Financial Accounting(Intermediate)Ch3

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中国石油大学(华东)学术学位硕士研究生培养方案要求

中国石油大学（华东）学术学位硕士研究生培养方案要求学科名称：会计学学科代码：120201（所属一级学科：工商管理学科代码：1202）一、学位授权点简介中国石油大学会计学科于2003年取得硕士学位授予权，2004年开始招生。

2010年取得会计硕士（MPAcc）专业学位研究生培养资格。

本学位点目前已形成比较稳定的研究方向，包括财务会计与审计研究、成本管理会计理论与方法、财务管理理论与方法等，在石油企业价值管理、资本市场与微观企业的相互影响等领域形成了较为丰硕的成果。

本学科注重培养知识、能力、素质协调发展，具有良好的职业操守和刻苦的钻研精神，具有较强的科研能力和创新能力及实务操作能力的高层次复合型人才。

所培养研究生的综合素质和能力受到社会好评，在人才市场上具有较强的竞争力。

二、培养目标本学科面向社会经济发展需求，培养知识、能力、素质协调发展，身心健康，具有高尚的道德情操、良好的职业操守和刻苦的钻研精神，掌握扎实的管理学、经济学基本理论与方法，具备系统的会计学、财务管理、审计学等专业理论知识与技能，具备一定的批判性思维和创新性思维，拥有国际视野，具有较强的知识创新能力和创造性地运用知识解决实务问题能力的高层次复合型人才。

三、基本要求1.品德素质要求掌握马克思主义基本原理和中国特色社会主义理论，树立科学的世界观，具有较高的人文素养；对会计学科抱有积极的求知欲望，拥有较强的创新精神、良好的合作精神和严谨的科研作风；具有良好的道德品质和学术修养，身心健康，恪守学术规范，坚守学术道德和学术诚信。

2.知识结构要求具备管理学、经济学等学科基础理论知识；掌握财务会计、财务管理、成本管理会计、审计、税务等学科前沿知识；熟悉统计分析、案例研究、调查研究等研究方法知识；掌握国际交流及专业文献阅读所需的外语知识。

3.基本能力要求（1）获取知识及科学研究能力：能熟练查阅、整理与评析文献，理解与掌握研究领域内的现状、问题及发展趋势；系统掌握会计学相关的基本理论和方法，能够将理论联系实际，提炼科学问题并进行一定的理论或应用研究，形成有价值的研究成果。

中级财务会计英文

Intermediate Financial AccountingIntroductionFinancial accounting is a fundamental component of a company’s management and reporting process. It involves the recording, analysis, and reporting of a company’s financial transactions. A strong foundation in financial accounting is essential for any individual looking to pursue a career in finance or accounting. This document aims to provide an overview of intermediate financial accounting concepts and principles.The Accounting CycleThe accounting cycle is a series of steps that are followed in the financial accounting process to ensure accurate and reliable financial reporting. The cycle begins with the recording of transactions and ends with the preparation of financial statements. The key steps in the accounting cycle include:1.Identifying and Analyzing Transactions: This step involvesidentifying relevant financial transactions and analyzing their impact on the company’s financial position.2.Recording Journal Entries: Journal entries are recorded todocument the financial transactions. These entries are made in the generaljournal, which is a chronological record of all transactions.3.Posting to General Ledger: The information from the journal entriesis transferred to the general ledger accounts, which are used to summarizetransactions for each account.4.Preparing Trial Balance: A trial balance is prepared to ensure thatall debit and credit balances in the general ledger are equal. If there are noerrors, the total debits will equal the total credits.5.Adjusting Entries: Adjusting entries are made at the end of theaccounting period to record any transactions that have not been previouslyrecorded, such as accruals and prepayments.6.Preparing Financial Statements: Financial statements, including theincome statement, balance sheet, and cash flow statement, are prepared toreport the company’s financial performance and position.7.Closing Entries: Closing entries are made to transfer balances fromtemporary accounts (such as revenue and expense accounts) to permanentaccounts (such as retained earnings).8.Preparing Post-Closing Trial Balance: A post-closing trial balance isprepared to ensure that all temporary accounts have been closed and that the accounting records are ready for the next accounting period.Financial Statement AnalysisFinancial statement analy sis involves the examination of a company’s financial statements to assess its financial performance and position. It helps in understanding the company’s profitability, liquidity, solvency, and efficiency. The key tools and techniques used in financial statement analysis include:•Horizontal Analysis: Horizontal analysis compares financial statement items over multiple periods to identify trends and changes.•Vertical Analysis: Vertical analysis involves expressing each financial statement item as a percentage of a base amount, such as total assets or netsales, to assess the relative importance of each item.•Ratio Analysis: Ratio analysis involves calculating and interpreting financial ratios to assess the company’s liquidity, solvency, profitability, and efficiency.•Common Size Ratios: Common size ratios are used to compare the relative percentages of different items within a financial statement.•DuPont Analysis: DuPont analysis decomposes the return on equity (ROE) into its components to assess the company’s profitability, efficiency, and leverage.Revenue Recognition and Expense RecognitionThe principles of revenue recognition and expense recognition are fundamental to financial accounting. These principles determine when revenue and expenses should be recognized in the financial statements. The generally accepted accounting principles (GAAP) provide guidelines for revenue recognition and expense recognition.•Revenue Recognition: Revenue is generally recognized when it is earned and realizable. It is earned when the company has delivered goods or services to the customer, and it is realizable when the company can reasonably expect to collect the amount. There are specific criteria for recognizing revenue from different sources, such as sales of goods, provision of services, andinterest and dividends.•Expense Recognition: Expenses are recognized when they are incurred and have a cause-and-effect relationship with revenue. The matching principle requires expenses to be recognized in the same period as the revenuethey help generate. There are different methods of expense recognition, such as the accrual basis and the cash basis.Inventory Valuation MethodsInventory valuation is a crucial aspect of financial accounting, as it impacts the company’s profitability, assets, and financial ratios. There are different methods used to value inventory, including:•FIFO (First-In, First-Out): The FIFO method assumes that the first units of inventory purchased or produced are the first to be sold or used. Itresults in the cost of goods sold being based on the oldest inventory.•LIFO (Last-In, First-Out): The LIFO method assumes that the last units of inventory purchased or produced are the first to be sold or used. Itresults in the cost of goods sold being based on the most recent inventory.•Weighted Average Cost: The weighted average cost method calculates the average cost of inventory based on the average cost per unit. It is calculated by dividing the total cost of goods available for sale by the total units available for sale.Each inventory valuation method has its advantages and disadvantages, and the choice of method can have a significant impact on the company’s f inancial statements and taxes.ConclusionIntermediate financial accounting plays a vital role in providing accurate and reliable financial information for decision-making and reporting. Understanding the accounting cycle, financial statement analysis, revenue recognition and expense recognition principles, and inventory valuation methods is essential for anyone seeking to excel in the field of finance or accounting. By acquiring a solid foundation in these concepts, individuals can enhance their ability to interpret financial data and contribute to the success of their organizations.。

What is financial accounting 什么是财务会计专业介绍

What is financial accounting什么是财务会计Do you find it hard to understand the concepts of financial accounting? If yes, then this article is just the right thing which you need.Go through the blog. You will understand all the basics of financial accounting surely. Don’t worry if things don’t look easy to you. If you have chosen it for further studies, stick to your decision. The subject is perfect for all those who aspire to build a perfect career. Read out the blog, and you will be done with the basics of financial accounting. Also, you can clear your doubts by getting personalised assignment help online.Just remember:Nothing is difficult to do. All success takes is dedication and consistency.Let’s get a quick overview. You will know what you are going to know about financial accounting through this blog. Here we go:-What is financial accounting? -Description of financial accounting -Financial statements I. Income Statement II. Balance Sheet III. The Cash Flow Statement IV. The Statement of Retained Earnings –Difference between Financial and Managerial AccountingWhat is Financial Accounting?Financial accounting is the procedure of preparing financial statements for companies. These financial statements are used to show the financial ups and downs. Also, it shows the position of the company to its relevant people.The users of financial statements are of two types: Insider users Outside users. The inside users are the people who work within the company, i.e. the management and staff. On the other hand, outside users are those are connected to the company but not from within the company. These are: -Creditors -Investors -Suppliers -Customers of the companyDescription of financial accountingWe know that financial accounting is a segment of accounting which keeps track of financial transactions. In this part of the article, we will discuss it a little more. The accountants use standardised guidelines to record transactions. It summarizes them to present a financial statement. These financial statements are: -Balance sheet -Income statement -The cash flow statement -The statement of retained earnings.Majorly, companies issue the financial statements on fix intervals. These statements are considered as externals. This is because they are to be handed over to the outsiders. By outsiders, I mean those who are linked with a company from outside. The primary recipients of the financial statements are owners and stockholders and some lenders as well.It depends upon the structure of the company that in which length will the financial statements will be regulated. If a company or corporation’s stocks are traded publicly, then it’s obvious that the statements will be circulated widely to a number of secondary recipients. These recipients include -Competitors -Employees -Customers -Investment analysts -Labor organisations.It is important to highlight the main purpose of financial accounting. It is to provide enough information for others. So that, they can assess the value of a company for themselves and not report the value of a company.Financial statementsUsually, companies prefer to put the quarterly and annual financial statements together. Then they make them available for shareholders and the investing public. There are four fundamental financial statements used in the corporate world.1. Income statementThe income statement is also known as the profit and loss statement. It covers a particular period of time. This period can be a year or a quarter. This statement shows profitability in a specific time period.The major components of the income statement are:-Revenues -Expenses -Gains and losses-Revenues involve the following: sales, interest revenue, and service revenue.-Expenses involve the cost of goods sold, non operating expenses. It includes: expense operating expenses (salaries, advertising, utilities, rent, etc.)If a corporation’s stock is publicly traded, the earnings per share of its common stock are reported on the income statement.The basic structure of an income statement is:Revenues – Expenses = Net IncomeAdhering to GAAP (Generally Accepted Accounting Principles) revenue is recorded in a period which witnesses the sale of goods andservices. It may or may not be the same period in which the cash is received.Tips to prepare an income statement(a) Format the bodyIncome statements have four different segments: The 1st segment of the income statement calculates gross profit from sales revenue and cost of goods sold. The 2nd segment deals with the calculation of operating income from operating expenses and gross profit. The 3rd segment deals with the calculation of non-operating income. This income is based on expenses and non-operating revenues. The 4th segment deals with the calculation of net income using all expense and revenue information.(b) Make the gross profit section-Write “Sales revenue” below the income statement header. Mention the sales revenue for the period. -Mention “Cost of goods sold” below “Sal es revenue.” You should list the cost of goods sold in the period. -Label the next line as “Gross profit.” -Subtract the cost of goods sold from sales revenue.(c) Make the operating income sheet-Mention every specific operating expense. –Add every operating expense line item Do this to determine the total operating expenses. -Label the next line as “operating income.”(d) Make the Non-operating Income Section-Write down every specific non-operating revenue. -Write down the non-operating expenses the business has. -Deduct non-operating expenses from non-operating revenues.(d) Make the net-income section–the next line as “Net-income.” -Add non-operating income to operating income. -Transfer the remaining balance to the retained earnings.2. Balance SheetThe balance sheet is a statement which deals with the assets and liabilities at the ending of an accounting period. It can be considered as an overall financial picture at the particular period of time.The balance sheet is divided into three parts:AssetsLiabilitiesThe balance sheet is divided into three parts: AssetsLiabilitiesStockholder’s equityStockholder’s equityFirst SectionThis is the first section of the balance sheet. In this one, we report the assets of a company. Assets include: -Cash -Inventory -Building -Accounts receivable -Equipment -Prepaid InsuranceNext SectionThe midsection is responsible for reporting the liabilities of a company. It deals with the obligations which are due till date. Most often it constitutes the word “payable.” For instance, Wages Payable, Accounts Payable, Interest Payable, etc.Final SectionThe final section of a balance sheet is stockholders’ equity. You can understand it as a difference between the amount of liabilities and the amount of assets.The basic structure of a balance sheet is:Assets = Liabilities + Stockholders’ EquityStockholder’s Equity It is the amount of finance provided by operations. It is the retained earning which distributed to stockholders. Plus, it is done by stockholders who reinvest through the contributed capital. I will also tell you how you can become a pro in making balance sheets. Check out the tips below, use them and see the difference.Tips for preparing a balance sheet(a) Understand the basic equation completelyThe basic structure which stands above is the basic equation for financial accounting. You have to make sure that you understand it perfectly. Though, it will take your time as you will have to get into some details. This is because the equation is a very simplifiedversion of everything. Everything that a real balance sheet calculate.(b) Calculate the assetsAssets, money, investments, and products the business owns that can be converted into cash. These are what put companies in the financial positive. A company must have assets that are more than the sum of its liabilities. This generates value in the company’s stock or equity and gives new opportunities for financing. Assets are two types: Fixed assets: supplies, property, and intangible assets Current Assets: Cash, accounts receivable, inventory, prepaid insurance, securities.(c) Identify the liabilitiesLiabilities are a negative part of every equation. It involves operational costs, material expenses, and debt. The lower the liabilities, the greater the value of the company. “Current Liabilities” include cash spent, as well as any debts that must be paid out within one year, while “Fixed Liabilities” refer to bills due any time after one year.Liabilities are of two types:Fixed liabilities: Bills which are due anytime after one year. It includes Shareholder’s loan, bonds payable, car loan, pension benefit obligations, etc.Current liabilities: The cash spent, and any debts that must be paid out within the period of a year. It includes: -Taxes owed -Wages payroll -Accounts payable -Unearned revenue -Operating line of credit -Business credit cards(d) Equity valuationOwner’s Equity = Assets – LiabilitiesThe value of the assets minus the liabilities gives an estimation of the value of the co mpany’s capital. It is easy to understand that if this equation will give a negative result, then the situation is harmful to the company. This will hamper secured financing. Equity includes: -Capital Stock -Dividends paid -Retained Earnings -Owner’s draw -Opening balance equity3. The cash flow statementThis statement provides the actual cash flow into the company in and out of a company in a particular time. In contrast with the income statement which shows the net income, cash flow statement showcases the cash from different activities.The statement of cash flow is categorized into three parts:Operating ActivitiesInvesting ActivitiesFinancing Activities-The section of operating activities describes: the way in which company’s cash or cashequivalents have changed with effect to the operations.-The section of investing activities deals with: the amount received or spent in transactions which involve long-term assets.-The last section is of financing activities which express the following aspects: money spent to remove long-term liabilities, issuance of stock or issuance of long-term debt.Tips to prepare a cash flow statement(a) Gather important data and documents-Balance sheet (statement of financial position)-Statement of variations in equity for the current reporting period-Statement of comprehensive income (profit or loss statement + statement of other comprehensive income if applicable)-Statement of cash flows for the previous reporting period(b) Put the change of balance sheet in the cash flowThe rationale that backs this step is that every change in the balance sheet can influence the cash flow statement. You must check out the changes in your balance sheet and enter every number to the blank form of cash flow statement.(c)Make Adjustments for Non-cash ItemsMake the statement of other comprehensive income and profit or loss statement. After this, identify numbers where the non-cashtransactions can be recorded. let’s see how non-cash adjustments are as follows:-The expense for recognition or income from recognition of various provisions-Change in revaluation reserves-Barter transactions-Depreciation expense-Interest income and expense-Income tax expense-Foreign exchange differences at the end of the period-Revaluation of certain assets and liabilities at the end of the period-Transfer the balance of net income to retained earnings4. The statement of retained earningsStatement of retained earnings is the last one on the list. This one records the earnings kept by the organization or company. Plus, the dividend paid from the earnings to shareholders. The notes to financial statements give additional information on companies financial status. The three kinds of notes explain accounting rules used to, give more detail about a particular item on financial statements, produce the statements & supply more information regarding an item not on the statements.(a) Retained earnings are the part of the net income which is not distributed among the shareholders. It retains within the business for different purposes. Major ones are the growth of business and to meet the debt obligations. It relies on the profit and loss the company bears. If the net income increases the retained earning increases as well and vice-versa as well. It is shown as a component of stockholders equity in the balance sheet.(b) Tips to prepare a statement of retained earnings(c) Prepare a heading for the statement of retained earnings(d) Your Statement of Retained Earnings must constitute a three-line header. The first line isthe name of the company. The second line is, “Statement of Retained Earnings.” The last and third line is “For the Year Ended XXXXX.”(e) Mention the previous balance of retained earningsThe very first component on a Statement of Retained Earnings needs to be the balance of retained earnings from the previous year. This can be traced from the balance sheet of the preceding year.(c) Do add the net income from the income statement(f) The second financial statement is the statement of retained earning itself. Plus, the income statement is the first one. You just haveto add the net income from the income statement.(g) Additional InformationPreparing the fundamental statement of retained earnings is straightforward. There are a few more details shown in an actual retained earnings statement.This was the general outline of structuring different financial statements. By following the tips anybody can learn to prepare financial statements. Still, if in case you find anything tough to do, you can always clear your doubts by availing assignment help.Difference between Financial and Managerial AccountingIt is important for you to know the difference between financial and managerial accounting. Managerial accounting subject is too different from financial accounting. It deals with preparing detailed reports for the managers inside the company. It is also known as cost accounting. Let’s get into a quick differentiation between both:Prepared at the end of the accounting periodNow, we have discussed enough regarding the meaning and major components of financial accounting. Now, it’s time to see what can you can by investing your time in the subject. In the next section, you will get an insight to the career opportunities after studying financial accounting.ConclusionHere is the time to look back and give a quick revision to yourself. In the beginning, we dealt with the meaning and description of financialaccounting, through which we knew that it is all about recording and presenting the financial transactions and status of a company or an organisation. After this, we went to look over the main components of the concept which are the four different financial statements. I hope by reading them, you know the way in which the four statements, i.e., the income statement, balance sheet, the cash flow statement and the statement of retained earnings are made. Then we made a quick comparison between financial and managerial accounting.。

中级财务会计英文版(PPT 94页)

Under this concept, corporate income for a period of time is the amount that may be paid to stockholders during that period and still enable the corporation to be as well off at the end of the
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Chapter 3-15
Statement of Changes in Stockholders’ Equity
Investments and funds
Intangibles
Noncurrent Assets
Property, Plant, & Equipment
Chapter 3-10
Deferred Charges
Balance Sheet Format
Liability Classifications
4. Classify the assets of a balance sheet.
5. Classify the liabilities of a balance sheet.
6. Report the stockholders’ equity of a balance sheet.
7. Understand the concepts of income.
Basic Accounting Identity
A = L + OE

浙江省高校中外合作专业

浙江省高校中外合作专业1.浙江工业大学国际学院学院目前承担的中外合作办学项目主要有：与澳大利亚蒙纳士大学（Monash University）合作的土木工程和金融学专业、与瑞典布莱京厄理工大学(Blekinge Institute of Technology）合作的软件工程专业、与澳大利亚塔斯马尼亚大学（University of Tasmania）合作的计算机科学与技术专业。

学院通过引进国外优质教育资源，突出五个“IC”[国际意识(International Concept)、国际文化(International Culture)、国际交流（International Communication）、国际合作（International Cooperation）和国际文凭（International Certificate）]的办学特色。

在教学上，强化英语教学，引进国外高水平院校的专业核心课程和先进的教学模式，采用国际通用教材，专业核心课程由中外合作双方教师共同执教，努力使中外办学理念、教学内容和方式、管理模式充分交融。

二、招生专业介绍软件工程（浙江工业大学—瑞典布莱京厄理工大学Blekinge Institute of Technology 合作培养）布莱京厄理工大学以理工科专业著称，在信息技术应用和可持续性发展领域具有国际领先水平。

该校“计算机软件工程”在同领域排名为世界第5名、欧洲第2名、瑞典第1名。

中外合作办学软件工程专业是培养具有扎实的软件设计基础，掌握软件工程和信息技术服务领域的专业知识及专业技能，熟悉国内外IT文化及IT行业操作规则和程序，具有较高外语水平的国际化、应用型高级软件工程人才。

十门以上核心专业课程采用英文原版教材、由中外教师共同执教，强化英语教学和跨文化交际能力。

学生毕业后可从事软件工程、网络设计与开发、信息管理、计算机网络的分析、维护与开发、计算机通信、动画游戏制作等工作，同时具备了在国内外进一步深造的良好基础。

financial accounting笔记

以下是一份关于财务（financial）会计的笔记，主要涵盖了财务报告的目标、财务报告的内容、财务报告的确认与计量、财务报告的列报与披露等方面。

1. 财务报告的目标财务报告的目标是向信息使用者提供决策有用的信息，包括关于企业财务状况、经营业绩和现金流量的信息。

这些信息可以帮助投资者、债权人、管理层以及其他利益相关者做出决策，例如评估企业的经营状况、预测未来的现金流、评估企业的偿债能力和投资风险等。

2. 财务报告的内容财务报告的内容包括财务报表和其他财务信息。

其中，财务报表是最主要的财务报告工具，包括资产负债表、利润表和现金流量表等。

其他财务信息包括财务报表附注、管理层的讨论与分析、关键业绩指标等。

3. 财务报告的确认与计量财务报告的确认和计量是指在财务报表中记录和列报企业的重要交易和事项。

确认是指将交易或事项从其他会计科目转移到财务报表中的特定科目。

计量是指确定交易或事项在财务报表中的金额或数量。

确认和计量需要遵循一系列的会计准则和法规，以确保信息的可靠性和公允性。

4. 财务报告的列报与披露财务报告的列报是指将财务报表和其他财务信息按照一定的格式和结构进行排列和展示。

披露是指在财务报表中披露重要的会计信息，例如重要的风险和不确定性、企业治理结构等。

列报和披露的目的是使信息使用者能够快速、准确地理解企业的财务状况和经营业绩。

5. 财务报告的框架和准则财务报告的框架和准则是指导财务报表编制和审计的规范和标准。

其中，国际财务报告准则（IFRS）是最为广泛应用的财务报告框架之一，旨在确保不同国家之间的财务报表的可比性和一致性。

此外，美国通用会计准则（GAAP）也是较为常见的财务报告准则之一，旨在为美国上市公司提供一套完整的财务报表编制和审计的规范和标准。

总的来说，财务报告的目标是提供决策有用的信息，其内容涵盖了财务报表和其他财务信息。

在编制财务报告时，需要遵循一定的确认、计量、列报和披露原则，并遵守相应的框架和准则以保证信息的可靠性和公允性。

年国际注册内部审计师cia考试科目考试大纲(part 3)

2021年国际注册内部审计师CIA考试大纲〔Part3〕Part 3 – Internal Audit Knowledge Elements 内部审计知识要素I. Governance / Business Ethics (5-15%)治理/企业道德〔5-15%〕A. Corporate/Organizational Governance Principles – Proficiency Level (P)企业/组织的治理原那么——要求熟练掌握〔P〕B. Environmental and Social Safeguards环境和社会保障C. Corporate Social Responsibility企业社会责任II. Risk Management (10-20%) - Proficiency Level (P)风险管理〔10-20%〕——要求熟练掌握〔P〕A. Risk Management Techniques风险管理技术B. Organizational Use of Risk Frameworks风险框架的组织运用III. Organizational Structure/Business Processes and Risks (15-25%)组织结构/业务流程和风险〔15-25%〕A. Risk/Control Implications of Different Organizational Structures不同组织结构中的风险/控制涵义B. Structure (e.g., centralized/decentralized)结构〔如：集中的/分散的〕C. Typical Schemes in Various Business Cycles (e.g., procurement, sales, knowledge, supply-chain management)各种商业周期的典型方案〔如：采购，销售，知识，供应链管理〕D. Business Process Analysis (e.g., workflow analysis and bottleneck management, theory of constraints)经营过程分析(如：工作流程分析和瓶颈管理，约束理论)E. Inventory Management Techniques and Concepts存货管理技术与概念F. Electronic Funds Transfer (EFT)/Electronic Data Interchange (EDI)/E-commerce电子资金转帐〔EFT〕/电子数据交换〔EDI〕/电子商务G. Business Development Life Cycles企业开展生命周期H. The International Organization for Standardization (ISO) Framework国际标准化组织〔ISO〕框架I. Outsourcing Business Processes外包业务流程IV. Communication (5-10%)通讯〔(5-10%〕A. Communication (e.g., the process, organizational dynamics, impact of computerization)通讯〔如：过程，组织动力学，电脑化的影响〕B. Stakeholder Relationships利益相关者的关系V. Management / Leadership Principles (10-20%)管理/领导原那么〔10-20%〕A. Strategic Management战略管理1. Global analytical techniques全球分析技术a. Structural analysis of industries产业结构分析b. Competitive strategies (e.g., Porter's model)竞争策略〔如：波特模型〕c. Competitive analysis竞争分析d. Market signals市场信号e. Industry evolution产业演进2. Industry environments行业环境a. Competitive strategies related to:竞争战略相关的：a1. Fragmented industries零散型产业a2. Emerging industries新兴产业a3. Declining industries夕阳产业b. Competition in global industries全球产业竞争b1. Sources/impediments来源/障碍仅供参考b2. Evolution of global markets全球市场的演变b3. Strategic alternatives战略选择b4. Trends affecting competition影响竞争的趋势3. Strategic decisions战略决策a. Analysis of integration strategies整合策略分析b. Capacity expansion容量扩展c. Entry into new businesses进入新的业务4. Forecasting预测5. Quality management (e.g., TQM, Six Sigma)质量管理〔如：全面质量管理，六西格玛〕6. Decision analysis决策分析B. Organizational Behavior组织行为1. Organizational theory (structures and configurations)组织理论〔结构和配置〕2. Organizational behavior (e.g., motivation, impact of job design, rewards, schedules)组织行为〔如：动机，工作设计的影响，报酬，安排〕3. Group dynamics (e.g., traits, development stages, organizational politics, effectiveness)群体动力学〔如：特点，开展阶段，组织政治，效果〕4. Knowledge of human resource processes (e.g., individual performance management, supervision, personnel sourcing/staffing, staff development) 人力资源过程知识〔如：个人绩效管理，监督，人员招聘/配备，职工开展〕5. Risk/control implications of different leadership styles不同领导风格下的风险/控制内容6. Performance (productivity, effectiveness, etc.)绩效〔生产率，效率等〕C. Management Skills/Leadership Styles管理技巧/领导风格1. Lead, inspire, mentor, and guide people, building organizational commitment and entrepreneurial orientation领导，鼓励，指导，引导人们树立组织承诺，构建创业导向2. Create group synergy in pursuing collective goals发挥团队协作精神，追求共同目标3. Team-building and assessing team performance团队建设与团队绩效评估D. Conflict Management冲突管理1. Conflict resolution (e.g., competitive, cooperative, and compromise)解决冲突〔如：竞争，合作，妥协〕2. Negotiation skills谈判技巧仅供参考3. Conflict management冲突管理4. Added-value negotiating增值谈判E. Project Management / Change Management工程管理/变革管理1. Change management变革管理2. Project management techniques工程管理技术VI. IT / Business Continuity (15-25%)信息技术/业务持续性〔15-25%〕A. Security平安性1. Physical/system security (e.g., firewalls, access control) 实体/系统平安〔如：防火墙，访问控制〕2. Information protection (e.g., viruses, privacy)信息保护〔如：病毒，保密〕3. Application authentication应用软件认证4. Encryption加密B. Application Development应用软件开发1. End-user computing终端用户计算2. Change control (Proficiency Level)变更控制〔要求熟练掌握〕3. Systems development methodology (Proficiency Level)系统开发方法学〔要求熟练掌握〕4. Application development (Proficiency Level)应用软件开发〔要求熟练掌握〕5. Information systems development信息系统开发C. System Infrastructure系统根底设施1. Workstations工作站2. Databases数据库3. IT control frameworks (e.g., eSAC, COBIT)信息技术控制框架〔如：eSAC, COBIT〕4. Functional areas of IT operations (e.g., data center operations)信息技术系统运营的功能分类〔如：数据中心运营〕5. Enterprise-wide resource planning (ERP) software (e.g., SAP R/3)企业资源方案〔ERP〕软件〔如：SAP R/3〕6. Data, voice, and network communications/connections (e.g., LAN, VAN, and WAN)数据，语音和网络通讯/连接〔如：局域网，虚拟专用网和广域网〕7. Server效劳器仅供参考8. Software licensing软件许可9. Mainframe大型机10. Operating systems操作系统11. Web infrastructure网络根底设施D. Business Continuity业务持续性1. IT contingency planning信息技术系统应急方案VII. Financial Management (13-23%)财务管理〔13-23%〕高顿网校小编预祝所有学员考试顺利，金榜题名！A. Financial Accounting and Finance财务会计与财务管理1. Basic concepts and underlying principles of financial accounting (e.g., statements, terminology, relationships)财务会计的根本概念与根本原那么〔如：报表，术语，关系〕2. Intermediate concepts of financial accounting (e.g., bonds, leases, pensions, intangible assets, RandD)中级财务会计概念〔如：债券，租赁，退休金，无形资产，研发支出〕3. Advanced concepts of financial accounting (e.g., consolidation, partnerships, foreign currency transactions)高级财务会计概念〔如：合并，合伙，外币业务〕4. Financial statement analysis (e.g., ratios)财务报表分析〔如：比率〕5. Types of debt and equity债务和权益的种类6. Financial instruments (e.g., derivatives)金融工具〔如：金融衍生品〕7. Cash management (e.g., treasury functions)现金管理〔如：出纳职能〕8. Valuation models估价模型9. Business valuation企业价值评估10. Inventory valuation存货估价11. Capital budgeting (e.g., cost of capital evaluation)资本预算〔如：资本本钱评估〕12. Taxation schemes (e.g., tax shelters, VAT)税收体制〔如：减免所得税合法手段，增值税〕B. Managerial Accounting管理会计1. General concepts根本概念2. Costing systems (e.g., activity-based, standard)本钱核算系统〔如：作业本钱系统，固定本钱系统〕3. Cost concepts (e.g., absorption, variable, fixed)仅供参考本钱的概念〔如：全部本钱，变动本钱，固定本钱〕4. Relevant cost相关本钱5. Cost-volume-profit analysis本-量-利分析6. Transfer pricing转移定价7. Responsibility accounting责任会计8. Operating budget运营预算VIII. Global Business Environment (0-10%)全球商业环境〔0-10%〕A. Economic / Financial Environments经济/金融环境1. Global, multinational, international, and multi-local compared and contrasted 全球的，跨国的，国际的，和多个地方的金融环境比较和对照2. Requirements for entering the global marketplace进入全球市场的要求3. Creating organizational adaptability形成组织的适应能力4. Managing training and development管理培训和开展B. Cultural / Political Environments文化的/政治的环境1. Balancing global requirements and local imperatives平衡全球的和地方的需求2. Global mindsets (personal characteristics/competencies)全球思维〔个人特征/能力〕3. Sources and methods for managing complexities and contradictions管理的复杂性和矛盾的根源与方法4. Managing multicultural teams多元文化团队的管理C. Legal and Economics — General Concepts (e.g., contracts)法经济学——根本概念〔如：合同〕D. Impact of Government Legislation and Regulation on Business (e.g., trade legislation)政府立法与监管对经营的影响〔如：贸易立法〕仅供参考。

《中级财务会计(双语)》教案

《中级财务会计（双语）》教案任课教师：唐玲授课班级：课程学分： 4课程总学时：72课程周学时： 4上课周次：16教学进度计划教学内容总学时教学手段教学环境第一章总论 4 多媒体课堂教学第二章货币与金融资产 6 多媒体课堂教学第三章应收及预付款项 4 多媒体课堂教学第四章存货 6 多媒体课堂教学第五章长期股权投资 6 多媒体课堂教学第六章固定资产8 多媒体课堂教学第七章无形资产及其他资产 4 多媒体课堂教学第八章流动负债 6 多媒体课堂教学第九章长期负债 4 多媒体课堂教学第十章所有者权益 2 多媒体课堂教学第十一章收入、费用、利润6多媒体课堂教学第十二章财务报告 6 多媒体课堂教学实习10 课堂实践合计72每节课时分配参见课程教学的基本内容。

参考书目：（一）使用教材：唐纳德.E.基索、杰里.J.韦安特著《Intermediate Accounting》中国人民大学出版社李宝珍、裴淑红编《财务会计学》中国市场出版社（二）主要参考书目：《中级会计实务》财政部会计资格评价中心编经济科学出版社《注册会计师全国统一考试辅导教材——会计》中国财政经济出版社《Financial Accounting》，沃尔特·T·小哈里森、查尔斯·T·亨格瑞，美国：清华大学出版社，课程简介中级财务会计（双语）课程是会计学专业、财务管理专业的一门专业必修课和核心课程，是会计专业知识结构中的主体部分。

本课程的任务是介绍财务会计的基本理论和实务，培养学生从事财务会计工作应具备的基本知识、基本技能和操作能力。

本课程共72学时，4.5个学分，其中62个学时为课堂讲授，10个实习课时。

通过本课程的教学，使学生能够掌握会计核算的相关知识和方法，为其进一步学习打下良好的基础。

教学中应注意对学生基本技能的培养，实现应用型人才的培养目标。

课次 1 课时 2 累计课时 2 教学目的与要求通过教学，应使学生了解该课程的内容；一般掌握理解财务会计的目标、基本假设、会计信息质量要求。

中级财务会计IntermediateFinancialAccounting

第一节财务会计的职能与目标
一、财务会计的概念和特征
管理会计（Managerial Accounting）企业会计财务会计(Financial Accounting) 会计政府与非营利组织会计
资产的确认
定义
指企业过去的交易或者事项形成的，由企业拥有或控制的，预期会给企业带来经济利益的资源。
三个特征：a)过去的交易和事项形成的；b)必须由企业拥有或控制；c)包含未来经济利益。
确认：满足资产定义的同时，应同时满足两个确认条件：
a)与该项目有关的经济利益很可能流入企业； b)该项目的成本或价值能够可靠地计量。
所有者权益
定义--企业资产扣除负债后，由所有者享有的剩余权益。
来源包括：所有者投入的资本、直接记入所有者权益的利得和损失、留存收益。
利得和损失：（1）利得(gains)--是指由企业非日常活动所形成的、会导致所有者权益增加的、与所有者投入资本无关的经济利益的流入。（2）损失(losses)--是指由企业非日常活动所发生的、会导致所有者权益减少的、与向所有者分配利润无关的经济利益的流出。
1 总论
河北经贸大学 · 会计学院
INTRODUCTION
Chapter 1
级财务会计
中
Intermediate Financial Accounting
通过本章的学习，掌握财务会计的目标、会计要素的确认与计量原则、财务会计规范体系；在《初级财务会计》的基础上，进一步深入理解会计信息质量要求、会计核算的基本前提和核算基础。
地位：承上启下
学习要求与学习方法
温故而知新通过多作练习题巩固知识点大学学习：专而博学习心态：专心致志、心平气和

IntermediateAccountingChapter3中级会计学课后习题答案.doc

Chapter 3 The Balance Sheet and Financial DisclosuresQUESTIONS FOR REVIEW OF KEY TOPICSQuestion 3-2The balance sheet does not portray the market value of the entity (number of common stock shares outstanding multiplied by price per share) for a number of reasons. Most assets are not reported at fair value, but instead are measured according to historical cost・ Also, there are certain resources, such as trained employees, an experienced management team, and a good reputation, that are not recorded as assets at all. Therefore, the assets of a company minus its liabilities, as shown in the balanee sheet, will not be representative of the company's market value.Question 3-6Investments in equity securities are classified as current if the company's management (1) intends to liquidate the investment in the next year or operating cycle, whichever is longer, and (2) has the ability to do so, ie，the investment is marketable. If either of these criteria does not hold, the investment is classified as noncurrent.Question 3-9A note payable of $100,000 due in five years would be classified as a long-term liability. A $100,000 note due in five annual installments of $20,000 each would be classified as a $20,000 current liability — current maturities of long-term debt — and an $80,000 long-term liability.Question 3-11Disclosure notes provide additional detail concerning specific financial statement items. Included are such data as the fair values of financial instruments and off-balance-sheet risk associated with financial instruments and details of pension plans, leases, debt, and assets. Common to all companies9 disclosures are certain specific notes such as a summary of significant accounting policies, descriptions of subsequent events, and related third-party transactions. However, many notes are designed to fit the disclosure needs of the particular reporting company. In fact, any explanation that helps investors and creditors make decisions should be included・Question 3-14The discussion provides management^ views on significant events, trends and uncertainties pertaining to the company(a) operations, (b) liquidity, and (c) capital resources. Certainly the Management Discussion and Analysis section may be slanted to management's biased perspective and therefore can lack objectivity. However, management can offer an informed insight that might not be available elsewhere, so if the reader maintains awareness of the information^ source, it can offer a unique view of the situation.Question 3-20Differences in balance sheet presentation between U.S. GAAP and IFRS include:1.International standards specify a minimum list of items to be presented in the balance sheet. U.S.GAAP has no minimum requirements.2.IAS No. /, revised, changed the title of the balance sheet to statement of financial position, althoughcompanies are not required to use that title. Some U.S. companies use the statement of financial position title as well.3.Under U.S. GAAP, we present current assets and liabilities before noncurrent assets and liabilities.IAS No. 1 doesn^t prescribe the format of the balance sheet, but balance sheets prepared using IFRS often report noncurrent items first.Question 3-23U.S. GAAP requires companies to report information about reported segment profit or loss, including certain revenues and expenses included in reported segment profit or loss, segment assets, and the basis of measurement. The international standard on segment reporting, IFRS No. & requires that companies also disclose the total liabilities of its reportable segments- EXERCISESExercise 3-21. c Equipment 10. a Inventories2. f Accounts payable 11. d Patent3. -a Allowance for uncollectible accounts 12. c Land, in use4. b Land, held for investment 13. f Accrued liabilities5. 2 Note payable, due in 5 years 14. a Prepaid rent6. f Unearned rent revenue 15. h Common stock7. f Note payable, due in 6 months 16. c Building, in use& ■1 Income less dividends, accumulated 17. a Cash9. b Investment in XYZ Corp., long-term 1& f Taxes payableExercise 3・9See calculations below the balance sheet.Korver Supply CompanyBalance SheetAt December 31, 2011AssetsCurrent assets:Cash .............................................................................................. $168,000 Accounts receivable ........................................................................ 320,000 Inventories ..................................................................................... 250,000 Total current assets ................................................................... 738,000 Property, plant, and equipment:Furniture and fixtures ........................................ $300,000Less: Accumulated depreciation ......................... (170,000)Net property, plant, and equipment .............. 13(),()00Total assets ............................................................................ $868.000Liabilities and Shareholders1 Equity Current liabilities:Accounts payable .......................................................................... $180,000 Interest payable ................................................................................... 6,000 Note payable ................................................................................... 200Q00 Total current liabilities ............................................................. 386,000 Shareholders' equity:Common stock .................................................... $100,000Retained earnings ................................................... 382,00()Total shareholders9 equity ........................................................ 482,000Total liabilities and shareholders9 equity $86&000Chapter 03 - The Balance Sheet and Financial Disclosures Exercise 3-9 (concluded)Beginning balance in cash+ Cash collected from customers -Cash paid to suppliers-Cash paid for operating expenses -Cash paid for interestEnding cash balance $ 120,000 780,000 (560,000) (160,000) (12,000) $168,000Beginning balance in accounts receivable + Credit sales-Cash collected from customersEnding balance in accounts receivable $300,000 800,000 (780,000) $320,000Beginning balance in inventories + Purchases -Cost of merchandise soldEnding balance in inventories $200,000 550,000 (500,000) $250,000Beginning balance in furniture and fixtures, net -Depreciation for the yearEnding balance in furniture and fixtures, net $ 150,000 (20,000) $130,000Beginning balance in accounts payable + Purchases on account-Cash paid to suppliersEnding balance in accounts payable $190,000 550,000 (560,000) $180,000Beginning balance in retained earnings + Sales revenue-Cost of goods sold-Operating expenses-Depreciation expense-Interest expenseEnding balance in retained earnings $274,000 800,000 (500,000) (160,000) (20,000) (12,000) $382,000Accrued interest on note ($200,000、i 6% x 6/12) $6,000Exercise 3・15List A List Bd 1. Balance sheet a. Will be satisfied through the use of currentassets.h 2. Liquidity b. Items expected to be converted to cash orconsumed within one year or the operatingcycle, whichever is longer・b 3. Current assets c. The statements are presented fairly inconformity with GAAP.• 4. Operating cycle d. An organized array of assets, liabilities, andequit y.a 5. Current liabilities e. Important to a user in comparing financialinformation across companies.k 6. Cash equivalent f. Scope limitation or a departure from GAAP.m 7. Intangible asset g. Recorded when an expense is incurred but notyet paid ・1 & Working capital h. Relates to the amount of time before an assetis converted to cash or a liability is paid.g 9. Accrued liabilities i. Occurs after the fiscal year-end but before thestatements are issued・e10. Summary of significantaccounting policiesj. Cash to cash.■1 11. Subsequent events k. One-month U.S. treasury bill.c 12. Unqualified opinion 1. Current assets minus current liabilities.f 13. Qualified opinion m. Lacks physical substance.$& 192 ^$8,435 = .97 [$498 + 11 + 1,868] m $8,435 = .28 [$8,435 + 2,748] m $4,643 = 2.4 [$ 1,003 + 94 + 674] m $94 = 19 times Requirement 2Best Buy's current and acid-test ratios both are lower than the industry averages, indicating questionable liquidity ・ The debt to equity ratio is significantly higher than the industry average, indicating that the company's assets are primarily financed with liabilities rather than equity. However, the company's times interest earned ratio is significantly higher than the industry average ・ Even with high leverage, Best Buy seems quite capable of meeting its debt interest obligations ・Exercise 3-17Requirement 1 a. Current ratio b. Acid-test ratio c. Debt to equity ratio d ・ Times interest earned ratioExercise 3-181 ・ Acid-test ratio 二Quick assets m Current liabilities = 1.20Quick assets = Current assets - InventoriesQuick assets 二Current assets ・ $840,000Curi'ent assets 4- Current liabilities = 2.25Cun*ent assets - $840,000 m Cun*ent liabilities 二 1.20$840,000 m Current liabilities = 1.05Current liabilities = $800,000Current assets 4- $800,000 二2.25Current assets = $1,800,0002.Debt to equity ratio = Total liabilities Shareholders, equity = 1.8Total liabilities + Shareholders1 equity = Total assetsTotal liabilities + Shareholders* equity = $2,800,000Let x equal shareholders* equity1.8 x + x = $2,800,000x = $1,000,000 = Shareholders1 equity3.Noncurrent assets 二Total assets - Current assetsNoncurrent assets = $2,800,000 一1,800,000 = $1,000,0004.Long-term liabilities = Total assets ・ Current liabilities ・ Shareholders' equityLong-term liabilities 二$2,800,000 - 800,000 - 1,000,000 二$1,000,000CPA / CMA REVIEW QUESTIONSCPA Exam Questions1. b. The principal would have to be due after April 3(), 2012 to be considered as anoncurrent asset at April 30, 2011. The accrued interest for eight months (since August 31, 2010) is a current asset at April 30, 2011. Since the principal is due August 31,2012, additional interest would have to be recorded for the period September 1, 2011 to August 31, 2012.2. a> Current liabilities are obligations that are expected to be paid within one yearor the operating cycle whichever is longer.Accounts payable Bonds payable Dividends payableTotal current liabilitiesThe notes payable are not classified as current liabilities because they are not due until 2013-3. a. Inventory pricing is a significant accounting policy which should be disclosed according to generally accepted accounting principles, but the composition of plant assets is not a policy disclosure.$15,000 22,000 &000 $45,000CPA Exam Questions (concluded)4.c・The auditors5 standard report includes a statement that the financialstatements are the responsibility of the Company's management and that the auditors, responsibility is to express an opinion on the financial statements.5.b・ Current ratio — increased; Quick ratio decreased.Current ratio = Current assets m Current liabilities・When the current ratio is greater than 1 to 1, an equal decrease in currentassets and current liabilities will result in an increase in the current ratio. The decrease in current liabilities (the smaller number) is proportionately greater than the decrease in current assets, resulting in an increase in the ratio.Quick ratio 二(Cash + Marketable Securities + Accounts receivable) — Current liabilities When the quick ratio is less than 1:1, an equal decrease in quick assets andcurrent liabilities will result in a decrease in the ratio. The decrease in current liabilities (the larger number) is proportionately smaller than the decrease in quick assets, resulting in a decrease in the ratio.6.a・ Since inventory is not included in the quick ratio, the write-off of obsoleteinventory would have no effect on the quick ratio; however, it would decrease the current ratio as the write・off would reduce current assets.Problem 3-4WEISMULLER PUBLISHING COMPANYBalance SheetAt December 31,2011AssetsCurrent assets:Cash and cash equivalents (1) ................................................. $ 95,000 Short-term investments ............................................................. 110,000 Accounts receivable, net of allowance for uncollectibleaccounts of $16,000 .............................................................. 144,000 Inventories ............................................................................... 285,000 Prepaid expenses (2) ................................................................. 88,000 Total cuirent assets ............................................................ 722,000 Property, plant, and equipment:Machinery and equipment ....................................................... $320,000Less: Accumulated depreciation ............................................... (110,000) Net property, plant, and equipment ................................... 210,000 Other assets:Prepaid expenses 60,000 Total assets ..................................................................... $992.000Liabilities and Shareholders1 2 EquityCurrent liabilities:Accounts payable .................................................................... $ 60,000 Interest payable......................................................................... 20,000 Unearned revenues .................................................................. 80,000 Taxes payable ........................................................................... 30,000 Note payable ............................................................................. 40,000 Current maturities of long-term debt ....................................... 20,000 Total current liabilities ...................................................... 250,000 Longterm liabilities:Notes payable .......................................................................... 140,000 Shareholders' equity:Common stock, no par value; 800,000 sharesauthorized; 400.000 shares issued and outstanding ............... 400,000Retained earnings .................................................................... 202,000 Total shareholders，equity ................................................ 602,000 Total liabilities and shareholders9 equity........................ $992,0001 Includes $30,000 in U.S. treasury bills.2 Excludes $60,000 in prepaid rent for the second year on the building lease.CASESJudgment Case 3-11Comparative income for the first year of operations resulting from the two alternative financing choices is illustrated below.DEBT Versus EQUITYComparative Income for Two Financing AlternativesIncome before interest and taxes Less: InterestIncome before taxes Less: Income taxes Net Income* 8%x $20,000,000.50% x Income before taxes ・ Return on investment (Net income = investment)We can see that Alternative 1 generated a higher net income. However, the return on shareholders ，investment is actually higher for Alternative 2.Alternative 2 generated a higher return for each dollar invested by shareholders. This was made possible because the corporation was able to generate income on borrowed funds at a higher rate than the cost of the debt. This represents financial leverage ・ However, alternative 2 also results in a riskier capital structure. The debt in Alternative 2 requires fixed payments of interest and principal to be made. TheAlternative 1 Alternative 2 $5,000,000$5,000,000(1,600,000)* 5,000,000 3,400,000 (2,500,000)** (1,700,000)** $2,500,000$1,700,000$2,500,000-50/ $1,700,000 =5.67%J /o$50,000,000$30,000,000company's income before interest and income taxes could drop to zero under Alternative 1 and the company would still be solvent (i.e., able to pay its debts). Under Alternative 2, however, if income before interest and taxes drops below the required interest payments of $ 1,600,000, the company could become insolvent and eventually go bankrupt.。

Intermediate Accounting (3)

Copyright © John Wiley & Sons Canada, Ltd. 9
Types of Shares
Preferred Shares • Certain inherent rights given up or exchanged for other special rights or privileges • Preference given on
Rotman School of Management, University of Toronto
CHAPTER 15
SHAREHOLDERS’ EQUITY
After studying this chapter, you should be able to: • Discuss the characteristics of the corporate form of organization, rights of shareholders, and different types of shares. • Explain how to account for the issuance, reacquisition, and retirement of shares, stock splits, and dividend distribution. • Understand the components of shareholders’ equity and how they are presented. • Understand capital disclosure requirements. • Calculate and interpret key ratios relating to equity. • Identify the major differences in accounting between ASPE and IFRS, and what changes are expected in the near future.

财务会计英语unit3

Section 1 Current Liabilities
• 1.7 Taxes payable (应交税费)
Sales taxes (销售税) These taxes are paid by customers to the sellers, who in turn forward to the state or city.
• 1.1 Accounts Payable Accounts payable are amounts owed to suppliers. They are incurred when purchase occurs. Example 3.1 To illustrate, let’s refer to the information in Example 2.7. In the book of Lott Law Firm, there was a debit entry of $550 in Accounts Receivable, but in Dickson Hunter’s book the entry would be: Legal Consultancy Services 550 Other Accounts Payable 550
Purchase 1000 Accounts Payable 1000
April 28 Purchase 2000 Accounts Payable 2000
Section 1 Current Liabilities
• 1.2 Notes payable Notes payable are of both short and long terms. Short-term notes payable are obligations represented by promissory notes.

会计核算（financialaccounting）

会计核算（financialaccounting）
也称会计反映，以货币为主要计量尺度，对会计主体的资金运动进行的反映。

传统意义上的会计核算主要是指对会计主体已经发生或已经完成的经济活动进行的事后核算，也就是会计工作中记账、算账、报账的总称；其基本内容是，以货币为主要量度，对企业、机关、事业单位或其他经济组织的生产经营活动或预算执行的过程与结果进行连续地、系统地记录，定期编制会计报表，形成一系列财务、成本、成本指标，据以考核经营目标或计划的完成情况，为经营决策的制定和国民经济计划的综合平衡提供可靠的信息和资料。

其基本方法主要有设置账户和账簿、复式记录、填制和审核凭证、登记账簿、成本计算、财产清查和编制会计报表等。

会计核算是会计工作的基础，在我国，会计核算必须遵守《中华人民共和国会计法》和有关财务制度的规定，符合有关会计准则和会计制度的要求，力求会计资料真实、正确、完整，保证会计信息的质量。

《中华人民共和国会计法》明确规定，下列事项必须办理会计手续，进行会计核算：（1）款项和有价证券的收付；（2）财物的收发、增减和使用；（3）债权债务的发生和结算；（4）基金的增减和经费的收支；（5）收入、费用、成本的计算；（6）财务成果的计算和处理；（7）其他需要办理会计手续、进行会计核算的事项。

现代会计的核算职能不仅仅是对经济活动进行事后反映，还包括事项前核算与事中核算。

事前核算的主要形式是进行预算，参与决策；事中核算的主要形式是进行预测，参与决策；事中核算的主要形式是在计划或预算的执行过程中，随时反映计划或预算的执行情况，以便对经济活动进行控制，使其按计划或预期的目标进行。

中级财务会计教学大纲

《中级财务会计》课程教学大纲（201402修订）课程名称：中级财务会计（英文）Intermedia Financial Accounting 课程性质：必修课适用层次：专升本学时：80 学分：5一、课程的作用、地位和任务1．课程的性质与任务中级财务会计是为会计学专业开设的一门专业必修课程，是会计专业知识结构中的主体部分。

通过本课程的教学，使学生比较全面、系统的掌握财务会计的基本理论、基本知识和基本技能，能熟练和正确运用财务会计核算方法并熟练编制相关财务报表；培养学生正确分析和解决企业财务会计一般问题的能力，以便较好地适应从事企业日常会计工作的需要，同时为后续课程的学习打下坚实的基础。

2．课程与其他课程的联系与分工中级财务会计的先修课程为会计学，其后续课程管理会计、审计学、财务管理以及高级财务会计。

该课程在财务会计学科体系中处于承前启后的地位，既是对会计学原理的具体运用，又是进一步学习高级财务会计的必要前提和基础。

主要使学生掌握财务会计核算的基础知识和基本技能，包括对六大会计要素的确认、计量、记录、报告的基本方法，同时为后续专业主干课程如管理会计、财务管理及高级财务会计的学习打下坚实的基础，为将来的实际工作奠定理论基础和一定的职业技能。

3.先修课程：基础会计二、课程内容和要求第一章总论第一节财务会计及其特点财务会计特点；财务报告的目标；财务会计信息使用者；财务会计信息质量特征；社会环境对会计的影响。

第二节会计基本假设会计确认、计量的基础会计主体；持续经营；会计分期；货币计量；权责发生制第三节财务会计确认、计量的基本原则权责发生制原则；配比原则；历史成本原则；划分收益性支出与资本性支出原则。

第四节会计会计确认与计量会计确认；会计计量。

第五节财务报告要素反映企业财务状况的会计要素；反映企业经营成果的会计要素。

通过本章的学习，了解财务会计的目标与特征；掌握会计要素的确认和计量要求；熟练掌握财务会计核算的基本原则，即会计核算的基本假设、会计信息的质量要求。