搜索
Unit1Financialinformationaboutabusinessisneededbymanyoutsiders.Theseoutsidersincludeowners,bankers,othercreditors,potentialinvestors,laborunions,governmentagencies,andthepublic,becauseallthesegroupshavesuppliedmoneytothebusinessorhavesomeotherinterestinthebusinessthatwillbeservedbyinformationaboutitsfinancialpositionandoperatingresults.许多企业外部的人士需要有关企业的财务信息，这些外部人员包括所有者、银行家、其他债权人、潜在投资者、工会、政府机构和公众，因为这些群体对企业投入了资金，或享有某些利益，所以必须得到企业财务状况和经营成果信息。Unit2Eachproprietorship,partnership,andcorporationisaseparateentity.每一独资企业、合伙企业和股份公司都是一个单独的主体。Inaccrualaccounting,theimpactofeventsonassetsandequitiesisrecognizedontheaccountingrecordsinthetimeperiodswhenservicesarerenderedorutilizedinsteadofwhencashisreceivedordisbursed.Thatisrevenueisrecognizedasitisearned,andexpensesarerecognizedastheyareincurred–notwhencashchangeshands.ifthecashbasisaccountingwereusedinsteadoftheaccrualbasis,revenueandexpenserecognitionwoulddependsolelyonthetimingofvariouscashreceiptsanddisbursements.Unit3Duringeachaccountingyear,asequenceofaccountingprocedurescalledtheaccountingcycleiscompleted.在每一会计年度内，要依次完成被称为会计循环的会计程序。Transactionsareanalyzedonthebasisofthebusinessdocumentsknownassourcedocumentsandarerecordedineitherthegeneraljournalorthespecialjournal,i.e.thesalesjournal,thepurchasesjournal(invoiceregister),cashreceiptsjournalandcashdisbursementsjournal.根据业务凭证即原始凭证分析各项交易，并记入普通日记账或特种日记账，也就是销货日记账，购货日记账（发票登记簿），现金收入日记账和现金支出日记账。Atrialbalanceispreparedfromtheaccountbalanceintheledgertoprovetheequalityofdebitsandcredits.根据分类账户的余额编制试算平衡表，借以验证借项和贷项是否相等。AT-accounthasaleft-handsideandaright-handside,calledrespectivelythedebitsideandcreditside.一个T型账户有左方和右方，分别称做借方和贷方。Aftertransactionsareentered,accountbalance(thedifferencebetweenthesumofitsdebitsandthesumofitscredits)canbecomputed.当各项交易入账之后，便可计算账户余额（其借项合计数与贷项合计数之间的差额）Theprocessoftransferringamountsenteredinthejournaltotheproperledgeramountsiscalledposting,theobjectiveofwhichistoclassifytheeffectsoftransactionsoneachindividualasset,liability,owners’equity,revenue,andexpenseaccount.将日记账记录的金额转入恰当的分类账户的过程叫做过账。其目的在于把每笔交易对资产、负债、业主权益、收入和费用的个别账户的影响进行归类。Unit4Thebasicprincipleofdouble-entrybookkeepingisthateverytransactionhasatwofoldeffect.复式记账的基本原理是每一项交易活动都有双重的结果。Thefinancialconditionorpositionofabusinessenterpriseisrepresentedbytherelationshipofassetstoliabilitiesandcapital.一个企业的财务状况是由资产对负债和资本的关系来表示的。Byconvention,assetandexpenseincreasesarerecordedasdebitswhileliability,capitalandincomeincreasesarerecordedascredits.根据惯例，资产和费用的增加被记为借项，而负债，资本和收入增加被记为贷项。Unit5ThesimplestformoftheaccountisknownastheT-accountbecauseitresemblestheletterT.theaccountant,asamatterofconvenience,referstothegroupofcompanyaccountastheledger.账户最简单的形式称为丁字账户，因为它类似大写字母T。会计人员为了方便将公司账户集中作为分类账。Unit6Thefinancialstatementsarethemeansofconveyingtomanagementandtointerestedoutsidersaconcisepictureoftheprofitabilityandfinancialpositionofthebusiness.Thesearethreebasicfinancialstatementswhicharereportedthefinancialpositionofabusiness:balancesheet,incomestatement,thestatementofcashflows.Balancesheetandincomestatementarepreparedataparticulardata,customarilytopreparethemattheendofeachmonth.财务报表是向管理人员和有关外界人士传送企业盈利能力和财务状况的简明情况的工具。报告一个企业财务状况的有三种基本财务报表：资产负债表，损益表和现金流量表。资产负债表和损益表是在特定日期编制的，习惯上在每个月末编制。Assetsareeconomicresourceswhichareownedbyabusinessandareexpectedtobenefitfutureoperations.资产是一个企业所拥有的、并期望有益于未来经营的经营资源。Theowners’equityinabusinessrepresentstheresourcestheinvestedbytheowner;itisequaltothetotalassetsminustheliabilities.Theequityoftheownerisaresidualclaimbecausetheclaimsofthecreditorslegallycomefirst.Ifyouaretheownerofabusiness,youareentitledtowhateverremainsaftertheclaimsofthecreditorsarefullysatisfied.企业中的业主权益代表业主投资的资源；它等于总资产减去负债。因为债权人的求偿权在法律上优先，所以业主权益是一种剩余求偿权，如果你是企业的业主，在债权人的求偿权全部得到满足之后，剩下的都属于你。Unit7Incomestatementisastatement,sometimescalledtheprofitandlossstatement,reportingprofitabilityortheoperatingresultofabusinessforanaccountingperiod(whichcanbeonemonth,onequarter,onecalendaryearoronefiscalyearasmaybedeterminedbythebusinessconcerned).收益表，有时也叫做收益损失表，是用来报告企业一定会计期间（可以是一个月、一季度、一自然年度或一财政年度，由企业自己决定）的盈利情况或经营成果的报表。Unit8Thestatementofcashflowsreportstheentity’scashreceiptsandcashpaymentsduringtheperiod-wherecashcamefromandhowitwasspent.Itexplainsthecausesforthechangeinthecashbalance.现金流量表反映企业某个期间现金收入和支出，即现金的来源和运用。它解释现金余额变化的原因。Unit9Assetsareeconomicresources,whicharemeasurablebymoneyvalue,andwhichareownedorcontrolledbyanenterprise,includingallproperty,rightsasacreditortoothers,andotherrights.Foraccountingtreatment,assetsarenormallydividedintocurrentassets,long-terminvestments,fixedassets,intangibleassets,deferredassetsandotherassets.资产是企业拥有或者控制的能以货币计量的经济资源，包括各种财产、债权和其他权利。资产分为流动资产、长期投资、固定资产、无形资产、递延资产和其他资产。Provisionforbaddebtsmaybesetuponaccountsreceivableandtheprovisionforbaddebtsshallbeshownasadeductionitemofaccountsreceivableinthefinancialstatement.allreceivablesandprepaymentsshallbeclearedandcollectedontimeandshallbecheckedwithrelatedpartiedperiodically.应收账款可以计提坏账准备金。坏账准备金在会计报表中作为应收账款的备抵项目列示。各种应收及预付款应当及时清算、催收、定期与对方对账核实。Wheninventoriesareissuing,enterprisesmayaccount