會計審計專業(yè)英語（第5版）課件：財務(wù)會計（二）

ProfessionalEnglishforAccountingandAuditing

會計審計專業(yè)英語 Part1AccountingPrinciple

會計原理

FinancialAccounting

財務(wù)會計

Part3CostandManagementAccounting

成本與管理會計

Part4InternationalAccounting國際會計

Part5Audit審計

ProfessionalEnglishforAccountingandAuditing

會計審計專業(yè)英語Owners’Equity

所有者權(quán)益

FinancialAccounting

財務(wù)會計（二）ContributedCapital

實收資本OwnershipsofBusinessEntitiesRightsandPrivilegeofShareholdersIssuanceofSharesRetainedEarnings

留存收益Dividends股利TreasuryStock庫存股票

Owners’Equity企業(yè)法人的所有權(quán)股東的權(quán)利和特權(quán)發(fā)行股票8.1.1OwnershipsofBusinessEntities

Partnerships合伙anunincorporatedassociationoftwoormorepersonstocarryonabusinessforprofitasco-ownerscapitalaccountsareestablishedforeachpartner

SoleProprietorships獨資ownedbyoneperson

theowners’equityisreportedbymeansofasinglecapitalaccount

8.1ContributedCapital

theowner(s)is(are)personallyresponsiblefortheliabilitiesoftheentities

由一個人擁有所有者權(quán)益通過單一資本賬戶報告兩人或兩人以上組成的非法人實體，以共同所有者身份經(jīng)營為每個合伙人建立資本賬戶股東個人對實體的債務(wù)負(fù)責(zé)8.1ContributedCapital8.1.1OwnershipsofBusinessEntities

Corporations公司Aseparatelegalentity一個單獨的法律主體Theownershipisdividedintoshares所有權(quán)分為股份Theyhavecontinuityoflife公司壽命可以延續(xù)下去Shareholdersarenotliableforthecorporation’sdebts.股東不對公司的債務(wù)負(fù)責(zé)Stockholdersarenotagentsofthecorporation股東不是公司的代理人Ownershiprightscanbeeasilytransferred所有權(quán)可以輕松轉(zhuǎn)移incomeofacorporationistaxedtwice公司的收入征稅兩次subjecttomoreregulations更多法規(guī)的約束ContributedCapitalRetainedEarningsAccountAdditionalPaid-inCapitalAccountLess:TreasuryStockAccountTwoPrimarySourcesofEquityCorporateCapital公司資本CommonStockAccountPreferredStockAccountAssets–Liabilities=Equity實收資本普通股資本溢價優(yōu)先股留存收益所有者權(quán)益的兩個主要來源庫存股8.1ContributedCapital8.1.2RightsandPrivilegeofShareholdersCommonShareholders普通股股東righttovoteonkeycorporatematters在關(guān)鍵公司事務(wù)上投票的權(quán)利preemptiverighttopurchaseenoughsharestoretaintheirproportionalownershipinterest

righttoshareproportionatelyinanydividendshaveresidualinterestinassetsinliquidationPreferredShareholders優(yōu)先股股東stipulateddividendrate;stipulatedliquidationvalueparticipationinearnings;cumulativefeature2、搶先購買足夠股份以便于保留其所有權(quán)比例的權(quán)利。3、有權(quán)按比例分配任何股利。4、在清算中擁有剩余的資產(chǎn)權(quán)益約定的股利率;約定的清算價值參與收益分配;累積特征8.1.2IssuanceofShares股票發(fā)行GoodeCorporationissued4,000sharesof$1parcommonstockon1April,2024,for$45,000cash.Apr.1 Cash 45,000 CommonStock 4,000 Paid-InCapitalin ExcessofPar 41,0008.1ContributedCapitalGoode公司于2024年4月1日發(fā)行了4000股每股面值1美元的普通股，收到4.5萬美元現(xiàn)金。超面值的溢價GoodeCorporationissued4,000sharesofno-parcommonstockwithastatedvalueof$1on1April,2024,for$45,000cash.Apr.1 Cash 45,000 CommonStock 4,000 Paid-InCapitalin ExcessofStated Value 41,0008.1.2IssuanceofShares8.1ContributedCapital超標(biāo)價的溢價（各地政府對股票發(fā)行價格規(guī)定不同）Goode公司于2024年4月1日發(fā)行了4000股每股標(biāo)價為1美元的普通股，收到4.5萬美元現(xiàn)金。OnApril1,GoodeCorporationissued4,000sharesofno-parcommonstockwithoutastatedvalueon1April,2024,for$45,000cash.Apr.1 Cash 45,000 CommonStock 45,000

8.1.2IssuanceofShares8.1ContributedCapitalGoode公司于2024年4月1日發(fā)行了4000股無面值的普通股，收到4.5萬美元現(xiàn)金。8.2RetainedEarnings留存收益Retainedearningsrepresenttheaccumulatedamountofearningsofthecorporationfromthedateofinceptionlessthecumulativeamountofdistributionsmadetoshareholders(e.g.,dividends)andotherchargestoretainedearnings(e.g.,fromtreasurystocktransactions).留存收益是指公司自成立之日起的累計收益減去向股東分配的累計收益(如股利)和對留存收的其他調(diào)整益(如庫存股交易)。8.2.1DividendsDividends:proportionaldistributionofearningstoowners股利：收益按比例分配給所有者Cashdividends現(xiàn)金股利Declarationdate:Thedatethecorporation’sboardofdirectorsformallydeclaresadividendwillbepaid.宣告日：公司董事會正式宣告派發(fā)股利的日期Dateofrecord:Thedateonwhichstockholdersofrecordareidentifiedasthosewhowillreceiveadividend.股權(quán)登記日：登記將獲得股利分配的股東的日期Dateofpayment:Thedatewhenthedividendisactuallydistributedtostockholders.支付日：股利實際發(fā)放給股東的日期。AccountingforCashDividendABCCorporationdeclaresa$2,000dividend;thefollowingjournalentriesshouldbemade:DeclarationDateDividends(RetainedEarnings) 2,000 DividendsPayable 2,000PaymentDateDividendsPayable 2,000 Cash 2,000RecordDateNoEntry8.2.1DividendsABC公司宣告2000美元的分發(fā)股利;應(yīng)作出下列分錄:2.StockDividends:SmallorLarge?

SmallLessthan20-25%oftheoutstandingshares.DebitRetainedEarningsfortheMARKETvalueoftheshares.LargeGreaterthan20-25%ofthesharesoutstanding.DebitRetainedEarningsforthePARvalueoftheshares.8.2.1Dividends2.股票股利：小還是大？小不超過流通股的20-25％。按股票股利的市價借記留存收益。大超過流通股的20-25％。按股票股利的面值借記留存收益。Example1:StockDividendAssumethefollowingaboutGean,Inc.:Commonstock($2par,10,000 sharesoutstanding) $20,000Additionalpaid-incapital $24,200Retainedearnings $12,500Stockdividenddeclared 1,500sharesMarketpriceofstock $10/share8.2.1DividendsIsthisalargeorsmallstockdividend?例1:股票股利假設(shè):1、普通股(1萬美元，面值2美元，流通在外)20000美元2、股本溢價24,200美元3、留存收益12500美元4、股票股利宣告1500股5、股票市場價格為每股10美元Example1:StockDividendAssumethefollowingaboutGean,Inc.:Commonstock($2par,10,000 sharesoutstanding) $20,000Additionalpaid-incapital $24,200Retainedearnings $12,500Stockdividenddeclared 1,500sharesMarketpriceofstock $10/share8.2.1DividendsBecause1,500sharesrepresent15%oftheoutstandingstock,itisasmallstockdividend.Example1:StockDividend8.2.1DividendsDeclarationDateRetainedEarnings 15,000 StockDividendsDistributable 3,000 Paid-InCapitalinExcessofPar 12,000IssuanceDateStockDividendsDistributable 3,000 CommonStock 3,000宣告日留存收益150,000待分配股票股利3,000

股本溢價12，000發(fā)放日待分配股票股利3,000普通股3,000Example2:StockDividendAssumethefollowingaboutGim’sCorp.:CommonStock($5par,20,000 sharesoutstanding) $100,000AdditionalPaid-InCapital $100,000RetainedEarnings $52,000StockDividendDeclared 10,000sharesMarketPriceofStock $20/shareIsthisalargeorsmallstockdividend?50%=largedividend8.2.1Dividends關(guān)于Gim公司，假設(shè)如下:1、普通股(面值5美元，2萬美元)流通在外)100000美元2、股本溢價10萬美元3、留存收益52000美元4、股票股利為10,000股5、股票市價每股20美元Example2:StockDividendDeclarationDateRetainedEarnings 50,000 StockDividendsDistributable 50,000IssuanceDateStockDividendsDistributable 50,000 CommonStock 50,0008.2.1Dividends宣告日留存收益50,000待分配股票股利50,000發(fā)放日待分配股票股利50,000普通股50,0008.2.2TreasuryStock庫存股Stockissuedbyacorporationbutsubsequentlyreacquiredbythecorporationandheldforpossiblefuturereissuanceorretirement.Reportedasacontra-equityaccount,notasanasset.Doesnotcreateagainorlossonreacquisition,reissuance,orretirement.MaydecreaseRetainedEarnings,butcannotincreaseit.8.2RetainedEarnings公司發(fā)行的股票，但后來由公司購回并持有以備將來重新發(fā)行或注銷。報告為對所有者權(quán)益的減項賬戶，不作為資產(chǎn)。在購回、重新發(fā)行或注銷時不會產(chǎn)生收益或損失?？赡軙p少留存收益，但不能增加留存收益。Issued100,$10parvaluesharesat$15pershareCostMethod成本法Cash 1,500CommonStock. 1,000AdditionalPaid-InCapital 500ParValueMethod面值法Cash 1,500CommonStock 1,000AdditionalPaid-InCapital 5008.2.2TreasuryStock以每股15美元的價格發(fā)行面值為10美元的股票100股發(fā)行時分錄相同現(xiàn)金1,500普通股股本1,000股本溢價500Reacquiredtensharesat$16pershare.CostMethod成本法TreasuryStock 160Cash 160

ParValueMethod面值法TreasuryStock 100AdditionalPaid-InCapital 50RetainedEarnings 10Cash 1608.2.2TreasuryStock以每股16美元的價格回購了10股成本法庫存股160現(xiàn)金160面值法庫存股100股本溢價50現(xiàn)金160Soldtwosharesoftreasurystockat$20pershare.CostMethodCash 40TreasuryStock 32

AdditionalPaid-InCapital fromTreasuryStock 8

ParValueMethod

Cash 40TreasuryStock 20AdditionalPaid-InCapital 208.2.2TreasuryStock以每股20美元的價格出售了兩股庫存股。成本法現(xiàn)金40庫存股32

股本溢價8面值法現(xiàn)金40

庫存股20股本溢價20Soldfivesharesoftreasurystockat$14pershare.CostMethodCash 70AdditionalPaid-InCapitalfromTreasuryStock 8RetainedEarnings 2 TreasuryStock 80

ParValueMethod

Cash 70TreasuryStock 50AdditionalPaid-InCapital 208.2.2TreasuryStock以每股14美元的價格出售了5股庫存股。成本法現(xiàn)金70股本溢價8留存收益2庫存股80

面值法現(xiàn)金70

庫存股50股本溢價20Retiredremainingthreesharesofstock.CostMethodCommonStock 30AdditionalPaid-InCapital 15RetainedEarnings 3 TreasuryStock 48ParValueMethod

CommonStock 30TreasuryStock 30

8.2.2TreasuryStock成本法普通股股本30股本溢價15留存收益3庫存股48面值法普通股股本30

庫存股30

注銷了剩余的3股庫存股。Performance

經(jīng)營成果

FinancialAccounting

財務(wù)會計Income收益 RevenueversusGains收入與利得RecognitionofIncome收入確認(rèn)MeasurementofRevenue收入計量

Expenses費用AssociatingCauseandEffect因果關(guān)系配比SystematicandRationalAllocation

系統(tǒng)合理分?jǐn)侷mmediateRecognition

立即確認(rèn)PerformanceExpenses費用DecreasesineconomicbenefitsIntheformofoutflowsordepletionsofassetsorincurrencesofliabilitiesResultindecreasesinequity,otherthanthoserelatingtodistributionstoequityparticipants.

PerformancePerformanceisusuallymeasuredbyprofitwhichisthedifferencebetweenincomeandexpensesduringareportingperiod.

Income收益

IncreasesineconomicbenefitsIntheformofinflowsorenhancementsofassetsordecreasesofliabilitiesResultinincreasesinequity,otherthanthoserelatingtocontributionsfromequityparticipants.RevenuesandGainsExpenses(includeLosses)增加了經(jīng)濟利益形式為流入或增加資產(chǎn)或減少負(fù)債最終導(dǎo)致權(quán)益增加，與股權(quán)參與者的投資除外經(jīng)濟利益減少形式為資產(chǎn)流出或消耗或負(fù)債發(fā)生最終導(dǎo)致權(quán)益減少，對股權(quán)參與者的分配除外經(jīng)營成果通常以報告期的利潤，（即收入減費用）來衡量9.1.1RevenueversusGainsRevenue

收入:arisesinthecourseoftheordinaryoperatingactivitiesofanentity.Gains利得:arisefromtransactionsthatareincidentaltotheentity’smainrevenue-generatingactivities.Gainsrepresentincreasesineconomicbenefitsandassuchare

notreallydifferentinnaturefromrevenue.IASBdoesnottreatthemasseparatefinancialstatementelement.

9.1Income9.1.1收入與利得收入：在實體的日常經(jīng)營活動中產(chǎn)生。利得：來自與實體主要經(jīng)營活動無關(guān)的交易。利得代表經(jīng)濟利益的增加，因此本質(zhì)上與收入沒有實質(zhì)性差異。IASB不將它們作為單獨的財務(wù)報表要素。9.1.2MeasurementofIncomeAmountcollectedasanagent：donotqualifyasrevenueSuchasamountcollectedonbehalfofothers:value-addedtax9.1Income9.1.2收入的計量作為代理人收取的金額：不屬于收入代他人收取的金額：如增值稅SignificantFinancingComponentintheContract合同中重大融資成分EX: Han’sisacardealerintroducingaspecialofferdealforanewmodel.Theofferiseitheracashpaymentinfullof$40000oraextendedcredittermofoneyearof$42000.

Accountsreceivable42000Sales40000Unearnedinterestrevenue2000Torecordthecreditsale.Cash42000Accountsreceivable42000

Torecordthepaymentforaccountsreceivable.Unearnedinterestrevenue2000Interestrevenue2000Torecordtheinterestearned.9.1Income韓是一家汽車經(jīng)銷商，正在推行一種新車型的特價優(yōu)惠。要么全額支付4萬美元現(xiàn)金，要么延期一年支付4.2萬美元。應(yīng)收賬款42,000銷售收入40000遞延利息收益2000記錄賒銷?，F(xiàn)金42000應(yīng)收賬款42,000記錄應(yīng)收賬款的收回。遞延利息收益2000利息收入2000記錄利息收入。Tradediscountsandcashdiscounts商業(yè)折扣和現(xiàn)金折扣9.1IncomeTradeDiscounts商業(yè)折扣ReductionsfromthelistpriceNotrecognizedintheaccountingrecordsCustomersarebillednetofdiscounts10%DiscountfornewRetailStoreCustomers按價目表進行扣減不在會計記錄中確認(rèn)顧客按扣除折扣后的凈值付款Tradediscountsandcashdiscounts商業(yè)折扣和現(xiàn)金折扣9.1IncomeCashDiscounts現(xiàn)金折扣InducementsforpromptpaymentGrossMethodvs.NetMethodPaymenttermsare2/10,n/30鼓勵立即付款總額法與凈額法TradediscountsandcashdiscountsExample:

OnJune3,BenCorp.soldtoChesterInc.,merchandisehavingasalepriceof$5,000withtermsof2/10,n/60.OnJune12,BenreceivedacheckforthebalanceduefromChester.Sales 5,000Accountsreceivable 5,000June39.1IncomeCash($5,000x98%) 4,900Salesdiscounts100Accountsreceivable5,000June126月3日，Ben公司以2/10、n/60的條件向Chester公司出售商品，售價為5,000美元。6月12日，收到了Chester寄來的一張支票，付清貨款。Salesreturnsandallowances銷售退回及折讓OnMay10,LexCompanysellsMaxshop20speciallymonogrammedshirts,whichcosting$25each,at$40.AccountsReceivable800Sales 800CostofGoodsSold 500Inventory 500Torecordsaleonaccount.OnMay13,Maxreturns2shirtstoLexbecauseofblots.SalesReturnsandAllowances80AccountsReceivable 80Inventory50CostofGoodsSold50Torecordreturnofshirtofcredit.9.1Income5月10日，Lex公司在Maxshop出售20件特別印有字母的襯衫，每件成本25美元，售價40美元應(yīng)收賬款800

銷售收入800銷售成本500庫存商品500記錄銷售收入。5月13日，Max因為衣服上的污漬退回了兩件襯衫給Lex。銷售退回及折讓80應(yīng)收賬款80庫存商品50銷售成本50記錄銷售退回。Salesreturnsandallowances-continuedOnMay14,Maxasksforapricereductionof$60ontheremainingshirtsbecausethelogowasslightlysmallerthanordered;Lexagreestothepricereduction.SalesReturnsandAllowances60AccountsReceivable 60Torecordanallowancegivenforamonogrammingerror.OnMay25,Maxremitstheamountowned.JournalentriesofLexCompanyareasfollows:

Cash660AccountsReceivable660Torecordpaymentonaccountreceivable.

9.1Income5月14日Max要求剩余的襯衫降價60美元，因為logo比訂購的略小;萊克斯同意降價。銷售退回及折讓60應(yīng)收賬款60記錄為字母錯誤所給予的折讓。5月25日，Max將所有款項匯出。Lex公司的日記賬分錄如下:現(xiàn)金660應(yīng)收賬款660記錄應(yīng)收賬款的收回。Thematchingprincipleisbrokendownintothreepervasivemeasurementprinciples:

associatingcauseandeffect:costsarerelativelyeasytoidentifywiththerelatedrevenues,suchasmaterialsanddirectlaborconsumedinthemanufacturingprocesssystematicandrationalallocation:costsaremorecloselyassociatedwithspecificaccountingperiods,suchascostsofbuildingsandequipment

immediaterecognition:Allothercostsaregenerallyexpensedintheperiodinwhichtheyareincurred,suchasofficesalaries,utilities,advertisingexpenses,etc.

9.2Expenses配比原則可以分為三個常用的計量原則:1、因果關(guān)系配比:成本相對容易與相關(guān)收入相配比，如制造過程中消耗的材料和直接人工。2、系統(tǒng)合理分?jǐn)?成本與特定的會計期間聯(lián)系更緊密，如建筑物和設(shè)備的成本3、立即確認(rèn):所有其他費用一般在發(fā)生的期間確認(rèn)，如辦公人員工資、水電費、廣告費等。FinancialStatementAnalysis財務(wù)報表分析

FinancialAccounting

財務(wù)會計FrameworkforFinancialStatementAnalysis

財務(wù)報表分析框架ContextforFinancialStatementAnalysis

財務(wù)報表分析的相關(guān)概念I(lǐng)nformationSourcestotheBusiness

分析信息來源TechniquesofAnalysis分析技術(shù)ComparisonofFinancialStatementsoverTime各期間財務(wù)報表的比較

Common-SizeStatements

百分比報表分析

RatioAnalysis比率分析

DuPontSystem

杜邦分析體系A(chǔ)nAlternativeApproach另一個分析方法FinancialStatementAnalysis財務(wù)報表分析Financialstatementanalysisexamines:財務(wù)報表分析觀察：(1)therelationshipsamongfinancialstatementnumbers,and財務(wù)報表項目數(shù)據(jù)的關(guān)系

(2)thetrendsinthosenumbersovertime.這些數(shù)據(jù)的趨勢Financialstatementanalysishastwopurposes:財務(wù)報表分析的目的有兩個(1)tousethepastperformanceofanentitytopredictitsfutureprofitabilityandcashflows.用企業(yè)過去的業(yè)績預(yù)測未來的盈利能力與現(xiàn)金流(2)toevaluatetheperformanceofanentitywithaneyetowardidentifyingproblemareas.

以發(fā)現(xiàn)可能存在的問題的視角評價經(jīng)營業(yè)績FinancialStatementsAnalysis10.1.1ContextforFinancialStatementAnalysisThesizeofthebusinessThebusinessriskTheeconomicenvironmentIndustrytrends,effectsofchangesintechnology

10.1FrameworkforFinancialStatementAnalysis財務(wù)報表分析的相關(guān)概念經(jīng)營規(guī)模經(jīng)營風(fēng)險經(jīng)濟環(huán)境行業(yè)趨勢，技術(shù)變化的影響10.1.2InformationSourcestotheBusinessChairman’sstatementDirectors’reportThebalancesheetStatementsofIncomeandChangesinEquityStatementofcashflowsNotestothestatementsAuditors’reportExternalsources

10.1FrameworkforFinancialStatementAnalysis經(jīng)營分析的信息源董事會主席的聲明董事會的報告資產(chǎn)負(fù)債表損益表及權(quán)益變動表現(xiàn)金流量表報表附注審計師的報告外部信息沃爾瑪公司董事會主席的報告10.2.1ComparisonofFinancialStatementsoverTimeTrendanalysisselectabaseyearandassigneachitemonthebaseyearstatementaweightof100%;expresseachitemfromthestatementsfortheotheryearsasapercentageofitsbaseyearamount

10.2TechniquesofAnalysis10.2.1各期間財務(wù)報表的比較趨勢分析1、選擇基準(zhǔn)年，并在基準(zhǔn)年報表上為每個項目分配100%的權(quán)重;2、將其他年度報表中的每一