商誉goodwill 有形资产Tangible assets 处置disposal 摊销amortization
固定资产Plant assets/Property plant and equipment/Fixed assets 股东Shareholder 直线法Straight-line method 双倍余额递减法Double-declining-balance method 年数总和法 Sum-of-the-years’-digits method 房地产中介 Real estate broker
定率递减余额法fixed-percentage-of-declining-balance method 付款服务费用Escrow fee 累计折旧Accumulated depreciation 资产净值Book value/Carrying amount 减值Impairment 资本化 Capitalize 会计主体假设 Business entity assumption 公认会计准则 GAAP(general accepted accounting principal) 会计分期假设 Time period assumption
国际会计准则委员会IASB(international accounting standard board) 透支 Bank overdraft 国际会计准则IFRS(international financial reporting standard)
持续经营假设 Going concern assumption 内部审计Internal auditor
货币计量假设 Monetary unit assumption 历史成本原则 Cost principal存 deposit 取Withdrowal 收入确认原则Revenue recognition principle 配比原则 Matching principal 汇率Exchange rate 全面披露原则 Full disclosure principal 会计恒等式 accounting equation 背书Endorsement 现金收据 Cash receipt 现金支出 Cash disbursement 现金余额 Cash balance
筹资活动 Financial activities 经营活动Operating activities 投资活动Investing activities 应纳税所得Taxable income 一般管理经费overhead 本金额Principal amount
现值 Present value 股利、红利dividend 留存收益 Retained earning 合同 contract
审计报告Audit report/auditor’s report 佣金commission 支票本 Checkbook 支票存根Check stubs 借/贷通知单Debit/Credit memorandom 银行记账单 Bank statement 应收票据Notes receivable 经营周期Operating cycle 直接核销法Direct write off method 备抵法Allowance method 坏账准备Allowance for Doubtful Accounts 销售百分比法Percentage of sale
应收账款百分比法Percentage of receivable 账龄分析法Aging of the accounts receivable 到期日Maturity date(due day) 加权平均Weighted average (average cost) 先进先出First-in, first-out(FIFO) 后进先出Last-in, first-out(LIFO) 可识别无形资产
Identifiable intangible assets:
Indentifiable intangible assets are those intangibles that can be purchased or sold separately from the other assets of the company. 折旧
Depreciation is the systematic allocation of the depreciable amount of an asset over its useful life. 可实现净值
Net realisable value is the estimated selling price in the ordinary course of business less the estimated costs of completion and the estimated costs necessary to make the sale. 权责发生制
Accrual basis accounting:
An accounting method that records financial events based on economic activity rather financial activity. Under accrual accounting revenue is recorded when it is earnd and realized, regardless of when actual payment is received. 会计
Accounting may be described as the process of identifying, measuring, recording, and communicating economic information to permit informed judgments and decisions by users of that information.
资产
An asset is a resource controlled by the enterprise as a result of past events and from which future economic benefits are expected to flow to the enterprise. 现金 cash:
Accountants define cash as money on deposit in banks and any items that a bank will accept for deposit.
企业已付银行未付 Outstanding checks:
Checks issued and recorded by the company but not yet presented to the bank for payment. 应收账款
Accounts receivable:
Accounts receivable are liquid assets, usually being converted into cash within a period of 30 to 60 days. 收入
Revenue:
Revenue is the gross inflow of economic benefits during the period arising in the course of the ordinary activities of an entity when those inflows result in increase in equity, other than increases relating to contributions from equity participants. 收益应按照实收款项和应收款项的公允价值计算.
Revenue shall be measured at the fair value of the consideration received or receivable. 交易中所产生的收益一般是按照会计主体和资产购买或使用双方的协议决定的.
The amount of revenue arising on a transaction is usually determined by agreement between the entity and the buyer or user of the asset.
存货应该按照”成本”和”可实现净值”底的计算
Inventories shall be measured at the lower of cost and net realisable value.
存货包括那些买入是以卖出为目地的物品. 比如, 零售商买入机器设备是为再销售, 或者那些为了出售而买入的土地和其他的房产.
Inventories encompass goods purchased and held for resale including, for example, merchandise purchased by retailer and held for resale, or land and other property held for resale.
存货成本应该包括所有购买的费用, 生产的费用和其他那些发生在使存货转移到目前地点和状态的费用.
the cost of inventories shall comprise all costs of purchase, costs of conversion and other costs incurred in bringing the inventories to their present location and condition. 资产净值:
Carrying amount is the amount at which an asset is recognised after deducting any accumulated depreciation and accumulated impairment losses. 折旧:
Depreciation is the systematic allocation of the depreciable amount of an asset over its useful life. 残值:
The residual value is the estimated amount that an entity would currently obtain from disposal of the asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.
摊销
Amortisation is the systematic allocation of the depreciable amountof an intangible asset over its useful life. 开发：开发是指在进行商业性的生产或使用前，将研究成果或其他知识应用于某项计划或设计，以生产出新的或具有实质性改进的材料，装置，产品，工艺，系统或服务。
Development is the application of research finding or other knowledge to a plan or design for the production of new or substantially improved materials, devices, products, processes, systems or services before the start of commercial production or use.
研究：研究是指为获取并理解新的科学技术或技术知识而进行的独创性的有计划的调查。 Research is original and planned investigation undertaken with the prospect of gaining new scientific or technical knowledge and understanding.
无形资产:无形资产是可辨认的没有实物形态的非货币性的物品。
An intangible asset is an identifiable non-monetary asset without physical substance. 研究阶段：
研究阶段不会产生应予确认的无形资产。在研究阶段的花费发生是应被确认为当期的费用 Research Phase:
No intangible asset arising from research (or from the research phase of an internal project) shall be recognised. Expenditure on research (or on the research phase of an internal project) shall be recognised as an expense when it is incurred. 负债：
A liability is a present obligation of the entity arising from past events, the settlement of which is expected to result in an outflow from the entity of resources embodying economic benefits. 预计负债：
A provision is a liability of uncertain timing or amount. 或有资产
A contingent asset is a possible asset that arises from past events and whose existence will be confirmed only by the occurrence or non-occurrence of one or more uncertain future events not wholly within the control of the entity.
Formula
Straight line method=cost of assets-residual value/useful life
Beginning inventory+net purchase=ending inventory+cost of goods sold
1. Wages already paid and recorded, amounted to $10,000, but wages amounting to $1,500 for work done on 31 March 2002 were only paid on 5 April 2002. Dr: Wage expense 1500
Cr: accounts payable 1500
2. The annual insurance premium amounting to $12,000 was paid and recorded on 1 February 2002. The insurance premiums is for the period 1 February 2002 to 31 January 2003. Dr:Insurance expense 2000
Cr: Prepaid Insurance 2000
3. Rental income of $6,000 was received and recorded on 1 January 2002. the rental income is for the 6 months’ ended 30 June 2002. Dr: Unearned Revenue 3000
Cr: Rental income 3000
4. Interest at 8% p.a. is received 6 monthly in June and December, on a term deposit of $40,000. As at 31 March 2002, the bookkeeper had not yet recorded any interest income in respect of the $1,600, interest that will only be received on 30 June 2002. Dr:Accounts receivable 800
Cr: Interest 800
5. Purchased stationery at an auction on 1 April 2001, at a bargain price of $200,000. The purchase was recorded as an expense. As at 31 March 2002, the unused supply of stationery on hand amounted to $170,000. Dr: Supplies 170000 Cr: Expense 170000
6. Purchased a van on 1 October 2001 for $50,000. The van is expected to last for 5 years and depreciation will be written off on a straight-line-basis. As at 31 March 2002, the bookkeeper had not yet provided for any depreciation on the van.
Dr: Depreciation 5000 Cr: Accumulated Depreciation 5000
1. On 1 October 2001, an annual insurance premium of $1200 was paid. Dr: Insurance expense 600
Cr:Prepaid insurance 600
2. The company has reveived two months rent in advance on a shop they lease out. Current monthly rental is $1000
Dr: Unearned revenue 1000
Cr: Rental income 1000
3. $2000 has been paid to cover advertising from January to June of 2002. Dr: Advertising expense 1000
Cr: Prepaid advertising 1000
4. Commission was owing to the company on some sales made in March. The sales involved amounted to $10,000 and the commission was due at 12% on sales. Dr: Accounts receivable 1200
Cr: Commission 1200 5. Accounts owing at balance date were for: ? Wages $560 ? Electricity $110
? Vehicle Repairs $150
Dr: Expense 820 Cr: Accounts payable 820
a) Texas begins business with $30,000 cash Dr: Bank 30,000 Cr: Texas Capital 30,000
b). He also contributes a car valued at $35,000 Dr: Car 35,000 Cr: Texas Capital 35,000
c). He buys office furniture from Geoff’s U’save to the value at $10,000 on credit. Dr: Furniture 10,000 Cr: Accounts payable 10,000
d) he borrows $10,000 from ABC Finance Dr: Bank 10,000 Cr: loan 10,000
e). He pays $5,000 owing to Geoff’s U’save Dr: Accounts payable 5,000
Cr: Bank 5,000 a) Paid creditors $400
Dr: accounts payable 400
Cr: Bank 400 b). Repaid part of loan $500
Dr: loan 500 Cr: Bank 500 c). Received from debtor’s cash $600
Dr: Bank 600 Cr: Accounts receivable 600 d). Sold car for $9,000 cash
Dr: Bank 9,000 Cr: car 9,000
e). Bourht new car costing $15,000, we paid $10,000 in cash and borrowed the rest Dr: Car 15,000 Cr: Bank 10,000 Accounts payable 5,000
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