會計職業(yè)評估課程資料翻譯

1、免費職業(yè)評估課程翻譯 QQ：44677822會計學(xué)版【會計的定義，敖會計要素，會計吧公式，會計核算拌的前提，會計核壩算的一般原則，伴會計的基本職能半和方法】氨W骯hat is 隘account盎ing把The Rol罷e of Ac藹countin柏g in Bu跋siness 斑Busines襖s Ethic氨s傲Introdu胺ction t埃o Accou埃nting a隘nd Busi罷ness會計的定義辦會計在經(jīng)濟活動敗中的角色商業(yè)道德疤會計與經(jīng)濟活動搬介紹柏Profess按ion of 挨Account擺ing胺Private扳 Accoun昂ting爸Public 伴Accoun

2、t半ing把Special拌ized Ac壩countin熬g Field唉s會計學(xué)介紹私人會計公共會計專業(yè)會計領(lǐng)域佰Account扳ing安 Elemen扳tsAssets,愛Liabili傲ties,俺Owner哀百s Equit耙yIncome版Cost an拌d Expen白sesProfit唉T襖he Acco敗unting 叭Equatio凹n會計要素資產(chǎn)負(fù)債所有者權(quán)益收入成本與費用利潤會計公式辦A暗ccounti澳ng assu斑mptions胺Account翱ing 版Entity百Going胺 罷Conc熬ern芭Account奧ing矮 八Peri案o擺d翱Monetar襖

3、y安 伴Measure隘ment耙Complet捌ing the愛 Accoun昂ting Cy皚cle 傲Fiscal 瓣Year會計核算的前提會計主體持續(xù)經(jīng)營會計分期貨幣計量會計周期循環(huán)會計年度頒General案ly Acce爸pted Ac伴countin奧g Princ靶iples埃Major P澳rincipl澳es凹 版include凹d in GA澳AP瓣O敖bjectiv啊e 凹Princip叭le骯M扮aterial澳ity 拜Princip艾le敖C傲onsiste罷nc隘y Princ扳iple敗C傲onserva斑tism Pr半inciple白A背ccrual-哎ba

4、sis 斑A頒ccounti唉ng 辦Princip敖le熬A拜dequate捌 般D跋isclosu唉re Prin白ciple八M班atching昂 佰Princip版le癌R柏ealizat絆ion 礙Princip捌le壩C叭ost pri皚nciple公認(rèn)會計準(zhǔn)則哀一般公認(rèn)懊會計原則客觀性原則重要性原則一致性原則穩(wěn)健性原則權(quán)責(zé)發(fā)生制原則充分披露原則配比原則實現(xiàn)原則成本原則。奧Account哀ing皚 Basic 白Functio瓣ns a哀nd Meth傲ods哀A澳ccounti瓣ng 骯C氨alculat扒ion傲Account敖ing Sup捌ervisio案n熬邦The Me

5、t耙hod of 把Account笆ing Ana案lysis敖The Met背hod of 氨Account岸ing Che板ck柏會計的基本職能敗和方法會計核算會計監(jiān)督會計分析方法會計檢查方法罷【賬戶及基本機把構(gòu)，復(fù)式記賬基暗本問題，借貸記敖賬法，賬戶分類疤】暗The 澳Account胺 and 爸the 稗Basic C拌onstruc叭tions靶Account叭ing acc癌ountDebitCredit傲Expansi跋on of B哀asic Eq埃uation賬戶及基本構(gòu)成會計科目借方貸方擺會計方程式的延耙伸芭Double 伴entry b盎ookkeep哀ing癌D稗ebi

6、ting扮C傲reditin哎g吧S佰imple 唉E哀ntry百C捌ompound鞍 拔E敗ntry復(fù)式記賬法借記貸記簡單分錄復(fù)合分錄敖D唉ebit-cr啊edit佰 B拔ook拔 K班eeping借貸記賬法藹Account按ing岸 Classi捌ficatio吧n絆Account藹 Catego辦ry Refe傲rence盎Account埃 Titl捌e翱Chart版 of Acc艾ounts會計科目分類科目分類參考會計科目會計科目表鞍Analyzi稗ng Tran敖saction般s敗Usefuln跋ess of 笆an Acco翱unt把Charact版eristic把s of an

7、扳 Accoun埃t壩Analyzi暗ng and 癌Summari般zing Tr昂ansacti盎ons in 礙Account哎s經(jīng)濟業(yè)務(wù)分析會計科目的作用會計科目的特點拜經(jīng)濟業(yè)務(wù)與會計礙科目的分析與總斑結(jié)癌經(jīng)濟業(yè)務(wù)與資產(chǎn)爸負(fù)債表類科目八Debit a岸nd Cred疤it Proc耙edure氨Debit a擺nd Cred傲it Rule扳s昂（5*5=25頒）奧A Ass俺ets Inc百rease瓣扳Assets 爸Decreas班e辦埃L Lia叭bilitie柏s Decre矮ase搬哎Liabili凹ties De笆crease吧昂O Sto鞍ckholde哎rs胺絆 Eq

8、uity扒 Decrea捌se挨拌Stockho胺lders笆阿 Equity氨 Increa哎se敗耙 疤R Rev伴enues D盎ecrease岸礙Revenue吧s Incre翱ase半般E Exp艾enses I擺ncrease巴拜Expense艾 Decrea暗se佰借貸程序氨借貸法則案（5*5=25敖種組合）半資產(chǎn)增加；啊 爸 霸資產(chǎn)減少版負(fù)債增加；瓣 襖 胺負(fù)債減少芭股東權(quán)益減少；敗 按股東權(quán)益增加板收入減少；佰 艾 捌 俺收入增加敗費用增加；盎 隘 敗費用減少把【會計憑證，會霸計賬簿，會計憑盎證的意義及分類骯，原始憑證的填凹制與審核，記賬吧憑證的填制與審熬核，會計憑證的拜傳遞

9、與保管，會芭計賬簿的設(shè)置與叭種類，會計賬簿般的登記，對賬與胺結(jié)賬】瓣A壩ccounti疤ng 頒Do背cument盎S敗ource 俺D懊ocument胺P班osting 罷D芭ocument會計憑證原始憑證記賬憑證Voucher耙D爸escript埃ionsStubInvoice收據(jù)摘要存根發(fā)票翱B頒ookkeep搬ing阿Journal霸izing伴Cash jo八urnal疤Deposit隘 journa班l(xiāng)伴The Led隘ger跋Journal扮 Ledger癌Three-c拌olumn f巴orm愛B扳ookkeep奧ing 跋P辦rocedur骯e using瓣 皚C跋olumn

10、ar耙 按J般ournal擺Memoran隘dum Rec柏ord簿記日記賬現(xiàn)金日記賬銀行存款日記賬分類賬日記賬匯總?cè)龣谫~扮多欄式日記賬核柏算形式備查賬簿跋Steps i背n the R半ecordin澳g Proce笆ssPosting瓣Trial B澳alance芭T-Accou佰nt敗The Rec板ording 骯Process暗 Illust翱rated記錄程序過賬試算平衡T型賬戶拜會計記錄程序釋扮義唉Illustr瓣ation o擺f Analy埃zing an挨d Summa斑rizing 懊Transac白tions 懊Trial B白alance敖Discove捌ry and

11、 壩Correct皚ion of 藹Errors啊Discove安ry of E澳rrors癌Cor絆rection癌 of Err唉ors斑經(jīng)濟業(yè)務(wù)分析案暗例說明試算平衡表頒試算不平衡問題柏發(fā)現(xiàn)與處理疤試算不平衡問題耙發(fā)現(xiàn)霸試算不平衡問題哎處理啊Summary傲 of Adj半ustment罷 Proces百s斑Nature 頒of the 霸Adjusti半ng Proc佰ess礙Recordi骯ng Adju板sting E笆ntries調(diào)整程序概述調(diào)整程序的性質(zhì)調(diào)整記錄的錄制阿Adjusti背ng and 癌Closing般 Entrie盎s斑Journal稗izing爸 and Po

12、板sting C皚losing 班Entries隘Po凹st-Clos背ing Tri隘al Bala拔nce安Appendi礙x: The 澳Matchin百g Conce挨pt and 阿the Adj熬usting 皚Process耙會計分錄的調(diào)整芭與審核巴日記賬與結(jié)賬會叭計分錄岸結(jié)賬后試算平衡艾表皚附錄：收支對應(yīng)拔概念與調(diào)整程序皚Work Sh班eet笆Unadjus壩ted Tri敗al Bala頒nce Col澳umns頒Adjustm疤ents Co按lumns巴Adjuste懊d Trial把 Balanc礙e Colum背ns澳Income 暗Stateme頒nt Bala艾

13、nce She白et爸 骯C半olumns試算平衡工作表白沒有調(diào)整過的試扮算平衡表欄目調(diào)整欄笆調(diào)整過的試算平版衡表欄目案損益表與資產(chǎn)負(fù)襖債表欄目鞍Closing襖 百E笆ntries疤Closing皚 the 稗B柏ook頒Appendi芭x: Reve奧rsing E扒ntries結(jié)賬分錄結(jié)賬附錄：還原分錄把【流動資產(chǎn)的核背算，長期投資的芭核算，固定資產(chǎn)頒的核算，無形資扒產(chǎn)與遞延資產(chǎn)的拜核算】巴C哎urrent 埃assetsCash按B奧ank 跋D捌eposi暗t壩Receiva疤bles版Notes R愛eceivab巴le藹Invento藹ries流動資產(chǎn)現(xiàn)金銀行存款應(yīng)收賬款應(yīng)收票據(jù)

14、存貨Cash埃Petty c半ash霸Nature 伴of Cash辦 跋in Busi艾ness案T俺he Impo按rtance 搬of Cont襖rol Ove捌r Cash懊Control跋 of Cas稗h Recei哀pts暗Control佰ling Ca凹sh Rece扒ived fo暗rm Cash白 Sales俺Interna芭l Contr稗ol of C搬ash Pay按ments佰Basic F凹eatures疤 of the昂 Vouche邦r Syste澳m 現(xiàn)金零用金澳現(xiàn)金可使用的領(lǐng)扳域板現(xiàn)金控制的重要百性現(xiàn)金收入的控制柏現(xiàn)貨銷售現(xiàn)金的挨控制跋現(xiàn)金付款的內(nèi)部熬控制

15、澳應(yīng)付憑單制的基礙本特點矮Bank Ac哎counts 拜as a Co愛ntrol O矮ver C敖a安sh耙Bank Re把concili捌ation扮Electro拜nics Fu鞍nds Tra稗nsfer銀行賬戶的控制銀行余額調(diào)節(jié)表電子資金轉(zhuǎn)賬隘Receiva稗bles叭Classif奧ication埃 of rec奧eivable澳s 疤Account扮s Recei柏vables板Notes R昂eceivab按les巴Other R霸eceivab巴les埃Interna搬l Contr跋ol of R拜eceivab藹les 芭Uncolle案ctible 壩Receiva芭

16、bles 爸Allowan耙ce Meth絆od of A百ccounti瓣ng for 般Uncolle頒ctible襖s半Write-O按ffs to 板the All皚owance 扳Account吧Estimat半ing Unc佰ollecti巴bles哎Direct 扳Write-O拔ff Meth隘od of A澳ccounti伴ng for 拔Uncolle芭ctibles應(yīng)收應(yīng)收款的分類應(yīng)收賬款應(yīng)收票據(jù)其他應(yīng)收款啊應(yīng)收賬款的內(nèi)部吧控制辦不能收回的應(yīng)收把賬款壞賬計提壞賬沖銷壞賬評估骯直接壞賬沖銷的板會計賬務(wù)處理霸Charact巴eristic耙s絆 of Not礙es Rece八

17、ivable愛Due Dat拜e耙Interes跋t芭Maturit挨y Value壩 頒Account鞍ing for愛 Notes 骯Receiva斑ble翱Receiva哎bles on背 the Ba吧lance S板heet應(yīng)收票據(jù)的特點到期日利息到期價值氨應(yīng)收票據(jù)的會計啊處理阿應(yīng)收賬款在資產(chǎn)胺負(fù)債表中的反映氨Invento版ries昂I斑nternal辦 Contr擺ol of i阿nventor辦ies案Effect 敗of Inve案ntory E愛rror on瓣 Financ邦ial Sta皚tement 癌Invento矮ry Cost班 Flow A胺ssumpti背o

18、n存貨存貨的內(nèi)部控制盎存貨的反映錯誤佰對資產(chǎn)負(fù)債表的挨影響拜存貨成本流的假班設(shè)壩Invento胺ry Cost奧ing Met辦hods Un稗der a P扒erpetua昂l Inven敖tory Sy皚stem把First-I耙n, Firs絆t-Out M扮ethod捌Last-In爸, Last-哀Out Met伴hod岸Averag鞍e Cost 安Method皚Compute唉rized柏 Perpet敗ual Inv拔entory 爸Systems唉永續(xù)盤存制下的氨成本計算方法先進先出法后進后出法平均成本法絆永續(xù)盤存制的電愛腦計算方法骯Invento般ry Cost芭ing M

19、et靶hods Un壩der a P按eriodic艾 Invent板ory sys矮tem霸First-I版n, Firs吧t-Out M阿ethod罷Last-In敖, Last-昂Out Met板hod奧Average挨 Cost M扮ethod笆永續(xù)盤存制下的拔成本計算方法先進先出法后進后出法平均成本法靶Compari吧ng Inve哀ntory C八osting 艾Methods癌Use of 凹the Fir敗st-In, 爸First-O奧ut Meth把od敖Use of 扒the Las皚t-In, L敗ast-Out罷 Method拌Use of 耙the Ave氨rage

20、 Co扒st Meth胺od拜存貨成本計算方愛法的比較伴先進先出法的運斑用熬后進后出法的運扮用奧平均成本法的運柏用百Valuati把on of I襖nventor敗y of Ot阿her Tha骯n Cost奧Valuati頒on of L背ower of藹 C礙ost or 把Market癌V邦aluatio稗n at Ne礙t Reali岸zable V耙alue版非成本計價存貨俺價值把低于成本或市場骯價的存貨價值凈變現(xiàn)價值百Present跋ation o案f Merch拜andise 邦I(lǐng)nvento把ry on t半he Bala氨nce She疤et懊Estimat暗ing Inv百

21、entory 按Cost翱Retail 艾Method 岸of Inve敖ntory C昂osting胺Gross P氨rofit M敖ethod o叭f Estim礙ating I氨nventor版ies阿受贈庫存商品在把資產(chǎn)負(fù)債表中的拌體現(xiàn)評估存貨成本稗零售業(yè)務(wù)中的庫半存成本計價扳存貨的總毛利計艾算芭Fixed A八ssets a捌nd Inta柏ngible 藹Assets板Nature 般of fixe佰d Asset背s熬Costs o柏f Acqui靶ring Fi岸xed Ass笆ets百Nature 傲of Depr般eciatio扳n般固定資產(chǎn)和無形絆資產(chǎn)固定資產(chǎn)癌獲得固定資

22、產(chǎn)的啊成本資產(chǎn)折舊擺Account頒ing of 哎Depreci澳ation岸Straigh礙t唉-Line M盎ethod扮Units-o癌f-Produ半ction M霸ethod班D搬eclinin頒g-Balan佰ce Meth矮od耙Compari盎ng Depr埃eciatio壩n Metho艾ds拌Depreci吧ation f敗or Inco俺me Tax班Revisin俺g Depre靶ciation拜 Estima哀tes阿Composi搬t(yī)e Rate案 Method折舊的會計處理直線折舊法傲產(chǎn)品單位年限折按舊法遞減折舊法佰不同的折舊法比白較修改折舊評估爸混合折舊率計算

23、罷法叭Capital昂 and Re版venue E跋xpendit白ures靶Types o邦f Capit哀al Expe按nditure搬s拜Summary邦 of Cap鞍ital an扳d Reven拌ue 搬Expendi扳tures氨資本性支出與營皚業(yè)性支出背資本性支出的種奧類資本與營業(yè)概述支出矮Disposa傲l of Fi爸xed Ass翱ets扒Discard癌ing Fix唉ed Asse班ts唉Selling矮 Fixed 懊Assets敗Exchang佰ing Sim凹ilar Fi絆xed Ass捌ets固定資產(chǎn)清理固定資產(chǎn)的報廢固定資產(chǎn)的銷售按固定資產(chǎn)的交易拌處理

24、背Leasing罷 Fixed 柏Assets皚Interna絆l Contr昂ol of F啊ixed As稗sets固定資產(chǎn)的租賃暗固定資產(chǎn)的內(nèi)部般控制跋Nature 靶Resourc奧es白Intangi按ble Ass笆etsPatents鞍Copyrig芭ht and 伴Tradema案rks佰Goodwil柏l阿Financi耙al Anal俺ysis fo敖r Fixed扳 Assets捌 and In疤tangibl靶e Asset矮s靶Appendi背x: Sum-拜of-the-吧Years-D般igits D伴eprecia唉tion 資源的種類無形資產(chǎn)專利版權(quán)與商標(biāo)商譽

25、皚固定資產(chǎn)與無形爸資產(chǎn)的財務(wù)分析柏附錄：年限折舊愛法胺【費用成本的概俺念和分類，費用疤的歸集與分配，八成本核算程序與般方法，生產(chǎn)企業(yè)唉供產(chǎn)銷過程與成頒本的計算，期間俺費用的核算】胺The Cos扳t Conce哎pt八Respons俺ibility襖 Accoun八ting fo絆r Profi疤t Cente百rs氨Service板 Depart把ment Ch叭arges啊Profit佰 爸Center凹 Report俺ing成本概念白成本中心的責(zé)任捌會計服務(wù)部門費用成本中心報告瓣Introdu柏ction t笆o Manag岸erial A叭ccounti背ng and 埃Job Ord

26、熬er Cost俺 System白s靶T安he Diff疤erences案 鞍between稗 Manage鞍rial an拔d Finan辦cial Ac藹countin胺g 百The 耙Managem阿ent般 Accoun疤tant in靶 the Or艾ganizat熬ion 敗Manufac八turing 斑Cost Te礙rms敖Materia跋ls伴Factory跋 Labor芭Factory疤 Overhe白ad Cost板管理會計與人力岸成本分批成本制靶管理會計與財務(wù)笆會計的區(qū)別扒組織中的管理會氨計生產(chǎn)成本期間材料壩生產(chǎn)工人勞動力伴成本制造費用芭Cost Ac澳countin

27、捌g Syste巴m Overv挨iew 扒Job Ord礙er Cost捌 System稗s for M皚anufact昂uring B皚usiness按es搬Materia壩ls艾F(xiàn)actory疤 Labor敖Factory熬 Overhe佰ad Cost板Work in靶 Proces安s般Finishe擺d Goods辦 and Co皚st of G佰oods So吧ldSales艾Summary跋 of Cos翱t Flows瓣 for Go哎odwill翱 Printe八rs挨Job Ord叭er Cost叭ing for哀 Decisi盎on Maki爸ng哎Job Ord耙er

28、 Cost絆 System襖s for S氨ervice 艾Busines扒ses傲Appendi疤x: Comp藹uterize芭d Job O澳rder Co邦sting成本會計概述柏制造業(yè)的分批成懊本制材料柏生產(chǎn)工人勞動力絆成本制造費用在制品案產(chǎn)成品與銷售成敖本銷售成本流概述捌決策制度的分批敖成本計算翱服務(wù)業(yè)的分批成疤本計算安附錄：分批成本奧制的電腦化罷Process挨 Cost S癌ystems百Compari癌ng Job 愛Order C板ost Flo板es for 罷a Proce班ss Cost板ing 瓣P(guān)hysica皚l Flows板 and Co罷st Floe昂s f

29、or a藹 Proces凹s Manuf案acturer百The Fir懊st-In, 艾F(xiàn)irst-O絆ut (Fif熬o)半 Method敗Step 1:瓣 Determ巴ine the矮 Units 氨To Be A百ssigned壩 Cost霸Step 2:癌 Calcul襖ate Equ拔ivalent板 Units 愛of Prod斑uction敖S罷tep 3: 邦Determi盎ne the 按Cost pe白r Equiv暗alent U班nit拌Step 4:矮 Alloca頒te Cost扒 to Tra芭nsferre芭d and P把artiall柏y Compl絆e

30、ted Un按its 分步成本制愛分步成本法相對艾與分批成本的優(yōu)安勢罷制造流程的物理半流與成本流先進先出法把步驟一、制定成佰本計算單位絆步驟二、計算可愛換算單位產(chǎn)品愛步驟三、確定每吧單位產(chǎn)品的成本岸步驟四、分配成佰本至在制品或產(chǎn)按成品芭Bringin搬g It Al擺l Toget白her: Th白e Cost 矮of Prod懊uction 敗Report 半Journal奧 Entrie俺s for a芭 Proces胺s Cost 哎System 頒Using t捌he Cost辦 of Pro愛duction爸 Report佰 for De昂cision 骯M案a芭king半?yún)R總：產(chǎn)品

31、成本跋報告礙分步成本制日記耙賬礙利用產(chǎn)品成本做阿決策奧Just-安in-Time啊 Proces隘sing JIT流程哀Cost Be傲havior 礙and Cos斑t-Volum盎e-Profi阿t Analy板sis 皚Cost Be拜havior捌Variabl扮e Costs骯Fixed C奧osts柏Mixed C罷osts唉Summary吧 of Cos頒t Behav鞍ior Con罷cept 皚Report 岸Variabl絆e and F斑ixed Co皚sts拌成本行為與本懊霸量皚佰利分析成本行為可變成本固定成本混合成本成本行為概述芭固定成本與可變皚成本報告吧Cost-V

32、o辦lum澳e-Profi哀t Relat啊ionship啊 傲Contrib靶ution M昂argin C礙oncept 絆本壩愛量熬跋利分析的內(nèi)部關(guān)板系凹邊際收益分析法芭的貢獻哎Mathema哎tical A唉pproach盎 to Cos礙t-Volum扒e-Profi昂t Analy辦sis鞍Cost-Vo昂lume-Pr懊ofit (B骯reak-Ev奧en) Cha柏rt傲Profit-阿Volume 斑Chart隘Use of 柏Compute白rs in C百ost-Vol暗ume-Pro拔fit Ana骯lysis伴本拌翱量瓣白利分析的數(shù)學(xué)方捌法半本哀鞍量矮皚利分析圖標(biāo)利潤

33、銷售額圖啊計算機在本爸頒量邦拜利分析的應(yīng)用佰Sales M班ix Cons拌iderati翱ons斑Special罷 Cost-V哀olume-P愛rofit A阿nalysis敗混合銷售所要考敖慮的因素岸特殊本壩鞍量翱盎利分析爸Profit 艾Reporti霸ng For 白Managem骯ent Ana耙lysis巴The Inc埃ome Sta阿tement 按Under V俺ariable俺 Costin愛g and A昂bsorpti稗on Cost礙ing暗Income 靶from Op案eration愛s When 辦Units M版anu班facture版d Equal巴 Un

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35、osting八Managem頒ent唉愛s Use o柏f Varia靶ble Cos襖ting an敖d Absor版ption C拔osting敗Control熬ling Co昂sts安Pricing搬 Produc頒ts瓣P(guān)lannin哎g Produ絆ction芭Analyzi胺ng Mark把et Segm爸ents把Analyzi邦ng Cont邦ributio拜n Margi笆ns板變動成本法與全傲部成本法下的收矮入分析哎變動成本法與全柏部成本法的管理傲應(yīng)用成本控制產(chǎn)品定價產(chǎn)量計劃市場分割分析邊際收益分析八Perform拜ance Ev礙aluatio癌n Using皚 Vari

36、an斑ces fro辦m Stand版ard Cos般ts搬Standar矮ds埃Setting案 Standa阿rds叭T霸ypes of翱 Standa岸rds扳Re傲viewing胺 and Re愛vising 巴Standar扒ds瓣Support疤 and Cr擺iticism耙 of Sta耙ndards爸標(biāo)準(zhǔn)成本法與實澳際差異的評估標(biāo)準(zhǔn)成本設(shè)定標(biāo)準(zhǔn)標(biāo)準(zhǔn)的種類爸標(biāo)準(zhǔn)的檢查與修拌訂阿標(biāo)準(zhǔn)的維持與修柏訂扳Budgeta絆ry Perf愛ormance暗 Evalua半tion盎Direct 佰Materia頒ls Vari笆ances佰D凹irect M半aterial白s Quant

37、敗ity Var百iances疤Direct 版Materia矮ls Vari瓣ance Re熬lations敗hips靶R翱eportin捌g Direc愛t Mater藹ials Va芭riances預(yù)算的指標(biāo)評估原料差異皚直接材料數(shù)量差般異伴直接材料關(guān)聯(lián)差芭異原料差異報告昂Direct 阿Labor V跋ariance盎s罷Direct 笆Labor R扒ate Var矮iances哀Direct 疤Labor T昂ime Var埃iances鞍Direct 稗Labor V瓣ariance版 Relati藹onships八Reporti邦ng Dire骯ct Labo白r Varia隘

38、nces直接人工差異芭直接人工分?jǐn)偙劝崂町惏苯尤斯r間差捌異叭直接人工差異關(guān)啊系伴直接人工差異報澳告傲F斑actory 板Overhea霸d Varia阿nces暗T般he Fact岸ory Ove把rhead F阿lexible瓣 Budget皚 八Variabl胺e Facto啊ry Over翱head Co啊ntrolla巴ble Var癌iance班Fixed F瓣actory 礙Overhea襖d Contr霸ollable傲 Varian靶ce 制造費用差異疤制造費用彈性預(yù)稗算背制造費用可控制頒差異埃固定制造費用可捌控制差異芭Recordi昂ng an R氨eportin扮g

39、Varia案nces fr藹om Stan安dards懊Standar擺ds for 芭No奧n拔manufac愛turing頒 Expens般es百Nonfina矮ncial P哀erforma芭nces Me按asures般差異記錄與差異辦報告敖非生產(chǎn)類費用標(biāo)吧準(zhǔn)非財務(wù)類評估耙Perform愛ance Ev熬aluatio昂n for 靶Decentr板alized百 Operat按ions愛Central癌ized an暗 邦Decentr埃alizat班ed Oper斑ations俺Advanta佰ge of D白ecentra扳lizatio爸n熬Disadva氨ntage o白f

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41、e A斑pproach俺 霸Negotia擺ted Pri埃ce Appr拜oach 芭Cost Pr昂ice App熬roach 轉(zhuǎn)讓定價近市場定價近議價定價近成本定價安Differe暗ntial A愛nalysis絆 and Pr氨oduct P爸ricing吧Differe阿ntial凹 Analys矮is八Lease o瓣r Sell班Discont版inue a 襖Segment頒 or Pro佰duct昂Make or岸 Buy 芭Replace熬 Equipm霸ent 擺Process耙 or Sel搬l半Accept 靶Busines隘s at a 靶Special鞍 Pric

42、e唉工資級差分析與挨產(chǎn)品定價差異分析租賃與銷售扮產(chǎn)品中止與階段罷中止制造與購買設(shè)備替代加工與銷售特價銷售礙【流動負(fù)債的核哎算，長期負(fù)債的般核算，投入資本皚的核算，資本公伴積的核算，盈余按公積和未分配利按潤的核算】矮Current啊 Liabil伴ities礙The Nat敖ure of 疤Current八 按Liabili骯ties爸Short-T哎erm Not熬es Paya伴ble凹Conting襖ent 氨Liabili哀ties流動負(fù)債流動負(fù)債的界定短期應(yīng)付票據(jù)或有負(fù)債半Payroll耙 and Pa唉yroll T澳axes版Liabili頒ty for 捌Employe哀e Ea

43、rni敗ngs百Deducti辦ons fro艾m Emplo靶yee Ear頒nings芭C芭omputin扒g Emplo岸yee Net懊 Pay阿L懊iabilit扳y for E哎mployer霸捌s Payro骯ll Taxe爸s啊應(yīng)付工資與個人罷所得稅應(yīng)付工資薪資可扣除部分班實際支付工資凈邦額拔剔出代扣個人所頒得稅后的應(yīng)付工埃資罷Account伴ing Sys礙tems fo安r Payro懊ll and 稗Payroll霸 Taxes白Payroll熬 Regist澳er斑Employe半e氨氨s Earni安ngs Rec半ord把Payroll隘 Checks絆Payrol

44、l埃 System擺 Diagra佰m搬Interna唉l Contr昂ols for藹 Payrol拔l Syste傲ms扮工資及所得稅申般報系統(tǒng)工資發(fā)放登記簿員工工資清單工資檢查拔員工工資系統(tǒng)框挨架圖熬工資系統(tǒng)的內(nèi)部案控制八Employe骯es岸扳 Fringe霸 Benefi唉ts 頒Vacatio阿n Pay絆Pension癌s斑Postret安irement百 Benefi搬t(yī)s Othe俺r than 靶Pension癌s員工福利費假期工資養(yǎng)老金退休金頒Corpora般tion: O癌rganiza板tion, 熬Capital爸 Stock 疤Transac矮tions, 胺an

45、d Div隘idends霸Nature 捌of a Co把rporati般on 胺Charact矮eristic扳s of a 伴Corpora熬tion氨Forming骯 a 伴Corpora辦tion板公司：組織架構(gòu)愛、股票交易及紅百利公司的性質(zhì)公司的特點公司的形成哀Sources吧 of Pai芭d-In Ca澳pital 實收資本的來源皚Issuing按 Stock頒Premium皚 on Sto把ck愛No-Par 胺Stock發(fā)現(xiàn)股票股票分紅無面值股票絆Treasur胺y Stock翱 Transa搬ctions捌Stock S礙plits庫存原始股交易拆股耙Account按ing

46、 for愛 Divide爸nds擺Cash Di昂vidends爸Stock D襖ividend白s分紅的會計處理現(xiàn)金分紅股票分紅把Corpora敗tions: 跋Income 襖and Tax瓣es, Sto搬ckholde翱rs傲哀 Equity版, and I版nvestme岸nts in 奧Stocks斑Corpora翱tions: 背Income 佰Taxes敗Allocat阿ion of 敗Income 皚Taxes敗公司：收入和所邦得稅、普通股和啊股票投資公司：所得稅所得稅的計提擺Unusual藹 Items 按that Af伴fect th八e Incom笆e State般me

47、nt爸Discont拔inue爸d Opera搬t(yī)ion 邦Extraor安dinary 凹Items敖Changes拔 in Acc懊ounting敗 Princi鞍ples巴影響損益表的異拔常情況終止運營例外項目會計準(zhǔn)則的變更暗Earning奧 per Co唉mmon Eq百uity瓣Reporti翱ng Stoc半kholder壩s八按 Equity埃Reporti藹ng Paid胺-In Cap奧ital拔Reporti捌ng Reta板ined Ea疤rnings唉Stateme挨nt of S唉tockhol稗ders罷班 Equity普通股的凈收益普通股報告實收資本報告未分配利潤

48、報告礙普通股持有股東壩報告背Compreh扮ensive 班Income藹Account隘ing for傲 Invest壩ments i愛n Stock跋s跋Short-T啊erm Inv罷estment藹s in St芭ocks按Long-Te壩rm Inve案stments版 in Sto皚cks辦S版ale壩 of Inv辦estment癌s in St唉ocks綜合所得巴股票投資的會計啊處理斑短期股票投資的拌處理埃長期股票投資的霸處理股票銷售的處理擺Busines哀s and C把onsolid凹ations敗Mergers班 and 半Corpora佰tions皚Parent 伴an

49、d Sub瓣sidiary板 Corpor斑ations拔Consoli氨dated F拔inancia搬l State敗ments兼并與重組兩個公司合并母子公司合并合并財務(wù)報表哎Bonds P巴ayable 扳and Inv襖estment稗s in Bo扮nds耙Financi癌al Corp暗oration頒s捌Charact襖eristic叭s of Bo哀nds Pay愛able半The Pre凹sent-Va板lue Con伴cept an挨d Bonds拜 Payabl懊e埃Present隘 Value 鞍of Face芭 Amount版 of Bon扒ds版Present拌 V

50、alue 盎of the 凹Periodi懊c Bond 艾Interes矮t Payme疤nts笆應(yīng)付債券與投資耙債券財務(wù)公司埃發(fā)現(xiàn)公司債券的哎特點扒現(xiàn)值發(fā)行公司債版券隘面值發(fā)行公司債扳券百固定利率發(fā)行公跋司債券罷Account澳ing for八 Bonds 熬Payable凹Bonds I霸ssued a稗t Face 邦A(yù)mount 笆Bonds I胺ssued a半t a Dis安count 搬Amortiz板ing a B熬ond Dis敖count佰Bonds I捌ssued a邦t a Pre柏mium 扒Zero-Co礙upon Bo擺nds班應(yīng)付債券的會計跋處理邦面值發(fā)行公司

51、債按券邦折價發(fā)行公司債扮券癌分期償還公司債頒券特別專項債券無息債券敗Bond Si案nking F骯unds跋Bond Re霸demptio扳n償債基金債券贖回熬Investm艾ent in 版Bonds癌Account跋ing for辦 Bond I藹nvestme啊nts-Pu稗r(nóng)chase稗Interes唉t礙 and Am爸ortizat愛ion頒Account頒ing for挨 Bond 氨Investm邦ent頒s柏般Sale債券投資斑債券投資之購買佰債券的會計處理利率與攤銷熬債券投資之出售拜債券的會計處理俺Corpora絆tion Ba般lance S敖heet皚Balance扳

52、 Sheet 搬Present俺ation o安f Bonds疤 Payabl把e哀Balance柏 Sheet 啊Present笆ation o挨f Bonds百 Invest辦ments把A拜ppendix懊: Effec靶tive In暗terest 哀Rate Me伴thod of擺 Amorti骯zation壩Amortiz阿ation o跋f Disco傲unt by 埃the Int擺erest M靶ethod半Amortiz矮ation o疤f Premi板um by t把he inte藹rest Me敗thod公司資產(chǎn)負(fù)債表辦應(yīng)付債券在資產(chǎn)扳負(fù)債表中的體現(xiàn)把債券投資在資產(chǎn)阿負(fù)

53、債表中的體現(xiàn)岸附錄：實際利率扮攤銷折價利率攤銷溢價利率攤銷艾【收入的確認(rèn)，頒基本業(yè)務(wù)收入的吧核算，其他業(yè)務(wù)礙收入的核算】拔【利潤的構(gòu)成及胺其計算，利潤的芭核算，利潤分配埃的核算，虧損彌捌補與上年利潤的罷調(diào)整】耙【財務(wù)會計報告瓣的概念，資產(chǎn)負(fù)頒債表，損益表，斑現(xiàn)金流量表，財熬務(wù)分析】奧Financi斑al Stat叭ements 半Balance叭 sheet翱Income 傲Stateme案nt哀 斑Retaine愛d Earni笆ngs Sta扳tement背Stateme按nt of C藹ash Flo哀ws澳Financi叭al Anal疤ysis財務(wù)報表資產(chǎn)負(fù)債表損益表營業(yè)盈余表現(xiàn)金流

54、量表財務(wù)分析佰Stateme版nt of C版ash Flo哀ws按Purpose疤 of the捌 Statem隘ent of 背Cash Fl癌ows氨Reporti柏ng Cash哀 Flows辦Cash Fl癌ows fro跋m Opera愛ting Ac盎tivitie骯s矮Cash Fl昂ows fro芭m Inves癌ting Ac板tivitie隘s俺Cash Fl翱ows fro昂m 礙Financi熬ng俺 Activi骯ties翱Noncash爸 invest拌ing and耙 Financ八ing 捌Activit凹ies板No Cash扳 Flow p拌er Shar

55、辦e現(xiàn)金流量表敗現(xiàn)金流量表的目艾的現(xiàn)金流量報告絆經(jīng)營性活動現(xiàn)金搬流量敗投資性活動現(xiàn)金捌流量霸融資性活動現(xiàn)金半流量靶無現(xiàn)金的投資及版融資活動每股無現(xiàn)金流量敗Stateme班nt of C靶ash Flo巴ws傲絆The Ind拔irect M骯ethod安Retaine骯d Earni班ngs凹C般ommon S板tock 柏B稗onds Pa擺yable伴Buildin暗gLand昂Prepari按ng the 挨Stateme胺nt of C啊ash Flo百ws凹現(xiàn)金流量表編制昂巴間接法未分配利潤普通股應(yīng)付債券在建工程土地現(xiàn)金流量表編制拌Stateme埃nt of C壩ash Flo叭ws

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