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商学院-讲义-chapter3

(2007-06-03 16:34:03)
分类: 会计基本原理——商学院
 

Chapter 3

Preparing for next year

(closing the books)

为下一年作准备

(结账)

 

One function of accounting is to measure performance over a specified time period, which may be a month, a quarter, or a year. Analysts are particularly interested in quarterly and annual income.

会计的一大功能是衡量某一个特定期间的业绩,这个期间可以是一个月、一个季度或一年。分析师们尤其对季度与年度利润感受兴趣。

 

After recording all transactions for the year, accountants close the books. Closing the books provides for the following:

当年所有的业务登记完毕后,会计就开始结账。结账可供:

to determine annual income.

确定年度利润

to set revenue and expense account balances to zero at the end of the accounting period in preparation for the next year.

将会计期末的收入与费用账户余额清零,为下一年作准备。

to calculate retained earnings.

计算留存收益。

to prepare the balance sheet.

编制资产负债表。

 

Permanent accounts(real accounts)
永久账户(实账户)

Accounts are classified as either permanent or temporary.

账户分为永久性的或临时性的。

Permanent accounts maintain their balance beyond the end of the accounting year.

永久账户的余额超过会计年末(即会过渡到下一个会计年度)

Nearly all asset and liability accounts are permanent.

几乎所有的资产和负债账户都是永久性的。

Capital stock and Retained Earnings accounts are also in this category.

股本和留存收益也是永久账户。

 

Temporary accounts (nominal accounts)
临时账户(虚账户)

Revenue accounts, expense accounts, and the Dividends Declared accounts are referred to as temporary accounts.

收入账户、费用账户以及股利发放都是临时账户。

At the end of the business year, accountants always set the balances of temporary accounts to zero. In this way, income measurement begins with a fresh start each year.

每个经营年度末,会计总是将临时账户的余额清零。这样,每年的利润就会重新计算。

 

The closing process
结账过程

1. identify permanent and temporary accounts.

确认永久账户与临时账户。

2. close all revenue and expense accounts to Income Summary, a new account.

将收入账户与费用账户结转到“损益汇总”这个新账户中。

3. close Income Summary to Retained Earnings.

将“损益汇总”结转到“留存收益”。

4. close Dividends Declared to Retained earnings.

  将“股利发放”结转到“留存收益”。

 

Examples & Exercises
例题与练习

closing does not affect assets or liabilities.

结账不影响资产与负债。

closing does not change the total owners’ equity balance.

结账不影响所有者权益总额。

Only the composition of specific owners’ equity accounts changes with closing entries.

所有者权益的内部构成会因结账而有所变化。

 

Related entries made
编制的相关分录

Dr. Sales Revenue

  Cr. Income Summary

Dr. Income Summary

  Cr. Cost of goods sold

       other expense

Dr. Income Summary

  Cr. Retained Earnings

Dr. Retained Earnings

  Cr. Dividends Declared

借:销售收入

     贷:损益汇总

借:损益汇总

     贷:产品销售成本

            其他费用

借:损益汇总

     贷:留存收益

借:留存收益

     贷:股利发放

 

Key measurement concepts
重要的(会计)核算的基本概念

 

cost principle 历史成本原则

principle of conservatism  稳健性原则

going concern assumption  持续经营假设

 

Cost principle
历史成本原则            

historical cost历史成本

market price/value: 市场价格/价值

reliable: 可靠的

verifiable: 可验证的

source: 消息来源

 

Principle of conservatism
稳健性原则                        

 conservative 稳健的,保守的

 approach 方法

 record assets at lower amounts 低估资产

 record liabilities at higher amounts 高估负债

 receivable 应收款项

 obligation 义务

 health benefit 健康福利

 retired employees 退休员工

 carrying value 账面价值

 

Going concern assumption
持续经营假设     

People in business generally assume that businesses will continue to operate as going concerns.

商界人士一般假定企业会持续经营。

 

Therefore, equipment and other assets show on the books at historical cost or adjusted historical cost.

因此,设备和其他资产在账册上以历史成本或调整后的历史成本反映。

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