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首页 APS会计

APS会计.doc

APS会计

qiuyang
2014-04-03 0人阅读 举报 0 0 暂无简介

简介:本文档为《APS会计doc》,可适用于考试题库领域

SeniorSeniorInternationalAcoounting国际会计ThemaintaskofInternationalAccountingistocomparetheChineseaccountingstandardwithInternationalaccountingstandard(IAS)ForexampleAsforthevaluationofinventory,thereisamethodcalledLastinFirstoutinChineseaccountingstandard,whileintheinternationalaccountingstandard,thismethodisnotincludedWHY:进一步考虑一下为什么LIFO这种计量方式在中国有但是在国际上没有。AdvancedFinancialAccounting高级财务会计Advancedfinancialaccountingmainlyconcernedwithfinancialconsolidation(财务报表合并)FinancialconsolidationusuallyneedstobedonewhencorporatecombineoronecompanybuysstockrightsofanothercompanyHOW:进一步考虑不同合并方式下处理方法的区别。ManagementInformationSystem管理信息系统Managementinformationsystemisthedisciplinecoveringtheapplicationofpeople,technologiesandprocedurestosolvebusinessproblemsThemostpartofthecourseisaboutthedesignandanalysisoftheinformationsystem,itisbelongtothecomputertechnology,weaccountingstudentsonlyneedtoknowthatthemanagementinformationsystemcanmeasureenterpriseoperationcondition,usepastdatatopredictthefuturefromoverallsituation,helptomakebusinessdecisionandrealizeenterprises’planningobjectivesWhat’smore,thecourseletusknowhowtousesystemwhenwebecomemanagersForexampleSupposeIanamanagerofashopandIneedtoputoutaframeworkofaMIStohelpmekeepoldcustomsImaydesignasystemlikethis:wesetpermanentfileforeverycustomwhocometoourshopandbuythings,theneachtimetheycomeandconsume,werecordtheinformationaboutthetimetheycomeandgoodstheybuyAfteraperiodoftime,wecandrawmuchinformationfromthissystem,suchassalesdata,(管理信息系统的应用举例可以自己发挥)JuniorManagerialAccounting管理会计ManagerialaccountingisalsocalledmanagementaccountingItisoneofthemajorbranchesofmodernaccounting(Anotherisfinancialaccounting)ManagersuseaccountinginformationtomakebusinessdecisionswhichwillallowthemtobebetterequippedintheirmanagementandcontrolfunctionsInmanagerialaccounting,weusesomemethodtohelpmakingdecisionsthemostimportantmethodiscostvolumeprofit(CVP)analysisItisbreakevenanalysisAcriticalpartofCVPanalysisisthepointwheretotalrevenuesequaltotalcosts(bothfixedcostandvariablecost)Atthisbreakevenpoint(BEP),acompanywillexperiencenoincomeorlossTotalRevenue=TotalcostsTotalRevenue=Salesprice*NumberofUnitsTotalCosts=Fixedcostunitvariablecost*NumberofunitsNumberofUnits=Fixedcost(Salespriceunitvariablecost)TheassumptionsunderlyingCVPanalysisare:​ allunitsproducedaresold(Noendingfinishedgoodsinventory)​ constantvariableprice​ constanttotalfixedcost​ constantsalesprice​ constantsalesmixOneofthemainmethodsofcalculatingCVPisProfitVolumeRation,itisalsocalledcontributionmarginratioContributionmarginratio=ContributionMarginSalesContributionMargin=Salesvariablecost(Contributionmarginratio=(salesvariablecost)sales)Thereissomedifferencebetweenfinancialaccountinginformationandmanagementaccountinginformation(中级财务会计同样适用此表格)MAinformationFAinformationWayofcalculateReferencetotheneedsofmanagersOftenuseMIS(管理信息系统)ReferencetofinancialaccountingstandardsusersManagerswithintheorganizationShareholdersandcreditorsOutsideusersWayofuseConfidentialandusedbymanagementPubliclyreportedAimForfuturedecisionsForwardlookingHistoricaloperatingstatusAccountingExperiment会计实验Itistheindoorpracticelesson,weusetruetransactionsofacompanyoccurredfromJulytoSeptemberasourlearningmaterialfollowaccountingrulesofenterprise,pretendustrueaccountants,helpthecompanyfinishtheiraccountingworkAlloftheworkisdoneoncomputerTheproceduresareasfollows:​ Accordingtotheoriginaldocuments,journalvoucher​ Accordingtovoucher,finishbankdepositjournalandcashdailystatement​ Accordingtovoucher,finishsubsidiaryledger​ Accordingtovoucher,makeaccountingworkingpapers(工作底稿)​ Accordingtoaccountingworkingpaper,finishgeneralledger​ Accordingtogeneralledgerandsubsidiaryledger,finishfinancialstatementsOriginalDocuments①Voucher②③④BankdepositjournalsubsidiaryledgeraccountingworkingpaperCashdailystatement⑤Generalledger⑥FinancialStatementAudit审计ItisanevaluationofanorganizationorenterpriseAuditorsareperformedtoascertainthevalidityandreliabilityofinformationAccountinginformationisthebasisfortheaudit(theinformationincludesaccountingdocument,accountingbooksandfinancialstatements)ThegoalofanauditistoexpressanopinionontheorganizationsysteminquestionunderevaluationbasedonworkdoneonatestbasisTheauditorcanissuetypesofreportsonfinancialstatements:​ unqualifiedopinion​ unqualifiedopinionwithexplanatorylanguage​ qualifiedopinion​ adverseopinion​ disclaimerofopinionTherearetwotypesofauditors:internalauditorsandexternalauditorsInternalauditorsareemployeesofacompanyhiredtoassessandevaluateitssystemofinternalcontrolTomaintainindependence,theypresenttheirreportsdirectlytotheboardofdirectorsortotopmanagersExternalauditorsareindependentstaffassignedbyanauditingfirmtoassessandevaluatefinancialstatementsoftheirclientsortoperformotheragreeduponevaluationStatementanalysis财务报表分析StatementanalysisisbasedonfinancialstatementsAnalyzeenterprisesolvency,operatingcapacityandprofitability,inordertoknowthewholeconditionofcompanies,evaluateafirm’sfinancialperformanceEnterpriseSolvency偿债能力Shortterm:currentratio,quickratioCurrentratio=CurrentassetsCurrentliabilities(Currentratioincludecash,cashequivalents,accountsreceivable,inventory)Currentratioisgenerallybelievedthatiftheresultequal,itisthemostsatisfactoryIfthecurrentratioistoolow,companiesmayfacedifficultiesindebtrepaymentwhileifthecurrentratioistoohigh,itmeansthatcompaniesarenotefficientbecauseitdidn’tmakefulluseofcurrentassetsQuickratio=(cashassetsreceivableshortterminvestments)currentliabilitiesQuickratioofIisgenerallyconsideredreasonable,ifmorethanone,theenterpriseshorttermliquidityisstrongbutprofitabilitywilldeclineIfquickratioislessthan,companywillneedtorelyontosellstockorborrownewdebttorepaydebtobligationsQuickratioissimilartoCurrentratio,Currentratioaddsinventory,whichmaynotalwaysbeeasytosellquicklyLongterm:AssetLiabilityratio=TotalliabilitiesTotalassetsAssetliabilityratioisgenerallybelievedthatshouldmaintainataroundThissuggeststhatbusinessnotonlyhasgoodsolvencybutalsohasagooddebtmanagementcapacityOperatingCapacity营运能力Accountsreceivableturnover=NetsalesAveragebalanceofaccountsreceivableAveragebalanceofaccountsreceivable=(beginningAREndingAR)Highaccountsreceivableturnoverrateindicatingthatthecompanyrecovermoneyquickly,collectionperiodshort,thedaysshorterthebetterProfitability获利能力CapitalProfitMargin=GrossprofitCapitalThehigherthisratio,indicatingtheuseofcorporatethebetter,profitabilitystrongerIfitislow,itindicatetheineffectiveuseofcapital,corporatecapitalweakerprofitability

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