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首页 会计学基础Chapter 2.ppt

会计学基础Chapter 2.ppt

会计学基础Chapter 2.ppt

上传者: 80后鲤好鮶 2017-09-05 评分 5 0 191 26 867 暂无简介 简介 举报

简介:本文档为《会计学基础Chapter 2ppt》,可适用于财会税务领域,主题内容包含ChapterFinancialStatementsAccountingTransactions财务报表与经济事项本章主要内容AccountingE符等。

ChapterFinancialStatementsAccountingTransactions财务报表与经济事项本章主要内容AccountingElementsAccountingEquationGAAPFinancialStatementsBusinessTransactionAccountingDocumentsAnalyzingBusinessTransactions引子您了解您的财产与您获得这些财产所需资金来源渠道之间的关系吗?您的财产现金手机电脑财产的来源父母给的亲戚给的向亲戚朋友借的引子对上述问题的回答需要我们从以下三方面考虑:我们日常生活的开支和财产从哪里来的?我们得到的ldquo钱rdquo又花在哪些方面?我们得到的ldquo钱rdquo与我们日常生活的开支和财产有什么关系?LessonAccountingElements会计要素Accountingelements会计要素Accountingelementsarethebasicclassificationofaccountingobject会计要素是会计对象的基本分类也是会计报表的基本构件。Assets(资产)Liabilities(负债)OwnerrsquosEquity(所有者权益)Revenue(收入)Expenses(费用)AssetsAssetsarepropertiesoreconomicresourcesownedbyabusiness定义:资产是指过去的交易或事项形成并由企业拥有或者控制的资源该资源预期会给企业带来经济利益(中国基本会计准则)CharacteristicofAssets:过去的交易与事项形成的企业拥有或控制的(财产ne资产)能够带来未来经济利益的。资产包含哪些内容:钱看得见实物的权力ExamplesofAssets:Cash(现金)AccountsReceivableNotesReceivable(应收账款、应收票据)Merchandise(商品)Equipment(设备)Building(建筑物)LiabilitiesLiabilitiesareobligationsofabusinessTheyareclaimsofothersagainstassetsofacompany定义负债是指过去的交易或事项形成的现时义务履行该义务预期会导致经济利益流出企业。(中国企业基本会计准则)CharacteristicofLiabilities:是一项现时的义务负债的清偿预期会导致经济利益流出企业。负债包含哪些内容:借款应付、应交或预收款。ExamplesofLiabilities:AccountsPayable(应付账款)NotesPayable(应付票据)Unearnedrevenue(预收收入)EquityEquityistheownerrsquosclaimontheassetsofacompanyItistheresidualinterestintheassetsofabusinessthatremainsafterdeductingliabilities定义:所有者权益是指所有者在企业资产中享有的经济利益其金额为资产减去负债后的余额(中国基本会计准则)所有者权益的特征经济资源的流入、剩余要求权、留剩权所有者权益是对企业净资产的要求权除非发生减资、清算企业不需要偿还所有者权益企业清算时只有在清偿所有的负债后所有者权益才返还给所有者所有者凭借所有者权益能够参与利润的分配ExamplesofEquity:Ownerinvestments(所有者投资):theownertransferspersonalassets,suchascash,intothebusinessOwnerwithdrawals(所有者撤资):theownertakescashorotherassetsfromthebusinessRevenueRevenue,oftenreferredtoassales,istheamountsearnedfromsellingproductsorservices收入指企业在销售商品、提供劳务或让渡资产使用权时形成的经济利益的总流入.CharacteristicofRevenue:日常经营活动产生的是经济利益的总流入表现为资产的增加或负债的减少.ExamplesofRevenue:Sales(销售收入)CommissionsEarned(佣金收入)RentRevenue(租金收入)InterestEarned(利息收入)收入按主次可分为主营业务收入和其他业务收入.RevenuecausetheincreaseofOwnerrsquosEquityExpensesExpensesarethecostsincurredingeneratingorproducingrevenue 费用指企业为获得收入而发生的的各项支出即为获取收入而支付的代价.费用的发生会导致资产的减少或负债的增加.  ExamplesofExpenses:AdvertisingExpense(广告费用)SalariesExpense(工资费用)RentExpense(租金费用)InsuranceExpense(保险费用)ExpensescausethedecreaseofOwnerrsquosEquityInterpretationIndividualsandorganizationswhoowntherighttoreceivepaymentsfromabusinessarecalleditscreditorsOneentityrsquospayableisanotherentityrsquosreceivableIfabusinessfailstopayitsobligations,thelawgivescreditorsarighttoforcesaleofitsassetstoobtainthemoneytomeettheirclaimsWhenassetsaresoldundertheseconditions,creditorsarepaidfirstbutonlyuptotheamountoftheirclaimsInterpretationAnyremainingmoneygoestotheownerofthebusinessCreditorsoftencomparetheamountsofliabilitiesandassetsonabalancesheettohelpthemdecidewhethertolendmoneytoabusinessAloanislessriskyifliabilitiesaresmallincomparisontoassets,becausetherearemoreresourcesthanclaimsonresourcesAloanismoreriskyifliabilitiesarelargecomparedtoassetsClassexerciseMatcheachofthesenumbereditemswiththeaccountingelementsonwhichitshouldbepresentedAccountsReceivableAccountsPayableservingfeesearnedSalariesexpenseOwner,investmentsAssetsLiabilitiesRevenueExpensesOwnerrsquosEquityLessonAccountingEquation会计恒等式AccountingEquation会计等式RememberndashabusinesstransactionwillALWAYSeffectatleasttwoitemswithintheequation,andassetswillALWAYSbeequaltototalliabilitiesandownerrsquosequityASSETS=LIABILITIESOWNERrsquoSEQUITY资产=负债所有者权益会计恒等式的含义企业所有资产都必定有相应的来源在任何情况下其左右双方的平衡关系都不会被破坏ClassexerciseDeterminethemissingamountforeachofthefollowingequationsAssets=LiabilitiesOwnerrsquosEquitya$,$,b$,$,c$,$,$,$,$,LessonGenerallyAcceptedAccountingPrinciples一般公认会计原则会计准则及其制订企业几乎每一项经济活动在进入会计系统、具体转化为明确的会计要素如资产、负债、收入、费用等时都存在着争议和判断的空间。协调、解决这些判断和争议问题需要ldquo多管齐下rdquo但一套有效的规则作用不可忽视。没有规矩无以成方圆会计准则制订:历史回顾美国:美国证券交易委员会会计程序委员会()会计原则委员会()财务会计准则委员会(现在)会计准则制订:历史回顾我国:年底发布了一份涵盖会计基本理论的ldquo企业会计准则rdquo年起陆续发布针对具体问题的会计准则年底、年初对已发布的准则进行较全面的修订截止到年月底财政部会计准则委员会又发布了多批征求意见稿会计准则制定受到干预的原因会计准则制订过程受到社会各界干预已是各国会计准则制订过程中的一个普遍现象。为什么社会各界愿意耗费一定的资源去干涉会计准则的制订过程?社会各界干预准则的预期收益何在?会计准则制定受到干预的原因会计准则具有ldquo经济结果rdquo不同的会计方法对企业最终所报送的财务报表影响较大会计准则是折衷与协调的产物国际会计准则制订中的权力之争国际会计准则委员会的成立及其发展年来自英、美等国的会计职业组织商定成立国际会计准则委员会(InternationalAccountingStandardsCommittee,IASC)负责协调各国会计准则之间的差异制订国际会计准则。国际会计准则委员会早期所制订的各项国际会计准则基本上涵盖了一些主要国家现行准则所允许的方法因而发布之后没有对各国现行准则产生多少冲击影响力也十分有限。国际会计准则制订中的权力之争迫于来自美国的阻力国际会计准则委员会被迫改组从IASC(InternationalAccountingStandardsCommittee)改组为IASB(InternationalAccountingStandardsBoard)。安然事件后国际会计准则委员会在迫使美国会计职业界接受乃至认同国际会计准则上取得实质性突破。GAAP一般公认会计原则ThepurposeofGAAPistomakeaccountinginformationrelevant,reliable,consistentandcomparableGAAP为了保证会计工作的正常进行和会计信息的质量是会计核算的基本前提。GAAP一般公认会计原则BusinessEntityPrinciple企业主体法人原则(会计主体原则)ObjectivityPrinciple客观性原则(真实性原则)CostPrinciple历史成本原则GoingconcernPrinciple持续经营原则MonetaryUnitPrinciple货币计量原则RealizationPrinciple收入实现原则InterpretationInformationthathasrelevancecanaffectthetypesofdecisionsmadebyusersInformationmusthavereliabilityfordecisionmakerstodependonitConsistencyensuresthatinformationispreparedusingthesameaccountingproceduresfromoneaccountingperiodtothenextIfcompaniesusesimilarpractices,usersareabletocomparecompaniesandtheinformationpossessescomparabilityBusinessEntityPrincipleEverybusinessmustkeepaccountingrecordsthatareseparatefromthoseoftheowner会计核算的范围不包括企业所有者本人的经济活动也不包括其他企业的经济活动。该原则明确了会计工作的空间范围。**Examplendashtheownercannotincludepersonalexpenses(suchasclothingorgoingtothemovies)aspartoftheexpensesofthebusiness**ObjectivityPrincipleFinancialstatementinformationmustbesupportedbyindependent,unbiasedandverifiableevidence客观性原则要求会计核算提供的信息应当以实际发生的经济业务及表明经济业务发生的合法凭证为依据。**Examplendashifyoupurchaseanasset,youmusthaveareceiptfromthesellertoprovethetransactionandprice**CostPrincipleAlltransactionsarerecordedbasedontheactualamountpaidorreceived历史成本原则包括两层涵义:第一层涵义指对财产物资、债权债务的计价以各该项目取得或交易发生时的实际交易价格为依据。第二层涵义则是指在各项目按实际成本入帐后除非该项目被结转或冲销否则不得调整其帐面价值**Examplendashifyoupurchaseanassetthatisworth$,butyouonlyhadtopay$,,thentheassetisonlyrecordedat$,**GoingConcernPrincipleFinancialstatementusersassumethatthestatementsreflectabusinessthatisgoingtocontinuetooperate持续经营原则假设会计主体的生产经营活动将无限期地延续下去在可预见的未来不会因破产、清算、解散等而不复存在。**Examplendashassetsvalueismaintainedintheaccountingrecordsatitscostandnotreducedtoaliquidationvalueuntilafterthesale**MonetaryUnitPrincipleTransactionareexpressedusingunitsofmoneyasthecommondenominatorBecausethemonetaryunit(money)isconsideredstable,atransactionisleftasitwasoriginallyrecordedandnotadjustedforchangesincurrency货币计量原则要求会计主体在会计核算过程中应采用货币作为计量单位记录反映会计主体的经营情况。该原则规定了会计信息系统主要提供的是可以用货币计量的信息。**Examplendashifyoumakeapurchaseofanassetfor$,USD,youwouldrecorditas$,CADIfthedollargoesupordown,youstilldonotadjustthevalue**RealizationPrincipleRevenueisrecordedatthetimeitisearned,regardlessofwhenpaymentisreceived收入实现原则要求以商品销售、劳务履行作为收入实现的标志。**ExamplendashifyouearnrevenueonJanuaryst,butdonrsquotreceivepaymentuntilFebruaryst,yourrevenuewouldstillberecordedonJanuaryst**课堂练习GAAP练习docLessonFinancialStatements财务报表LearningobjectivesIdentifyandexplainthecontentandreportingaimsoffinancialstatementsUnderstandthecontentandstructureofBalancesheet,IncomestatementandtheStatementofOwnerrsquosEquityQuickReviewWhatisAccountingelementsAccountingelementsarethebasisclassificationofaccountingobjectsWhatisthedetailedcontentofaccountingelementsAssetsLiabilitiesOwnerrsquosEquityRevenuesExpenses引子你从哪里得到你所需的会计信息?你要找到一些什么信息?您知道吗mdashmdash您可以买一股麦当劳的股票让自己成为该公司的股东!那么首先您需要了解该公司的财务状况和发展前景。只有认为麦当劳公司将继续走向成功您才想要拥有该公司的股份。ObjectiveWhatisfinancialstatement什么是财务报表?WhatisFinancialStatement财务报表是指企业对反映在各种帐簿中的会计事项的资料进行汇总整理而成的一个完整的报告体系用于反映其资产、负债和所有者权益情况及一定期间的经营成果和现金流动情况。WhatarethefourmainFinancialStatementsBalanceSheetIncomestatementStatementofOwnerrsquosEquityStatementofCashFlowsNotesOtherusefulfinancialreportingdatafourmainFinancialStatementsObjectiveWhatisbalancesheet什么是资产负债表?BalanceSheet资产负债表Reportsonthefinancialpositionofabusinessatapointintime(usuallytheendofthemonthoryear)bylistingthetypesanddollaramountsofassets,liabilitiesandequity(Howmuchtheyownandhowmuchtheyowe)资产负债表是用于反映企业有某一特定时点的财务状况的财务报表,也被称为财务状况表。它是静态报表。(财务状况)Meanstheamountsofassets,liabilitiesandownerrsquosequityofonebusinessatapointintimeExampleofBalanceSheetFinlayInteriorsBalanceSheetJanuary,AssetsLiabilitiesCashhelliphelliphellip$,AccountsPayablehelliphelliphellip$Supplieshelliphelliphellip,NotesPayablehelliphelliphellip,Furniturehelliphelliphellip,TotalLiabilitieshelliphelliphellip$,OwnersEquityCarolFinlay,capitalhelliphellip,TotalLiabilitiesandTotalAssetshelliphellip$,Ownersequityhelliphellip$,**Noticethatbothsidesbalance**Thebalancesheetheadingliststhebusinessname,thestatement,andthespecificdateonwhichassetsandLiabilitiesareidentifiedandmeasuredExampleofBalanceSheetFinlayInteriorsBalanceSheetJanuary,AssetsCashhelliphelliphellip$,Supplieshelliphelliphellip,Furniturehelliphelliphellip,TotalAssetshelliphellip$,LiabilitiesAccountsPayablehelliphelliphellip$NotesPayablehelliphelliphellip,TotalLiabilitieshelliphelliphellip$,OwnersEquityCarolFinlay,capitalhelliphellip,TotalLiabilitiesandOwnersequityhelliphellip$,注意事项抬头:(公司名称、报表名称、编制日期)内容:资产表明特定企业在某一特定日期所拥有或控制的经济资源负债表明特定企业所承担的现有义务所有者权益表明特定企业所有者对净资产的要求权。公式:ASSETS=LIABILITIESOWNERrsquoSEQUITY货币符号:$ObjectiveWhatisincomestatement什么是损益表?IncomeStatement损益表Anincomestatementreportsrevenuesearned,lessexpensesincurredbyabusinessoveraperiodoftime损益表是反映企业在某一期间里经营活动成果的报表。它是动态报表或称时期报表。ExampleofIncomeStatementFinlayInteriorsIncomeStatementFortheMonthEndedJanuary,Revenues:ConsultingRevenueshelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip$,RentalRevenuehelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellipTotalRevenueshelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip$,OperatingExpenses:RentExpenseshelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip$,SalariesExpensehelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellipTotalOperatingExpenseshelliphelliphelliphelliphelliphelliphellip$,NetIncomehelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip$,ThemoneyyouarebringinginWhatiscosttomakethatmoneyProfit注意事项抬头:(公司名称、报表名称、编制日期)内容:收入和费用公式:RevenuendashExpenses=NetIncomeLoss货币符号:$管理决策评价一个公司时决策者观察什么?问题决策需要了解什么?公司能销售掉它的产品吗?损益表上的销售收入是增加还是减少?哪些是观察利润发展趋势的主要指标?净利润(损益表最后一行)的数额应该随时间增加。公司能否偿还它的负债?从资产负债表中比较资产和负债。资产应该稍微大于负债。ObjectiveWhatistheStatementofOwnerrsquosEquity什么是所有者权益变动表?StatementofOwnersEquity所有者权益变动表Reportsonthechangesinequityoverthereportingperiod、定义:所有者权益变动表反映企业在某一特定期间所有者权益的增减变动情况。它也是动态报表。财经法规小知识:年以前所有者权益变动表是以资产负债表附表形式予以体现的。新准则颁布后所有者权益变动表成为与资产负债表、利润表和现金流量表并列披露的第四张财务报表。*StatementofOwnersEquity所有者权益变动表、影响所有者权益增减变动的项目IncreaseEquityOwnerinvestment(所有者投资)NetIncome(净收入)DecreaseEquityOwnerWithdrawals(所有者撤资)NetLoss(净损失)公式:期初所有者权益引致所有者权益增加的数额引致所有者权益减少的数额=期末所有者权益*StatementofOwnersEquity所有者权益变动表、所有者权益变动表的结构Thestatementstartswiththebeginningamountofequityandthenadjustsitforeventsthateitherincreaseordecreaseit所有者权益变动表的结构是列示期初的所有者权益数额以及在本会计期间内引致所有者权益增加或减少的数额并计算期末的所有者权益数额。ExampleoftheStatementofOwnerrsquosEquityFinlayInteriorsStatementofOwnerrsquosEquityFortheMonthEndedJanuary,CarolFinlay,capital,Januaryhelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip$Add:Investmentsbyownerhelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip$,Netincomehelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip,,Totalhelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip$,Less:WithdrawalsbyownerhelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellipCarolFinlay,capital,Januaryhelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip$,WhattheyputinWhattheytookoutEndingamountofOwnerrsquosEquityObjectiveWhatistheStatementofCashFlows什么是现金流量表?经典案例为什么需要现金流量表?年月美国最大的商业企业之一WTGrant公司宣告破产引起人们的广泛注意。令人不解的是WTGrant宣告破产的前一年其营业净利润接近万美元银行借款余额达亿美元。而在年末公司股票价格仍按其每股收益倍的价格出售。为什么净利润和营运资金都为正数的公司会在一年后宣告破产?为什么投资者会购买一个濒临破产公司的股票而银行也乐于为其发放贷款??Analysis分析从年开始尽管WTGrant公司一直盈利但其现金的主要来源不再是经营活动而是银行借款年起该公司的经营活动净现金流量开始出现负数年经营活动净现金流量高达万美元。该公司现金严重短缺、毫无偿债能力StatementofCashFlows现金流量表Describesthesourcesandusesofcashforareportingperiod(whereyougotyourcashfromandwhereyouspentit)、定义:现金流量表是反映企业一定期间内现金收入和支出情况的报表它也是动态报表。StatementofCashFlows现金流量表OrganizedbyacompanyrsquosmajoractivitiesndashOperating,InvestingandFinancing、现金流量表的内容:现金流量表中的现金包括以下活动的现金流量经营活动投资活动筹资活动经营活动现金流量流入从客户收到现金收到股利利息收到投资者投入其他流出工资支付货款税收和罚款支付利息和股利其他*投资活动现金流量流入收回投资所收到现金取得投资收益现金处置长期资产收到现金其他流出购置长期资产投资所支付的现金其他投资活动现金流量筹资活动现金流量流入借款发行股票和债券流出偿还债务支付现金股利及利息股票回购筹资活动现金流量StatementofCashFlowsFinlayInteriorsStatementofCashFlowsForMonthEndedJanuary,Cashflowsfromoperatingactivities:Cashreceivedfromclienthelliphelliphelliphelliphelliphelliphelliphelliphellip$,Cashforsupplieshelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip(,)Cashpaidforrenthelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip(,)Cashpaidtoemployeeshelliphelliphelliphelliphelliphelliphelliphelliphelliphellip()CashPaidonaccounthelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip()Netcashusedbyoperatingactivitieshelliphelliphellip$(,)Cashflowsfrominvestingactivities:Purchaseoffurniturehelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip$(,)Netcashusedbyinvestingactivitieshelliphelliphellip(,)Cashflowsfromfinancingactivities:Investmentbyownerhelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip$,Withdrawalbyownerhelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip()Netcashprovidedbyfinancingactivitieshellip,Netincreaseincashhelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip$,Cashbalance,JanuaryhelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellipCashbalance,Januaryhelliphelliphelliphelliphelliphelliphelliphelliphelliphellip$,TotalcashleftattheendofthemonthTotalofthesethreeaddedtogether拓展思考题透过财务报表看实质年月日朗咸平在上海的一次演讲中以ldquo格林科尔:在lsquo国退民进rsquo的盛宴中狂欢rdquo为题公开批评顾雏军收购科龙等一系列收购。在朗咸平的演讲中涉及财务分析手法。要求:()自行查找相关资料整理出顾雏军收购科龙、亚星、美菱等的完整过程。()认真查找科龙的相关年报资料分析顾雏军收购前后的财务指标并与同行业相比看顾雏军收购后科龙业绩提高是一种报表行为还是真正的市场业绩改善。()分析顾雏军收购其他几家公司前后业绩变化情况并与上面对科龙的分析进行对比。()将上述分析结果与朗咸平的分析进行比较关注朗咸平的分析中所涉及的财务分析技术。ClassexerciseMatcheachnumbereditemwiththepartofthebalancesheetonwhichitshouldbepresentedNetlossOfficesuppliesAccountspayableAccountsreceivableOwnerrsquosinvestmentFurnitureNetincomeOwnerrsquoswithdrawalsNotespayableTruckradicradicradicradicradicradicSummaryFinancialStatementisthereportsoffinancialcondition,profitability,cashflowsandthechangesofownerrsquosequityBalanceSheetReportsonthefinancialpositionofabusinessatapointintimeIncomeStatementreportsrevenuesearned,lessexpensesincurredbyabusinessoveraperiodoftime财务报表资产负债表损益表Assignment以任一家上市公司为例分析其年第二季度的资产负债表和损益表评价该公司在该季度的财务状况和赢利能力。LessonBusinessTransaction经济事项BusinessTransaction经济事项Exchangeofeconomicconsiderationbetweentwopartiesthatcausesachangeinassets,liabilities,orownerrsquosequity(aneconomicconsiderationissthofvalue,andexamplesincludeproducts,services,money,andsoon)whichcausechangesintheaccountingequation企业经济活动中应在会计上加以记录的事项称为会计事项。会计事项通常是指使企业资产、负债和所有者权益发生增减变动的经济事项又称为交易事项或经济业务。Eg:InvestmentbyownerFinlayinvests$,cashintohernewcompany,whichshedepositsinabankaccountunderthenameofFinlayInteriorsNotethat:distinguishbusinesstransactionandbusinessevents(经济事件)Businessevents经济事件Defination:activitiesthatdonotinvolveanexchangeofeconomicconsiderationbetweentwopartiesandthereforedonotaffecttheaccountingequationExamples:placinganorderforsupplies,interviewingjobapplicants,signingacontract,andmakingahotelreservationforanoutofndashtownbusinesstripWhatisaBusinessFiscalYearAfiscalyearisaoneyearreportingperiodanddoesnothavetofollowthecalendaryearReportingperiodincludeannual,semiannual,quarterlyandmonthlyperiodsSomecompanieschooseafiscalyearbasedontheirnaturalbusinessyearLessonAccountingDocuments会计凭证Sourcedocuments原始凭证Defination:identifyanddescribetransactionsenteringtheaccountingprocessTheyarethesourceofaccountinginformation,andcanbeineitherpaperorelectronicform原始凭证又称为单据是在经济业务发生时取得或填制的用于证明经济业务的发生或完成情况并作为记帐原始依据的会计凭证上。它是经济业务的原始记录是会计工作的基础。原始凭证:样例原始凭证要素交易内容或事项凭证名称与编号填制日期交易双方单位名称经办人签名交易数量与金额Usefulness:ifobtainedfromoutsidetheorganization,provideobjectiveevidenceabouttransactionsandtheiramounts,makinginformationmorereliableandusefulExamples:salesinvoices,cheques,purchaseorders,billsfromsuppliers,employeeearningrecords,andbankstatements常见的原始凭证有售货发票银行支票、汇票、购货定单、收款单、收款收据、材料验收入库单、材料领用单、产品发运单、销售成本计算表、工资表等记账凭证记账凭证是由会计人员根据原始凭证按照经济业务的内容、运用复式记账原理填制并作为记账依据的会计凭证。它是记录会计分录的载体。记账凭证的种类记账凭证的三分法:收款凭证、付款凭证、转账凭证转账凭证:用来记录除现金、银行存款等货币资金以外的其他转账业务的记账凭证。用来反映现金和银行存款收付业务的凭证付款凭证收款凭证货币资金互相转化的业务填收款还是付款凭证答案:付款凭证记账凭证:转账凭证记账凭证:收款凭证记账凭证:付款凭证记账凭证的基本要素日期经济业务摘要会计科目名称会计主管与审核人签名凭证编号金额填制人签名所附原始凭证张数会计凭证的保管记账凭证的保管要点:定期进行分类整理。按照编号顺序连同所附的原始凭证装订成册在装订线上加贴封签并指定专人保管年度终了要移交财会档案室登记归档。原始凭证不得外借。一般的会计凭证分别规定保管期限重要的会计凭证必须长期保存。对保管期满需要销毁的会计凭证须经本单位领导审核报上级主管部门批准后才能销毁。ExerciseSelecttheitemsfromthefollowinglistthatarelikelytoserveassourcedocumentAIncomeStatementBCashFlowstatementCtelephonebillDInvoicefromsupplierEownerrsquoswithdrawalsaccountFbalancesheetGbankstatementHsalesinvoiceLessonAnalyzingBusinessTransactions分析经济业务FinlayInteriorsTransaction#ndashInvestmentbyownerFinlayinvests$,cashintohernewcompany,whichshedepositsinabankaccountunderthenameofFinlayInteriorsFinlayInteriorsTransaction#ndashPurchasesuppliesforcashFinlayInteriorsuses$,ofitscashtopurchasevarioussuppliesFinlayInteriorsTransaction#ndashPurchasefurnitureforcashFinlayInteriorsspends$,ofitscashtoacquirefurnitureFinlayInteriorsTransaction#ndashPurchaseoffurnitureandsuppliesoncreditFinlayspendsanother$,onfurnitureand$,onsuppliesfromCanTechSuppliesandarrangestopayoncreditFinlaywillpayforthesuppliesindays,butwillsignanoteforthefurnitureFinlayInteriorsTransaction#ndashServicesrenderedforcashFinlayInteriorsprovidedconsultingservicesonJanuarytoadentistopeninganewdentalcentreandimmediatelycollects$,cashFinlayInteriorsTransactions#ndashPaymentofexpensesincashOnJanuary,FinlayInteriorspaysthelandlordofitsofficebuilding$,tocoverJanuaryrsquosrentforofficespaceOnJanuary,Finla

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