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1、会计学【会计的定义，会计要素，会计公式，会计核算的前提，会计核算的一般原则，会计的基本 职能和方法】What is accountingThe Role of Accounting in BusinessBusiness EthicsIntroduction to Accounting and Business会计的定义会计在经济活动中的角色商业道德会计与经济活动介绍Profession of AccountingPrivate AccountingPublic AccountingSpecialized Accounting Fields会计学介绍私人会计公共会计专业会计领域Accounti
2、ng ElementsAssets,Liabilities,Owners EquityIncomeCost and ExpensesProfitThe Accounting Equation会计要素资产负债所有者权益收入成本与费用利润会计公式Accounting assumptionsAccounting EntityGoing ConcernAccounting PeriodMonetary MeasurementCompleting the Accounting CycleCapital and Revenue ExpendituresTypes of Capital Expenditur
3、esSummary of Capital and RevenueExpenditures资本性支出与营业性支出资本性支出的种类资本与营业概述支出Disposal of Fixed AssetsDiscarding Fixed AssetsSelling Fixed AssetsExchanging Similar Fixed Assets固定资产清理固定资产的报废固定资产的销售固定资产的交易处理Leasing Fixed AssetsInternal Control of Fixed Assets固定资产的租赁固定资产的内部控制Nature ResourcesIntangible Assets
4、PatentsCopyright and TrademarksGoodwillFinancial Analysis for Fixed Assets and Intangible AssetsAppendix: Sum-of-the-Years-Digits Depreciation资源的种类无形资产专利版权与商标商誉固定资产与无形资产的财务分析附录：年限折旧法【费用成本的概念和分类，费用的归集与分配，成本核算程序与方法，生产企业供产销过程 与成本的计算，期间费用的核算】The Cost ConceptResponsibility Accounting for Profit CentersSe
5、rvice Department ChargesProfit Center Reporting成本概念成本中心的责任会计服务部门费用成本中心报告Introduction to Managerial Accounting and Job Order Cost SystemsThe Differences between Managerial and Financial AccountingThe Management Accountant in the OrganizationManufacturing Cost TermsMaterialsFactory LaborFactory Overhe
6、ad Cost管理会计与人力成本分批成本制管理会计与财务会计的区别组织中的管理会计生产成本期间材料生产工人劳动力成本制造费用Cost Accounting System OverviewJob Order Cost Systems for Manufacturing BusinessesMaterialsFactory LaborFactory Overhead CostWork in ProcessFinished Goods and Cost of Goods SoldSalesSummary of Cost Flows for Goodwill PrintersJob Order Cos
7、ting for Decision MakingJob Order Cost Systems for Service BusinessesAppendix: Computerized Job Order Costing成本会计概述制造业的分批成本制材料生产工人劳动力成本制造费用在制品产成品与销售成本销售成本流概述决策制度的分批成本计算服务业的分批成本计算附录：分批成本制的电脑化Process Cost SystemsComparing Job Order Cost Floes for a Process CostingPhysical Flows and Cost Floes for a Pr
8、ocess ManufacturerThe First-In, First-Out (Fifo) MethodStep 1: Determine the Units To Be Assigned CostStep 2: Calculate Equivalent Units of ProductionStep 3: Determine the Cost per Equivalent UnitStep 4: Allocate Cost to Transferred and Partially Completed Units分步成本制分步成本法相对与分批成本的优势制造流程的物理流与成本流先进先出法步
9、骤一以及制定成本计算单位步骤二以及计算可换算单位产品步骤三以及确定每单位产品的成本步骤四以及分配成本至在制品或产成品Bringing It All Together: The Cost of Production ReportJournal Entries for a Process Cost SystemUsing the Cost of Production Report for Decision Making汇总：产品成本报告分步成本制日记账利用产品成本做决策Just-in-Time ProcessingJIT流程Cost Behavior and Cost-Volume-Profit
10、AnalysisCost BehaviorVariable CostsFixed CostsMixed CostsSummary of Cost Behavior ConceptReport Variable and Fixed Costs成本行为与本量利分析成本行为可变成本固定成本混合成本成本行为概述固定成本与可变成本报告Cost-Volume-Profit RelationshipContribution Margin Concept本量利分析的内部关系 边际收益分析法的贡献Mathematical Approach to Cost-Volume-Profit AnalysisCost-V
11、olume-Profit (Break-Even) ChartPro fit-Volume ChartUse of Computers in Cost-Volume-Profit Analysis本量利分析的数学方法本量利分析图标利润销售额图计算机在本量利分析的应用Sales Mix ConsiderationsSpecial Cost-Volume-Profit Analysis 混合销售所要考虑的因素 特殊本量利分析Profit Reporting For Management AnalysisThe Income Statement Under Variable Costing and
12、Absorption Costing Income from Operations When Units Manufactured Equal Units Sold Income from Operations When Units Manufactured Are Less Than Units Sold Comparing Income from Operations under Two Concepts 用于管理分析的利润报告变动成本法与全部成本法下的损益表当单位制造成本等于单位销售额的营运收入当单位制造成本低于单位销售额的营运收入 两种观念下的收入Income Analysis Und
13、er Variable Costing and Absorption Costing Managements Use of Variable Costing and Absorption Costing Controlling CostsPricing ProductsPlanning ProductionAnalyzing Market SegmentsAnalyzing Contribution Margins变动成本法与全部成本法下的收入分析变动成本法与全部成本法的管理应用成本控制产品定价产量计划市场分割分析边际收益分析Performance Evaluation Using Varia
14、nces from Standard Costs StandardsSetting StandardsTypes of StandardsReviewing and Revising StandardsSupport and Criticism of Standards标准成本法与实际差异的评估标准成本设定标准标准的种类标准的检查与修订标准的维持与修订Budgetary Performance EvaluationDirect Materials VariancesDirect Materials Quantity VariancesDirect Materials Variance Rela
15、tionshipsReporting Direct Materials Variances预算的指标评估原料差异直接材料数量差异直接材料关联差异原料差异报告Direct Labor VariancesDirect Labor Rate VariancesDirect Labor Time VariancesDirect Labor Variance RelationshipsReporting Direct Labor Variances直接人工差异直接人工分摊比例差异直接人工时间差异直接人工差异关系直接人工差异报告Factory Overhead VariancesThe Factory O
16、verhead Flexible BudgetVariable Factory Overhead Controllable VarianceFixed Factory Overhead Controllable Variance制造费用差异制造费用弹性预算制造费用可控制差异固定制造费用可控制差异Recording an Reporting Variances from StandardsStandards for Nonmanufacturing Expenses Nonfinancial Performances Measures差异记录与差异报告 非生产类费用标准非财务类评估Perform
17、ance Evaluation for Decentralized OperationsCentralized an Decentralizated OperationsAdvantage of DecentralizationDisadvantage of DecentralizationResponsibility Accounting流水运作的性能评估集中生产运作流水线的优势流水线的缺点 责任会计Responsibility Accounting for Investment Centers Rate of Return on InvestmentResidual IncomeNonfi
18、nancial Divisional Performance Measurement投资的责任会计投资利润率剩余所得非财务类分摊方法Transfer PricingMarket Price ApproachNegotiated Price ApproachCost Price Approach转让定价近市场定价近议价定价近成本定价Differential Analysis and Product PricingDifferential AnalysisLease or SellDiscontinue a Segment or ProductMake or BuyReplace Equipmen
19、tProcess or SellAccept Business at a Special Price 工资级差分析与产品定价 差异分析租赁与销售产品中止与阶段中止制造与购买 设备替代 加工与销售 特价销售【流动负债的核算，长期负债的核算，投入资本的核算，资本公积的核算，盈余公积和未分 配利润的核算】Current LiabilitiesThe Nature of Current LiabilitiesShort-Term Notes PayableContingent Liabilities流动负债流动负债的界定短期应付票据或有负债Payroll and Payroll TaxesLiabil
20、ity for Employee EarningsDeductions from Employee EarningsComputing Employee Net PayLiability for Employers Payroll Taxes应付工资与个人所得税应付工资薪资可扣除部分实际支付工资净额剔出代扣个人所得税后的应付工资Accounting Systems for Payroll and Payroll TaxesPayroll RegisterEmployees Earnings RecordPayroll ChecksPayroll System DiagramInternal C
21、ontrols for Payroll Systems工资及所得税申报系统工资发放登记簿员工工资清单工资检查员工工资系统框架图工资系统的内部控制Employees Fringe BenefitsVacation PayPensionsPostretirement Benefits Other than Pensions员工福利费假期工资养老金退休金Corporation: Organization, Capital Stock Transactions, and DividendsNature of a CorporationCharacteristics of a CorporationFo
22、rming a Corporation公司：组织架构以及股票交易及红利公司的性质公司的特点公司的形成Sources of Paid-In Capital实收资本的来源Issuing StockPremium on StockNo-Par Stock发现股票股票分红无面值股票Treasury Stock TransactionsStock Splits库存原始股交易拆股Accounting for DividendsCash DividendsStock Dividends分红的会计处理现金分红股票分红Corporations: Income and Taxes, StockholdersEqu
23、ity, and Investments in Stocks Corporations: Income Taxes Allocation of Income Taxes公司：收入和所得税以及普通股和股票投资公司：所得税所得税的计提Unusual Items that Affect the Income StatementDiscontinued OperationExtraordinary ItemsChanges in Accounting Principles影响损益表的异常情况终止运营例外项目会计准则的变更Earning per Common EquityReporting Stockh
24、olders9 EquityReporting Paid-In CapitalReporting Retained EarningsStatement of Stockholders9 Equity 普通股的净收益 普通股报告 实收资本报告未分配利润报告普通股持有股东报告Comprehensive IncomeAccounting for Investments in StocksShort-Term Investments in StocksLong-Term Investments in StocksSale of Investments in Stocks综合所得股票投资的会计处理短期股
25、票投资的处理长期股票投资的处理 股票销售的处理Business and ConsolidationsMergers and CorporationsParent and Subsidiary CorporationsConsolidated Financial Statements兼并与重组两个公司合并母子公司合并 合并财务报表Bonds Payable and Investments in BondsFinancial CorporationsCharacteristics of Bonds PayableThe Present-Value Concept and Bonds Payable
26、Present Value of Face Amount of BondsPresent Value of the Periodic Bond Interest Payments应付债券与投资债券财务公司发现公司债券的特点现值发行公司债券面值发行公司债券 固定利率发行公司债券Accounting for Bonds PayableBonds Issued at Face AmountBonds Issued at a DiscountAmortizing a Bond DiscountBonds Issued at a PremiumZero-Coupon Bonds应付债券的会计处理面值发行
27、公司债券折价发行公司债券分期偿还公司债券特别专项债券无息债券Bond Sinking FundsBond Redemption偿债基金债券赎回Investment in BondsAccounting for Bond Investments-PurchaseInterest and AmortizationAccounting for Bond Investments-Sale债券投资债券投资之购买债券的会计处理利率与摊销债券投资之出售债券的会计处理Corporation Balance SheetFiscal Year会计核算的前提会计主体持续经营会计分期货币计量会计周期循环会计年度Gen
28、erally Accepted Accounting PrinciplesMajor Principles included in GAAPObjective PrincipleMateriality PrincipleConsistency PrincipleConservatism PrincipleAccrual-basis Accounting PrincipleAdequate Disclosure PrincipleMatching PrincipleRealization PrincipleCost principle公认会计准则一般公认会计原则客观性原则重要性原则一致性原则稳健
29、性原则权责发生制原则充分披露原则配比原则实现原则成本原则。Accounting Basic Functions and MethodsAccounting CalculationAccounting SupervisionThe Method of Accounting AnalysisThe Method of Accounting Check会计的基本职能和方法会计核算会计监督会计分析方法会计检查方法【账户及基本机构，复式记账基本问题，借贷记账法，账户分类】Balance Sheet Presentation of Bonds PayableBalance Sheet Presentati
30、on of Bonds InvestmentsAppendix: Effective Interest Rate Method of AmortizationAmortization of Discount by the Interest MethodAmortization of Premium by the interest Method公司资产负债表应付债券在资产负债表中的体现债券投资在资产负债表中的体现附录：实际利率摊销折价利率摊销溢价利率摊销【收入的确认，基本业务收入的核算，其他业务收入的核算】【利润的构成及其计算，利润的核算，利润分配的核算，亏损弥补与上年利润的调整】【财务会计报告
31、的概念，资产负债表，损益表，现金流量表，财务分析】Financial StatementsBalance sheetIncome StatementRetained Earnings StatementStatement of Cash FlowsFinancial Analysis财务报表资产负债表损益表营业盈余表现金流量表财务分析Statement of Cash FlowsPurpose of the Statement of Cash FlowsReporting Cash FlowsCash Flows from Operating ActivitiesCash Flows from
32、 Investing ActivitiesCash Flows from Financing ActivitiesNoncash investing and Financing ActivitiesNo Cash Flow per Share现金流量表现金流量表的目的现金流量报告经营性活动现金流量投资性活动现金流量融资性活动现金流量无现金的投资及融资活动每股无现金流量Statement of Cash Flows-The Indirect MethodRetained EarningsCommon StockBonds PayableBuildingLandPreparing the Stat
33、ement of Cash Flows现金流量表编制一一间接法未分配利润普通股应付债券在建工程土地现金流量表编制Statement of Cash Flows-The Direct MethodCash Received from CustomersCash Payments for MerchandiseCash Payments for Operating ExpensesGain on Sale of LandInterest ExpensesCash Payments for Income TaxesReporting Cash Flows from OperatingActiviti
34、es一Direct Method现金流量表编制一一直接法客户回款商品付款营业费用土地销售利息支出现金支付与所得税经营性活动现金流直接法的各类现金流量涉及的活动Financial Statement Analysis Basic Analytical Procedures Horizontal AnalysisVertical AnalysisCommon-Size StatementsOther Analytical Measures 财务报表分析 基础的分析步骤 水平分析 垂直分析 总体计算报表 其他分析方法Solvency AnalysisCurrent Position Analysis
35、Accounts Receivable AnalysisInventory AnalysisRatio of Fixed Assets to Long Term LiabilitiesRatio of Liabilities to Stockholders5 Equity Number of Times Interest Charges Earned 偿付能力分析 本期财务状况分析 应收账款分析 存货分析固定资产与长期负债比率分析 负债与所有者权益比率分析 利息支出与利息所得对比分析Profitability AnalysisRatio of Net Sales to AssetsRate E
36、arned on Total AssetsRate Earned on Stockholders9 EquityRate Earned on Common Stockholders9 EquityEarning per Share on Common StockPrice-Earnings RatioDividends per Share and Dividend Yield 收益率分析净销售额与资产比率净盈利与总资产对比净盈利与所有者权益比例净盈利与普通股比例普通股每股净盈利本益比每股股息与股息生息率Summary Annual ReportsFinancial HighlightsPres
37、idents Letter to the StockholdersManagement ReportIndependent Auditors9 ReportHistorical SummaryOther Information年度综合报告财务重要事件汇报董事长向股东大会致词 经营管理报告 独立审计报告 历史事件摘要 其他信息披露【会计规范体系与会计工作组织，组织会计工作的意义与要求，会计机构与会计工作人员, 会计档案的保管】【会计核算组织程序的意义与要求，记账凭证核算组织程序，科目汇总表核算组织程序，日 记总账的核算组织程序，多栏式日记账核算组织程序】Accounting ProcedureB
38、ookkeeping Procedure using VouchersBookkeeping Procedure using Categorized Accounts SummaryBookkeeping Procedure using Columnar JournalBookkeeping Procedure using Summary Voucher会计核算程序记账凭证核算程序科目汇总表核算程序 多栏式日记账核算程序 汇总记账凭证核算程序【内部控制的基本原理，财产清查的意义和种类，财产清查的方法，财产清查结果的处理】Internal ControlThe principles of Int
39、ernal ControlInspection of assetsReevaluation of fixed asset内部控制内部控制的基本原理资产清查固定资产重估 其中有涉及商业会计方面的会计核算处理，例如商品的买卖以及价格折扣与现金折扣计算等。 还有工业会计的成本核算。Deferred Expense （Prepaid Expenses）Deferred Revenue （Unearned Revenue）Accrued Expense （Accrued Assets）Fixed Assets（历史成本发生原则与资本性收支原则）收支对应概念延期费用（预付费用）递延收入（预收收入）增长费用
40、（增长资产）固定资产Analyzing TransactionsUsefulness of an AccountCharacteristics of an AccountAnalyzing and Summarizing Transactions in AccountsTransactions and Balance Sheet AccountsIncome Statement AccountsDividendsNormal Balance of Accounts经济业务分析会计科目的作用会计科目的特点经济业务与会计科目的分析与总结经济业务与资产负债表类科目损益表会计科目利润分配表账户余额汇总
41、表BudgetingNature and Objective of BudgetingObjectives of BudgetingHuman Behavior and Budgeting预算预算目标的种类预算目标预算与人类行为Budgeting SystemsStatic BudgetFlexible BudgetComputerized Budgeting Systems预算体系静态预算弹性预算预算系统的电脑化Mater BudgetIncome Statement BudgetsSales BudgetDirect Material Purchases BudgetDirect Labo
42、r Cost BudgetFactory Overhead Cost BudgetSelling and Administrative Expenses BudgetBudget Income Statement主预算收入报表预算销售预算直接材料采购预算直接人工成本预算制造成本预算销售与管理费用预算收入预算Balance Sheet BudgetCash BudgetCapital Expenditure BudgetBudgeted Balance Sheet资产预算表现金预算表资本支出类预算资产负债表预算The Account and the Basic ConstructionsAcco
43、unting accountDebitCreditExpansion of Basic Equation账户及基本构成会计科目借方贷方会计方程式的延伸Double entry bookkeepingDebitingCreditingSimple EntryCompound Entry复式记账法借记贷记简单分录复合分录Debit-credit Book Keeping借贷记账法Accounting ClassificationAccount Category ReferenceAccount TitleChart of Accounts会计科目分类科目分类参考会计科目会计科目表Analyzing
44、 TransactionsUsefulness of an AccountCharacteristics of an AccountAnalyzing and Summarizing Transactions in Accounts 经济业务分析会计科目的作用会计科目的特点经济业务与会计科目的分析与总结经济业务与资产负债表类科目Debit and Credit ProcedureDebit and Credit Rules (5*5=25)A Assets Increase t Assets Decrease IL Liabilities Decrease I Liabilities Decr
45、ease tO Stockholders, Equity Decrease I Stockholders, Equity Increase fR Revenues Decrease I Revenues Increase tE Expenses Increase t Expense Decrease I借贷程序借贷法则(5*5=25种组合)资产增加；资产减少负债增加；负债减少股东权益减少；股东权益增加收入减少；收入增加费用增加；费用减少【会计凭证，会计账簿，会计凭证的意义及分类，原始凭证的填制与审核，记账凭证的填制 与审核，会计凭证的传递与保管，会计账簿的设置与种类，会计账簿的登记，对账与结账】Accounting DocumentSource DocumentPosting Document会计凭证原始凭证记账凭证VoucherDescript