Financial Accounting 3 Topic 6 Revision Lecture 1420

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financial accounting笔记

financial accounting笔记I. 介绍Financial Accounting是一门关于企业财务信息记录与报告的学科。

它通过记录、分类和汇总企业的经济交易数据，为内外部用户提供有关企业财务状况和业务活动的信息。

本次笔记将介绍Financial Accounting的基本概念和原则，以及会计报表的构成和分析方法。

II. 会计基础知识A. 资产、负债和所有者权益1. 资产是企业所拥有的具有经济价值的资源，如现金、存货、设备等。

2. 负债是企业所欠的债务和应付款项，如借款、应付账款等。

3. 所有者权益是企业净资产，包括股东权益和留存收益。

B. 会计方程式1. 会计方程式表达了资产、负债和所有者权益之间的关系：资产 = 负债 + 所有者权益。

2. 会计方程式反映了企业资源的来源和使用情况，保持会计方程式平衡是会计记录的基础。

III. 会计周期和计量A. 会计周期1. 会计周期是会计信息记录和报告的时间段，一般为一个财务年度。

2. 财务年度末，需要编制年度财务报表。

B. 计量原则1. 历史成本原则：资产和负债应以购入成本计量，以反映交易发生时的实际价值。

2. 公正原则：会计信息应客观、中立、真实、完整地揭示企业财务状况。

3. 主体持续性原则：企业应假设有一种持续经营的前提条件。

IV. 会计报表A. 资产负债表1. 资产负债表（Balance Sheet）反映企业在特定日期的财务状况，包括资产和负债的金额。

2. 资产负债表按照流动性和长期性将资产和负债划分为不同分类。

B. 利润表1. 利润表（Income Statement）反映企业在一定期间内的收入、费用和净利润。

2. 利润表包括营业收入、营业费用和所得税等项目。

C. 现金流量表1. 现金流量表（Cash Flow Statement）反映企业在一定期间内现金流入和流出情况。

2. 现金流量表包括经营活动、投资活动和筹资活动等项目。

D. 所有者权益变动表1. 所有者权益变动表（Statement of Changes in Equity）反映企业所有者权益的变动情况。

ACCA F3考试国际会计准则内容解析

ACCA F3考试国际会计准则内容解析本文由高顿ACCA整理发布，转载请注明出处ACCA F3 Financial Accounting(International)会计准则内容解析本周学术发展部请来ACCA讲师王朝科为大家介绍ACCA以及F3 Financial Accounting的相关信息。

ACCA (the Association of Chartered Certified Accountants特许公认会计师公会) 成立于1904年，是全球最具规模的国际专业会计师组织，为全世界有志投身于财务、会计以及管理领域的专才提供首选的资格认证。

目前ACCA在全球180个国家有170,000 名会员及436,000名学员。

其中，中国拥有超过23,000名会员及48,000名学员。

ACCA致力于培养会计师的专业能力，支持采纳统一的国际准则，并从雇主的技能需求出发，为会员和学员的事业发展提供完善的专业服务。

F3 Financial Accounting的考试内容是从发生交易后做借贷记账开始，接着录入总账，然后检查和改正记账（试算平衡表trial balance），最后是编制年底的四张主要报表。

在这个流程中会使用到相关的会计准则，目前总共有43个有效的国际会计准则（IFRS and IAS），而F3要求考生掌握其中的13个准则。

下面给大家介绍六个国际会计准则和相关的考试。

例题：(1) IAS 1 Presentation of Financial StatementsIAS 1规定了三张报表的基本格式，财务状况表(statement of financial position)、综合收益表(statement of comprehensive income)和权益变动表(statement of changes in equity)。

F3的考试可能会问到比如某项资产的类别，流动或非流动资产；或者是某些项目是放到哪张报表里面。

financial accounting中文版

financial accounting中文版一、什么是财务会计1.1 财务会计的定义财务会计是一种会计信息系统，用于记录、分类、总结和报告组织经济活动的结果。

它主要关注组织的财务状况、业绩和现金流量，以提供给内部和外部利益相关者使用。

1.2 财务会计的目的财务会计的目的是为了提供给企业的所有利益相关者有关企业财务状况和经营业绩的信息，帮助他们做出合理的决策。

二、财务会计的基本原则2.1 会计主体性原则会计主体性原则要求将企业和个人的财务活动分开，确保企业财务信息的准确性和可靠性。

2.2 会计会计期间原则会计期间原则要求企业将其财务活动划分为一定的时间段，通常为一个会计年度，以进行及时和准确的财务报告。

2.3 会计成本原则会计成本原则要求企业将其财务活动按照实际成本进行记录，以确保财务信息的真实可靠。

2.4 会计复式记账原则会计复式记账原则要求每笔财务交易都要同时在借方和贷方产生相等的金额，以保持会计方程式的平衡。

三、财务会计的主要内容3.1 资产资产是企业拥有或控制的对其未来带来经济利益的资源。

它包括现金、应收账款、固定资产等。

3.2 负债负债是企业对外承担的经济责任和义务，它包括应付账款、长期借款等。

3.3 所有者权益所有者权益是指企业所有者对企业净资产的权益，包括股东权益和留存收益等。

3.4 收入收入是企业在正常经营活动中获得的经济利益的增加，它包括销售收入、利息收入等。

3.5 费用费用是企业在正常经营活动中消耗的经济资源，它包括劳务费用、租金费用等。

四、财务会计的报告和分析4.1 财务报表财务报表是财务会计的核心输出，它包括资产负债表、利润表和现金流量表等。

4.2 财务比率分析财务比率分析是根据财务报表中的数据进行的定量分析，以评估企业的财务状况和经营绩效。

4.3 财务会计的利用者财务会计的利用者包括企业内部的管理者、股东、债权人、投资者等，他们根据财务报表进行决策和评估企业的风险和回报。

Financial Accounting (3)

3-2
CHAPTER
3
Adjusting the Accounts
LEARNING OBJECTIVES
After studying this chapter, you should be able to: 1. Explain the time period assumption.
2. Explain the accrual basis of accounting.
3-12
LO 2
ETHICS INSIGHT
Cooking the Books?
Why Accuracy Krispy Kreme (USA) Matters
Allegations of abuse of the revenue recognition principle have become all too common in recent years. For example, it was alleged that Krispy Kreme (USA) sometimes doubled the number of doughnuts shipped to wholesale customers at the end of a quarter to boost quarterly results. The customers shipped the unsold doughnuts back after the beginning of the next quarter for a refund. Conversely, Computer Associates International (USA) was accused of backdating sales—that is, reporting a sale in one period that did not actually occur until the next period in order to achieve the earlier period’s sales targets.

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。

会计必背单词,学Financial Accounting的记一记咯

一、资产类Assets流动资产Current assets货币资金Cash and cash equivalents1001现金Cash1002 银行存款Cash in bank1009 其他货币资金Other cash and cash equivalents'100901 外埠存款Other city Cash in bank'100902 银行本票Cashier's cheque'100903 银行汇票Bank draft'100904 信用卡Credit card'100905 信用证保证金L/C Guarantee deposits'100906 存出投资款Refundable deposits1101 短期投资Short-term investments'110101 股票Short-term investments - stock'110102 债券Short-term investments - corporate bonds'110103 基金Short-term investments - corporate funds'110110 其他Short-term investments - other1102 短期投资跌价准备Short-term investments falling price reserves应收款Account receivable1111 应收票据Note receivable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance1121 应收股利Dividend receivable1122 应收利息Interest receivable1131 应收账款Account receivable1133 其他应收款Other notes receivable1141 坏账准备Bad debt reserves1151 预付账款Advance money1161 应收补贴款Cover deficit by state subsidies of receivable库存资产Inventories1201 物资采购Supplies purchasing1211 原材料Raw materials1221 包装物Wrappage1231 低值易耗品Low-value consumption goods1232 材料成本差异Materials cost variance1241 自制半成品Semi-Finished goods1243 库存商品Finished goods1244 商品进销差价Differences between purchasing and selling price1251 委托加工物资Work in process - outsourced1261 委托代销商品Trust to and sell the goods on a commission basis 1271 受托代销商品Commissioned and sell the goods on a commission basis 1281 存货跌价准备Inventory falling price reserves1291 分期收款发出商品Collect money and send out the goods by stages 1301 待摊费用Deferred and prepaid expenses长期投资Long-term investment1401 长期股权投资Long-term investment on stocks'140101 股票投资Investment on stocks'140102 其他股权投资Other investment on stocks1402 长期债权投资Long-term investment on bonds'140201 债券投资Investment on bonds'140202 其他债权投资Other investment on bonds1421 长期投资减值准备Long-term investments depreciation reserves股权投资减值准备Stock rights investment depreciation reserves债权投资减值准备Bcreditor's rights investment depreciation reserves1431 委托贷款Entrust loans'143101 本金Principal'143102 利息Interest'143103 减值准备Depreciation reserves1501 固定资产Fixed assets房屋Building建筑物Structure机器设备Machinery equipment运输设备Transportation facilities工具器具Instruments and implement1502 累计折旧Accumulated depreciation1505 固定资产减值准备Fixed assets depreciation reserves房屋、建筑物减值准备Building/structure depreciation reserves机器设备减值准备Machinery equipment depreciation reserves1601 工程物资Project goods and material'160101 专用材料Special-purpose material'160102 专用设备Special-purpose equipment'160103 预付大型设备款Prepayments for equipment'160104 为生产准备的工具及器具Preparative instruments and implement for fabricate 1603 在建工程Construction-in-process安装工程Erection works在安装设备Erecting equipment-in-process技术改造工程Technical innovation project大修理工程General overhaul project1605 在建工程减值准备Construction-in-process depreciation reserves1701 固定资产清理Liquidation of fixed assets1801 无形资产Intangible assets专利权Patents非专利技术Non-Patents商标权Trademarks, Trade names著作权Copyrights土地使用权Tenure商誉Goodwill1805 无形资产减值准备Intangible Assets depreciation reserves专利权减值准备Patent rights depreciation reserves商标权减值准备trademark rights depreciation reserves1815 未确认融资费用Unacknowledged financial charges待处理财产损溢Wait deal assets loss or income1901 长期待摊费用Long-term deferred and prepaid expenses1911 待处理财产损溢Wait deal assets loss or income191101待处理流动资产损溢Wait deal intangible assets loss or income 191102待处理固定资产损溢Wait deal fixed assets loss or income二、负债类Liability短期负债Current liability2101 短期借款Short-term borrowing2111 应付票据Notes payable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance2121 应付账款Account payable2131 预收账款Deposit received2141 代销商品款Proxy sale goods revenue2151 应付工资Accrued wages2153 应付福利费Accrued welfarism2161 应付股利Dividends payable2171 应交税金Tax payable'217101 应交增值税value added tax payable'21710101 进项税额Withholdings on VAT'21710102 已交税金Paying tax'21710103 转出未交增值税Unpaid VAT changeover'21710104 减免税款Tax deduction'21710105 销项税额Substituted money on VAT'21710106 出口退税Tax reimbursement for export'21710107 进项税额转出Changeover withnoldings on VAT'21710108 出口抵减内销产品应纳税额Export deduct domestic sales goods tax '21710109 转出多交增值税Overpaid VAT changeover'21710110 未交增值税Unpaid VAT'217102 应交营业税Business tax payable'217103 应交消费税Consumption tax payable'217104 应交资源税Resources tax payable'217105 应交所得税Income tax payable'217106 应交土地增值税Increment tax on land value payable'217107 应交城市维护建设税Tax for maintaining and building cities payable '217108 应交房产税Housing property tax payable'217109 应交土地使用税Tenure tax payable'217110 应交车船使用税Vehicle and vessel usage license plate tax(VVULPT) payable '217111 应交个人所得税Personal income tax payable2176 其他应交款Other fund in conformity with paying2181 其他应付款Other payables2191 预提费用Drawing expense in advance其他负债Other liabilities2201 待转资产价值Pending changerover assets value2211 预计负债Anticipation liabilities长期负债Long-term Liabilities2301 长期借款Long-term loans一年内到期的长期借款Long-term loans due within one year一年后到期的长期借款Long-term loans due over one year2311 应付债券Bonds payable'231101 债券面值Face value, Par value'231102 债券溢价Premium on bonds'231103 债券折价Discount on bonds'231104 应计利息Accrued interest2321 长期应付款Long-term account payable应付融资租赁款Accrued financial lease outlay一年内到期的长期应付Long-term account payable due within one year一年后到期的长期应付Long-term account payable over one year2331 专项应付款Special payable一年内到期的专项应付Long-term special payable due within one year一年后到期的专项应付Long-term special payable over one year2341 递延税款Deferral taxes三、所有者权益类OWNERS' EQUITY资本Capital3101 实收资本(或股本) Paid-up capital(or stock)实收资本Paicl-up capital实收股本Paid-up stock3103 已归还投资Investment Returned公积3111 资本公积Capital reserve'311101 资本(或股本)溢价Cpital(or Stock) premium'311102 接受捐赠非现金资产准备Receive non-cash donate reserve'311103 股权投资准备Stock right investment reserves'311105 拨款转入Allocate sums changeover in'311106 外币资本折算差额Foreign currency capital'311107 其他资本公积Other capital reserve3121 盈余公积Surplus reserves'312101 法定盈余公积Legal surplus'312102 任意盈余公积Free surplus reserves'312103 法定公益金Legal public welfare fund'312104 储备基金Reserve fund'312105 企业发展基金Enterprise expension fund'312106 利润归还投资Profits capitalizad on return of investment利润Profits3131 本年利润Current year profits3141 利润分配Profit distribution'314101 其他转入Other chengeover in'314102 提取法定盈余公积Withdrawal legal surplus'314103 提取法定公益金Withdrawal legal public welfare funds'314104 提取储备基金Withdrawal reserve fund'314105 提取企业发展基金Withdrawal reserve for business expansion'314106 提取职工奖励及福利基金Withdrawal staff and workers' bonus and welfare fund '314107 利润归还投资Profits capitalizad on return of investment'314108 应付优先股股利Preferred Stock dividends payable'314109 提取任意盈余公积Withdrawal other common accumulation fund'314110 应付普通股股利Common Stock dividends payable'314111 转作资本(或股本)的普通股股利Common Stock dividends change to assets(or stock)'314115 未分配利润Undistributed profit四、成本类Cost4101 生产成本Cost of manufacture'410101 基本生产成本Base cost of manufacture'410102 辅助生产成本Auxiliary cost of manufacture4105 制造费用Manufacturing overhead材料费Materials管理人员工资Executive Salaries奖金Wages退职金Retirement allowance补贴Bonus外保劳务费Outsourcing fee福利费Employee benefits/welfare会议费Coferemce加班餐费Special duties市内交通费Business traveling通讯费Correspondence电话费Correspondence水电取暖费Water and Steam税费Taxes and dues租赁费Rent管理费Maintenance车辆维护费Vehicles maintenance油料费Vehicles maintenance培训费Education and training接待费Entertainment图书、印刷费Books and printing运费Transpotation保险费Insurance premium支付手续费Commission杂费Sundry charges折旧费Depreciation expense机物料消耗Article of consumption劳动保护费Labor protection fees季节性停工损失Loss on seasonality cessation4107 劳务成本Service costs五、损益类Profit and loss收入Income业务收入OPERATING INCOME5101 主营业务收入Prime operating revenue产品销售收入Sales revenue服务收入Service revenue5102 其他业务收入Other operating revenue材料销售Sales materials代购代售包装物出租Wrappage lease出让资产使用权收入Remise right of assets revenue返还所得税Reimbursement of income tax其他收入Other revenue5201 投资收益Investment income短期投资收益Current investment income长期投资收益Long-term investment income计提的委托贷款减值准备Withdrawal of entrust loans reserves 5203 补贴收入Subsidize revenue国家扶持补贴收入Subsidize revenue from country其他补贴收入Other subsidize revenue5301 营业外收入NON-OPERATING INCOME非货币性交易收益Non-cash deal income现金溢余Cash overage处置固定资产净收益Net income on disposal of fixed assets 出售无形资产收益Income on sales of intangible assets固定资产盘盈Fixed assets inventory profit罚款净收入Net amercement income支出Outlay业务支出Revenue charges5401 主营业务成本Operating costs产品销售成本Cost of goods sold服务成本Cost of service5402 主营业务税金及附加Tax and associate charge营业税Sales tax消费税Consumption tax城市维护建设税Tax for maintaining and building cities资源税Resources tax土地增值税Increment tax on land value5405 其他业务支出Other business expense销售其他材料成本Other cost of material sale其他劳务成本Other cost of service其他业务税金及附加费Other tax and associate charge费用Expenses5501 营业费用Operating expenses代销手续费Consignment commission charge运杂费Transpotation保险费Insurance premium展览费Exhibition fees广告费Advertising fees5502 管理费用Adminisstrative expenses职工工资Staff Salaries修理费Repair charge低值易耗摊销Article of consumption办公费Office allowance差旅费Travelling expense工会经费Labour union expenditure研究与开发费Research and development expense福利费Employee benefits/welfare职工教育经费Personnel education待业保险费Unemployment insurance劳动保险费Labour insurance医疗保险费Medical insurance会议费Coferemce聘请中介机构费Intermediary organs咨询费Consult fees诉讼费Legal cost业务招待费Business entertainment技术转让费Technology transfer fees矿产资源补偿费Mineral resources compensation fees排污费Pollution discharge fees房产税Housing property tax车船使用税Vehicle and vessel usage license plate tax(VVULPT)土地使用税Tenure tax印花税Stamp tax5503 财务费用Finance charge利息支出Interest exchange汇兑损失Foreign exchange loss各项手续费Charge for trouble各项专门借款费用Special-borrowing cost5601 营业外支出Nonbusiness expenditure捐赠支出Donation outlay减值准备金Depreciation reserves非常损失Extraordinary loss处理固定资产净损失Net loss on disposal of fixed assets出售无形资产损失Loss on sales of intangible assets固定资产盘亏Fixed assets inventory loss债务重组损失Loss on arrangement罚款支出Amercement outlay5701 所得税Income tax以前年度损益调整Prior year income adjustment现金Cash in hand银行存款Cash in bank其他货币资金-外埠存款Other monetary assets - cash in other cities其他货币资金-银行本票Other monetary assets - cashier‘s check其他货币资金-银行汇票Other monetary assets - bank draft其他货币资金-信用卡Other monetary assets - credit cards其他货币资金-信用证保证金Other monetary assets - L/C deposit其他货币资金-存出投资款Other monetary assets - cash for investment 短期投资-股票投资Investments - Short term - stocks短期投资-债券投资Investments - Short term - bonds短期投资-基金投资Investments - Short term - funds短期投资-其他投资Investments - Short term - others短期投资跌价准备Provision for short-term investment长期股权投资-股票投资Long term equity investment - stocks长期股权投资-其他股权投资Long term equity investment - others长期债券投资-债券投资Long term securities investemnt - bonds长期债券投资-其他债权投资Long term securities investment - others长期投资减值准备Provision for long-term investment应收票据Notes receivable应收股利Dividends receivable应收利息Interest receivable应收帐款Trade debtors坏帐准备- 应收帐款Provision for doubtful debts - trade debtors预付帐款Prepayment应收补贴款Allowance receivable其他应收款Other debtors坏帐准备- 其他应收款Provision for doubtful debts - other debtors其他流动资产Other current assets物资采购Purchase原材料Raw materials包装物Packing materials低值易耗品Low value consumbles材料成本差异Material cost difference自制半成品Self-manufactured goods库存商品Finished goods商品进销差价Difference between purchase & sales of commodities委托加工物资Consigned processiong material委托代销商品Consignment-out受托代销商品Consignment-in分期收款发出商品Goods on instalment sales存货跌价准备Provision for obsolete stocks待摊费用Prepaid expenses待处理流动资产损益Unsettled G/L on current assets待处理固定资产损益Unsettled G/L on fixed assets委托贷款-本金Consignment loan - principle委托贷款-利息Consignment loan - interest委托贷款-减值准备Consignment loan - provision固定资产-房屋建筑物Fixed assets - Buildings固定资产-机器设备Fixed assets - Plant and machinery固定资产-电子设备、器具及家具Fixed assets - Electronic Equipment, furniture and fixtures 固定资产-运输设备Fixed assets - Automobiles累计折旧Accumulated depreciation固定资产减值准备Impairment of fixed assets工程物资-专用材料Project material - specific materials工程物资-专用设备Project material - specific equipment工程物资-预付大型设备款Project material - prepaid for equipment工程物资-为生产准备的工具及器具Project material - tools and facilities for production在建工程Construction in progress在建工程减值准备Impairment of construction in progress固定资产清理Disposal of fixed assets无形资产-专利权Intangible assets - patent无形资产-非专利技术Intangible assets - industrial property and know-how 无形资产-商标权Intangible assets - trademark rights无形资产-土地使用权Intangible assets - land use rights无形资产-商誉Intangible assets - goodwill无形资产减值准备Impairment of intangible assets长期待摊费用Deferred assets未确认融资费用Unrecognized finance fees其他长期资产Other long term assets递延税款借项Deferred assets debits应付票据Notes payable应付帐款Trade creditors预收帐款Adanvances from customers代销商品款Consignment-in payables其他应交款Other payable to government其他应付款Other creditors应付股利Proposed dividends待转资产价值Donated assets预计负债Accrued liabilities应付短期债券Short-term debentures payable其他流动负债Other current liabilities预提费用Accrued expenses应付工资Payroll payable应付福利费Welfare payable短期借款-抵押借款Bank loans - Short term - pledged短期借款-信用借款Bank loans - Short term - credit短期借款-担保借款Bank loans - Short term - guaranteed一年内到期长期借款Long term loans due within one year一年内到期长期应付款Long term payable due within one year长期借款Bank loans - Long term应付债券-债券面值Bond payable - Par value应付债券-债券溢价Bond payable - Excess应付债券-债券折价Bond payable - Discount应付债券-应计利息Bond payable - Accrued interest长期应付款Long term payable专项应付款Specific payable其他长期负债Other long term liabilities应交税金-所得税Tax payable - income tax应交税金-增值税Tax payable - VAT应交税金-营业税Tax payable - business tax应交税金-消费税Tax payable - consumable tax应交税金-其他Tax payable - others递延税款贷项Deferred taxation credit股本Share capital已归还投资Investment returned利润分配-其他转入Profit appropriation - other transfer in利润分配-提取法定盈余公积Profit appropriation - statutory surplus reserve利润分配-提取法定公益金Profit appropriation - statutory welfare reserve利润分配-提取储备基金Profit appropriation - reserve fund利润分配-提取企业发展基金Profit appropriation - enterprise development fund利润分配-提取职工奖励及福利基金Profit appropriation - staff bonus and welfare fund 利润分配-利润归还投资Profit appropriation - return investment by profit利润分配-应付优先股股利Profit appropriation - preference shares dividends利润分配-提取任意盈余公积Profit appropriation - other surplus reserve利润分配-应付普通股股利Profit appropriation - ordinary shares dividends利润分配-转作股本的普通股股利Profit appropriation - ordinary shares dividends converted to shares期初未分配利润Retained earnings, beginning of the year资本公积-股本溢价Capital surplus - share premium资本公积-接受捐赠非现金资产准备Capital surplus - donation reserve资本公积-接受现金捐赠Capital surplus - cash donation资本公积-股权投资准备Capital surplus - investment reserve资本公积-拨款转入Capital surplus - subsidiary资本公积-外币资本折算差额Capital surplus - foreign currency translation资本公积-其他Capital surplus - others盈余公积-法定盈余公积金Surplus reserve - statutory surplus reserve盈余公积-任意盈余公积金Surplus reserve - other surplus reserve盈余公积-法定公益金Surplus reserve - statutory welfare reserve盈余公积-储备基金Surplus reserve - reserve fund盈余公积-企业发展基金Surplus reserve - enterprise development fund盈余公积-利润归还投资Surplus reserve - return investment by investment主营业务收入Sales主营业务成本Cost of sales主营业务税金及附加Sales tax营业费用Operating expenses管理费用General and administrative expenses财务费用Financial expenses投资收益Investment income其他业务收入Other operating income营业外收入Non-operating income补贴收入Subsidy income其他业务支出Other operating expenses营业外支出Non-operating expenses所得税Income tax。

mba fa 《financial accounting》习题答案4

CHAPTER 4THE MECHANICS OF FINANCIAL ACCOUNTINGBRIEF EXERCISESBE4–1Transaction Assets = Liabilities + Stockholders’ Equity Paid $3,656 to purchase + 3,656property, plant and equip. - 3,656Issued common stock + 967 = + 967for $967Recorded depreciation -4,651 = -4,651of $4,651Net effect -3,684 = -3,684b. The transaction to purchase property, plant and equipment does not appear to affect theaccounting equation. This is because both sides of the transaction affect the asset side of the balance sheet. Intel pays cash for p,p,&e; this reduces cash and increases fixed assets. All of the other transactions affect both sides of the balance sheet.BE4–2Transaction Assets = Liabilities + Stockholders’ Equity Borrowed $350 from banks, + 350 = +350issuing long-term debtPaid cash dividends of $208 - 208 = - 208Issued common stock for $28 + 28 = +28Paid $250 to reducelong-term debt -250 = -250 ___Net effect - 80 = +100 -180b. The net effect on the company’s long-term debt balance is to increase it by $100. Two sourcesthat could have provided the cash to finance the net effect of these four transactions are funds from operations and funds from investing activities. All of the transactions shown here are financing activities, which show a use of $80 for financing activities.1BE4–3Transaction Assets = Liabilities + Stockholders’ Equity Recognized revenues +953 = +953of $953, in exchange foraccounts receivable.Paid $431 for sales and -431 = -431marketing.Issued common stock for $78 +78 = +78Purchased marketable -1,166securities for $1,166 +1,166 = _____Net effect +600 = +600b. The first and second transactions would be reflected on the income statement. Yahoo wouldshow $953 of revenue on the income statement. Yahoo would also show sales and marketing expense of $431.All of these transactions would directly or indirectly be reflected on the statement of cash flows.The first two transactions would be netted in the cash from operations section, the third transaction would be in the financing section and the fourth transaction would be in the operations section.EXERCISESE4–1Assets = Liabilities + Stockholders' Equity(1) + 30,000 + 30,000(2) – 20,000+ 20,000(3) + 9,000 +9,000(4) + 8,000 + 8,000(5) – 5,500 – 5,500(6) – 500 – 500Total 41,000 9,000 32,000Note:Transactions (4), (5), and (6) are initially recorded in temporary accounts and are closed into the Retained Earnings account, which is part of stockholders' equity.E4–2Assets = Liabilities +Stockholders' EquityAccounts Notes Contributed RetainedCash + Receivable + Land = Payable + Capital + Earnings(1) + 30,000 +30,000(2) – 20,000 +20,000(3) + 9,000 +9,000(4) +8,000 + 8,000(5) – 5,500 – 5,500(6) – 500 – 500 Total 13,000 8,000 20,000 9,000 30,000 2,000Note:Transactions (4), (5), and (6) are initially recorded in temporary accounts and are closed into the Retained Earnings account, which is part of stockholders' equity.E4–3X CompanyIncome StatementFor the Year EndedRevenues..................................................................................................$ 8,000Operating expenses..................................................................................5,500Net income................................................................................................$ 2,500X CompanyStatement of Stockholders’ EquityFor the Year EndedContributed RetainedCapital EarningsBeginning balance $ 0 $ 0Net income 2,500Dividends (500)Owner contribution 30,000 _______Ending balance $ 30,000 $ 2,000X CompanyBalance SheetAs ofAssets Liabilities and Stockholders' EquityCash ....................................$ 13,000 Notes payable........................$ 9,000Accounts receivable.............8,000 Contributed capital.................30,000Land ....................................20,000 Retained earnings..................2,000Total liabilities andTotal assets..........................$41,000 stockholders' equity...........$ 41,000E4–3 ConcludedX CompanyStatement of Cash FlowsFor the Year EndedCash flows from operating activities:Cash payments for expenses..................................... $ (5,500) Cash flows from investing activities:Purchase of land......................................................... (20,000) Cash flows from financing activities:Cash contributions from owners................................ $ 30,000Proceeds from bank loan........................................... 9,000Payments of cash dividend (500)Net cash flow from financing activities.................. 38,500 Net increase in cash........................................................ $ 13,000 Beginning cash balance.. 0Ending cash balance....................................................... $ 13,000 E4–4Assets = Liabilities + Stockholders' Equity(1) +10,000 + 10,000(2) + 8,000 + 8,000(3) – 3,000 + 3,000 – 6,000(4) +12,000 + 10,000– 2,000(5) – 400 – 400(6) + 7,000 + 1,000– 6,000Total 25,600 13,000 12,600Cathedral EnterprisesIncome StatementFor the Year EndedFees earned.................................................................................................$ 8,000 Expenses......................................................................................................(6,000) Gain on sale of land.....................................................................................1,000 Net income...................................................................................................$ 3,000 E4–4 ConcludedCathedral EnterprisesStatement of Stockholders’ EquityFor the Year EndedContributed RetainedCapital EarningsBeginning balance $ 0 $ 0Net income 3,000Dividends (400)Stockholder contribution 10,000 ______Ending balance $ 10,000 $ 2,600Cathedral EnterprisesBalance SheetAs ofAssets Liabilities and Stockholders' EquityCash ....................................$ 17,600 Misc. payable.........................$ 3,000Receivables..........................2,000 Long-term note......................10,000Land ....................................6,000 Contributed capital.................10,000Retained earnings..................2,600Total liabilities andTotal assets..........................$25,600 stockholders' equity...........$25,600Cathedral EnterprisesStatement of Cash FlowsFor the Year EndedCash flows from operating activities:Cash collected from customers.................................. $ 6,000Cash paid for expenses.............................................. (3,000)Net cash increase from operating activities.......... $ 3,000 Cash flows from investing activities:Proceeds from sale of land........................................ $ 7,000Cash paid for land...................................................... (2,000)Net cash increase from investing activities........... 5,000 Cash flows from financing activities:Contributions from stockholders................................ $ 10,000Dividends paid to stockholders (400)Net cash increase from financing activities........... 9,600 Increase in cash.............................................................. $ 17,600Beginning cash balance 0Ending cash balance....................................................... $ 17,600Note: Even though $12,000 worth of land was purchased only $2,000 is shown on this statement because the balance ($10,000) was paid for with a promise to pay cash in the future (loan). So only $2,000 of cash was used this year.E4–5(1) This financial event does not have accounting significance. Entries are made to record financialevents that affect the company's current financial condition. In this case, the new contract will affect the company's future financial condition by affecting the dollar value of future events as the new contract is implemented. Simply signing the contract does not affect the company's current financial position.(2) This financial event does have accounting significance. The receipt of cash in exchange forissuing debt affects the company's current financial position by increasing both the amount of cash the company has and the obligations the company has to other entities. Thus, an entry is necessary, and the entry would be:Cash (+A)................................................................................. 200,000Bonds Payable (+L)............................................................ 200,000 Issued bonds.(3) This event does not have accounting significance. The retirement of an official does notinfluence the company's current financial position.(4) This financial event does have accounting significance. Receiving cash from a customer wouldchange the company's current financial position. The entry would be:Cash (+A)................................................................................. 10,000Accounts Receivable (–A).................................................. 10,000 Collected cash from customers.(5) This financial event does have accounting significance. Payment of a liability will change acompany's current financial position by decreasing both the amount of cash the company has and the company's obligations to other entities. The entry would be:Accrued Interest Payable (–L).................................................. 1,000Cash (–A)........................................................................... 1,000 Paid interest previously incurred.(6) This financial event does not have accounting significance. Long-lived assets are reported atoriginal cost less accumulated depreciation. Increases in market value above the reported amounts are not reported because market values on long-lived assets are not objective (i.e., are not reliable).(7) This financial event does have accounting significance. The purchase of an insurance policyrepresents a change in the company's financial position because the company has less cash and because the company has acquired the benefit of insurance coverage. However, the value of the policy has no influence on the company. The appropriate entry would be:Prepaid Insurance (+A)............................................................ 1,500Cash (–A)........................................................................... 1,500 Purchased insurance coverage.(8) This financial event does not have accounting significance. Simply placing an order does notaffect a company's financial position. That is, the company has not experienced a change in the amount of cash it has, the amount it owes other entities, and so forth. The company's position does not change until it legally owns the goods.E4–6Account Financial Statement Accounting EquationFlight Equipment Balance Sheet AssetsPassenger Revenue Income Statement Owners’ EquityRetained Earnings Balance Sheet Owners’ EquityNotes Payable Balance Sheet LiabilitiesInterest Expense Income Statement Owners’ EquityAccounts Receivable Balance Sheet AssetsDividends Balance Sheet Owners’ EquityPrepaid Expenses Balance Sheet AssetsAccounts Payable Balance Sheet LiabilitiesCommon Stock Balance Sheet Owners’ EquityFuel Expense Income Statement Owners’ EquityOther Revenues Income Statement Owners’ EquityShort-Term Investments Balance Sheet AssetsDepreciation Expense Income Statement Owners’ EquityGain - Sale of Investment Income Statement Owners’ EquityE4–7Bristol-Myers SquibbIncome StatementFor the Year Ended December 31, 2002Revenue:Sales........................................................................... $18,106Loss on sales of business (30)Total revenue......................................................... $ 18,076 Expenses:Cost of goods sold...................................................... $ 6,532Selling and adm. Expense.......................................... 4,124Advertising and product expense............................... 1,143Research and dev. expense....................................... 2,206Other expenses.......................................................... 1,934Total expenses....................................................... 15,939 Net income...................................................................... $ 2,137 E4–7 ConcludedBristol-Myers SquibbBalance SheetAs of December 31, 2002Assets Liabilities and Stockholders' EquityCash and equivalents...........$ 2,367 Accounts payable...................$ 1,551 Marketable securities...........1,622Accounts receivable.............2,968 Accrued payables..................5,087 Other current assets.............3,103 Short-term borrowings...........1,379Other current liabilities (470)Property, plant and equipment 5,334 Long-term liabilities................7,779Other noncurrent assets.......9,628 Stockholders’ equity...............8,756Total liabilities andTotal assets..........................$ 25,022 stockholders’ equity $ 25,022Bristol-Myers SquibbStatement of Cash FlowsFor the Year Ended December 31, 2002Cash flows from operating activities:Net income................................................... $ 2,137Adjustments:Total adjustments.................................... (1,192)Net cash increase (decrease)due to operating activities................... $ 945 Cash flows from investing activities:Net cash increase (decrease) due toinvesting activities............................... (2,030) Cash flows from financing activities:Net cash increase (decrease) due tofinancing activities............................... (1,117) Increase in cash balance.................................. $ (2,202)Beginning cash balance.................................... 4,569Ending cash balance......................................... $ 2,367The company appears to be in very good financial condition. The company is very profitable with a 12% net income margin ($2,137/$18,106). The company has an extremely strong balance sheet with very good liquidity; working capital is $1,573 ($10,060 - $8,487).E4–8a. Ending cash = Beginning cash + Cash inflows – Cash outflows= $9,000 + $133,500 – $99,500= $43,000Note: Since Cash is an asset, cash inflows are recorded on the debit, or left-hand side of the T account, and cash outflows are recorded on the credit, or right-hand side of the Taccount.b.Miller ManufacturingStatement of Cash FlowsFor the Year Ended December 31, 2006Cash flows from operating activities:Cash collections from customers............................... $ 95,000Payment of salaries.................................................... (26,500)Payment of miscellaneous expenses......................... (13,000)Payment of rent.......................................................... (7,000)Payment of interest..................................................... (3,000)Net cash increase from operating activities.......... $ 45,500 Cash flows from investing activities:Proceeds from sale of land........................................ $ 7,500Purchase of long-term investments........................... (10,000)Purchase of equipment.............................................. (24,000)Net cash decrease from investing activities.......... (26,500) Cash flows from financing activities:Proceeds from issuance of common stock................ $ 15,000Proceeds from borrowing........................................... 16,000Payment of bank loan................................................. (12,000)Payment of dividends................................................. (4,000)Net cash increase from financing activities........... 15,000 Increase (decrease) in cash balance.............................. $ 34,000 Beginning cash balance.................................................. 9,000 Ending cash balance....................................................... $ 43,000E4–9a.(1) Cash (+A)........................................................................... 15,000Common Stock (+SE)................................................... 15,000 Issued common stock.(2) Cash (+A)........................................................................... 4,000Fees Earned (R, +SE)................................................... 4,000 Sold services for cash.(3) Wage Expense (E, –SE).................................................... 1,600Cash (–A)...................................................................... 1,600 Incurred and paid wages.(4) Investment in Land (+A)..................................................... 9,000Cash (–A)...................................................................... 9,000Purchased land as an investment.(5) Dividends (–SE)................................................................. 2,000Cash (–A)...................................................................... 2,000 Declared and paid dividend.(6) Cash (+A)........................................................................... 3,500Land (–A)....................................................................... 3,000Gain on Sale of Land (Ga, +SE) (500)Sold land.(7) Interest Expense (E, –SE) (600)Note Payable (+L) (900)Cash (–A)...................................................................... 1,500 Made principal and interest payment.(8) Miscellaneous Expenses (E, –SE)..................................... 1,800Cash (–A)...................................................................... 1,800 Incurred and paid miscellaneous expenses.b.E4–9 Concludedc.Small and AssociatesStatement of Cash FlowsFor the Month Ended January 31, 2006Cash flows from operating activities:Collections from customers........................................ $ 4,000Payment of wages...................................................... (1,600)Payment of interest (600)Payment of miscellaneous expenses......................... (1,800)Net cash decrease from investing activities.......... $ 0 Cash flows from investing activities:Proceeds from sale of land........................................ $ 3,500Purchase of land......................................................... (9,000)Net cash decrease from investing activities.......... (5,500)Cash flows from financing activities:Proceeds from issuance of stock............................... $15,000Repayment of note (900)Dividend payment....................................................... (2,000)Net cash increase from financing activities........... 12,100 Increase in cash balance................................................ $ 6,600 Beginning cash balance.................................................. 5,000 Ending cash balance....................................................... $ 11,600E4–10a. Assets = Liabilities + Stockholders' EquityAccounts Notes Contributed Retained Cash + Receivable + Land = Payable + Capital + Earnings(1) + 12,000 +12,000(2) + 5,000 + 5,000(3) – 10,000 + 10,000(4) – 5,000 – 5,000(5) + 10,000 +4,000 + 14,000(6) – 4,000 – 4,000(7) + 2,800 – 3,000 – 200(8) – 2,200 – 2,200 Total 8,600 4,000 7,000 5,000 12,000 2,600Ed's Lawn ServiceIncome StatementFor the Year Ended December 31, 2006Revenue.......................................................................... $14,000 Rent expense.................................................................. (5,000) Miscellaneous expense................................................... (4,000) Loss on sale of land.. (200)Net income...................................................................... $ 4,800Ed's Lawn ServiceStatement of Stockholders’ EquityFor the Year Ended December 31, 2006Contributed RetainedCapital EarningsBeginning balance, January 1, 2006 $ 0 $ 0Net income 4,800Dividends (2,200)Stockholder contribution 12,000 ______Ending balance, December 31, 2006 $ 12,000 $ 2,600Ed's Lawn ServiceBalance SheetAs of December 31, 2006Assets Liabilities and Stockholders' EquityCash ....................................$ 8,600 Notes payable........................$ 5,000 Accounts receivable.............4,000 Contributed capital.................12,000 Land ....................................7,000 Retained earnings..................2,600Total liabilities andTotal assets..........................$19,600 stockholders' equity...........$ 19,600E4–10 ContinuedEd's Lawn ServiceStatement of Cash FlowsFor the Year Ended December 31, 2006Cash flows from operating activities:Cash collected from customers.................................. $ 10,000Rent payments on lawn equipment............................ (5,000)Payment of miscellaneous expenses......................... (4,000)Net cash increase from operating activities.......... $ 1,000 Cash flows from investing activities:Proceeds from sale of land........................................ $ 2,800Cash paid for land...................................................... (10,000)Net cash decrease from investing activities.......... (7,200) Cash flows from financing activities:Stockholder contributions........................................... $ 12,000Proceeds from bank loan........................................... 5,000Dividend payments..................................................... (2,200)Net cash increase from financing activities........... 14,800 Increase in cash.............................................................. $ 8,600 Beginning cash balance.. 0Ending cash balance....................................................... $ 8,600b.(1) Cash (+A)........................................................................... 12,000Contributed Capital (+SE)............................................. 12,000 Collected cash from stockholders.(2) Cash (+A)........................................................................... 5,000Notes Payable (+L)........................................................ 5,000 Borrowed cash from bank.(3) Land (+A)........................................................................... 10,000Cash (–A)...................................................................... 10,000 Purchased land.(4) Rent Expense (E, –SE)...................................................... 5,000Cash (–A)...................................................................... 5,000 Incurred and paid rent expense.(5) Cash (+A)........................................................................... 10,000Accounts Receivable (+A)................................................. 4,000Fees Earned (R, +SE)................................................... 14,000 Rendered services.(6) Miscellaneous Expenses (E, –SE)..................................... 4,000Cash (–A)...................................................................... 4,000 Incurred and paid miscellaneous expenses.E4–10 Continued(7) Cash (+A)........................................................................... 2,800Loss on Sale of Land (Lo, –SE) (200)Land (–A)....................................................................... 3,000 Sold land.(8) Dividends (–SE)................................................................. 2,200Cash (–A)...................................................................... 2,200 Declared and paid cash dividend.*The Ending Balance in the Retained Earnings account is derived by the following formula: Beginning Balance + Revenues – Expenses – Dividends.For a check, refer to the statement of retained earnings.E4–10 ConcludedEd's Lawn ServiceIncome StatementFor the Year Ended December 31, 2006Revenue................................................................................................. $ 14,000 Rent expense......................................................................................... (5,000) Miscellaneous expense.......................................................................... (4,000) Loss on sale of land. (200)Net income............................................................................................. $ 4,800Ed's Lawn ServiceStatement of Stockholders’ EquityFor the Year Ended December 31, 2006Contributed RetainedCapital EarningsBeginning balance, January 1, 2006 $ 0 $ 0Net income 4,800Dividends (2,200)Stockholder contribution 12,000 _____Ending balance, December 31, 2006 $ 12,000 $ 2,600Ed's Lawn ServiceBalance SheetAs of December 31, 2006Assets Liabilities and Stockholders' EquityCash .................................... $ 8,600 Notes payable........................ $ 5,000 Accounts receivable.............4,000 Contributed capital................. 12,000 Land ....................................7,000 Retained earnings.................. 2,600Total liabilities andTotal assets..........................$19,600 stockholders' equity........... $19,600Ed's Lawn ServiceStatement of Cash FlowsFor the Year Ended December 31, 2006Cash flows from operating activities:Cash collected from customers.................................. $ 10,000Rent payments on lawn equipment............................ (5,000)Payment of miscellaneous expenses......................... (4,000)Net cash increase from operating activities.......... $ 1,000 Cash flows from investing activities:Proceeds from sale of land........................................ $ 2,800Cash paid for land...................................................... (10,000)Net cash decrease from investing activities.......... (7,200) Cash flows from financing activities:Stockholder contributions........................................... $ 12,000Proceeds from bank loan........................................... 5,000Dividend payments..................................................... (2,200)Net cash increase from financing activities........... 14,800 Increase in cash.............................................................. $ 8,600 Beginning cash balance.. 0Ending cash balance....................................................... $ 8,600E4–11a. Ending cash balance = $8,000 + $109,500 – $90,000 = $27,500b.Holcomb ManufacturingStatement of Cash FlowsFor the Year Ended December 31, 2006Cash flows from operating activities:Cash collections from customers............................... $ 74,000Payments for inventory............................................... (34,000)Payment of wages...................................................... (16,000)Payment of administrative expenses......................... (12,000)Payment of interest..................................................... (3,000)Net cash increase due to operating activities........ $ 9,000 Cash flows from investing activities:Proceeds from long-term investments....................... $ 12,500Purchase of equipment.............................................. (11,000)Net cash increase due to investing activities........ $ 1,500 Cash flows from financing activities:Proceeds from issuance of common stock................ $ 14,000Proceeds from borrowing........................................... 9,000Repayment of bank loan............................................ (10,000)Payment of dividends................................................. (4,000)Net cash increase due to financing activities........ 9,000 Increase in cash balance................................................ $ 19,500 Beginning cash balance.................................................. 8,000 Ending cash balance....................................................... $ 27,500 E4–12a. (1) The entry is to record rent incurred but not yet paid.(2) The entry is to record the expiration of a previously purchased insurance policy.(3) The entry is to record the expiration of a portion of a fixed asset cost.(4) The entry is to record interest revenue earned but not yet collected.(5) The entry is to record the expiration of a deferred revenue.b. (1) Accrual adjusting entry(2) Cost expiration adjusting entry(3) Cost expiration adjusting entry(4) Accrual adjusting entry(5) Cost expiration adjusting entryE4–13(1) Accrual adjusting entry (7) Investing cash flow(2) Operating cash flow (8) Cost expiration adjusting entry(3) Financing cash flow (9) Operating cash flow(4) Cost expiration adjusting entry (10) Cost expiration adjusting entry(5) Cost expiration adjusting entry (11) Operating cash flow(6) Operating cash flow (12) Cost expiration adjusting entry。

financial Accounting.3ppt

Financial Accounting
Chapter 3 - Accrual Accounting & Income
1
Learning Objectives

Relate accrual accounting and cash flows Apply the revenue and matching principles Adjust the accounts Prepare the financial statements Close the books Use 2 new ratios to evaluate a business
Learning Objective 1
Relate accrual accounting and cash flows.
3
Accrual vs Cash Accounting

Accrual Accounting

Impact of business transactions are recorded when the transaction occurs Revenues are recognized when earned. Expenses are recognized when incurred.
21
Updating the Accounts: The Adjustment Process
The adjustment process begins with the trial balance. The unadjusted trial balance lists the accounts and their balances after the period’s transactions have been recorded.

mba fa 《financial accounting》习题答案-app_a

APPENDIX ATHE TIME VALUE OF MONEYEXERCISESEA–1Time Periods (Years)Compound InterestRates 5 10 155% $150 × 1.27628 $150 × 1.62889 $150 × 2.07893= $191.44 = $244.33 = $311.84 10% $150 × 1.61051 $150 × 2.59374 $150 × 4.17725= $241.58 = $389.06 = $626.59 15% $150 × 2.01136 $150 × 4.04556 $150 × 8.13706= $301.70 = $606.83 = $1,220.56EA–2Time Periods (Years)Compound InterestRates 5 10 155% $10,000 = $7,835.26 $10,000 = $6,139.15 $10,000 = $4,810.171.05^5 1.05^10 1.05^1510% $10,000 = $6,209.21 $10,000 = $3,855.44 $10,000 = $2,393.921.10^5 1.10^10 1.10^1515% $10,000 = $4,971.76 $10,000 = $2,471.85 $10,000 = $1,228.941.15^5 1.15^10 1.15^15The above problem has also been attempted in an alternate way to demonstrate the use of formulas.EA–3Time Periods (Years)CompoundInterestRates 5 10 155% $150 × 5.52563 $150 × 12.57789 $150 × 21.57856= $828.84 = $1,886.68 = $3,236.78 10% $150 × 6.10510 $150 × 15.93743 $150 × 31.77248= $915.77 = $2,390.61 = $4,765.87 15% $150 × 6.74238 $150 × 20.30372 $150 × 47.58041= $1,011.36 = $3,045.56 = $7,137.06 EA–4Time Periods (Years)CompoundInterestRates 5 10 155% $150 × 5.80191 $150 × 13.20679 $150 × 22.65749= $870.29 = $1,981.02 = $3,398.62 10% $150 × 6.71561 $150 × 17.53117 $150 × 34.94973= $1,007.34 = $2,629.68 = $5,242.46 15% $150 × 7.75374 $150 × 23.34928 $150 × 54.71747= $1,163.06 = $3,502.39 = $8,207.62 EA–5Time Periods (Years)CompoundInterestRates 5 10 155% $10,000 × 4.32948 $10,000 × 7.72173 $10,000 × 10.37966= $43,294.80 = $77,217.30 = $103,796.60 10% $10,000 × 3.79079 $10,000 × 6.14457 $10,000 × 7.60608= $37,907.90 = $61,445.70 = $76,060.80 15% $10,000 × 3.35216 $10,000 × 5.01877 $10,000 × 5.84737= $33,521.60 = $50,187.70 = $58,473.70EA–6Time Periods (Years)CompoundInterestRates 5 10 155% $10,000 × 4.54595 $10,000 × 8.10782 $10,000 × 10.89864= $45,459.50 = $81,078.20 = $108,986.40 10% $10,000 × 4.16987 $10,000 × 6.75902 $10,000 × 8.36669= $41,698.70 = $67,590.20 = $83,666.90 15% $10,000 × 3.85498 $10,000 × 5.77158 $10,000 × 6.72448= $38,549.80 = $57,715.80 = $67,244.80EA–7a. ($50 × .85734) + ($100 × .68058) + ($80 × .54027)= $42.87 + $68.06 + $43.22= $154.15b. ($100 × 3.31213) + ($100 × .54027)= $331.21 + $54.03= $385.24c. ($60 × .68058) + ($60 × .63017) + ($60 × .58349) + ($60 × .54027) + ($100 × .46319)= $40.83 + $37.81 + $35.01 + $32.42 + $46.32= $192.39d. ($90 × .58349) + ($90 × .54027) + ($90 × .50025)= $52.51 + $48.62 + $45.02= $146.15EA–8a. ($50 × .85734) + ($100 × .68058) + ($80 × .58349)= $42.87 + $68.06 + $46.68= $157.61b. ($100 × 3.57710) + ($100 × .58349)= $357.71 + $58.35= $416.06c. ($60 × .73503) + ($60 × .68058) + ($60 × .63017) + ($60 × .58349) + ($100 × .50025)= $44.10 + $40.83 + $37.81 + $35.01 + $50.03 = $207.78d. ($90 × .63017) + ($90 × .58349) + ($90 × . 54027)= $56.72 + $52.51 + $48.62= $157.85EA–9a. Dollar amount = $25,000 × Future value factor for i = 10% and n = 4= $25,000 × 1.46410 (from Table 1)= $36,603Dollar amount = $36,603 × Future value factor for i = 12% and n = 3= $36,603 × 1.40493 (from Table 1)= $51,425Dollar amount = $51,425 × Future value factor for i = 15% and n = 5= $51,425 × 2.01136 (from Table 1)= $103,434b. Ben should not accept $36,000 for $25,000 at the end of 4 years. Why not? Because if heinvests the initial $25,000 at 10 percent per annum compounded annually, he will have a total of $36,603, $603 more than the amount the person offered him.EA–10a. Dollar amount = ($40,000 × Present value factor for an ordinary annuity factor fori = 10% and n = 10) + ($500,000 × Present value factor fori = 10% and n = 10)= ($40,000 × 6.14457 from Table 5) + ($500,000 × .38554 from Table 4)= $245,782.80 + $192,770.00= $438,552.80b. There are two different ways to calculate the dollar amount. The two ways are shown below.Dollar amount = ($40,000 × Present value factor for an annuity due for i = 10% and n= 10) + ($500,000 × Present value factor for i = 10% and n = 10)= ($40,000 × 6.75902 from Table 6) + ($500,000 × .38554 from Table 4)= $270,360.80 + $192,770.00= $463,130.80Dollar amount = $40,000 + ($40,000 × Present value factor for an ordinary annuity factorfor i = 10% and n = 9) + ($500,000 × Present value factor fori = 10% and n = 10)= $40,000 + ($40,000 × 5.75902 from Table 5) + ($500,000 ×.38554 from Table 4)= $40,000 + $230,360.80 + $192,770.00= $463,130.80EA–11Option 1Present value = $500,000 × Present value factor for an ordinary annuity for i = 10%and n = 20)= $500,000 × 8.51356 (from Table 5)= $4,256,780Option 2Present value = $4,500,000Option 3Present value = $1,000,000 + [($2,100,000 × Present value factor for an ordinaryannuity for i = 10% and n = 3) × Present value factor for i = 10% and n = 4] = $1,000,000 + [($2,100,000 × 2.48685 from Table 5) × .68301 from Table 4]= $1,000,000 + $3,566,941= $4,566,941Option 3 should be chosen because it has the highest present value. In other words, if receiving the equivalent amounts for each of the 3 payment patterns, alternative 3 would yield the largest payout today.EA–12Ordinary Annuity Annuity Due a. $700 × 2.48685 (from Table 5) $1,740.80$700 × 2.73554 (from Table 6) $1,914.88b. $700 + ($700 × 1.73554 from Table 5) 1,914.88($700 × 1.10000 from Table 1) + $700+ ($700 × .90909 from Table 4) 2,106.36c. ($700 × 1.10000 from Table 1) + $700+ ($700 × .90909 from Table 4) 2,106.36$700 × 2.31000 (from Table 3) + $700 2,317.00d. $700 × 3.31000 (from Table 2) 2,317.00$700 × 3.64100 (from Table 3) 2,548.70e. The present value is the value of future cash flows at the current point in time. Thus, thevalues in Part (a) represent the present value of the two different annuities.f. The future value is the value of future cash flows at a future point in time. Since the ends ofPeriods 1, 2, and 3 are all in the future, the value of the cash flows at those points in time all qualify as future values.g. Annuity due is most valuable. The present value of annuity due is $174.08 more than thepresent value of ordinary annuity. In other words, if we were to receive $700 each year for the next 3 years, the payment pattern of the annuity due (payment to be received at the beginning of each year) should be more preferable to us than the payment pattern of the ordinary annuity (payment to be received at the end of each year).EA–13a. Option 1Present value = $240,000Option 2Present value = $500,000 × Present value factor for i = 12% and n = 8= $500,000 × .40388 (from Table 4)= $201,940Option 3Present value = $600,000 × Present value factor for i = 12% and n = 10= $600,000 × .32197 (from Table 4)= $193,182Option 4Present value = $50,000 × Present value factor for an annuity due for i = 12% and n = 6= $50,000 × 4.60478 (from Table 6)= $230,239b. By computing the present value of each option's future cash flows, the cost of each option iscomparable. Since Option 3 has the lowest present value, it appears to the best deal for Dunn Drafting Company.c. Option 1:Present value = $240,000Option 2:Present value = $500,000 × Present value factor for i = 8% and n = 8= $500,000 × .54027 (from Table 4)= $270,135Option 3:Present value = $600,000 × Present value factor for i = 8% and n = 10= $600,000 × .46319 (from Table 4)= $277,914Option 4:Present value = $50,000 × Present value factor for an annuity due for i = 8% and n = 6= $50,000 × 4.99271 (from Table 6)= $249,636Option 1 now minimizes the present value of future cash flows. Thus, it appears that Option 1 is now the best option for Dunn Drafting Company.EA–14a. Since the Croziers plan to invest a lump sum today and then withdraw the money in the form ofan annuity, two steps are required to determine how much the Croziers must invest today to pay for Ryan's college education. The first step is to calculate how much money they will need fifteen years from now when Ryan enters college to make the four payments at the beginning of each year Ryan is in college (i.e., the value of the annuity). The second step is to calculate how much they would have to invest now so that it will grow to the value calculated in the first step over the next fifteen years. The calculations are shown below.Present value of college expenses fifteen years in the future:Value = $40,000 × Present value factor for an annuity due for i = 10% and n = 4= $40,000 × 3.48685 (from Table 6)= $139,474.00Present value of college expenses today:Value = $139,474.00 × Present value factor for i = 10% and n = 15= $139,474.00 × .23939 (from Table 4)= $33,389.00b. The present value of fourteen annual payments must equal the present value of $33,389calculated in part (a). By using the following formula, the amount of the annual payments can be calculated.Present value = Annuity payment × Present value factor for an ordinary annuity fori =10% and n = 14$33,389 = Annuity payment × 7.36669 (from Table 5)Annuity payment = $4,532.43c. Current investmentPresent value of college expenses fifteen years in the future:Value = $40,000 × Present value factor for an annuity due for i = 8% and n = 4= $40,000 × 3.57710 (from Table 5)= $143,084Present value of college expenses today:Value = $143,084 × Present value factor for i = 8% and n = 15= $143,084 × .31524 (from Table 4)= $45,106Annuity paymentPresent value = Annuity payment × Present value factor for an ordinary annuity for i = 8%and n = 14$45,106 = Annuity payment × 8.24424 (from Table 5)Annuity payment = $5,471.21EA–15a. ($30,000 × .46319) + ($30,000 × .42888) + ($30,000 × .39711) + ($30,000 × .36770)= $13,895.70 + $12,866.40 + $11,913.30 + $11,031.00 = $49,706.40b. $49,706.40 ÷ 6.24689 = $7,956.98c. ($30,000 × .55839) + ($30,000 × .52679) + ($30,000 × .49697) + ($30,000 x .46884)= $16,751.70 + $15,803.70 + $14,909.10 + $14,065.20 = $61,529.70The yearly installment under 6% will be $61,529.70 ÷ 6.8017 = $9,046.22PROBLEMSPA–1The price that Christie is willing to pay for the stock is comprised of two components: the present value of the dividends she expects to receive from holding the investment and the present value of the proceeds she will receive when she sells the investment. The total present value is calculated as follows.Present value = Present value of dividends + Present value of proceeds= [($5 × .89286 from Table 4) + ($6 × .79719 from Table 4) + ($7 × .71178from Table 4) + ($8 × .63552 from Table 4)] + ($100 × .63552 from Table 4) = $4.46 + $4.78 + $4.98 + $5.08 + $63.55= $82.85PA–2a. Investment 1Future value = ($1,000 × Future value factor for an ordinary annuity for i = 10% and n = 5) × Future value factor for i = 12% and n = 5= ($1,000 × 6.10510 from Table 2) × 1.76234 from Table 1= $10,759.26Investment 2Future value = $3,000 × Future value factor for an ordinary annuity for i = 15% and n = 7 = $3,000 × 11.06680 from Table 2= $33,200.40Therefore, Wharton's total investment at the end of ten years will equal $43,959.66.b. Current investment = Future value × Present value factor for i = 12% and n = 10= $43,959.66 × .32197 from Table 4= $14,153.69Therefore, Wharton would have to invest $14,153.69 for ten years earning 12% compounded annually to have an amount equivalent to the two investments.PA–3a. Contract 1Present value = $8,000 × Present value factor for an annuity due for i = 6% and n = 10= $8,000 × 7.80169 (from Table 6)= $62,413.52Contract 2Present value = $8,000 + ($20,000 × Present value factor for i = 12% and n = 10)= $8,000 + ($20,000 × .32197 from Table 4)= $14,439.40Contract 3Present value = ($8,000 × Present value factor for an ordinary annuity for i = 10% and n = 3) × Present value factor for i = 10% and n = 3= ($8,000 × 2.48685 from Table 5) × .75131 from Table 4= $14,947.16PA–3 Concludedb. (1) Equivalent values at the end of Year 5:Contract 1Present value = ($8,000 × Future value factor for an annuity due for i = 6% and n = 5) +($8,000 × Present value factor for an annuity due for i = 6% and n = 5= ($8,000 × 5.97532 from Table 3) + ($8,000 × 4.46511 from Table 6)= $47,802.56 + $35,720.88= $83,523.44Proof:$83,523.44 × .74726 = $62,413 = Present value of Contract 1 in Part (a)Contract 2Present value = ($8,000 × Future value factor for i = 12% and n = 5) + ($20,000 ×Present value factor for i = 12% and n = 5)= ($8,000 × 1.76234 from Table 1) + ($20,000 × .56743 from Table 4)= $14,098.72 + $11,348.60= $25,447.32Proof:$25,447.32 × .56743 = $14,439 = Present value of Contract 2 in Part (a)Contract 3Present value = ($8,000 × Future value factor for i = 10% and n = 1) + $8,000 +($8,000 × Present value factor for i = 10% and n = 1)= ($8,000 × 1.10000 from Table 1) + $8,000 + ($8,000 × .90909 fromTable 4)= $24,072.72Proof:$24,072.72 × .62092 = $14,947 = Present value of Contract 3 in Part (a)(2) Equivalent values at the end of Year 10:Contract 1Present value = $8,000 × Future value factor for an annuity due for i = 6% and n = 10= $8,000 × 13.97164 from Table 3= $111,773.12Proof:$111,773.12 × .55839 = $62,413 = Present value of Contract 1 in Part (a)Contract 2Present value = ($8,000 × Future value factor for i = 12% and n = 10) + $20,000= ($8,000 × 3.10585 from Table 1) + $20,000= $24,846.80 + $20,000.00= $44,846.80Proof:$44,846.80 × .32197 = $14,439 = Present value of Contract 2 in Part (a)Contract 3Present value = ($8,000 × Future value factor for an ordinary annuity for i = 10% and n = 3) × Future value factor for i = 10% and n = 4= ($8,000 × 3.31000 from Table 2) × 1.46410 from Table 1= $38,769.37Proof:$38,769.37 × .38554 = $14,947 = Present value of Contract 3 in Part (a)PA–4Option 1Present value = $25,000Option 2Present value = $60,000 × Present value factor for i = 9% and n = 8= $60,000 × .50187 (from Table 4)= $30,112.20Option 3Present value = $5,000 + ($27,000 × Present value factor for i = 9% and n = 3) +($20,000 × Present value factor for i = 9% and n = 20)= $5,000 + ($27,000 × .77218 from Table 4) + ($20,000 × .17843 fromTable 4)= $5,000 + $20,848.86 + $3,568.60= $29,417.46Hartney should accept bonus option 2 because it has the highest present value. In other words, in terms of today’s dollars, bonus option #2 gives Hartney the most amount of money. PA–5a. Value = $5,000 + ($10,000 × Present value factor for an ordinary annuity for i = 10%and n = 5) + ($15,000 × Present value factor for i = 10% and n = 5)= $5,000 + ($10,000 × 3.79079 from Table 5) + ($15,000 × .62092 from Table 4)= $5,000 + $37,908 + $9,314= $52,222b. Value = ($5,000 × Future value factor for i = 10% and n = 2) + ($10,000 × Future valuefactor for i = 10% and n = 1) + $10,000 + ($10,000 × Present value factor foran ordinary annuity for i = 10% and n = 3) + ($15,000 × Present value factor fori = 10% and n = 3)= ($5,000 × 1.21000 from Table 1) + ($10,000 × 1.10000 from Table 1) + $10,000 + ($10,000 × 2.48685 from Table 5) + ($15,000 × .75131 from Table 4)= $6,050 + $11,000 + $10,000 + $24,869 + $11,270= $63,189c. Value = ($5,000 × Future value factor for i = 10% and n = 4) + ($10,000 × Future valuefactor for an ordinary annuity for i = 10% and n = 4) + [($10,000 + $15,000) ×Present value factor for i = 10% and n = 1)]= ($5,000 × 1.46410 from Table 1) + ($10,000 × 4.64100 from Table 2) +($25,000 × .90909 from Table 4)= $7,321 + $46,410 + $22,727= $76,458d. Value = ($5,000 × Future value factor for i = 10% and n = 5) + ($10,000 × Future valuefactor for an ordinary annuity for i = 10% and n = 5) + $15,000= ($5,000 × 1.61051 from Table 1) + ($10,000 × 6.10510 from Table 2) + $15,000= $8,053 + $61,051 + $15,000= $84,10411PA–5 ConcludedProof:Value of each equivalent value todayOption 1 Option 2 Option 3 Option 41. $52,222 × 1.00000 $52,2222. $63,189 × 0.82645 $52,2223. $76,458 × 0.68301 $52,2224. $84,104 × 0.62092 $52,222PA–6Present valuesa. Value = $10,000b. Value = $2,000 × Present value factor for an ordinary annuity for i = 8% and n = 8= $2,000 × 5.74664 from Table 5= $11,493.28c. Value = $5,000 × Present value factor for an annuity due for i = 8% and n = 3= $5,000 × 2.78326 from Table 6= $13,916.30d. Value = $3,000 × Present value factor for an ordinary annuity for i = 8% and n = 5= $3,000 × 3.99271 from Table 5= $11,978.13e. Value = $25,000 × Present value factor for i = 8% and n = 7= $25,000 × .58349 from Table 4= $14,587.25f. Value = $3,000 × Present value factor for an ordinary annuity for i = 8% and n = 2= $3,000 × 1.78326 from Table 5= $5,349.78g. Value = $4,000 × Present value factor for an annuity due for i = 8% and n = 3= $4,000 × 2.78326 from Table 6= $11,133.04Future valuesa. Value = $10,000 × Future value factor for i = 8% and n = 4= $10,000 × 1.36049 from Table 1= $13,604.90b. Value = $2,000 × Future value factor for an ordinary annuity for i = 8% and n = 8= $2,000 × 10.63663 from Table 2= $21,273.26c. Value = $5,000 × Future value factor for an annuity due for i = 8% and n = 3= $5,000 × 3.50611 from Table 3= $17,530.5512PA–6 Concludedd. Value = ($3,000 × Future value factor for an ordinary annuity for i = 8% and n = 5) × Futurevalue factor for i = 8% and n = 5= ($3,000 × 5.86660 from Table 2) × 1.46933 from Table 1= $25,859.91e. Value = $25,000f. Value = $3,000 × Future value factor for an ordinary annuity for i = 8% and n = 2= $3,000 × 2.08000 from Table 2= $6,240.00g. Value = $4,000 × Future value factor for an annuity due for i = 8% and n = 3= $4,000 × 3.50611 from Table 3= $14,024.44PA–7a. To determine whether the offer of $110,000 today is a good deal, the future cash flows must beconverted into equivalent values in present dollars (i.e., present values). The contract specifies two types of future cash flows: $2,000 at the beginning of each year for ten years and a lump-sum receipt of $300,000 in ten years. The present value of the two types of cash flows are calculated below.(1) Present value of annual receipts:Value = $2,000 × Present value factor for an annuity due for i = 10% and n = 10= $2,000 × 6.75902 (from Table 6)= $13,518.04(2) Present value of lump-sum receipt:Value = $300,000 × Present value factor for i =10% and n = 10= $300,000 × .38554 (from Table 4)= $115,662.00(3) Total present value:Value = $13,518.04 + $115,662.00= $129,180.04Since the present value of the future cash flows exceeds $110,000, it would not be wise for Joy Don Corp. to accept $110,000 in cash today in place of the note. By accepting the cash of $110,000 now, Joy would be worse off by more than $19,000.b. As the discount rate increases, the present value of future cash flows decreases. Since thepresent value of the future cash flows discounted at 10% exceeds $110,000, the discount rate at which Joy Don would be wise to accept $110,000 in cash instead of the note must be greater than 10%. Try i = 12%.Present value = ($2,000 × 6.32825 from Table 6) + ($300,000 × .32197 from Table 4)= $12,656.50 + $96,591.00= $109,247.50With a discount rate of 12%, the present value of the future cash flows is slightly less than $110,000, which implies that Joy Don would be better off accepting $110,000 in cash today rather than accepting the note.13。

财务术语#中英文对照：Finance和Accounting专业必备单词

财务术语#中英文对照：Finance和Accounting专业必备单词金融会计专业一直备受中国留学生青睐。

相对其他专业，它虽然对于申请者的要求比较高，但专业极高的就业率及客观的薪资也成为吸引广大申请者的重要原因之一。

背会了以下这些单词，学Financial Accounting的小伙伴们就再也不用蛋疼了~！Part 1 会计与会计理论会计 accounting决策人 Decision Maker 投资人Investor股东Shareholder债权人Creditor财务会计Financial Accounting管理会计 Management Accounting成本会计Cost Accounting私业会计Private Accounting公众会计Public Accounting注册会计师 CPA Certified Public Accountant国际会计准则委员会IASC美国注册会计师协会AICPA财务会计准则委员会FASB管理会计协会 IMA美国会计学会 AAA税务稽核署 IRS独资企业Proprietorship合伙人企业Partnership公司Corporation会计目标Accounting Objectives会计假设 Accounting Assumptions会计要素 Accounting Elements会计原则 Accounting Principles会计实务过程 Accounting Procedures财务报表 Financial Statements财务分析Financial Analysis会计主体假设 Separate-entity Assumption货币计量假设Unit-of-measure Assumption持续经营假设Continuity(Going-concern) Assumption会计分期假设Time-period Assumption资产Asset负债Liability业主权益Owner's Equity收入 Revenue费用 Expense收益 Income亏损 Loss历史成本原则Cost Principle收入实现原则Revenue Principle配比原则Matching Principle全面披露原则Full-disclosure (Reporting) Principle客观性原则Objective Principle一致性原则Consistent Principle可比性原则Comparability Principle重大性原则Materiality Principle稳健性原则Conservatism Principle权责发生制 Accrual Basis现金收付制 Cash Basis财务报告 Financial Report 流动资产 Current assets流动负债 Current Liabilities长期负债 Long-term Liabilities投入资本Contributed Capital留存收益Retained EarningPart 2 会计循环会计循环 Accounting Procedure/Cycle会计信息系统Accounting information System帐户Ledger会计科目Account会计分录Journal entry原始凭证Source Document日记帐 Journal总分类帐 General Ledger明细分类帐 Subsidiary Ledger 试算平衡 Trial Balance现金收款日记帐 Cash receipt journal现金付款日记帐 Cash disbursements journal销售日记帐 Sales Journal购货日记帐Purchase Journal普通日记帐General Journal工作底稿Worksheet调整分录 Adjusting entries结帐 Closing entriesPart 3 现金与应收帐款现金 Cash银行存款 Cash in bank库存现金 Cash in hand流动资产Current assets偿债基金Sinking fund定额备用金Imprest petty cash支票 Check(cheque)银行对帐单 Bank statement 银行存款调节表Bank reconciliation statement在途存款Outstanding deposit在途支票Outstanding check应付凭单Vouchers payable应收帐款Account receivable应收票据Note receivable起运点交货价F.O.B shipping pointnt商业折扣Trade discount现金折扣 Cash discount销售退回及折让 Sales return and allowance坏帐费用 Bad debt expense备抵法 Allowance method 备抵坏帐Bad debt allowance损益表法Income statement approach资产负债表法 Balance sheet approach帐龄分析法 Aging analysis method直接冲销法Direct write-off method带息票据Interest bearing note不带息票据 Non-interest bearing note出票人Maker受款人Payee本金Principal利息率Interest rate到期日Maturity date本票Promissory note贴现Discount背书Endorse 拒付费 Protest fee comPart 4 存货存货 Inventory商品存货 Merchandise inventory产成品存货Finished goods inventory在产品存货Work in process inventory原材料存货Raw materials inventory起运地离岸价格F.O.B shipping point目的地抵岸价格 F.O.B destination寄销Consignment寄销人Consignor承销人Consignee定期盘存Periodic inventory永续盘存 Perpetual inventory购货 Purchase购货折让和折扣Purchase allowance and discounts存货盈余或短缺Inventory overages and shortages分批认定法Specific identification加权平均法Weighted average先进先出法First-in, first-out or FIFO后进先出法Lost-in, first-out or LIFO移动平均法Moving average成本或市价孰低法 Lower of cost or market or LCM 市价Market value重置成本Replacement cost可变现净值Net realizable value上限Upper limit下限Lower limit毛利法Gross margin method零售价格法 Retail method成本率 Cost ratioPart 5 长期投资长期投资 Long-term investment长期股票投资 Investment on stocks长期债券投资 Investment on bonds成本法 Cost method 权益法Equity method合并法Consolidation method股利宣布日Declaration date股权登记日Date of record除息日Ex-dividend date付息日 Payment date债券面值 Face value, Par value债券折价Discount on bonds债券溢价 Premium on bonds票面利率 Contract interest rate, stated rate市场利率 Market interest ratio, Effective rate普通股 Common Stock优先股 Preferred Stock现金股利 Cash dividends股票股利Stock dividends清算股利Liquidating dividends到期日 Maturity date到期值 Maturity value直线摊销法Straight-Line method of amortization实际利息摊销法Effective-interest method of amortizationpart 6 固定资产固定资产Plant assets or Fixed assets原值Original value预计使用年限Expected useful life预计残值Estimated residual value折旧费用 Depreciation expense累计折旧Accumulated depreciation帐面价值Carrying value应提折旧成本Depreciation cost净值Net value在建工程Construction-in-process磨损Wear and tear过时Obsolescence直线法Straight-line method (SL)工作量法 Units-of-production method (UOP)加速折旧法 Accelerated depreciation method双倍余额递减法 Double-declining balance method (DDB)年数总和法Sum-of-the-years-digits method (SYD)以旧换新 Trade in经营租赁 Operating lease融资租赁 Capital lease廉价购买权 Bargain purchase option (BPO)资产负债表外筹资Off-balance-sheet financing最低租赁付款额Minimum lease paymentsPart 7 无形资产无形资产Intangible assets专利权Patents商标权Trademarks, Trade names著作权Copyrights特许权或专营权Franchises商誉Goodwill开办费Organization cost租赁权 Leasehold摊销 AmortizationPart 8 流动负债负债Liability流动负债Current liability应付帐款Account payable应付票据Notes payable贴现票据Discount notes长期负债一年内到期部分 Current maturities of long-term liabilities应付股利 Dividends payable预收收益 Prepayments by customers存入保证金Refundable deposits应付费用Accrual expense增值税value added tax营业税Business tax应付所得税Income tax payable应付奖金Bonuses payable产品质量担保负债Estimated liabilities under product warranties赠品和兑换券Premiums, coupons and trading stamps或有事项Contingency或有负债Contingent或有损失Loss contingencies或有利得Gain contingencies永久性差异Permanent difference时间性差异Timing difference应付税款法 Taxes payable method纳税影响会计法Tax effect accounting method递延所得税负债法Deferred income tax liability methodPart 9 长期负债长期负债Long-termLiabilities应付公司债券Bonds payable有担保品的公司债券Secured Bonds抵押公司债券Mortgage Bonds保证公司债券Guaranteed Bonds信用公司债券 Debenture Bonds一次还本公司债券Term Bonds分期还本公司债券Serial Bonds可转换公司债券Convertible Bonds可赎回公司债券 Callable Bonds可要求公司债券Redeemable Bonds记名公司债券Registered Bonds无记名公司债券Coupon Bonds普通公司债券Ordinary Bonds收益公司债券Income Bonds名义利率，票面利率Nominal rate实际利率Actual rate有效利率 Effective rate溢价 Premium折价 Discount面值 Par value直线法Straight-line method实际利率法Effective interest method到期直接偿付 Repayment at maturity提前偿付 Repayment at advance偿债基金 Sinking fund长期应付票据 Long-term notes payable抵押借款 Mortgage loanPart 10 业主权益权益 Equity业主权益Owner's equity股东权益Stockholder's equity投入资本Contributed capital缴入资本 Paid-in capital股本 Capital stock资本公积Capital surplus留存收益Retained earnings核定股本Authorized capital stock实收资本 Issued capital stock发行在外股本Outstanding capital stock库藏股Treasury stock普通股Common stock优先股Preferred stock累积优先股Cumulative preferred stock非累积优先股 Noncumulative preferred stock完全参加优先股Fully participating preferred stock部分参加优先股Partially participating preferred stock非部分参加优先股Nonpartially participating preferred stock现金发行Issuance for cash非现金发行 Issuance for noncash consideration股票的合并发行Lump-sum sales of stock发行成本Issuance cost成本法Cost method面值法 Par value method捐赠资本 Donated capital盈余分配 Distribution of earnings股利 Dividend股利政策 Dividend policy 宣布日 Date of declaration股权登记日 Date of record除息日 Ex-dividend date股利支付日 Date of payment现金股利 Cash dividend 股票股利 Stock dividend拨款 appropriationPart 11 财务报表财务报表 Financial Statement资产负债表 Balance Sheet收益表 Income Statement帐户式 Account Form报告式 Report Form编制（报表）Prepare工作底稿Worksheet多步式Multi-step单步式Single-stepPart 12 财务状况变动表财务状况变动表中的现金基础 SCFP.Cash Basis（现金流量表）财务状况变动表中的营运资金基础SCFP.Working Capital Basis（资金来源与运用表）营运资金Working Capital全部资源概念 All-resources concept直接交换业务Direct exchanges正常营业活动 Normal operating activities财务活动 Financing activities投资活动 Investing activitiesPart 13 财务报表分析财务报表分析 Analysis of financial statements比较财务报表Comparative financial statements趋势百分比 Trend percentage比率 Ratios普通股每股收益 Earnings per share of common stock股利收益率 Dividend yield ratio价益比 Price-earnings ratio普通股每股帐面价值Book value per share of common stock资本报酬率Return on investment总资产报酬率 Return on total asset债券收益率Yield rate on bonds已获利息倍数Number of times interest earned债券比率 Debt ratio优先股收益率 Yield rate on preferred stock营运资本Working Capital周转Turnover存货周转率Inventory turnover应收帐款周转率 Accounts receivable turnover 流动比率 Current ratio速动比率 Quick ratio酸性试验比率 Acid test ratioPart 14 合并财务报表合并财务报表Consolidated financial statements吸收合并Merger创立合并Consolidation控股公司Parent company附属公司 Subsidiary company少数股权 Minority interest权益联营合并 Pooling of interest购买合并 Combination by purchase权益法 Equity method成本法 Cost methodPart 15 物价变动中的会计计量物价变动之会计Price-level changes accounting 一般物价水平会计General price-level accounting货币购买力会计Purchasing-power accounting统一币值会计Constant dollar accounting历史成本Historical cost现行价值会计Current value accounting现行成本 Current cost重置成本 Replacement cost物价指数Price-level index国民生产总值物价指数Gross national product implicit price deflator (or GNP deflator)消费物价指数Consumer price index (or CPI)批发物价指数 Wholesale price index 货币性资产Monetary assets货币性负债Monetary liabilities货币购买力损益Purchasing-power gains or losses资产持有损益Holding gains or losses未实现的资产持有损益 Unrealized holding gains or losses。

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.

ACCA F3学习方法

F3 : Financial Accounting （FA）
F3财务会计师ACCA很重要的一个系列，主要包括财务会计的基本框架，如何运用复式记账法对企业发生的各项交易进行记录，试算平衡表的编制，合并报表的基本内容（该知识点在后续的F7、P2课程会有深入的学习），如何对财务报表进行分析，进一步探索报表数字背后的故事。

作为财务会计基础类的一门课，要求学生夯实基础，为阶段学习打下坚实的基础。

学习方法：
1.系统学习周末面授课程，认真完成课件所含随堂练习，以理解掌握课程中涉及的全部知识点为主。

通过随堂实战章节中讲师提炼的重难点练习题，进一步加深对重难点的理解，掌握答题思路，并寻找、练习适合自己的答题方式。

2.可以参加冲刺串讲课程，复习基础课程实景网课，复习精要知识点，掌握本次考试的主要考点，练习课程中涉及的题目，复习第一阶段BPP 错题。

3.通过参加冲刺串讲课程，复习基础课程实景网课，复习精要知识点，掌握本次考试的主要考点，练习课程中涉及的题目，复习第一阶段BPP 错题。

全面复习讲师提炼的精要知识点，吃透重难点，掌握实战技巧，熟悉考试题型，参加模考，为通过考试做充足的考前准备。

FinancialAccounting第九版课程设计 (2)

Financial Accounting第九版课程设计项目背景金融会计是与金融有关的各种技术和知识的一种综合性运用，它主要研究和分析金融活动对财务报告的影响以及经济目标的实现过程。

Financial Accounting第九版是一本重要的财务会计教材，它涵盖了财务报表制作、管理分析和财务决策等方面的内容。

本课程设计旨在通过对该教材的学习和应用，提高学生对金融会计的理解和应用能力。

项目目标本次课程设计的目标是：•加深学生对财务报表制作和管理分析的理解，提高应用能力。

•提高学生对财务决策的认识和分析思路，掌握财务决策的方法和过程。

•培养学生的团队合作精神和解决问题的能力。

课程设计内容阶段一：团队建设和选题•学生自组团队，每个团队不少于三人，团队中需分工明确。

•团队需选定一家公司作为研究对象，分析其财务报告及经营情况。

•团队需提交选题报告，包括研究对象的基本信息和分析思路。

阶段二：财务报表分析•团队需要分析所选公司的财务报表，包括资产负债表、利润表和现金流量表等。

•团队需结合所学的财务会计知识，评估公司的财务健康状况，分析公司的盈利能力、偿债能力和运营能力等。

阶段三：管理分析•团队需分析公司的管理模式和经营策略，从管理层面评估公司的竞争力和可持续性。

•团队需分析公司的市场环境和竞争对手，提出公司的市场定位和发展战略。

阶段四：财务决策•团队需要结合以上的分析结果，制定一份完整的财务决策方案，包括财务目标、预算计划和投资决策等。

•团队需合理分配资源，制定可行的实施计划，并对方案进行风险评估和监控。

课程设计成果•团队需提交一份完整的课程设计报告，包括所选公司的基本情况、财务报表分析、经营分析和财务决策方案。

•团队还需进行一次课程总结汇报，介绍该公司的研究成果，并对整个课程设计进行总结和反思。

总结通过本次课程设计，学生不仅可以深入理解金融会计知识，还可以锻炼团队协作和问题解决的能力，为今后的工作和学习打下良好的基础。

F3 Financial Accounting – a guide to using the exa

F3 Financial Accounting –a guide to using theexaminer’s reportsF3 Financial Accounting EXAMINER’S REPORTSSTEP 1STEP 2STEP 3You can access the examiner’s reports for F3 by clicking on the image above. We suggest that at the very least you take a look at the last four – but of course you can look at as many as you like!GETTING STARTED EXAMINER’S REPORTS STEP 1STEP 2STEP 3Examiner’s reportsWhat are the examiner’s reports?The reports are produced every six months and provide an analysis of students’ performance – what they did well and what they didn’t do so well.They tell you which parts of the exam students found challenging and identify some of the key areas where students appear to lack knowledge as well as where they have demonstrated poor exam technique. The reports refer to specific questions in the exam, looking in detail at areas which caused difficulty. They also provide lots of useful tips.How will the reports help you when you are revising for your exam?If you review several of these reports you will notice that there are some key themes which the examining team comment on again and again. Typically students fail for the same reasons exam sitting after exam sitting.For you to succeed in your exam you need to try to avoid the pitfalls that have led to students failing F3.What are we going to do now?In this guide we are going to show you how to use the examiner’s reports as part of your revision phase.STEP 2STEP 3You may need to read through each of the reports a couple of times – but to get you started you might note down:Read questions carefullyYou will see this pops up again in the June 2016 report.Take noteStep 1 – Read the last four examiner’s reportsRead through each of the last four examiner’s reports for F3.✓As you go through them note down any themes you notice which come up more than once.✓Also try to note down any areas where the examining team is providing advice – for example, you may see in the December 2016 report there is some advice on reading each Section A question carefully.STEP 1EXAMINER’S REPORTS STEP 2STEP 3F3 Financial Accounting – a guide to using the examiner’s reports Now use this page to note down other themes or advice you notice which come up… include a reference to the report – so the exam sitting and the question number, the theme and then a bit of context (see example below)STEP 1GETTING STARTED EXAMINER’S REPORTS STEP 1STEP 2STEP 3Step 2 – Common themes identified by the examining team over the last four exam sittingsNow compare your list with our list over the following pages – how many did you identify?Spend some time looking through the reports again with the table over the following pages at your side, to make sure you understand where each of the points comes from. You will see we have also included an additional column ‘How to avoid the pitfalls’ and we will talk about this in Step 3.Note that some of the comments contained in the examiner’s reports, such as presenting answers as tidily as possible, apply only to the paper based examinations.Take noteF3 Financial Accounting – a guide to using the examiner’s reportsSTEP 1 STEP 2STEP 3STEP 1 STEP 2STEP 3STEP 1 STEP 2STEP 3STEP 1 STEP 2STEP 3STEP 1STEP 2 Step 3 – Question practice11STEP 3。

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2. The student leaves the exam early; and 3. The student does not complete the final examination or a significant proportion of it. Where these conditions are met the course coordinator may provide students with the opportunity to sit a replacement examination in the next scheduled examination period for this course (and the mark for the original examination will not be recorded). Medical Certificates will be checked for authenticity. Any fraudulent certificates will be referred to an AIO. 8 9
Where relevant make sure you include the appropriate AASB standard references, including the paragraph number, but do not waste time copying out the content of the standards. 24% discussion, 76% calculations, journals & worksheet
Special Considerations
As per the Course Outline: In this course Special Considerations will only be granted where something unforeseen happens either on the day of the examination or during the examination which the student could not have reasonably foreseen. For example, students who are ill before the examination begins but who choose to sit the examination will not be granted special consideration. Such students are advised not to sit the examination, but to apply for a deferred examination instead.
Notes re Exam
Some of the questions in the sample exam are straight from tutorial questions or the text but this will not be the case in the real exam. The questions in the sample exam papers in no way indicate which sections of each Topic will be examined as all parts of all Topics are examinable. It is just a sample with which to practice.
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Deferred Exams
It is the policy of the University that deferred exams are not normally granted on an already deferred exam. Supplementary exams are not available for students who sit deferred exams or special consideration exams. Therefore consider seriously before choosing to sit a deferred exam instead of the original. Supplementary exams are not available to students doing this course through Open University Australia, i.e. ACG36
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Financial Accounting 3 Revision Lecture
(unless stated otherwise, these slides were prepared by John Medlin)
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Benchmarking of Exam Paper The following is similar to the front cover of the exam and provides the format of the exam
The style and length of the exam paper has been benchmarked with another University to ensure it is appropriate in length and academic standard. The paper and solutions have also been checked independently to eliminate potential errors. Despite this if you believe there is an error, note it and explain any assumptions you have made. Don’t panic!
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The exam questions are all based on examples from the readings and parts of tutorial questions or practice questions. However, none of the real exam questions will be exactly the same as tutorial questions or practice questions as the names of companies have been changed, dates have been changed, sentences rearranged and the question given some context. This includes discussion questions. Therefore the best revision for the exam is to understand all of the readings and tutorial and practice questions from every Topic.
• Minor Paper • Report • Exam 10% 25% 65%
Not a good guide to how you will go in exam The assignments were used to develop your Graduate Qualities so that you will be better prepared to become a professional accountant. The argument that “I did well in the assignments so I should do well in the exam” does not hold true in this course/unit
Assignments
• Must achieve at least 50% in the final exam to pass the course
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The argument that “I read all required standards and readings provided and the text and could understand and explain them to someone else so I should do well in the exam” does hold some truth As the final Financial Accounting course that you do prior to entering the Accounting Profession this is the level of achievement that it is reasonable to expect of you and is consistent with other Australian Universities.
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The exam includes discussion questions, calculations and journal entries. As per the front cover of the exam, all journal entries must include narrations. You will have to complete a consolidation worksheet in the exam so make sure you go back through examples in the tutorial questions

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