1、 Chapter one Introduction to Accounting 1.1 Bookkeeping and AccountingAccounting is an information system that identifies，measures，records and communicates relevant，reliable，consistent，and comparable information about an organizations economic activity. Its objective is to help people make better de
2、cisions.An understanding of the principles of bookkeeping and accounting is essential for anyone who is interested in a successful career in business. The purpose of bookkeeping and accounting is to provide information concerning the financial affairs of a business. Owners, managers, creditors, and
3、governmental agencies need this information.An individual who earns living by recording the financial activities of business is known as a bookkeeper, while the process of classifying and summarizing business transactions and interpreting their effects is accomplished by an accountant. Accountant is
4、 the individual who understands the accounting principles, theoretical and practical application, and can manage, analyze, and interpret the accounting records. The bookkeeper is concerned with techniques involving the recording of transactions, and the accountants objective is the use of data for i
5、nterpretation.第一章 tpt 会计导论 .intrdkn1.1 簿记与会计会计是一个信息系统，aidentfai辨别、mez测量、记录和交流相关的relvnt、可靠的 rilaibl、持续的knsistnt和可比的kmprbl 一个组织经济活动的信息。它的目标是帮助人们做出更好的决定。对在商业事业取得成功感兴趣的人，对账簿和会计的原理prinspl的理解是必要的isenl。账簿和会计的目的 p:ps是提供消息关于 kns:ni一个企业的财务事务。业主，经理，债权人kredit，和政府的代理eidnsi需要这些消息。一个个体.individjul通过记录企业的财务信息赚取生计（ea
6、rn living）是簿记员；分类klsifai 与汇总企业交易 trnzknz和解释int:priti它们影响ifekt的过程是被会计完成kmplit的。会计师是知道会计准则、理论iretikl, 与实际prktikl 应用.plikein，能够管理、分析和解释会计记录的人。簿记员涉及（is concerned with）一些技术tekni:k包括记录交易，会计师的目的是使用数据作解释in.t:pritein。1.2 The Field of Professional AccountingThere are three fields of professional accounting.Pu
7、blic accounting is an area of accounting where accountants perform their services for the general public rather than for a single organization. The basic services provided by a public accountant are auditing and preparing tax reports, assisting in various tax problems, and making recommendations for
8、 business decisions.Most of the people in the public accounting are licensed as certified public accountants（CPAs）.Almost all countries in the world have laws for the CPAs. In USA, the certification examinations are prepared and administrated by the American Institute of Certified Public Accountant
9、(AICPA).The equivalent of a CPA in UK is called a chartered accountant. Chinese Institute of Certified Public Accountants (CICPA) is responsible for administrating Chinese CPAs.Private accounting is an area of accounting where accountants perform their services for a single organization. The private
10、 accountant maintains the accounting records and provides management with financial data needed for business decisions.Accountants provide services to all types of business entities. It is important, therefore, that you are familiar with the characteristics of the different forms of business organiz
11、ation. The three forms of business ownership are clearly presented in the text and are summarized as follows.1.2 专业会计领域专业会计包含三个方面。公共会计是会计的一个领域，会计师提供他们的服务给公众（general public）而不是一个单一的组织。公共会计师提供的基础服务是审计:diti和准备税务报告，辅助各种税务问题，为商务决策提供建议.rekmendein。从事公共会计的大多数人都是得到领有执照的laisnst注册会计师s:ti.faid。世界上几乎所有的国家都有关于 CP
12、A 的法规。在美国，认证考试(certification examinations)是由美国会计师协会institju:t 准备与实施dministreit的。CPA 相当于 ikwivlnt英国的特许t:td会计师. 中国注册会计师协会对中国注册会计师负责。私用praivit会计是会计的一个领域，会计师提供他们的服务给单一的企业。私用会计维护meintein 会计信息，为管理部门提供企业决策所需要的财务数据。会计师提供服务于所有类型的商务实体。它是重要的，因为，你必须熟悉（be familiar with)商务组织不同形态的特点。企业所有权(business ownership)的三种形式在
13、文章中被清楚地阐述，概述smraiz如下。A single or sole proprietorship is a business that is owned by one individual but is not established as a separate entity under the law.A partnership differs from a single proprietorship only in that it has more than one owner. The owner or owners of proprietorships and partners
14、hips are personally liable for the debts of the business.A corporation is established under the law as a separate entity，hence, its owners (shareholders) are not liable for the debts of the corporation.The chief accounting officer in a medium-sized or large business is usually called the controller,
15、 who manages the work of the accounting staff. The work of accountant in a private business mainly includes the design of accounting system, cost accounting, internal control and auditing.Government and nonprofit accounting is an area of accounting where accountant perform their service for local, s
16、tate，and federal governmental agencies, as well as for nonprofit organizations. The government accountant performs all the functions of private or public accountant. Nonprofit organizations include universities, hospitals, churches, symphony orchestras, charitable organization and so on. Nonprofit a
17、ccounting follows a pattern of accounting that is similar to governmental accounting.个人独资企业prprait.ip是在法律下个人独有的.individjul 而不是被作为单独实体(separate entity)被确立istblit的企业。合伙企业不同于（differs from）独资企业仅仅在于它有多个拥有者。独资企业与合伙企业的拥有者对企业债务承担个人责任laibl。公司是被依法确立的一个单独实体；因此hens，他的所有者（股东.huld）不对公司债务承担责任。财务总监（CAO）在中型mi:dimsai
18、zd或大型企业经常被叫做控制人，管理会计工作人员st:f。在私人企业从事会计工作，主要包括设计会计系统，成本会计，内部int:nl 控制和审计 :diti。政府与非盈利.nnprfit组织会计是会计的一个领域，会计师提供他们的服务给地方的lukl，国家的，和联邦fedrl政府机构，以及非营利组织。政府会计执行私用与公共会计所有职能。非营利组织包括大学，医院，教堂，交响乐simfni 团:kistr, 慈善tritbl组织等等。非盈利会计与政府会计的模式 ptn 相类似。1.3 Accounting Concept and PrinciplesAccounting practice needs
19、certain guidelines for action. The accounting principles provide guidelines or directives to accounting practice. The generally accepted accounting principles (GAAP) consist of a number of concepts, principles and assumption:The accounting entity concept: An accounting entity is any economic unit th
20、at controls resources and engages in economic activities. Every business is perceived to be or treated as an entity, separating and distincting from its owner(s) and from any other business. The accounting entity concept is applied to all form of organizations: single proprietorship, partnership and
21、 corporation.The objectivity principle: The objective principle requires business transactions and financial statements to be based upon objective and verifiable evidence. Each accounting transaction should be supported by business documents (known as source documents), such as invoices, purchase or
22、ders, receipts, or canceled checks. Therefore, the information on the accounting records and financial statements can be verified.The cost principle: The cost principle states that for accounting purposes, all business transactions will be recorded at cost or the actually dollars paid. These costs w
23、ill be maintained in the accounting records until the asset are sold, expired or consumed. Cost provides a reliable measurement of the assets value at the time it is acquired, eliminating 1.3 会计概念knsept与准则会计实践需要某些行为准则。会计准则为会计实践提供标准与法规direktiv 。一般公认的会计准则由一些概念，准则和假设smpn组成：会计主体概念：会计主体是在经济活动中掌握资源并从事(eng
24、age in)经济的经济单位。每个企业都被认为psi:v或被视为一个主体，以区分sepreiti和鉴别与它的所有者和其他企业。会计主体概念被用于所有的组织形式：独资企业，合伙企业和公司。客观性原则：客观性原则要求商务交易trnzkn与财务报表(financial statement)基于客观可核实 veri.faibl的证据evidns 。每个会计交易都应该被商业文件所支持（称为源文件） ，例如发票invis，采购p:ts订单，收据 risi:t，或者作废的knsl账单。因此，会计记录和财务报表的信息可以被验证verifai。成本原则：成本原则规定，对于会计目标，所有商务交易将被以成本价或实际
25、支付价记录。成本必须在会计记录中保持到资产set 被出售，到期 ikspai 或用光。成本为资产被取得 kwaid时的价值提供了一个可靠的计量memnt，消除了高估或低估的可能。the possibility of someones overvaluing or undervaluing the asset.The gonging-concern principle: Going-concern principle holds that the entity will remain in operation for the foreseeable future. It will use its
26、 assets to carry on its operations, and with the exception of merchandise, not offer the assets for sale. If an entity will not continue into the future (for example, due to bankruptcy), the historical cost figures will be irrelevant and liquidation values will be reported.Revenue recognition princi
27、ple: The revenue recognition principle requires that revenue be recognized at the time it is earned. The following three points are essential for as to understand the revenue recognition principle:The inflow of assets associated with revenue does not have to be in the form of cash.Revenue is earned
28、at the time services are rendered or at the time title to goods sold is transferred.The amount of revenue equals cash received plus the cash equivalent (fair value) of other assets received.The accounting period principle: The accounting period principle identifies a businesss activities during a sp
29、ecific time period, which is called accounting period. An organization usually uses one year as its primary accounting period. However, an organization can also prepare interim financial reports that cover one month or a three-month period.持续经营原则：持续经营原则认为，实体将持续经营在可预见的f:si:bl未来。它将运用资产继续进行（carry on）经营
30、，除了商品m:tndaiz ，不提供资产出售。如果一个实体不能延续到未来（例如，由于破产bkrptsi） ，历史成本数据fig 将无关紧要irelivnt，清算.likwidein价值将被报告。收入revinju:确认.rekgnin原则：收入确认原则规定，收入在其获得时加以确认。以下是关于（as to）理解收入却认原则必不可少的isenl（be essential for 对必不可少）三点：与收入有关的(associate with)资产流入influ不一定以现金形式。取得收入的时间是，服务被提供 rend的时间，或者已销售货物（goods sold）所有权（title to）被转移trns
31、f:的时间。收入总额等于i:kwl 现金收入risi:v 加上其他资产收入的现金等价物（公允价值） 。会计期间原则：会计期间原则确定一个企业的活动在一个特殊的时间段，它被叫做会计期间。一个组织通常以一年为其主要的会计期间。然而，一个组织也可以准备中期intrim财务报表，包括一个月或三个月（一个季度） 。Materiality principle: The materiality principle indicates that the requirements of accounting principles may be ignored if their effects on the fi
32、nancial statement are unimportant to users. An accountant makes a judgment that considers whether an amount is larger enough to influence or change the decisions of people who rely on certain information. If the amount does not affect the decision, a more expedient accounting method may be used for
33、that item.Matching principle: The matching principle requires that expenses be reported in the same accounting period as revenues that were earned as result of expenses. The matching of expense with revenues will sometimes require a company to predict future events.Conservatism principle: The conser
34、vatism principle implies that if two or more valid alternatives exist, the preference for possible accounting measurement errors should be in the direction of understatement rather than overstatement of assets and income.Full-disclosure principle: The full disclosure principle requires that financia
35、l statements and their accompanying financial notes include all relevant information about the operations, financial position, and cash flows of the entity. In other words, significant information should not be withheld and sufficient information should be included to make the financial report under
36、standable.重要性m.tiriliti原则：重要性原则表明，对会计报表的使用者来说影响不重要的会计准则的要求是可以忽略的。一个会计师做出判断需要考虑的是，一个数据是否大到足够影响或改变依赖(rely on)这些特定信息的人们的决定。如果这个数据不影响决定，一个更适宜ikspi:dint 的会计方法将被用于该项目。配比mti原则：配比原则要求，在发生费用 ikspens所取得收入的同一会计期间内报告费用。费用与收入的配比有时需要公司去预测pridikt未来事项。谨慎性kns:vtizm 原则：谨慎性原则意味着，如果两个或更多有效vlid替代品 :lt:ntiv存在，优先考虑会计计量误差倾
37、向(in the direction of)保守陈述而不是夸大资产与收入。充分披露原则：充分披露原则要求，财务报表与其相应的财务票据包含所有与经营.prein有关的信息，财务状态，以及实体现金流。换句话说，重要signifiknt 信息不能被扣留 wiheld，应该包含充足的sfint信息使财务报告可理解。1.4 Ethics in AccountingEthics are beliefs that differentiate right from wrong. Ethics are crucial in accounting. In recent years, there have been
38、 widespread interests in accounting ethics, due partly to wide media coverage of events involving a host of misdeeds, such as insider trading, tax evasion, audit failure, and fraud. Reports of unethical behavior are a threat to public confidence in the accounting profession.Almost all major accounti
39、ng associations in the world have a code of professional conduct. Though differences exist among different accounting ethics code, the basic ethical standards that are expected of professional accountants are confidentiality, competence, objectivity, and integrity.Confidentiality: Accountants have a
40、 duty to refrain from disclosing confidential information unless legally obligated to do so.Competence: Accountants have a duty to perform their professional duties according to high standards and to ensure that they stay with current changes in the profession.Objectivity: Accountants must fully dis
41、close all relevant information that assists users to understand financial reports.Integrity: Accountants have a responsibility to report favorable as well as unfavorable information and to refrain from taking actions which undermine an organizations legitimate and ethical objectives.1.4会计道德规范道德是对是非对
42、错的信仰。道德是会计的关键。在近些年，会计道德已经引起广泛关注，部分原因是媒体广泛的报道一系列(a host of)犯罪行为，例如内幕交易，偷逃ivein税款，审计 :dit失败feilj，和欺诈fr:d。不道德行为的报道是对会计行业公信力的一种威胁。世界上几乎所有的会计协会.susiein都有一个职业行为规范。尽管不同的会计准则之间存在差异，基本的道德标准stndd 是希望会计行业具有机密性.knfi.deniliti，竞争力kmpitns，客观性，公正性integriti。机密性：会计师有责任去避免rifrein泄露diskluz机密信息，除非在法律上li:gli有义务bligeit这样做。竞争力: 会计师有责任按高标准履行他们的职责，确保他们与行业的前沿变化并驾齐驱。客观性：会计师必须充分披露相关信息，帮助使用者们去理解财务报告。公正性：会计师有责任报告利好与非利好消息，避免采取破坏.ndmain组织合法性liditimit及道德目标的行为。
