《會計英語整理》課件

double-entrybookkeepingaccountingcycle/processfinancialstatementaccountingequationassetliabilityowners’equityrevenueexpensedividendretainedearningnetincome(loss)entry復(fù)式簿記會計循環(huán)財務(wù)報表會計恒等式資產(chǎn)負(fù)債所有者權(quán)益收入費用股利留存收益凈利潤/凈損失分錄RecordingPhase

RelevantGlossary整理課件double-entrybookkeeping復(fù)式簿記R1business/sourcedocumentdebitcreditjournalspecial(general)journalcomputerizedaccountingsystemchartofaccountledgergeneral(subsidiary)ledgerposttrialbalancebalancesheetincomestatementaccountingperiod業(yè)務(wù)憑證/原始憑證借（方）貸（方）日記賬特種(普通)日記賬電算化會計系統(tǒng)賬戶表分類賬總(明細(xì))分類賬過賬試算平衡表資產(chǎn)負(fù)債表收益/利潤表會計期，會計年度RelevantGlossary(2)整理課件business/sourcedocument業(yè)務(wù)憑證/原2RecordingPhaseStep1AnalyzingbusinessdocumentsStep3PostingtoledgeraccountsStep2JournalizingtransactionsSpecialjournalGeneraljournalGeneralledger(Controlaccount)Subsidiaryledger整理課件RecordingPhaseStep1Step3Ste3financialpositionadjustingentriesprepaidexpensedepreciationexpenseaccumulateddepreciationunearnedrevenueaccruedexpensenominal(temporary)accountreal(permanent)accountcloseproprietorshippartnershippost-closingtrialbalance財務(wù)狀況調(diào)整分錄預(yù)付費用折舊費用累計折舊預(yù)收收入應(yīng)計費用虛賬戶（臨時賬戶）實賬戶（永久賬戶）結(jié)賬所有權(quán)，獨資合伙結(jié)賬后試算表1-2ReportingPhase

RelevantGlossary整理課件financialposition財務(wù)狀況1-2Repo4AlistoftheaccounttitlesintheledgerwiththeirrespectivedebitandcreditbalancesWhyweneedatrialbalance?Toserveasageneralchecktodetermineifthedebitsandcreditsinthegeneralledgerareequal.Toshowallgeneralledgeraccountbalancesononeconciserecord.TrialbalanceKnowledgePoints整理課件Alistoftheaccounttitlesi5Possibleerrorsevenatrialbalancedoesbalance:Failingtorecordorenteraparticulartransaction.Enteringatransactionmorethanonce.Enteringoneormoreamountsinthewrongaccounts.Makingacompensatingerrorthatexactlyoffsetstheeffectofanothererror.Trialbalance(continued)整理課件Possibleerrorsevenatrialb6Fourtypesofadjustingentries:Apportioningrecordedcosts(prepaidexpense,depreciationexpense);Apportioningrecordedrevenue(unearnedrevenue);Accruingunrecordedexpense(accruedexpense);Accruingunrecordedrevenue(accruedrevenue).AccrualBasisV.S.CashBasisaccounting

權(quán)責(zé)發(fā)生制收付實現(xiàn)制AdjustingProceduresRevenueisrecognizedwhenearnedratherthanwhencashiscollectedandexpensesarerecognizedwhengoodsandservicesareusedratherthanwhentheyarepaidfor.Revenueisrecognizedwhenmoneyisreceivedandexpensesarerecognizedwhenmoneyispaid.整理課件Fourtypesofadjustingentrie7NormalaccountsandrealaccountsClosingProceduresIncomestatementaccountsBalancesheetaccountsrevenueexpensedividendsassetsliabilitiescapitalretainedearnings整理課件Normalaccountsandrealaccou8Basicprinciples:

historicalcost歷史成本原則revenuerealization收入實現(xiàn)原則matching配比原則consistency一致性原則fulldisclosure充分披露原則objectivity客觀性原則GAAPmustbefollowedbypubliclyownedcorporations:auditingGAAParechangedandrefined.整理課件Basicprinciples:整理課件9Business(source)documentOfferingdetailedinformationAssigningresponsibilityVerifyingtheaccountingrecords整理課件Business(source)documentOffe10financialreportaccountingcalculationoperatingresultcashflowstatementnotestothefinancialstatementcreditorsgovernmentdepartmentfinanceandsecurityinstitutionmanagementAccountingStandardsforBusinessEnterprise財務(wù)報告會計核算經(jīng)營成果現(xiàn)金流量表會計報表附注債權(quán)人政府職能部門金融和證券機構(gòu)（企業(yè)）管理層企業(yè)會計準(zhǔn)則2-1Introduction

RelevantGlossary整理課件11financialreport財務(wù)報告2-1Introdshot-termliquiditylong-termsolvencycapitalstructureprofitabilityworkingcapitalcontingencyaccountformreportform“T”account2-1Introduction

RelevantGlossary短期償債能力長期償債能力資本結(jié)構(gòu)盈利能力營運資本，營運資金或有事項賬戶式報告式T形賬整理課件12shot-termliquidity2-1Introduaccountingtreatmentcurrentperiodpriorperiodunusualitemshistoricalcostmarketvaluemeasurementcurrencyinflationpurchasingpower2-1Introduction

RelevantGlossary會計處理當(dāng)期前期非常項目歷史成本市場價值（市價）計量貨幣通貨膨脹購買力整理課件13accountingtreatment2-1Introdshort-terminvestmentnotes/accountsreceivableprovisionforbaddebtsnetvaluefixedassetconstructioninprogressdeferredtaxondebit/creditshort-termloans(payable)notes/accountspayable短期投資應(yīng)收票據(jù)/賬款壞賬準(zhǔn)備凈值固定資產(chǎn)在建工程遞延稅款借項/貸項短期借款應(yīng)付票據(jù)/賬款2-2TheBalanceSheetandNotes

totheFinancialStatements

RelevantGlossary整理課件14short-terminvestment短期投資2-2Tadvancesfromcustomersaccruedpayroll/welfaredividends/profitspayabletaxespayableotherdutiableestimableliabilitiesprovisionforexpensespaid-incapitalcapitalreservesurplusreserveundistributedprofitRelevantGlossary(2)預(yù)收賬款應(yīng)付工資/福利費應(yīng)付股利/利潤應(yīng)交稅金其他應(yīng)交款預(yù)計負(fù)債預(yù)提費用實收資本資本公積盈余公積未分配利潤整理課件15advancesfromcustomersRelevanTohelpexplain,evaluateandpredictshort-termliquiditycapitalstructureandlong-termsolvencytheoperatingperformanceTheFunctionsoftheBalanceSheetKnowledgePoints整理課件16Tohelpexplain,evaluateandallowingtheuserstotellataglancethattotalassetsarebeingfinancedbytwosources——bythecreditorsandbytheowners.Assets=Liabilities+Owners’equityFormoftheBalanceSheetAccountFormReportFormallowingtheusersseeclearlythatowners’equity,thedifferencebetweenassetsandliabilities,istheresidualclaimtotheequityofabusiness.Assets-Liabilities=Owners’equity整理課件17allowingtheuserstotellatLimitationoftheBalanceSheetCannotreflectthecurrentvalueofabusinessElementsreportedathistoricalcostthemeasurementcurrencyisinstableAllcompaniesdonotclassifyandreportalllikeitemssimilarly:incomparablebetweendifferentcompaniesSomerelevantinformationisomitted整理課件18LimitationoftheBalanceSheeprofitdistributionrealizationconceptrevenuerecognitionIASB:InternationalAccountingStandardBoardFASB:FinancialAccountingStandardBoardconceptualframeworkmatchingconcept利潤分配實現(xiàn)原則收入確認(rèn)國際會計準(zhǔn)則理事會（美國）財務(wù)會計準(zhǔn)則委員會概念框架配比原則2-3TheIncomeStatement

RelevantGlossary整理課件19profitdistribution利潤分配2-3Thedirectmatchingdepreciationandamortizationexpenditureoperatingrevenue/costoperatingtaxesandsurchargessellingexpenseadministrativeexpensefinancialexpensenon-operatingincome/expenseincometaxsingle-stepformmultiple-stepformRelevantGlossary(2)直接配比折舊與攤銷支出，花費營業(yè)收入/成本營業(yè)稅金及附加銷售費用管理費用財務(wù)費用營業(yè)外收入/支出所得稅單步式多步式整理課件20directmatchingRelevantGlossaTohelpexplain,evaluateandpredicttheoperatingresultsandprofitability;Tohelpexplain,evaluateandpredictsolvency;Tohelpthemanagementmakeoperatingdecisions;Tohelpevaluatethemanagement’sperformance.TheFunctionsoftheIncomeStatementKnowledgePoints整理課件21Tohelpexplain,evaluateandSimpleandconvenienttoprepare,butFailstodisclosesomeimportantinformation,andisinconvenienttocompareandanalyze.FormoftheIncomeStatementSingle-stepFormMulti-stepFormProvidesmorecomprehensiveinformationabouttheformationofprofit,andisconvenienttocompareandanalyze;butMayleadstomisunderstandingsourcesofincomeorlossandisdifficulttoholdunifiedviewsonitemsclassification.整理課件22SimpleandconvenienttoprepaCashreceiptsandcashdisbursements/paymentsCashequivalentliquidityOperating/investing/financingactivityWorkingcapitaldepositFinancialinstrumentEquityfinancingDebtfinancingDirectmethodIndirectmethodnoncurrent現(xiàn)金收支現(xiàn)金等價物流動性，變現(xiàn)能力經(jīng)營/投資/籌資活動營運資本，營運資金存款，押金，保證金金融工具權(quán)益融資債務(wù)融資直接法間接法非流動的2-4TheStatementofCashFlowsRelevantGlossary整理課件23CashreceiptsandcashdisbursSometimesnetincomedoesn’ttellusaccuratelytheeconomicperformanceofacompanyforaperiod.TheCFstatementcanprovideadditionalinformationabout3categoriesofactivities.Pro-formaCFstatementcanhelpusanalyzewhethertheplansareconsistentandworkable.WhyweneedtheStatementofCF?KnowledgePoints整理課件24Sometimesnetincomedoesn’ttTheStructureofCFstatementCFfromoperatingactivitiesCashinflow:providinggoodsandservicesCashoutflow:purchasinginventory;payingwages,taxes,utilities,rent,etc.CFfrominvestingactivitiesCashinflow:sellinglong-termassets,financialinstrumentsnotintendedfortradingpurposes;collectingloans整理課件25TheStructureofCFstatementCCashoutflow:purchasinglong-termassets,financialinstrumentsnotintendedfortradingpurposes;makingloansCFfromfinancingactivitiesCashinflow:obtainingcashfromowners(issuingshares)andcreditors(borrowing)Cashoutflow:repayingcashtoowners(payingdividendsandprofit)andcreditors(payingdebtandinterestexpense)TheStructureofCFstatement整理課件26Cashoutflow:purchasinglong-CFFromOperatingActivitiesDirectmethodOperatinginflows-Operatingoutflows=NetcashflowfromoperationsAdvantages:intuitivelyunderstandable.Disadvantages:notsuggestwhythenetoperatingCFdiffersfromthenetincome.Anillustration整理課件27CFFromOperatingActivitiesDioperatingcyclecurrentassetsintangibleassetsreceivablesprepaymentsinventoryfinishedgoodssemifinishedgoodsgoodsinprocessContainerLow-valueandperishablearticles經(jīng)營周期流動資產(chǎn)無形資產(chǎn)應(yīng)收款預(yù)付款存貨產(chǎn)成品半成品在產(chǎn)品包裝物低值易耗品3-1Assets,LiabilitiesandEquity

RelevantGlossary整理課件28operatingcycle經(jīng)營周期3-1Assets,specificidentificationfirst-infirst-out(FIFO)last-infirst-out(LIFO)weightedaveragemovingaveragelowerofcostormarket(LCM)sharesinvestmentbondsinvestmentcostmethodequitymethodRelevantGlossary(2)個別計價法先進先出法后進先出法加權(quán)平均法移動平均法成本與市價孰低法股權(quán)投資債券投資成本法權(quán)益法整理課件29specificidentificationRelevanatapremiumordiscount/inpremiumordiscountfacevalue/parvalueprincipalinterestfixedassetsfinancedbyleasingresidualvaluestraightlinemethodworkingcapacity(oroutput)methodaccelerateddepreciationmethodRelevantGlossary(3)溢價或折價發(fā)行票面價值，面值本金利息融資租入固定資產(chǎn)殘值直線法工作量法（產(chǎn)量法）加速折舊法整理課件30atapremiumordiscount/Relevpatentnonpatentedtechnologytrademarkcopyrightsrighttousesitesgoodwillcurrentliabilitieslong-termliabilitiesfinancialinstitutionRelevantGlossary(4)專利非專利技術(shù)商標(biāo)著作權(quán)土地使用權(quán)商譽流動負(fù)債長期負(fù)債金融機構(gòu)整理課件31patentRelevantGlossary(4)專利整BasicoperatingrevenueotheroperatingrevenueLong-termprojectcontractThecompletedprogressmethodThecompletedcontractmethodReturnofsalesSalesallowancesSalesdiscountOutlayNormcostingPlannedcostingCostvariance主營業(yè)務(wù)收入其他業(yè)務(wù)收入長期工程合同完工進度法完工成本法銷售退回銷售折讓銷售折扣費用、花費標(biāo)準(zhǔn)/定額成本法計劃成本法成本差異3-2Revenue,ExpensesandProfit

RelevantGlossary整理課件32Basicoperatingrevenue主營業(yè)務(wù)收入3OperatingprofitOperatingrevenueOperatingcostPeriodicexpenseTurnovertaxIncometaxSurtaxFeeInvestmentprofitExternalinvestmentInvestmentlossNon-operatingincomeNon-operatingexpenseRelevantGlossary(2)營業(yè)利潤營業(yè)收入營業(yè)成本期間費用流轉(zhuǎn)稅所得稅附加稅費，酬金投資收益對外投資投資損失營業(yè)外收入營業(yè)外支出整理課件33OperatingprofitRelevantGlossReadingMaterial:

TheFormsofBusinessOrganizationsThree/Fourforms:SoleproprietorshipPartnershipGeneralpartnershipLimitedpartnershipCorporation整理課件34ReadingMaterial:

TheFormsReadingMaterial:

TheFormsofBusinessOrganizationsThree/Fourforms:SoleproprietorshipPartnershipGeneralpartnershipLimitedpartnershipCorporation整理課件35ReadingMaterial:

TheFormsownedandmanagedbyoneperson;theindividualproprietorhastheultimateresponsibilityandauthorityforalldecisions;nolegalformalitiesarenecessarytocreateit;lowtaxesandfees;personallyliableforthedebts(limitlessliability).

Soleproprietorship整理課件36ownedandmanagedbyonepersopartnersagreetoshareintheprofits,lossandassets;agreementupondutiesandliabilitiesofthepartnersandafiduciaryrelationshipexistsbetweenthem;Eachpartnerispersonallyliableforthedebts(limitlessliability)

Generalpartnership整理課件37partnersagreetoshareinthesimilartoageneralpartnershipincertainaspectsandsimilartoacorporationinothers;oneormoreofthepartnershasonlylimitedliabilityforpartnershipdebtsandobligationsandlimitedauthorityofparticipatinginmanagement.

Limitedpartnership整理課件38similartoageneralpartnershCreatedunderaparticularbusinessstatute;Ownedbyoneormoreshareholders,whomaybenaturalpersonsorotherlegalentities;Itsexistenceisentirelydistinctfromthatofitsowners;Shareholdersaregenerallynotliableforcorporateobligations(limitedliability);Strictstatutoryformalities.

Corporation整理課件39CreatedunderaparticularbusConsiderationsoftheselectionofthemostadvantageousformoforganization:Continuityofexistence連續(xù)性的存在Transferabilityofownershipinterest所有權(quán)的移植Capitalandcreditrequirements資本和信貸需求TaxconsiderationsTheFormsofBusinessOrganizations整理課件40ConsiderationsoftheselectiSoleproprietorship:thedeathofthesoleproprietor,maybegrantingtheheirstherighttocontinue.Generalpartnership:thedeathorwithdrawalofageneralpartnerortheexpirationofthetermofthepartnership.Limitedpartnership:thedeathofwithdrawofageneralpartnerwillnotresultinaterminationifthereisatleastonegeneralpartner;alimitedpartnerwillnotaffectthecontinuityofthepartnership.Corporation:perpetualexistenceContinuityofexistence整理課件41Soleproprietorship:thedeathSoleproprietorship:maybetransferredatanytimeonlyiftheproprietorcanfindareceiver.Generalpartnership:maybetransferredfreely.Limitedpartnership:alimitedpartner’sownershipinterestisfreelytransferableexceptforlimitationfromagreementorsecuritieslaws.Corporation:permitsthegreatestflexibility,butinsomecases,securitieslawsmayrestrictthetransferability.Transferabilityofownershipinterest整理課件42Soleproprietorship:maybetrSoleproprietorship:limitedtohisownpersonalresourcesinhisabilitytoobtainloans.Generalpartnership:thepartners’contributionsconstitutetheinitialcapitalinvestment;limitedinthesources;mustpledgetheirpersonalassetsascollateralforborrowing.Limitedpartnership:obtaincapitalfromthelimitedpartners;similartoacorporation;apledgeofpartnershipassetsmaybesufficientforborrowing.Corporation:theabilitytoattractcapitalandcreditisstrong;usingvarioussecuritiestoraisecapital.Capitalandcreditrequirements整理課件43Soleproprietorship:limitedtSoleproprietorship:allbusinessincomeorlossistreatedastheindividual’sincomeorlossandtaxedaccordingly.Generalpartnership:individualtax.Limitedpartnership:likegeneralpartnership.Corporation:doubletaxation(corporateincometaxandpersonalincometax).Taxconsiderations整理課件44Soleproprietorship:allbusinSizeofexpectedfuturecashflowCashisimportanttoafirmandtheexpectationthatthefirmwillgeneratecashinthefutureisoneofthefactorsthatgivesthefirmitsvalueSalesarenotthesameascashinflows(sellingoncredit);andpurchasesarenotthesameascashoutflows(purchasingoncredit)Thehighertheexpectedcashinflowsandthelowertheexpectedcashoutflows,thehigherthefirm’sstockpricewillbe.Factorsaffectingafirm’svalue整理課件45SizeofexpectedfuturecashfTimingoffuturecashflowsAllotherfactorsbeingequal,thesoonercompaniesexpecttoreceivecashandthelatertheyexpecttopayoutcash,themorevaluablethefirm.Factorsaffectingafirm’svalue(2)整理課件46TimingoffuturecashflowsFacRiskoffuturecashflowsWhenthedegreeofriskassociatedwithfuturecashflowsgoesdown,stockpricegoesup.Whenthedegreeofriskassociatedwithfuturecashflowsgoesup,stockpricegoesdown.Companieswhoseexpectedfuturecashflowsaredoubtfulwillhavelowervaluesthancompanieswhoseexpectedfuturecashflowsarevirtuallycertain.Factorsaffectingafirm’svalue(3)整理課件47RiskoffuturecashflowsFactoFinancialobligationFinancialdistressCurrentratioQuickratio/acid-testratioQuickassetsReceivablesturn&daysreceivablesPayableturn&dayspayableInventoryturn&daysinventoryDebtratioDebt-to-equityratioEquitymultiplierInterestcoverage財務(wù)責(zé)任財務(wù)困境流動比率速動比率/酸性測試比率速動資產(chǎn)應(yīng)收賬款周轉(zhuǎn)率&平均收賬期應(yīng)付賬款周轉(zhuǎn)率&平均付款期存貨周轉(zhuǎn)率&存貨周轉(zhuǎn)天數(shù)負(fù)債比率負(fù)債權(quán)益比權(quán)益乘數(shù)利息保障倍數(shù)RelevantGlossary整理課件48Financialobligation財務(wù)責(zé)任RelevaEBIT(earningsbeforeinterestandtax)BookvalueCapitalizationratioBenchmarkProfitmarginROS(returnsonsales)ROI(returnoninvestment)ROA(returnsonassets)ROE(returnsonequity)Financialleverage息稅前利潤賬面價值資本比率基準(zhǔn)銷售利潤率銷售收益率投資收益率/投資回報率資產(chǎn)收益率權(quán)益報酬率/凈資產(chǎn)收益率財務(wù)杠桿RelevantGlossary(2)整理課件49EBIT(earningsbeforeinterestPreferreddividendEPS(earningspershare)DividendyieldPayoutratioRetentionratioAssetturnoverCommonstockFairmarketvalueP/EratioM/B(market-to-bookvalue)Tobin’sQReplacementvalueDuPontframeworkRelevantGlossary(3)優(yōu)先股股利每股收益股利收益率股利支付率留存比率資產(chǎn)周轉(zhuǎn)率普通股公平市價，公允價值市盈率市值與賬面價值比托賓Q值重置價值杜邦分析框架整理課件50PreferreddividendRelevantGloRatiosstandardizenumbersandfacilitatecomparisons.Ratiosareusedtohighlightweaknessesandstrengths.WhyAreFinancialRatiosUseful?整理課件51RatiosstandardizenumbersandShort-termLiquidity:Canwemakerequiredpayments?Long-termSolvencyandCapitalStructure:Rightmixofdebtandequity?Profitability:Dosalespricesexceedunitcosts,andaresaleshighenough?Efficiency:rightamountofassetsvs.sales?Growth:Howfastisthecompanygrowing?MarketValueRatio:DoinvestorslikewhattheyseeasreflectedinP/EandM/Bratios?ImportantFinancialRatio整理課件52Short-termLiquidity:CanwemCurrentratioQuickratioQuickasset=Currentassets-InventoriesReceivablesturn&daysreceivablesInventoryturn&daysinventoryAmountofworkingcapitalShort-termLiquidity整理課件53CurrentratioShort-termLiquidNetworthtototalassetsDebtratioDebtratioDebt-to-equityratioEquitymultiplierInterestcoverageLong-termSolvencyandCapitalStructure:整理課件54NetworthtototalassetsLong-NetProfitmarginROS(returnsonsales)ROA(returnsonassets)ROE

(returnsonequity)=ROI(returnoninvestment)Returnoncommonshareholders’equityProfitability整理課件55NetProfitmarginProfitabilityEPS(earningspershare)DividendyieldPayoutratioRetentionratioProfitability(2)整理課件56EPS(earningspershare)ProfitTotalassetturnoverFixedassetturnoverReceivablesturn&daysreceivablesInventoryturn&daysinventoryEfficiency整理課件57TotalassetturnoverEfficiencySalesgrowthProfitgrowthAssetgrowthEquitygrowthSustainablegrowthrateGrowth整理課件58SalesgrowthGrowth整理課件58MarketpriceP/Eratio:Howmuchinvestorsarewillingtopayfor$1ofearnings?Market-to-book(M/B)value:Howmuchinvestorsarewillingtopayfor$1ofbookvalueequity?Tobin’sQMarketValueRatio整理課件59MarketpriceMarketValueRatioComparisonwithindustryaveragesisdifficultforafirmthatoperatesinmanydifferentdivisions.“Average”performanceisnotnecessarilygood,perhapsthefirmshouldaimhigher.Seasonalfactorscandistortratios.“Windowdressing”techniquescanmakestatementsandratioslookbetter.Potentialproblemsandlimitationsoffinancialratioanalysis整理課件60ComparisonwithindustryaveraDifferentoperatingandaccountingpracticescandistortcomparisons.Sometimesitishardtotellifaratiois“good”or“bad”.Difficulttotellwhetheracompanyis,onbalance,instrongorweakposition.Potentialproblemsandlimitationsoffinancialratioanalysis(2)整理課件61DifferentoperatingandaccounDoPontSystemROEROA×EquitymultiplierNetprofitmarginTotalassetturnover×÷NetincomeSales÷SalesTotalassetsProfitabilityofTA＝ProfitabilityofSales×EfficiencyProfitabilityofequity＝××LeverageEfficiencyProfitabilityofSales整理課件62DoPontSystemROEROA×EquityDoPontSystem(2)TheDoPontsystemtellsusthatROEisaffectedbythreethings:1.operatingprofitability(asmeasuredbynetprofitmargin)2.assetuseefficiency(asmeasuredbytotalassetturnover)3.financialleverage(asmeasuredbytheequitymultiplier)整理課件63DoPontSystem(2)TheDoPontsyDoPontSystem(3)Weaknessineitheroperatingprofitabilityorassetuseefficiency(orboth)willshowupinadiminishedreturnonassets,whichwilltranslateintoalowerROE.FromtheDuPontframework,itappearsthattheROEcouldbeleveragedupbyincreasingtheamountofdebtinthefirm.However,noticethatincreasingdebtalsoincreasesinterestexpense,whichreducesprofitmargins,whichactstoreduceROE.整理課件64DoPontSystem(3)WeaknessineauditAuditingCPA:CertifiedPublicAccountantsAuditprocedureAuditevidenceAuditobjectiveAudittestAuditopinionAuditoffinancialstatementInternalauditc.n./v.審計，檢查，審查u.n.審計，審計學(xué)注冊會計師審計程序?qū)徲嬜C據(jù)審計目標(biāo)審計測試審計意見財務(wù)報表審計內(nèi)部審計RelevantGlossary整理課件65auditc.n./v.審計，檢查，審查RelevantComplianceauditOperationalauditIndependentAuditingStandardsIndependentauditor/publicaccountantTaxserviceManagementserviceAccountingserviceAttestationserviceAssuranceservice合規(guī)性審計經(jīng)營審計獨立審計準(zhǔn)則獨立審計師/公共會計師納稅服務(wù)咨詢服務(wù)會計服務(wù)鑒證服務(wù)保證服務(wù)RelevantGlossary(2)整理課件66Complianceaudit合規(guī)性審計RelevantDescribeAuditingAuditingshouldbedonebyacompetent,independentperson.Auditingistheaccumulationandevaluationofevidenceaboutinformationtodetermineandreportonthedegreeofcorrespondencebetweentheinformationandestablishedcriteria審計是由勝任的獨立人員，為確定并報告特定信息與既定標(biāo)準(zhǔn)間的符合程度，而收集和評價有關(guān)這些信息的證據(jù)的過程。整理課件67DescribeAuditingAuditingshouAccumulatingEvidenceandEvaluatingEvidenceEvidenceisanyinformationusedbytheauditortodeterminewhethertheinformationbeingauditedisstatedinaccordancewiththeestablishedcriteria.證據(jù)是審計師用來確定被審信息是否按既定標(biāo)準(zhǔn)表述的所有資料。整理課件68AccumulatingEvidenceandEvalCompetent,IndependentPersonTheauditormustbequalifiedtounderstandthecriteriausedandmustbecompetenttoknowthetypesandamountofevidencetoaccumulatetoreachtheproperconclusionaftertheevidencehasbeenexamined.審計師必須具備理解所用標(biāo)準(zhǔn)的能力，能夠了解應(yīng)收集的證據(jù)種類與數(shù)量，以期在檢查相關(guān)證據(jù)后得出恰當(dāng)?shù)膶徲嫿Y(jié)論。

Anindependentmentalattitude:Thecompetenceoftheindividualperformingtheauditisoflittlevalueifheorsheisbiasedintheaccumulationandevaluationofevidence.審計師還應(yīng)具備獨立的精神態(tài)度，要是一個具備勝任能力的審計師，在收集和評價證據(jù)時帶有偏見，其審計的價值也將蕩然無存。

整理課件69Competent,IndependentPersonTDistinguishbetweenauditingandaccountingAccountingistherecording,classifying,andsummarizingofeconomiceventsforthepurposeofprovidingfinancialinformationusedindecisionmaking會計是對經(jīng)濟事項進行記錄、分類和匯總，其目的是為決策提供所需的財務(wù)信息。Auditingisdeterminingwhetherrecordedinformationproperlyreflectstheeconomiceventsthatoccurredduringtheaccountingperiod.審計是確定所記錄的信息是否恰當(dāng)?shù)胤从沉藭嬈陂g內(nèi)所發(fā)生的經(jīng)濟事項。整理課件70DistinguishbetweenauditingaEconomicDemandforAuditingInformationriskreflectsthepossibilitythattheinformationuponwhichthebusinessriskdecisionwasmadewasinaccurate.Auditingcanhaveasignificanteffecton(reduce)informationrisk.信息風(fēng)險反映的是制定經(jīng)營風(fēng)險決策所依據(jù)的信息不正確的可能性。整理課件71EconomicDemandforAuditingInCPAServicesScopeAttestationServicesOtherAssuranceServicesAssuranceServicesNonassuranceServicesManagementConsultingTaxServicesAccountingServices保證服務(wù)鑒證服務(wù)整理課件72CPAServicesScopeAttestationAssuranceServices（保證服務(wù)）Assuranceservicesareindependentprofessionalservicesthatimprovethequalityofinformationfordecisionmakers.保證服務(wù)是一種能為決策者提高信息質(zhì)量的獨立專業(yè)服務(wù)。AssuranceservicescanbeperformedbyCPAsorbyavarietyofotherprofessionals.(forexample,ConsumersUnion)注冊會計師事務(wù)所和其他各類職業(yè)組織都可以執(zhí)行保證服務(wù)。（例如，消費者協(xié)會）整理課件73AssuranceServices（保證服務(wù)）Assur

AnattestationservicesisonetypeofassuranceservicesprovidedbyCPAs,inwhichtheCPAfirmissuesareportaboutthereliabilityofanassertionthatismadebyanotherparty.鑒證服務(wù)是注冊會計師提供的一種保證服務(wù)，在這種服務(wù)中，會計師事務(wù)所就另一主體所做的書面認(rèn)定之可靠性而出具一個書面報告。AttestationServices（鑒證服務(wù)）整理課件74AnattestationservicesisonAuditingreportWrittendocumentAuditopinionIndependentAuditingStandardsTruthfulnessLegitimacyLawofPRConCPAsThirdpartyTheintroductoryparagraphThescopeparagraph審計報告書面文件審計意見獨立審計準(zhǔn)則真實性合法性中國注冊會計師法第三方引言段范圍段RelevantGlossary(1)整理課件75Auditingreport審計報告RelevantGl76TheopinionparagraphDual-datedAnexplanatoryparagraphAnunqualifiedopinionStandardunqualifiedreportUnqualifiedwithadditionalexplanatorylanguageAqualifiedopinionAnadverseopinionAdisclaimerofopinion意見段注明雙重報告日期的解釋段無保留意見標(biāo)準(zhǔn)無保留意見審計報告帶解釋段的無保留意見審計報告保留意見否定意見無法表示意見RelevantGlossary(2)整理課件76Theopinionparagraph意見段Rele76KnowledgePointsTheResponsibilityofCPAContentsandFormatsofAuditReportTypesofAuditOpinionandPreparationofAuditReportAnUnqualifiedOpinionAQualifiedOpinionAnAdverseOpinionADisclaimerOfOpinion整理課件KnowledgePointsTheResponsibi77double-entrybookkeepingaccountingcycle/processfinancialstatementaccountingequationassetliabilityowners’equityrevenueexpensedividendretainedearningnetincome(loss)entry復(fù)式簿記會計循環(huán)財務(wù)報表會計恒等式資產(chǎn)負(fù)債所有者權(quán)益收入費用股利留存收益凈利潤/凈損失分錄RecordingPhase

RelevantGlossary整理課件double-entrybookkeeping復(fù)式簿記R78business/sourcedocumentdebitcreditjournalspecial(general)journalcomputerizedaccountingsystemchartofaccountledgergeneral(subsidiary)ledgerposttrialbalancebalancesheetincomestatementaccountingperiod業(yè)務(wù)憑證/原始憑證借（方）貸（方）日記賬特種(普通)日記賬電算化會計系統(tǒng)賬戶表分類賬總(明細(xì))分類賬過賬試算平衡表資產(chǎn)負(fù)債表收益/利潤表會計期，會計年度RelevantGlossary(2)整理課件business/sourcedocument業(yè)務(wù)憑證/原79RecordingPhaseStep1AnalyzingbusinessdocumentsStep3PostingtoledgeraccountsStep2JournalizingtransactionsSpecialjournalGeneraljournalGeneralledger(Controlaccount)Subsidiaryledger整理課件RecordingPhaseStep1Step3Ste80financialpositionadjustingentriesprepaidexpensedepreciationexpenseaccumulateddepreciationunearnedrevenueaccruedexpensenominal(temporary)accountreal(permanent)accountcloseproprietorshippartnershippost-closingtrialbalance財務(wù)狀況調(diào)整分錄預(yù)付費用折舊費用累計折舊預(yù)收收入應(yīng)計費用虛賬戶（臨時賬戶）實賬戶（永久賬戶）結(jié)賬所有權(quán)，獨資合伙結(jié)賬后試算表1-2ReportingPhase

RelevantGlossary整理課件financialposition財務(wù)狀況1-2Repo81AlistoftheaccounttitlesintheledgerwiththeirrespectivedebitandcreditbalancesWhyweneedatrialbalance?Toserveasageneralchecktodetermineifthedebitsandcreditsin