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2024年1月6日发(作者：)

问答题

are the essential elements in decision making?and where does accounting fit into the

process?做决策时候的必要因素是什么？会计在其中起的作用？

TO use a rational decision making ,the problem or question must be clearly

,the facts surrounding the situation must be gathered and y,severa

alternative courses of action should be considered before a decision is reached.

accounting plays a vital role in providing information needed to make knowledgeable financial

decisions.

you were a banker considering a loan application ,why would you need accounting

information?如果你是一个在考虑借款申请的银行家 你需要会计信息的原因是什么

bankers could not evaluate the riskiness of potential loans without the accounting information.

a trial balance appears to be correct,does that guarantee complete accuracy in the

accounting records?Explain.如果试算平衡要矫正，能保证完全精确吗？说明。

even if the trial balance does show total debits equal to total credits,there may be errors.A

transaction may be omitted completely,or it may have been recorded incorrectly or posted to the

wrong account.

n why each of the following is important in accounting?

seperate entity concept会计主体:an entity is defined as the organizational unit for which

accounting recourds are mantained

assumption of arm's-length transactions:非关联交易假设it include not only exchange of

economic resources between separate entities but also events that have an economic impact

on a business but do not involve other entities.

cost principle.成本原则accountants record transactions at historical cost,that is ,at the

amount originally paid or received for goods and services in arm's-length

hisorical cost is assumed to represent the fair market value of the item at the date of the

transaction because it relfects the actual use of resources by independent parties.

monetary measurement concept货币计量:in accounting alltrasactions are recorded in

monetray amounts,whether or not cash is involved.

e. the going concern assumption:持续经营in the absence of evidence to the contrary ,the entity

is expected to continue in operation ,at least for the foreseeable future.

are financial reports prepared on a periodic basis?为什么财务报告要在期间报告？

current owners,prospective investors,bankers,and other obviously need up-to-date reports in

order to compare and judge a company's financial position and operating results on a continuing.

6.以日历年度和会计年度报告的区别

the life of an enterprise is divided into distinct accounting periods,each generally covering

12months or 12-month accounting period is referred to as the fiscal an entity

closes its books on December 31, it is said to be reporting on a calendar-year basis.

are revenues generally recognized?什么时候收入被确认？

earnings process is substantially complete,which generally means that a sale has been

made or services have been peformed

exchange has taken place

is the matching principle?什么是配比原则

all expenses incurred to generate the revenues recognized in an accounting period be matched

with those revenues.

会计循环八个步骤

1 analyze transactions and business documents分析交易活动和业务凭证

为什么是key step ？the document must determine the most appropriate way to record each

transaction and to recognize its economic impact on the accounting equation

2 journalize transactions 日记账登记

journals provide a chronological record of all entity transactions为主体经济活动提供序时的记录

较小的公司使用普通日记账general journal 大公司使用特殊日记账special journals

3post journal entries to accconut 过账

4determine account balances and prepare a trial balance结清账户余额

5adjusting entries 账项调整 目的：to bring account balances current in order to report all

assets,liability,owner's equity amounts properly,and to recognize all revenues and expenses for

the period on an accrual basis.

unrecorded revenues未入账收入unrecorded expenses 未入账费用 prepaid expenses 预付费用 unearned revenues 未实现收入

6preparing financial statements 编制报表 直接编报 工作底稿

7the closing process结账 结账应注意的几个方面：g entries must also be posted to

the appropriate ledger posted ,all nominal accounts will have a zero blance ,that

is,they will be "closed" b:closing entries should be made from data in the ledger accounts

tather than from the income statement itself c:the cost of goods sold account is an expense

other expense accounts ,cost of goods sold must be closed.

8preparing a post-closing trial balance 结账后的试算平衡

a listing of all real account balances after the closing process has been completed.在结账过程完成后所有实账户余额的列示。

to distinguish between real and nominal accounts?虚实账户的区别

real :appear on the calance sheet and are permanent in that they are nor closed th a zero

balance at the end of the each accounting period.出现在资产负债表中，每个会计期间期末余额不会结转为零而递延到下一期间

nominal:temporary in that they are reduced to a zero balance through the closingprocess at the

end of each accounting begin with a zeor balance at the start of each accounting cycle.

临时性账户在每个会计期末通过结账余额都结转为零

is the purpose of closing entries?结帐分录目的

the income statement accounts back to a zero balance,which makes the accounts ready

for a new accounting period and a new set of trasactions

er the net income or loss for the accounting period to owners' equity and reduce

owners'equity for any distributions to owners

t closing entries,revenue and expense balances would extend from period to

period,making it difficult to isolate the operating results of each accounting period.

11.为什么在会计期间末要对虚账户结账？

adjustments are made ,the income statement is prepared,and the balances in the temporary

accounts are then closed to an owners' equity account.

12资产负债表 利润表 现金流量表的主要目的

it shows a company's financial resources and the sources of ,or claims against ,touse resources.反映企业的财务资源 资产以及资源的来源或要求权

shows the results of an entity's operations for a period of time .it summarizes the revenues

generated and the costs incurred to generate those revenues.

shows the cash inflows and cash outflows of an entity during a period of time.

13.三大报表包括的项目

assets :economic resources that are owned or controlled by an entity.

liabilitie:an entity's obligations to pay cash or transferother economic resources to

suppliers,banker,and other creditors.

owners'equity:remaining claim against the assets of a business,after the liabilities have been

deducted,is owners' equity.在资产被扣减后

revenues:refers to increases in the resources of an entity from the sale of goods or services.

expenses:refers to the costs oncurred in normal business operations to generate revenues

net income:is an overall measure of the performance of a business entity ,it reflects the

business's accomplishments in relation to tis efforts during a particular period of time.

operating inbesting financing 经营 投资 筹资 活动

三大报表分别反应的内容

the balance sheet--financial status the income statement利润表--operating results the

statement of cash flows--obtain and use cash 现金流入流出

资产负债表的limitations 1 项目以历史成本列示 不反映现行价值2 只能反映货币计量的项目3 会计方法的不同和分类的差别造成对比困难

are the two fundamental ways to use financial information? 财务报表2个基本作用

help to predict a company's future cash flows by providing an indication of its earning

power and solvency position.预测未来现金流通过盈利能力和清偿能力

investors and credictors to influence and monitor the business decisions of a company's

managers.帮助投资者债权人影响 监控 管理者的决策

15什么是盈利能力和清偿能力 两者关系

both of then are important indicators of a company's future cash g power refers to a

company's ability to increase its wealth through operations and generate cash in the

cy refers to a company's ability to meet its obligations as they come due;specially it

refers to how well the timing of a company's cash flows matches the timing fo its cash

g power,which essentially refers to future cash flows,is distinct from

solvency,which is primarily with day-to-day cash flows and out these two concept are

not independent,and one can hardly exist without the other.

16.为什么在分析盈利能力的时候要特别注重盈利持续性

it refers to the extent to which an income number reported in the current period can be expected

to reflect future income levels.

are the probable user of a company's earning power and solvency position? 清偿能力和盈利能力的使用者可能哪些？

equity and debt investors

18. three ways to analysis of the company's financial statements?分析财务报表三条途径

ing ratios taht compare the dollar amounts in fianncial statement accounts to one

another

ing financial statement dollar amounts and ratios across time for a given company

ing financial statement dollar amounts and ratios among similar companies in the same

industry.

19.为什么公司要在财务报表中区别真实价值 和账面价值？

lly accepted accounting principles ,even if applied in a completely abjective and

appropriate manner,are inherently limited bucause they ignore much relevant information and

do not produce timely financial statements.固有局限 忽视相关信息没有及时报告

application of generally accepted accounting principles is influenced by the judgements and

biases of managment,which can further distort the correspondence between reported book

value and true value.受管理判断和偏见的影响

20.什么是收益质量quality of earnings？对财务报表使用者的意义？

the fact that managers can influence reported accounting numbers introduces an important

concept.

it measures how much the profits companies publicly report diverge from true perating

quality mueas that management has used much of tis discretionary influence to

report the dollar amounts on the financial statements in a way that serves its interests;high

quality means that management has exercised little or no such influence.

's the purpose of a financial statement audit by CPA?CPA审计财务报表的目的？

CPAs are required by generally accepted auditing atandards to probide reasonable assurance

that significant financial statement fraud or misstatement is not present in financial statements.

P202

22. purchases budget "mirror image" sales budget进货预算和销售预算之间的联系

the purchases budget is prepared after the sales budget is completed and after the existing

inventory of good for sale has been evaluated.

factors: the volume of purchases ,the unit prices,and the ourchase mix all reflect the estimates

included in the sales budget.

23.什么是盈亏平衡点break-even point？确定的时间

it is the minimum volume of sales the company needs to have,given the estimated operating

expenses,in order not to incur a loss.

once the sales budget and the operating-expenses budget are prepared,the accountant is ready

to determine the break-even point.

costs are classified as useful for income measurement purpose?为核算利润进行成本分类的目的

financial accounting:a cost calssification that relates to the traceability of costs to cost unit is a

particularly useful for income measurement purpose. direct and indirect costs

25:what costs are classified as useful for planning an control?为计划控制进行成本分类

variable and fixed costs变动成本和固定成本 controllable and non-controllable costs可控成本和不可控成本

26.销售预算包括： unit price sales volume sales mix 特点 flexible（business cycle,inflation）

complete(sales allowance,sales discounts) 灵活完整

27.内部控制体系包括：l enviornment ting system l activities

assessment ring

18.财务报告过程中防范措施：al control structure al auditors al

auditors securities and exchange commission

一单元

1（business interprise）企业机构an organization operated with the objective of making a profit

from the sale of goods or service.

2(non-profit organization)非盈利组织 an entity without a profit objective,oriented toward

providing services efficiently and effectively.

3(accounting会计)a service activity designed to accumulate,measure,and communicate financial

information about economic entities for decision-making purpose.

4(accounting cycle)会计循环the procedures for analyzing ,recording,classifying,summarizing,and

reporting accounting data.

5(management accounting )管理会计the area of accounting concerned with providing internal

financial reports to assist management in making dicisions.

6(annual report) 年报a document that summarizes the results of operations and financial status

of a company for the past year and outlines management's plans for the future.

7(financial reports)财务报告 reports summarizing the financial status and results of operations

of business entities,which included the balance sheet,the income statement,and the statement

of cash are included as the part of them for explanatory purpose.

8(financial accounting)财务会计 the area of accounting concerned with reporting financial

information to interested external parties.

二单元

1. (Concepts and assumptions/fundamental)基本概念The basic accounting

assumptiongs,principles,and procedures that determine the manner of ercording, measuring,and

repoeting an entity's transactions.

2. (Seperate entity)独立主体An organizational unit for which accounting records are kept and

about which accounting reports are prepared.

3. (Transactions)交易Exchanges of goods or services between entities ,as well as other events

having an economic impact on a business.

4. (Arm's-length transaction)非关联交易Business dealings between independent and rational

parties who are looking out for their own interest.

5. (Historical cost)历史成本The dollar amount originally exchang in an arm's-length transaction;

an anmint assumed to reflect the fair market value of an item at the transaction date.

6. (Monetary measurement)货币计量The idea that money,as the common medium of

exchange,is the accounting unit of measurement,and that only economic activities measurable in

monetary terms are inclluded in the accounting model.

7. (Periodic reporting)会计期间、期间报告The idea that the life of a business is divided into

distinct and relatively short time periods so that accounting information can be timely.

8. (Accrual-basis accounting)权责发生制会计A system of accounting in which revenues and

expenses are recorded as they are earned and incurred,not necessarily when cash is receivde or

paid.

9. (Revenuue recognition principle)收入确认原则The idea that revenues should be recorded

when the earnings process has been substantially completed and an exchange has taken place.

10.(Matching principle)配比原则The concept that all expenses incurred on generating revenues

must be recognized in the same reporting period as the related revenues.

11.(The Going Concern)持续经营The idea an accounting entity will have an continuing existence

for the foreseeable future.

12.(Busniess documents)业务凭证Records of transactions uesd as the basis for recording

accounting entries: includes invoices,check stubs,receipts and similar business papers.

13.(journal)日记账An accounting record in which transactions are first entered;provides a

chronological record of all business activities.

14.(journal entry)日记账分录A recording of a transaction where debits equal credits;usually

includes a date and an explanation of the transaction.

15.(Compound journal entry)复合日记账分录A journal entry that involves more than one debit

or more than one credit on both.

三单元

1. (Adjusting Entries)账项调整 Entrie required at the end of each accounting period to

recognize,on an accrual basis,revennues and expenses for the period and to report amounts for

asset,liability,accounting period;permanent accounts appearing on the balance sheet.

2. (Real account)实账户Accounts that are not closed to a zero balance at the end of each

accounting period;permantent accoundts appearing on the balance sheet.

3. (Norminal account)虚账户Accounts that are closed to a zero balance at the end of each

accounting period;temporary accounts genreally appearing on the income statement.

4. (Post-closing trial balance )结账后的试算平衡A listing of all real account balances after the

closing process has been eompleted;provides a means of testing whether total debits equal total

credits for all real accounts priov to beginning a new accounting cycle.

四单元

1.（Primary financial statement)基本财务报表The financial reports intended for use by a variety

of external groups include the balance sheet,the income statement,and the statement of cash

flows.

2. (The balance sheet)资产负债表The financial statement that shows the assets,liabilities,and

owners'equity of an entity at a particular date.

3. (Assests)资产Economic resources that are owner or conteolled by an entity.

4. (Liabilities)负债Obligations of an entity to pay cash or transfer other economic

resources;liablilties represent claims against assets.

5. (Owner's equity)所有者权益The ownership interest in the assets of an entity;equals total

minus total liabliltles.

6. (Capital Stock)股本The portion of a corporation's owners'equity contributed by investors in

exchange for shares of stock.

7. (Dividends)股息Distributions to the owner of a corportion.

8. (Retained earnings)留存收益The portion of a corporation's owners'qeuity that has been

earnde form profitable operations and not distributed to stockholders.

9. (The income statement)利润表The financial statement that summarizes the revenues

generated and the expenes incurred by an entity during a period of time.

10.(Revenues)收入Inreases in a company's resources from the sale of goods or services.

11.(Expenses)费用Costs incurred in the nirmal course of business to fenerate revenues.

12.(Statement of cash flows)现金流量表The financial statement that shows an entity's cash

flows and outflows during a period of time.

13.(Gross margin)毛利The excess of net sales revenue over the cost of goods sold.

五单元

1. （Earning power)盈利能力A company's ability to increase its wealth through operations and

generate cash in the future.

2. (Solvency)清偿A company's ability to meet its obligations as they come due,it refers to how

well the timing of a company's cash inflows matches the timing of its cash ents

the ability of a company to convert its existing assets to cash.

3. (Earning persistence)持续盈利The extent to which an income number reported in the current

period can be expected to reflect future income levels.

4. (Operating performance)经营业绩The extent to which the asset and liability flows change a

company's net asset position from one period to the next.

5. (Fmancial flexibility)财务弹性Company's ability to produce cash through means other than

operation

六单元

1. (Quality of earnings)收益质量Measures how much the profits companies publicly erport

diverge from true operating earnings.

2. (Good will)商誉Present the value of a company as a working unit-the way a company's assets

interact to produce a product or service that has been used and relied upon by customers or

clients.

3. (Fair market value)市场价值Fair purchasing price or selling price in a market.

七单元

1. (Internal control struture)内部控制体系Safeguards in the form of policies and procedures

established to provide managenment with reasonable assurance that the objectives of an entity

will be achieved.

2. (Control enviornment)控制环境The actions,policies,and procedures that reflect the overall

attitudes pf top management,the owners about control and its importance to the entity.

3. (Segregation at duties)职责分离On department or individual should be respomsible for

handling all phases of a transaction.

4. (Physical control)实物控制Physical precautions used to protect assets and records;examples

include the following:locks on doors,fireproof vaults password verification,security guards,etc.

5. (Indepenment checks on performence)绩效的独立审查Procedures for continual internal

verification of other controls.

八单元

1. (IIA)内部审计师协会Non-profit organization that has a set of professional standards to guide

the conduct and activities of internal auditors.

2. (CIA)注册内部审计师Recognition given to individuals who pass the Institutd of Internal

Auditor's CPA examination.

3. (External andit)外部审计Audits conducted by CPAs who are independent of the client

company.

4. (Audit report)审计报告Report used to communicate audit findings to users of financial

statements.

5. (Standard unqualfied andit report)标准的无限制条件审计报告Audit report indicating that all

auditing conditions have been met,no significant misstaterments have been discovered and

remain incorrected,and the auditors feel the financial statements are fairly stated in accordance

with generally acceoted accounting principles.

6. (Public company)上市公司Entities whose stock is publicly traded.

九单元

1. (Budgets)预算The financial operating plan or forecast for an organization for a fixed period.

2. (Master budgets)总预算 The total of separate budgets from different departments within a

company that shows in detail how the entire business operates.

3. (financial forecast)财务预测An estimation of what will probably happen in the future,based

on past and present fiscal records.

4. (Accrual basis)权责发生制The method of keeping accounts that recognizes income when

earned and expenses when incurred regardless of when cash is received of diasbursed.

5. (Outstanding obligations)未清偿债务Unpaid or unmet obligations,usually debts.

6. (Break-even point)盈亏平衡点The minimum volume of sales the conpany needs to have,given

the estimated operating expenses,in order not to incur a loss. The accuracy of the break-even

point depends on the skill with whith the operating expenses have been estimated.

7. (Capital expenditures budget)资本支出预算The estimated costs for new additions to plant

facilities,or for replacement or improvement projects for the company's fixed assets.

十单元

1. (Direct cost)直接成本Costs that are directly associated with a particular unit of activity.

2. (Period cost)期间成本Costs that are deducted as exoenses during the current period without

having been previously classified as costs of inventory.

3. (Fixed cost)固定成本Those costs which are unaffected by changes in the level of production.

4. (Sunk cost)沉没成本Costs which remain the same irrespective of which alternative in chosen.

5. (Avoidable cost)可避免成本Costs that can be eliminated if activity is discontinued.

6. (Opportunity cost)机会成本The value of the sacrifice of oppprtunity forgone.

专业术语

非营利性组织 non-profitable 会计模式 accounting model 非关联交易 arm's-length

transaction 成本原则 the cost principle历史成本 historical cost货币计量 the monetary

measurement concept交易活动transactions 权责发生制会计accrual accounting 收入确认原则revenue recognition principle 会计期间 time period concept 业务凭证 business ducument复合日记账分录 compound journal entry产品销售成本cost of goods sold 借方debit 贷方credit 利息 interest存货inventory 日记账journal 日记账分录journal entry 调整分录adjusting entries结账分录closing entries 结账后的试算平衡 post-closing trial balance基本财务报表 primary financial statement 资产负债表the balance sheet 资产assets 负债liabilities

所有者权益 owners'equity股本capital stock 留存收益retained earnings 股息diviidends 损益表 income statement 收入revenues支出 expenses净收益 net income 每股收益 earnings

per share 现金流量表 the statement of cash flows 经营活动 operating activities投资活动

investing activities筹资活动 financing activities 盈利能力 earning power偿债能力 solvency权益性投资equity investment 流动资金 财务弹性 financial flexibility财务杠杆 financial

leverage流动性liquidity 经营业绩 operating performance记账错误 misrecording过账错误

misposting报账错误misstating 内部控制体系internal control structure 控制环境control

environment 组织结构 organizationgal structure财务系统accounting system 控制活动control activities 强制性休假mandatory vacation 定期岗位轮换 period rotation 内部审计internal audit 内部审计师协会institute of internal auditor IIA注册内部审计师certified internal

auditor CIA 公认审计准则generally accepted auditing standards GAAS 外部审计internal

revenue service IRS 国内收入署 external audit 标准的无限制的审计报告 standard

unqualified audit report 反对意见adverse opinion 放弃发表意见 disclaimer of opinion 证券交易委员会securities and exchange commission SEC 预算budgeting财务预测 financial

forecasting 控制工具 control device 通货膨胀inflation 盈亏平衡点 break-even point权责发生制accrual basis 未清偿债务outstanding obligations 可收回账款 collectiblereceivables现金流量 cash flow 清算价值 liquidation values 赊购 purchase on credit 现购 purchase with

cash首付款cash-down payment 账户余额 account balances 总分类账 general ledger 会计科目表 chart of accounts 业务凭证 business document basic accounting equation 基本会计等式 residual amount 余额 accumulated earnings 累计收益 number of shres of stock

outstanding发行在外的股份数 gross margin/fross profit 销售毛利 price earning ratio 市盈率

sales invoice 销售发票 check stub 支票存根 cost unit 成本单位 control device 控制工具

collectible receivables 预期可收回账款

accountants dont record all the activities of economic entities,only those that can be measured in

monetary terms.

in accounting,all transactions are recorded in monetary amounts,whether or not cash is involved.

the shorter the reporting period the less exact are the measurements of assets and liabilities and

the recognition of revenues and expenses.

expenses that cannot be matched with revenues are assigned to the accounting period in which

they are incurred.不能和收入相配比的费用需要在发生的当期确认。

the dividends accounts is also a nominal account that must be closed at the end of the

accounting r,dividends are not expenses and will not be reported on an income

statement.股息账户是虚账户，必须在会计期间末结转。股息不作为费用在利润表中作报告。

如果是以现行市场价值列报的 所有者权益能够代表企业价值 但是由于资产以历史成本记录 所有者权益与企业的实际价值并不等同 企业的实际价值取决于非关联交易的结果。

每股收益表明与各投资者在企业的投资规模匹配的净收益的增长幅度。

generally,direct costs are varible ,while manufacturing overhead may be either fixed or varible.

generally,it will be fouond that direct cost may often be avoided while allocated cost may not.直接成本是可免的

本文标签： 成本会计价值