments，t懊hree te叭chnique俺s used 百widely 安to assi搬st deci版sion ma瓣kers in艾 unders啊tanding耙 the ex伴ternal 熬stateme氨nts are扮：（1）com半parativ拔e analy叭sis（thr盎ough pr般eparati翱on of t辦rend st版atement罷s），(2)哀structu皚ral百 analys啊is（thro澳ugh pre扒paratio隘n of co靶mmon-si罷ze stat熬ements）懊，and（3）鞍

33、ratio a版nalysis啊. The岸 focus 百of this把 chapte案r will 半be on h半ow rati艾o analy盎sis hel骯ps info昂rmation哎 users 巴interpr捌et and 靶evaluat傲e the d搬ata con百tained 板in fina柏ncial s藹tatemen百ts.懊財(cái)務(wù)報(bào)表分析的癌基本功能是將數(shù)阿據(jù)轉(zhuǎn)化為有用的愛信息。就列示在半財(cái)務(wù)報(bào)表中的定艾量性數(shù)據(jù)而言，罷廣泛地用于幫助礙決策者理解對(duì)外跋財(cái)務(wù)報(bào)表的三種般方法是：（1）扳比較分析（通過跋編制趨勢(shì)報(bào)表）皚；（2）結(jié)構(gòu)分八析（通過編制共白同比

34、報(bào)表）；以挨及（3）比率分笆析。本章著重論熬述比率分析如何懊幫助信息使用者敖解釋和評(píng)價(jià)財(cái)務(wù)版報(bào)表內(nèi)的數(shù)據(jù)。Unit 15巴I扮n 伴fact,搬 manufa艾cturing斑 costs 艾can be 艾reclass吧ified i扮n many 搬differe扮nt ways按 depend伴ing on 皚the fin扒al goal啊 of a p啊articul骯ar cost扒 analys拔is .擺However礙, the澳 most c稗ommon a跋nd 阿basic c礙ost百 classi暗ficatio癌n schem拜e assoc扳iated w版i

35、th cos拌t accou俺nting i瓣s the 頒groupin柏g 案of manu百facturi骯ng愛 costs 艾into th唉ree 懊element芭s:阿 direct叭 materi愛al 安costs, 扳direct哀 labor 般costs ,耙 or ind捌irect m藹anufact般uring c爸osts (f般actory 哀overhea板d ). Di芭rect co白sts are挨 tracea扮ble to 昂specifi百c produ瓣cts, wh跋ereas i霸ndirect俺 costs 扳must be襖 assi

36、gn盎ed to p氨roducts鞍 by som胺e alloc胺ation m澳ethod.澳實(shí)務(wù)中，按照特般定成本最終分析白目標(biāo)，制造成本邦能夠用許多不同俺方法分類。然而擺與成本會(huì)計(jì)相關(guān)澳的最通用、最基背本的方法是將制耙造成本集中起來霸分為三要素：直板接材料成本、直啊接人工成本和間凹接制造成本（工芭廠間接費(fèi)用）。絆直接成本可追溯百于某種特定產(chǎn)品骯，而間接成本必阿須按照一定方法敗分配給產(chǎn)品。瓣Manufac壩turing背 overhe艾ad 制造費(fèi)用Unit 16襖C奧ost 班襖Volume-背Profit 拜(cvp) 扮analysi案s expre擺sses皚 the re柏l

37、ations奧hips am稗ong a c盎ompany扮安s 吧costs敖,哀 volume藹 of act拔ivity a敗nd 芭income.絆 C芭ost 班伴Volume-奧Profit 哎analysi拌s is a 隘key fac俺tor in 熬many de拌cisions佰 , incl阿uding c挨hoice o胺f produ背ct line芭s , pri扳cing of礙 produc岸ts , ma八rketing辦 strate澳gy and 安utiliza啊tion of巴 produc敗tive fa氨cilitie辦s.唉本量利分析是對(duì)邦公司

38、經(jīng)營(yíng)和收入邦中的成本數(shù)量和傲利潤(rùn)之間的關(guān)系皚所進(jìn)行的分析。艾本量利分析在諸白如產(chǎn)品系列的選案擇、產(chǎn)品定價(jià)、拜營(yíng)銷策略、以及柏生產(chǎn)設(shè)施的利用暗等許多決策中都哀是關(guān)鍵的因素。扒However凹,挨 long r愛un deci唉sions s搬uch as 礙buying 笆plant a拜nd equi愛pment a皚lso hin八ge on p半redicti藹ons of 襖the res矮ulting 扳C稗ost 壩翱Volume-百Profit 拔relatio笆nships.八不過，構(gòu)建廠房氨設(shè)備等的長(zhǎng)期決跋策也取決于成本翱-數(shù)量-利潤(rùn)關(guān)頒系的預(yù)測(cè)結(jié)果。Unit 18矮A把lth

39、ough哀 the au伴dit pro安ce八ss of o八btainin敖g and e敗valuati鞍ng evid澳ence an芭d commu稗nicatin盎g the r哎esults 絆to inte唉rested 搬users a叭pplies 拜to all 礙audit 熬applica案tions,巴 the ob挨jective背s of au板diting 哀vary de愛pending阿 on the班 needs 伴of user靶s of th瓣e audit耙 伴report.矮 爸Interna礙l 昂auditin辦g,背 govern案ment

40、al 邦auditin把g,敖 and ex熬ternal 隘auditin百g, and 氨externa阿l audit百ing all澳 serve 敖differe按nt obje敗ctives.般雖然獲取和評(píng)價(jià)伴證據(jù)并向有利益白關(guān)系的使用者傳哎送審計(jì)結(jié)果骯的審計(jì)程序適用翱于所有的審計(jì)應(yīng)昂用過程，但審計(jì)耙目標(biāo)卻因?qū)徲?jì)報(bào)埃告使用者的不同啊需要而有所差異拌。內(nèi)部審計(jì)、政笆府審計(jì)、外部審拜計(jì)都服務(wù)于不同骯的目標(biāo)。奧I瓣nternal唉 auditi拌ng is d絆efined 啊as an i般ndepend俺ent app爸raisal 捌functio藹n estab拜lished 盎

41、within 疤an orga搬nizatio暗n to ex把a(bǔ)mine a捌nd eval艾uate it礙s activ胺ities a板s a ser礙vice to靶 the 凹o(jì)搬rganiza鞍tion.盎內(nèi)部審計(jì)被定義吧為在某一組織內(nèi)般部所建立的用以吧審查和評(píng)價(jià)其活翱動(dòng)，從而作為向艾該組織提供服務(wù)襖的獨(dú)立評(píng)價(jià)職能阿。爸E啊xternal拔 auditi隘ng invo把lves re邦porting唉 on fin安ancial 佰stateme案nts pre哎pared b把y manag礙ement f般or exte佰rnal us瓣ers or 昂third 版par

42、ties百.安外部審計(jì)涉及管笆理當(dāng)局向外部使懊用者或第三方當(dāng)般事人編制的財(cái)務(wù)鞍報(bào)表的報(bào)告問題啊。斑A埃bsentee敖 owners百hip is 盎another把 re伴ason wh翱y audit爸s are n襖eeded. 瓣S疤tockhol班ders de扮sire au把dits to氨 determ案ine man奧agement癌哀s stewa背rdship 拜of thei暗r asset懊s.板不參與管理的業(yè)艾主權(quán)是要求審計(jì)吧的另一個(gè)原因。礙股東希望進(jìn)行審叭計(jì)，以確定管理搬當(dāng)局對(duì)他們的資絆產(chǎn)的經(jīng)營(yíng)責(zé)任。哀Other a吧ccounti鞍ng serv扳ices fo

43、瓣r small班 busine昂ss incl胺ude com唉piling 埃and rev翱iewing 百unaudit熬ed fina頒ncia伴l state昂ments a鞍nd book邦keeping耙 servic襖es (fre跋quently案 called柏 write-班up work澳).斑其他向小企業(yè)提暗供的會(huì)計(jì)服務(wù)包靶括編制和審查未暗經(jīng)審計(jì)的財(cái)務(wù)報(bào)埃表，提供簿記服絆務(wù)（通常稱做代俺理記賬業(yè)務(wù)）耙N瓣otice t盎hat a c鞍omplian板ce test懊 measur斑es the 拔effecti唉veness 罷of a pa叭rticula斑r

44、contr啊ol proc傲edure ;瓣it does拜 not su胺bstanti班ate the耙 dollar般 amoun啊t of an懊 accoun敗t balan唉ce.跋請(qǐng)注意，符合性奧測(cè)試衡量特定控凹制程序的有效性安，它并沒有對(duì)賬鞍戶余額的金額加靶以驗(yàn)證。靶T氨here ar斑e four 挨basic t柏ypes of霸 audit 辦reports搬 安,愛 that,頒 under 芭certain傲 specif霸ic cond襖itions,搬 may 搬be issu擺ed by a跋uditors襖. They 愛are 捌“澳unquali拌fied

45、 of巴 跋opinion百”, “qua隘lified傲 啊opinion挨”, “adv埃erse捌 opinio懊n隘”熬 an岸d 把“斑disclai矮mer of 哎opinion跋”百.八在某些特定條件邦下，審計(jì)師可能芭出具四種基本類班型的審計(jì)報(bào)告。唉它們是八“罷無保留意見奧”俺、矮“笆保留意見斑”耙、捌“奧否定意見氨”瓣和胺“礙放棄發(fā)表意見襖”背。Unit 1板P按rofitab癌ility 笆盈利性扮I唉ncome t安ax retu跋rn 所得稅斑申報(bào)表busi板ness de愛cision 阿maker 經(jīng)埃營(yíng)決策者絆financi把a(bǔ)l posi扮tion 財(cái)務(wù)懊狀況o

46、pera懊ting re背sults 經(jīng)愛營(yíng)成果Unit 2按B耙ank sta藹tements案 銀行對(duì)賬單襖P邦hysical挨 counts盎 實(shí)物盤點(diǎn)g罷oing co斑ncern 愛 持續(xù)經(jīng)營(yíng)奧histori邦cal cos熬t 歷史成絆本原則acco唉unt bal安ance 賬盎戶余額Unit 3 版source 傲documen暗t 原始憑證擺general傲 ledger氨 （accou耙nt）總分類賬艾（戶）敖adjusti啊ng entr般ies 調(diào)整分拌錄prepai壩d expen癌se 預(yù)付費(fèi)罷用accrue按d reven敖ue 半應(yīng)計(jì)收入acc伴umulate鞍

47、d depre班ciation扳 累計(jì)折舊般workshe凹et 俺工作底稿Unit 4 伴A襖c哎counts 拜 payabl拜e背 應(yīng)付賬款敗N阿otes 澳payable耙 應(yīng)付票氨據(jù)班I埃nternal稗 contr岸ol 內(nèi)岸部控制啊C壩ontroll艾ing ac把count 總礙賬Unit 5百C氨hart of扒 accou盎nts 會(huì)計(jì)科背目表Unit 6背notes r芭eceivab芭le 應(yīng)收票據(jù)胺account奧s recei盎vable 應(yīng)跋收賬款note艾s payab阿le 應(yīng)擺付票據(jù)罷account埃s payab挨le 應(yīng)付賬巴款patent頒 right

48、壩 專利權(quán)半general隘ly acce靶pted ac俺countin頒g princ礙iples 公把認(rèn)會(huì)計(jì)準(zhǔn)則哎residua鞍l(fā) clai爸ms 剩余求伴償權(quán)Unit 7 把I捌ncome 哀stateme搬nt 收益表胺A半ccounti岸ng per半iod 會(huì)計(jì)胺期間Unit 8案F胺inancin傲g acti跋vities 案籌資活動(dòng)扒O巴peratin傲g acti奧vities 案經(jīng)營(yíng)活動(dòng)疤I藹nvestin邦g act耙ivities愛 投資活動(dòng)熬R凹econcil靶iation 皚 method挨 調(diào)節(jié)法背D熬eferral矮s 遞延項(xiàng)目伴A俺ccruals唉 應(yīng)計(jì)

49、項(xiàng)目敖SFAS（st奧atement巴 of fin扒ancial 挨account凹ing sta挨ndards）鞍 財(cái)務(wù)會(huì)計(jì)準(zhǔn)則笆公告Unit 9熬B壩ank sta八tement 跋銀行對(duì)賬單案I敗nsuffic案ient fu佰nds che鞍ck 空頭支票絆S般alvage 罷value 拜 殘值拌E跋stimate爸d usefu辦l life 艾預(yù)計(jì)使用壽命稗T扒he doub隘le decl岸ining-b吧alance 唉method 八 雙倍余額遞減瓣折舊法巴A暗nnual d瓣eprecia敖tion 年襖折舊Unit 10八C絆ontinge搬nt liab安iliti

50、es昂 或有負(fù)債懊D隘eferred背 income隘 taxes 八遞延所得稅胺P胺resent 瓣 value 昂 現(xiàn)值奧F背uture 八 value 靶 終值Unit 11芭C白o(hù)mmon 案stock 普扮通股壩P吧referre氨d stoc白k 優(yōu)先股跋C藹ash div柏idend 愛 現(xiàn)金股利隘S笆tock di暗vidend 癌 股票股利背D辦eclarat艾ion of 把dividen盎d 股利宣布盎D擺ividend靶 distri扒bution 奧 股利分配Unit 16藹C般ost-vol愛ume-pro拜fit rel胺ationsh絆ip 成本-數(shù)捌量-利潤(rùn)關(guān)

51、系案B扮reakeve挨n analy挨sis 按 哀盈虧平衡分析案C辦ontribu氨tion-ma絆rgin 扒 白邊際貢獻(xiàn)Unit 18辦audit r巴eport ，盎auditor扳背s repor襖t 審計(jì)報(bào)告奧interna扮l audit熬ing 內(nèi)部斑審計(jì)百governm搬ental a扮uditing爸 政府審計(jì)ex熬ternal 跋auditin凹g 外部審計(jì)唉system 澳of inte哀rnal co唉ntrol 內(nèi)爸部控制系統(tǒng)en皚gagemen凹t lette愛r 委托書霸audit w藹orking 敖paper 審俺計(jì)工作底稿te拌st of c鞍ompli

52、an笆ce 符合性測(cè)疤試拜confirm扮ation o八f accou拔nts rec耙eivable愛 般應(yīng)收賬款的詢證澳related拌 party 矮transac疤tions叭 有關(guān)當(dāng)事的盎交易板unquali板fied op斑inion 稗無保留意見板qualifi襖ed opin安ion 罷有保留意見奧adverse壩 opinio捌n頒 否定意見凹income 澳tax ret案urn擺 所得稅申報(bào)耙單名詞解釋芭A埃ccount斑s recei骯vable 版： An ac把counts 八receiva辦ble is 吧an unwr愛itten p拜romise 拔by a

53、 cu胺stomer 隘to pay 按at a la岸ter dat吧e for g八oods so半ld or s安ervice 跋rendere盎d.澳Account皚ing 案equatio吧n靶:耙 The e矮xpressi柏on of t矮he rela吧tionshi白p betwe八en asse氨ts , li哀abiliti柏es , an案d capit挨al ; mo隘st comm藹only st盎ate澳d as : 安Assets=斑Liabili暗ties+ C巴apital唉Accrual胺 按basis:背 An acc藹ounting半 system唉

54、in whi骯ch reve艾nue is 絆recogn阿ized on版ly when襖 earned般 , and 愛expense絆 is rec佰ognized拌 only w盎hen inc氨urred.吧B盎ank 白reconci頒liation藹:唉 A stat澳ement t氨hat rec背onciles俺 the di拜fferenc白e betwe絆en the 哎bank板傲s balan霸ce and 靶the bal佰ance of癌 a comp頒any傲骯s books皚.隘C拔ash bas安is 耙account哎ing:瓣 The re拌portin

55、g凹 of all埃 revenu啊es and 暗expense靶s in th叭e perio鞍d which壩 cash i扳s recei敖ved or 擺paid.傲C安ash dis愛count: 愛The ded八uction 伴allowab半le 扳if an i八nvoice 芭is paid背 by a s絆pecifie啊d 邦date.唉C盎ommon s奧tock: T罷hat par辦t of th斑e capit暗al stoc伴k that 芭does no絆t have 伴special佰 prefer矮ences o扮r right絆s.般Control皚

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