Fundamental-accounting-principles-会计学原理1234689

Fundamentalaccountingprinciples会计学原理概念整理Chapter1AccountinginBusiness第一章商业会计1.会计信息使用者Userofaccountinginformation1.外部信息使用者：ExternalusersofaccountinginformationarenotdirectlyinvolvedinrunningtheExternalinformationuserorganization．银行Banks储蓄贷款机构savingsandloans使用债权人消费合作社co-opsLenders（creditors）抵押mortgage金融机构financecompanies通用财务报表股东、董事会general-purposefinancialstatementshareholders（investors）、boardofdirectors外部审计人员external(independent)auditors员工employees工会laborunion美国国税局theinternalrevenueservice（IRS）政府管理机构Regulators公用事业委员会Utilityboards证券管理机构securitiesregulators选举人voters立法者legislators政府官员governmentofficials捐赠人contributors供应商suppliers2.内部信息使用者:InternalusersofaccountinginformationarethosedirectlyinvolvedinmanagingandInternalinformationusersoperatinganorganizations研发经理researchanddevelopmentmanagers使用采购经理purchasingmanagers人力资源经理humanresourcemanagers生产经理productionmanagers管理会计销售经理distributionmanagersManagerialaccounting营销经理marketingmanagers服务经理servicemanagers内部控制：Internalcontrolsareproceduresdesignedtoprotectcompanypropertyandequipment,ensureInternalcontrolsreliableaccountingreports,promoteefficiency,andencourageadherencetocompanypolicies．Fundamentalaccountingprinciples2.会计领域的工作机会Opportunitiesinaccounting1）四大领域财务financial管理managerial税收taxation相关领域accounting-related（见表accountingopportunitiesPage4）2）会计工作所占比例私用会计privateaccountingAccountingjobsbyarea公共会计publicaccounting政府、非营利机构及教育机构government，not-for-profitandeducation（见表accountingjobsbyareaPage4）3）会计证书CPAcertifiedpublicaccounting注册公共会计师AccountingcertificateCMAcertificateinmanagementaccounting注册管理会计证书CIAcertifiedInternetauditor注册内部审计证书CBcertifiedbookkeeper注册簿记员CPPcertifiedpayrollprofessional注册薪金专家PFSpersonalfinancialspecialist个人理财专家4）一些会计岗位的薪酬Salariesforseveralaccountingposition（Page5）Fundamentalaccountingprinciples3.会计基本原则Fundamentalsofaccounting1.概念accountingisguidedbyprinciples，standards，conceptsandassumptions。2.进行理论决策的指导方针Ethics---akeyconcept识别分析决策Identityethicalconcernsanalyzeoptionsmakeethicaldecision3.Ethicsofbusinessandthesocialresponsibility4.公认会计原则Generallyacceptedaccountingprinciples1.目的：makeinformationinfinancialstatementsrelevant，reliable，andcomparable。2.指定会计准则settingaccountingprinciples两家机构美国财务会计准则委员会FASBfinancialaccountingstandardsboard（private）Twomaingroupes证券交易委员会SECsecuritiesandexchangecommission（government）国际会计准则理事会IASBInernationalaccountingstandardsboard国际财务报告准则IFRSInernationalfinancialreportingstandards3.会计准则通则客观性objectivityPrinciplePrinciplesofaccountinggeneralprinciples成本costPrinciple持续经营goingconcernPrinciple货币单位monetaryPrinciple收入确认原则取得revenueisrecognizedwhenearnedRecognitionprinciple收入形式proceedsfromsellingproductsandservicesneednotbeinCash现金+实物价值Cash+anyotheritems会计主体原则独资企业proprietaryBusinessentityprinciple合伙企业partnershipFundamentalaccountingprinciples公司corporation双重课税S公司是例外具体准则specificprinciples合伙企业3种合伙人承担的有限责任1.LP有限合伙企业普通合伙人承担无限责任Limitedpartnership有限合伙人以投资额为限承担相应责任2.LLP有限责任合伙企业对自己及其手下的行为负责Limitedliabilitypartnership3.LLC有限责任公司税收与独资企业相同Limitedliabilitycompany5.财务报表损益表incomestatement----revenue/expense所有者权益表statementofowner’sequity----beginningcapital/endingcapitalIncreaseinvestmentEventsIncomeDecreasewithdrawalNetlossassetsCash资产负债表balancesheetSuppliesEquipmentLiabilitiesoperatingactivities现金流量表statementfCashflowsInvestingFinancingFundamentalaccountingprinciplesChapter2AnalyzingandRecordingTransactions第二章交易分析和记录1.分析和记录过程Analyzingandrecordingprocess原始凭证记录过入总账试算平衡表SourcedocumentrecordingpostingtoLedgertrialbalance1.原始凭证Sourcedocument2.账户及其分析theaccountandit’sanalysis资产类账户assetaccounts账户概念及分类负责类账户liabilityaccounts所有者权益类账户equityaccounts总分类账概念：GeneralLedger（Ledger）isarecordcontainingallaccountsusedbyacompany.资产类账户现金Cashaccountassetaccounts应收账款accountsreceivable（赊销creditsales）应收票据notereceivableaccounts/promissorynote（期票）预付账款prepaidaccounts保险prepaidinsurance（预付费用prepaidexpenses）费用账户预付租金prepaidrentExpenseaccounts预付服务费prepaidservices物料supplies费用账户办公用品（文具纸张笔）Expenseaccountsofficesupplies(stationary、paper、toner、pens)商店用品（包装材料、塑料袋、纸袋..）Storesupplies（packagingmaterials、plastic、paperbags）Fundamentalaccountingprinciples设备equipment费用账户办公设备officeequipment（计算机computer）Expenseaccounts商店设备（柜台、陈列柜、梯子、收银机）Storeequipment（counters、showcases、ladders、hoists）建筑物（商铺、办公室、仓库、厂房）Buildings（Stores、offices、warehouses、factories）土地land土地账户landaccount负债类账户liabilityaccounts负债人：creditorsareindividualsandorganizationsthatowntherighttoreceivepaymentfromacompany.应付账款accountspayable应付票据短期short-timenotepayableaccountnotepayable长期long-timenotepayableaccount预收账款订阅费礼品券运动队记季票Unarthedrevenuemagazinesubscriptiongiftcertificateseasonticketssalesbysportsteam订阅费商品销售收入票款收入UnarthedsubscriptionUnarthedstoresalesUnarthedticketrevenue应计负债应付工资wagespayableAccruedliabilities应缴税收taxespayable付利息interestpayable所有者权益类账户equityaccounts权益所有者资本owner’scapitalEquity所有者提取owner’swithdrawals所有者收入revenuesFundamentalaccountingprinciples所有者费用expenses收入账户销售收入salesRevenueaccounts佣金收入commissionsearned专业费用收入professionalfeesearned租金收入insurancerentearned利息收入interestrevenue费用账户广告费advertisingexpenseexpenseaccounts储藏费storesuppliese