第一篇：CPA会计英语讲义
会计英语 【字体：大 中 小】【打印】
Ⅰ.背景介绍
中国注册会计师协会决定在今年的中国注册会计师资格考试会计科、审计科加试10分英语试题,并将该成绩纳入最后考试的总成绩,也即110分的试卷60分及格。该安排看似突然,实际上代表了一个趋势,就是要全面提升中国注册会计师的语言水平,进而达到中西合璧,融会贯通,取长补短,为我所用的目的。
针对此变化,广大考生应该做到:
稳定情绪 调整心态 振奋精神 悉心备考
该考试变化对广大考生的参考并未产生实质性的不利影响。
所以应该充满自信,不要出现急躁、不安情绪！
积极应对！从积极方面来看待这个趋势和变化！
Ⅱ.考试题型预测
目前获得的关于这10分英语考试最新的信息为:
1.一道题
2.主观题
3.专业题
分析:
正是针对此次考试‚三题‛的特点,我们预测此次考试极有可能的题型如下:
1.名词解释
2.简答题
3.翻译（英汉互译）
4.案例分析
这四类题型都会很好地体现‚三题‛精神。
会计科考试体系是在中国会计准则（CAS）与国际会计准则（IAS/IFRS）趋同的背景下考察英文水平的;趋同不是等同,所以考察具体某些业务的分录的可能性虽然存在，但是不大；更重要考察的是一些‚务虚‛的内容,即理论或文字表述的内容。
辅导大体安排
TIME SCHEDULE MEMO 1-1.5hrs 题型分析 对每类题型结合具体实例进行说明,并讲解答题技巧 2.5-3hrs 考点预测 结合题型对可能考查的内容进行预测讲解
该项英语考试对书面表达的要求在英语四级水平。
该项考前紧急冲刺辅导时间紧,任务重,不是零起点辅导,需要有一定的英语基础。
Ⅲ.内容讲解
考试题型
极有可能的题型如下:
案例分析
名词解释 简答题 翻译 案例分析是在名词解释、简答题和翻译基础上构建起来的,是这三种题型的综合,因此,在分别介绍各种题型后,将着重研读案例分析及应对策略和答题技巧。
目前2006版中国会计准则（CAS 2006）和国际会计准则体系大体趋同,但在诸多细节上仍存在差异。要么是国情特点决定的,要么是引进的新的理念。
对于会计科英语考试,主要从以下方面来准备：
1.ACCOUNTING TERMS
2.ACCOUNTING THEORIES
3.ACCOUNITNG APPLICATIONS
4.IAS/IFRS/CAS
题型分析
一、名词解释
EXAMPLE
Fair Value
[答疑编号31010101：针对该题提问]
Solution:
Fair value is the amount for which an asset could be exchanged or a liability settled between knowledgeable, willing parties in an arm's length transaction。
所谓公允价值计量模式,就是资产和负债按照在公平交易中,熟悉情况的交易双方自愿进行资产交换或者债务清偿的金额计量。
Notes:
1.for which…in an arm's length transaction：‚介词＋关系词‛引导的定语从句，修饰the amount
2.arm's length transaction 公平交易
答题规律：开门见山，言简意赅
二、简答题
Of particular importance within the Framework are the definitions and recognition criteria for assets and liabilities.Required：
Define assets and liabilities and explain the important aspects of their definitions.Explain why these definitions are of particular importance to the preparation of an entity’s balance sheet and income statement.[答疑编号31010201：针对该题提问]
Solution：
Definitions–assets：
The IASB’s Framework defines assets as‘a resource controlled by an entity as a result of past events and from which future economic benefits are expected to flow to the entity’.The first part of the definition puts the emphasis on control rather than ownership.This is done so that the balance sheet reflects the substance of transactions rather than their legal form.This means that assets that are not legally owned by an entity, but over which the entity has the rights that are normally conveyed by ownership, are recognised as assets of the entity.Common examples of this would be finance leased assets and other contractual rights such as aircraft landing rights.An important aspect of control of assets is that it allows the entity to restrict the access of others to them.The reference to past events prevents assets that may arise in future from being recognised early.国际会计准则委员会的框架文件将资产定义为：由过去事项而由企业控制的、预期会导致未来经济利益流入企业的资源。该定义的前半部分强调的是对控制而不是所有权。之所以这样是因为资产负债表反映的是交易的实质而不是交易的法律形式。这意味着即使在法律上所有权不归企业,但企业享有与拥有该所有权同样的权利，此时也应在资产负债表上将其确认为资产。通常的实例为融资租赁资产和其他类似航空着陆权的其他和约义务。资产的控制权另一重要体现是限制他人对该资产的染指。对过去事件的提及是阻止对未来可能拥有的资产过早得在资产负债表予以确认。
－liabilities：
The IASB’s Framework defines liabilities as ‘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’.Many aspects of this definition are complementary（as a mirror image）to the definition of assets, however the IASB stresses that the essential characteristic of a liability is that the entity has a present obligation.Such obligations are usually legally enforceable（by a binding contract or by statute）, but obligations also arise where there is an expectation（by a third party）of an entity assuming responsibility for costs where there is no legal requirement to do so.Such obligations are referred to as constructive（by IAS 37 Provisions, contingent liabilities and contingent assets）.An example of this would be repairing or replacing faulty goods（beyond any warranty period）or incurring environmental costs（e.g.landscaping the site of a previous quarry）where there is no legal obligation to do so.Where entities do incur constructive obligations it is usually to maintain the goodwill and reputation of the entity.One area of difficulty is where entities cannot be sure whether an obligation exists or not, it may depend upon a future uncertain event.These are more generally known as contingent liabilities.--负债
国际会计准则委员会编报财务报表的框架将负债定义为:企业由于过去事项而承担的现时义务，该义务的履行预期会导致含有经济利益的资源流出企业。该定义许多方面与资产定义遥相呼应。但国际会计准则强调负债的本质特征是指企业要有现时的义务。这样的义务通常在法律上是强制执行的(具有约束力的合同或法定要求)义务。有时该项义务来来自第三方的期望，即企业会承担某些非法定要求的成本。这样的义务称之为推定义务。例如企业在产品保证期期满后才显现缺陷也要予以修理或承担环保成本，这些都不是法定要求去做的。如果企业产生了推定义务，则是为了保持商誉或信誉而做。但比较困难的一点是企业有时很难确定是否存在一项义务，它将取决于某件将来要发生的不确定事件。这些通常称为或有负债。
Importance of the definitions of assets and liabilities：
The definitions of assets and liabilities are fundamental to the Framework.Apart from forming the obvious basis for the preparation of a balance sheet, they are also the two elements of financial statements that are used to derive the equity interest（ownership）which is the residue of assets less liabilities.资产和负债的定义是框架文件的基本概念。除了形成编制资产负债表的基础外，他们也是财务报表中用来计算所有者权益的两个因素，所有者权益是资产和负债的差额。
Assets and liabilities also have a part to play in determining when income（which includes gains）and expenses（which include losses）should be recognised.Income is recognised（in the income statement）when there is an increase in future economic benefits relating to increases in assets or decreases in liabilities, provided they can be measured reliably.Expenses are the opposite of this.Changes in assets and liabilities arising from contributions from, and distributions to, the owners are excluded from the definitions of income and expenses.资产和负债在确认收入(包括资本利得)和费用(包括损失)。当资产增加或负债减少引发的未来经济利益增加且能准确度量时，在损益表中确认收入。费用确认与此相反.但所有者出资或向所有者分配不在收入和费用的定义涉及范围内。
Currently there is a great deal of concern over‘off balance sheet finance’.This is an aspect of what is commonly referred to as creative accounting.Key ratio
Many recent company failure scandals have been in part due to companies having often massive liabilities that have not been included on the balance sheet.Robust definitions, based on substance, of assets and liabilities in particular should ensure that only real assets are included on the balance sheet and all liabilities are also included.In contradiction to the above point, there have also been occasions where companies have included liabilities on their balance sheets where they do not meet the definition of liabilities in the Framework.Common examples of this are general provisions and accounting for future costs and losses（usually as part of the acquisition of a subsidiary）.Companies have used these general provisions to smooth profits i.e.creating a provision when the company has a good year（in terms of profit）and releasing them to boost profits in a bad year.Providing for future costs and losses during an acquisition may effectively allow them to bypass the income statement as they would become part of the goodwill figure.目前比较关注的是表外融资。这是通常所说的创造性会计的一部分。最近出现的许多公司破产倒闭丑闻，部分原因都是因为这些公司大量的负债未在资产负债中予以体现。特别是应从资产和负债的实质含义入手，将真实的资产和全部的债务包含在资产负债表中。还有与上述相反的情况，也即公司将不符合负债定义的债务包括在资产负债表中。通常的例子是总体准备和计提将来损失和成本，即以丰补歉的做法。在并购时计提将来成本和损失实际上使之绕过损益表而成为商誉的一部分。
三、翻译（英汉互译）
A.英译汉
Definitions of Four Categories of Financial Assets
A financial asset or liability held for trading is one that was acquired or incurred principally for the purpose of generating a profit from short-term fluctuations in price or dealer's margin.A financial asset should be classified as held for trading if, regardless of why it was acquired, it is part of a portfolio for which there is evidence of a recent actual pattern of short-term profit-taking.Derivative financial assets and derivative financial liabilities are always deemed held for trading unless they are designated and effective hedging instruments.Held-to-maturity investments are financial assets with fixed or determinable payments and fixed maturity that an enterprise has the positive intent and ability to hold to maturity other than loans and receivables originated by the enterprise.Besides：除了…，包括所‚除‛事物在内；
Except：除了…，不包括所‚除‛事物在内。
Loans and receivables originated by the enterprise are financial assets that are created by the enterprise by providing money, goods, or services directly to a debtor, other than those that are originated with the intent to be sold immediately or in the short term, which should be classified as held for trading.Loans and receivables originated by the enterprise are not included in held-to-maturity investments but, rather, are classified separately under this Standard.Available-for-sale financial assets are those financial assets that are not（a）loans and receivables originated by the enterprise,（b）held-to-maturity investments, or（c）financial assets held for trading.[答疑编号31010202：针对该题提问]
参考译文
四类金融资产的定义
为交易而持有的金融资产或金融负债,指主要为了从价格或交易商保证金的短期波动中获利而购置的金融资产或承担的金融负债。一项金融资产不论因何种原因购置，如果它属于投资组合的组成部分，且有证据说明最近该组合可实际获得短期收益，则该金融资产应归类为为交易而持有的金融资产。对于衍生金融资产和衍生金融负债，除非它们被指定且是有效的套期工具，否则应认为是为交易而持有的金融资产和金融负债.持有至到期日的投资指具有固定或可确定金额和固定期限，且企业明确打算并能够持有至到期日的金融资产。企业源生的贷款和应收款项不包括在内。
企业源生的贷款和应收款项,指企业直接向债务人提供资金、商品或劳务所形成的金融资产。但打算立即或在短期内就转让的贷款和应收款项不包括在内，而应归类为为交易而持有的金融资产。在本准则中，企业源生的贷款和应收款项不应包括在持有至到期日的投资内，而应另行归类。
可供出售的金融资产,指不属于以下三类的金融资产：（1）企业源生的贷款和应收款项；（2）持有至到期日的投资；（3）为交易而持有的金融资产。
节选自： 国际会计准则第39号——金融工具：确认和计量
B.汉译英
开发阶段
只有当企业可证明以下所有各项时,开发（或内部项目的开发阶段）产生的无形资产应予确认：
1.完成该无形资产,使其能使用或销售,在技术上可行；
2.有意完成该无形资产并使用或销售它；
3.有能力使用或销售该无形资产；
4.该无形资产如何产生很可能的未来经济利益.其中,企业应证明存在着无形资产的产出市场或无形资产本身的市场；如果该无形资产将在内部使用,那么应证明该无形资产的有用性；
5.有足够的技术、财务资源和其他资源支持,以完成该无形资产的开发,并使用或销售该无形资产；
6.对归属于该无形资产开发阶段的支出,能够可靠地计量.[答疑编号31010203：针对该题提问]
Development Phase
An intangible asset arising from development（or from the development phase of an internal project）should be recognised if, and only if, an enterprise can demonstrate all of the following：
（a）the technical feasibility of completing the intangible asset so that it will be available for use or sale；
（b）its intention to complete the intangible asset and use or sell it；
（c）its ability to use or sell the intangible asset；
（d）how the intangible asset will generate probable future economic benefits.Among other things, the enterprise should demonstrate the existence of a market for the output of the intangible asset or the intangible asset itself or, if it is to be used internally, the usefulness of the intangible asset；
（e）the availability of adequate technical, financial and other resources to complete the development and to use or sell the intangible asset；
（f）its ability to measure the expenditure attributable to the intangible asset during its development reliably.三、案例分析
EXAMPLE 2
Ambush, a public limited company, is assessing the impact of implementing the revised IAS39 ‘Financial Instruments: Recognition and Measurement’.The directors realise that significant changes may occur in their accounting treatment of financial instruments and they understand that on initial recognition any financial asset or liability can be designated as one to be measured at fair value through profit or loss（the fair value option）.However, there are certain issues that they wish to have explained and these are set out below.Required:
（a）Outline in a report to the directors of Ambush the following information:
（i）how financial assets and liabilities are measured and classified, briefly setting out the accounting method used for each category.（Hedging relationship can be ignored.）（10 marks）
[答疑编号31010301：针对该题提问]
The following report sets out the principal aspects of lAS 39 in the designated areas.（i）Classification of financial instruments and their measurement
Financial assets and liabilities are initially measured at fair value which will normally be the fair value of the consideration given or received.Transaction costs are included in the initial carrying value of the instrument unless it is carried at ‘fair value through profit or loss’ When these costs are recognized in the income statement.Financial assets should be classified into four categories:
（i）financial assets at fair value through profit or loss
（ⅱ）loans and receivables
（ⅲ）held-to-maturity investments（HTM）
（ⅳ）available-for-sale financial assets（AFS）
The first category above has two sub categories which are ‘held for trading’ and those designated to this category at inception/initial recognition.This latter designation is irrevocable.Financial liabilities have two categories: those at fair value through profit of loss, and ‘other’ liabilities.As with financial assets those liabilities designated as at fair value through profit or loss have two sub categories which are the same as those for financial assets.Reclassifications between categories are uncommon and restricted under IAS 39 and are prohibited into and out of the fair value through profit or loss category.Reclassifications between AFS and HTM are possible but it is not possible from loans and receivables to AFS.The held to maturity category is limited in its application as if the company sells or reclassifies more than an immaterial amount of the portfolio, it is barred from using the category for at least two years.Also all remaining HTM investments would be reclassified to AFS.Subsequent measurement of financial assets and liabilities depends on the classification.The following table summarizes the position:
Financial Assets Measurement
Financial assets at fair value through profit or loss fair value
Loans and receivables amortised cost
Held to maturity investments amortised cost
Available-for-sale financial assets fair value
Financial liabilities at fair value through profit or loss fair value
Other financial liabilities amortised cost
Amortised cost is the cost of an asset or liability adjusted to achieve a constant effective interest rate over the life of the asset of liability.It is not possible to compute amortised cost for instruments that do not have fixed or determinable payments, such as for equity instruments, and such instruments therefore cannot be classified into these categories.A company must apply the effective interest rate method in the measurement of amortised cost.The effective interest rate method determines how much interest income or interest expense should be reported in profit and loss.For financial assets at fair value through profit or loss and financial liabilities at fair value through profit or loss, all changes in fair value are recognized in profit or loss when they occur.This includes unrealized holding gains and losses.For available-for-sale financial assets, unrealized holding gains and losses are deferred in reserves until they are realized and losses are recognized in profit or loss.Investments in unquoted equity instruments that cannot be reliably measured at fair value are subsequently measured at cost.Unrealized holding gains/losses are not normally recognized in profit/loss.答题思路：
1.其实是考查名词解释、简答题、翻译
2.基本准则：在案例给定的框架和范围内
3.问什么答什么
EXAMPLE 1
Trident, a public limited company, operates in the financial services sector and is planning to prepare its first financial statements under international Financial Reporting Standards（IFRSs）as at 31 December 2005.The Generally Accepted Accounting Practices（GAAP）used by Trident are very similar to IFRS but there are some differences which are set out below.The Group is currently preparing its local GAAP financial statements for the year ending 31 December 2004.The company has two foreign subsidiaries, Spar and Mask, both public limited companies.Spar is 80% owned by Trident and prepared its first IFRS financial statement at 31 December 2003 in order to comply with local legislation.Trident acquired a 70% holding in Mask in 1999.Mask was consolidated from that date using purchase accounting practices that are similar but not the same as those used by IFRS.However the local rules relating to the financial statements of Mask as regards, for example, the concept of substance over form are totally different to IFRS.Mask has adopted the international accounting standards relating to financial instruments in its own financial statements for the year ended 31 December 2003 because these standards had been incorporated into the local legislation.Group policy is to amortise goodwill but some goodwill had been totally written off against retained earnings on the acquisition of certain subsidiaries.On the disposal or closure of the business to which the goodwill related, goodwill previously eliminated against retained earnings is charged to the income statement.The gains and losses on the translation of the financial statement of overseas subsidiaries have been charged to retained earnings for many years and not recycled to the income statement on the disposal of subsidiaries.On 30 October 2004, the Group revalued its tangible non-current assets and incorporated these values into its financial statement.The company uses a straight line method to depreciate its tangible non-current assets.Further Trident had been developing computer software which was to be used as a financial modeling tool.The software cost had not been capitalised but charged to the income statement.The Group has a separately administered defined benefit pension scheme.Contributions are charged to the income statement and the regular pension costs are attributed using the projected unit method.Variations in pension costs as a result of actuarial valuations are amortised over the average remaining service lives of employees.No actuarial gains and losses had been recognised in the financial statements.Trident has several financial instruments in issue.It has preference share capital which was originally redeemable on 1 January 2001.However if the preference shareholders so wish the capital can be converted into ordinary shares of Trident at any time up to 31 December 2007 at which time the preference shares will be converted compulsorily.Additionally Trident enters into foreign exchange contracts to hedge existing monetary assets and liabilities, and hedges against the effects of changes in exchange rates in the net investment in overseas subsidiaries.Hedge accounting is currently not used by Trident.Required:
Based on the information above, draft a memorandum to the Directors of Trident setting out:
（a）the general principles behind IFES1 ‘First-time Adoption of international Financial Reporting Standards’.（5 marks）
[答疑编号31010302：针对该题提问]
（b）whether the measurement criteria in IFRS1 would be applied to the opening balances of Mask and Spar in the first IFRS group financial statements.（5 marks）
[答疑编号31010303：针对该题提问]
Solution
Memorandum to the Directors of Trident, a public limited company
Implications of IFRS1 ‘First time Adoption of International Financial Reporting Standards’
（a）The introduction of IFRS1 will have wide implications for any company which adopts IFRSs for the first time.The IFRS applies when a company adopts IFRSs for the first time by an explicit and unreserved statement of compliance with IFRSs.The opening balance sheet for the purpose of IFRS1 and the date of transition will be as at 1 January 2004 as this is the beginning of the comparative period.As of that date the company will have to:
（ⅰ）Recognise and derecognise assets and liabilities as required by IFRSs
（ⅱ）Reclassify items recognised under local GAAP as an asset, liability or equity that are treated differently under IFRSs
（ⅲ）Apply IFRSs in measuring all recognised assets and liabilities
（ⅳ）Recognise any adjustments required to move from previous GAAP to IFRS directly in retained earnings or an appropriate category of equity.IFRS1 grants limited exemptions from these requirements.The IFRS requires retrospective action in some areas but also prohibits this where judgment would be required by management about past conditions after the outcome of the transaction is already known.The transitional provisions in IFRS generally do not apply and the latest version of the IFRS at the date of the first financial statements（31 December 2005）shall apply to its opening balance sheet（1 January 2004）and throughout all periods presented in its first financial statements.Thus Trident will have to prepare its opening balance sheet retrospectively, which may cause problems in terms of the collection of the information required as at 1 January 2004.（b）An immediate question arises as to whether partial adoption of IFRS, as in the case of the subsidiary Mask, would constitute prior adoption of IFRS and, therefore, would not require the use of IFRS1.（IFRS1 applies to the first IFRS financial statements beginning after 1 January 2004.）However, because Mask only utilised IAS32 and IAS39 in its financial statements there would not have been an explicit and unreserved statement of compliance with IFRS and, therefore, Mask will be treated as a ‘first-time adopter’（FTA）and the assets and liabilities measured using IFRS1.Trident has become a first time adopter later than its subsidiary Spar.Spar has already applied the IFRS in force at 31 December 2003, and these balances will be included in the opening balance sheet of Trident at 1 January 2004（after the normal consolidated adjustments）.Thus there will be no need to adjust retrospectively the financial statements of Spar for the IFRS effective at 31 December 2005, and no need to apply IFRS1 to the opening balances of Spar at 1 January 2004.考点预测
重要的会计概念、理论
财务报表的简单分析
用英语表达的简单的会计分录
某些重要会计准则（IAS/IFRS/CAS）的研读理解
对中国会计准则趋同的宏观分析
GOODWILL
[答疑编号31010304：针对该题提问]
Any excess of the cost of the acquisition over the acquirer's interest in the fair value of the identifiable assets and liabilities acquired as at the date of the exchange transaction should be described as goodwill and recognised as an asset.交易发生时，购买成本超过购买企业在所取得的可辨认资产和负债的公允价值中的股权份额的部分,应作为商誉并确认为一项资产。
SUBSTANCE OVER FORM
The principle of recording the substance or economic reality of transactions rather than their legal form lies at the heart of the Framework for Preparation and Pressentation of Financial Statements’（Framework）and several lnternational Accounting Standards.The development of this principle was partly in reaction to a minority of public interest companies entering into certain complex transactions.These transactions sometimes led to accusations that company directors were involved in ‘creative accounting’.Required:
（a）（ⅰ）explain,with relevant examples, what is generally meant by the term ’creative accounting’;（5 marks）
[答疑编号31010305：针对该题提问]
（ⅱ）explain why it is important to record the substance rather than the legal form of transactions and describe the features that may indicate that the substance of a transaction is different from its legal form.（5 marks）
[答疑编号31010306：针对该题提问]
Solution:
（a）（ⅰ）creative accounting is a term in general used to describe the practice of applying inappropriate accounting policies or entering into complex or ‘special purpose’ transactions with the objective of making a company’s financial statements appear to disclose a more favourable position, particularly in relation to the calculation of certain ‘key’ ratios,than would otherwise be the case.Most commentators believe creative accounting stops short of deliberate fraud, but is nonethless undesirable as it is intended to mislead users of financial statements.Probably the most criticised area of creative accounting relates to off balance sheet financing.This occurs where a company has financial obligations that are not recorded on its balance sheet.There have been several examples of this in the past:
-finance leases treated as operating leases
-borrowings（usually convertible loan stock）being classified as equity
-secured loans being treated as ‘sales’（sale and repurchase agreementes）
-the non-consolidation of ‘special purpose vehicles’（quasi subsidiaries）that have been used to raise finance
-offsetting liabillities against assets（certain types of accounts receivable factoring）
The other main area of creative accounting is that of increasing or smoothing profits, Examples of this are;
-the use of inappropriate provisions（this reduces profit in good years and increases them in poor years）
-not providing for liablilties, either at all or not in full, as they arise.This often related to environmental provisions, decommissioning costs and constructive obligations.-restructuring costs not being charged to income（often related to a newly acquired subsidiary-the costs are effectively added to goodwill）
It should be noted that recent international Accounting Standards have now prevented many of the above past abuses, however more recent examples of creative accounting are in use by some of the new lntermet Dolcom companies.Most of these companies do not（yet）make any profit so other performance criteria such as site ‘hits’, conversion rates（browsers tuming into buyers）, bum periods（the length of time eash resources are expected to last）and even sales revenuse are massaged to give a mord favourable impression.（ⅱ）One of the primary characteristics of financial statements is reliability i.e.they must faithfully represent the transactions and other events that have occurred.It can be possible for the eccnomic substance of a transaction（effectively its commercial intention）to be different from its strict legal position or ‘form’.Thus financial statements can only give a faithful representation of a company’s performance if the substance of its transactions is reported.It is worth stressing that there will be very few transactions where their substance is different from their legal form, but for those where it is, they are usually very important.This is because they are material in terms of their size or incidence, or because they may be intended to mislead.a.（i）创造性会计通常是指不恰当的会计政策的运用或叙做复杂、有特殊目的的交易以达到使财务报表,特别是某些关键指标显得更加有力的目的.许多人认为虽该做法可减少一些有意的欺诈,但决不值得期许,因为它也是有意识去误导财务报表的使用者.创造性会计最遭人非议的恐怕要数表外融资了,即企业未将其金融负债在资产负债表上予以体现.具体实例如下:
-将融资租赁按经营租赁处理
-可转换股权债券按股权处理
-抵押贷款按销售处理（销售并回购协议）
-将专门用来融资的准子公司未纳入合并报表中
-资产和负债抵消（应收账款保理）
创造性会计另一大运用就是用来虚增或抹平利润.-准备的不恰当使用
-对负债没有计提准备
-改组费用未计入当期损益
（ii）财务报表的主要特征之一就是可靠性,即他们必须忠实记录交易与事件.有时交易的经济实质和它的法律形式不一致.财务报表要想做到公允表达就必须记录交易的经济实质.事实上仅有少量交易的经济实质与其法律形式不一致,但一旦出现该情况,就需十分重视,因为它一般涉及较大的金额或是有意的误导.Common features which may indicate that the substance of a transaction（or series of connected transactions）is different from its legal form are:
-where the ownership of an asset does not rest with the party that is expected to experience the risks and reward relating to it（i,e., equivalent to control of the asset）.-where a transaction is linked with other related transactions , it is necessary to assess the substance of the series of connected transactions as a whole.-the use of options within contracts ,it may be that options are either almost certain to be（or not to be）exercised.In such cases these are not really options at all and should be ignored in determining commercial substance.-where assets are sold at values that differ from their fair values（either above or below fair values）.Many complex transactions often contain several of the above features.Determining the true substance of transactions can be a difficult and sometimes subjective procedure.一笔交易如果它的经济实质与其法律形式不同，则通常具有以下特征:
-资产所有权不归属承担风险和收益的这一方；
-如果一项交易与其他交易相关联，有必要将这些交易作为一个整体来考虑他们的经济实质
-合同内含有选择权，但该选择权注定行使或不行使.-资产背离其公允价值出售
许多复杂的交易通常同时具体以上几个特征.PROVISION（准备）
IAS 37 ‘Provisions, contingent liabilities and contingent Assets’ was issued in 1998.The standard sets out the principles of accounting for these items and clarifies when provisions should and should not be made.Prior to its issue, the inappropriate use of provisions had been an area where companies had been accused of manipulating the financial statements and of creative accounting.Required:
（a）Describe the nature of provisions and the accounting requirements for them contained in IAS37.（6 marks）
[答疑编号31010307：针对该题提问]
（b）Explain why there is a need for an accounting standard in this area.Illustrate your answer with three practical examples of how the standard addresses controversial Issues.（6 marks）
[答疑编号31010308：针对该题提问]
（a）IAS 37‘Provisions, Contingent Liabilities and Contingent Assets’only deals with those provisions that are regarded as liabilities.The term provision is also generally used to describe those amounts set aside to write down the value of assets such as depreciation charges and provisions for diminution in value（e.g.provision to write down the value of damaged or slow moving inventory）.The definition of a provision is the Standard is quite simple;provisions are liabilities of uncertain timing or amount.If there is reasonable certainty over these two aspects the liability is a creditor.There is clearly an overlap between provisions and contingencies.Because of the ‘uncertainty’aspects of the definition, it can be argued that to some extent all provisions have an element of contingency.The IASB distinguishes between the two by stating that a contingency is not recognized as a liability if it is either only possible and therefore yet to be confirmed as a liability, or where there is a liability but it cannot be measured with sufficient reliability.The IASB notes the latter should be rare.The IASB intends that only those liabilities that meet the characteristics of a liability in its Framework for the Preparation and Presentation of Financial Statements should be reported in the balance sheet.IAS 37 summarises the above by requiring provisions to satisfy all of the following three recognition criteria:
－ there is present obligation（legal or constructive）as a result of past event;
－ it is probable that a transfer of economic benefits will be required to settle the obligation;
－ the obligation can be estimated reliably.A provision is triggered by an obligating event.This must have already occurred, future events cannot create current liabilities.The first of the criteria refers to legal or constructive obligations.A legal obligation is straightforward and uncontroversial, but constructive obligations are a relatively new concept.These arise where a company creates an expectation that it will meet certain obligations that it is not legally bound to meet.These may arise due to a published statement or even by a pattern of past practice.In reality constructive obligations are usually because the alternative action is unattractive or may damage the reputation of the company.The most commonly quoted example of such is a commitment to pay for environmental damage caused by the company, even where there is no legal obligation to do so.To summarise: a company must provide for a liability where the three defining criteria of a provision are met, but conversely a company cannot provide for a liability where they are not met.The latter part of the above may seem obvious, but it is an area where there has been some past abuse of provisioning as is referred to in（b）.（b）The main need for an accounting standard in this area is to clarify and regulate when provisions should and should not be made.Many controversial areas including the possible abuse of provisioning are based on contravening aspects of the above definitions.One of the most controversial examples of provisioning is in relation to future operating losses.The attraction of providing for this type of expense/loss is that once the provision has been made, the future costs are then charged to the provision such that they bypass the income statement（of the period when they occur）.When assessing the company’s future prospects.If this type of provision were to be incorporated as a liability as part of a subsidiary’s net assets at the date of acquisition, the provision itself would not be charged to the income statement.IAS 37 now prevents this practice as future costs and operating losses（unless they are for an onerous contract）do not constitute past events.Another important change initiated by IAS 37 is the way in which environmental provisions must be treated.Practice in this area has differed considerably.Some companies did not provide for such costs and those that did often accrued for them on an annual basis.If say a company expected environmental site restoration cost of $1 million per annum for 10 years（ignoring discounting）.Somewhat controversially this practice is no longer possible.IAS 37requires that if the environmental costs are a liability（legal or constructive）, then the whole of the costs must be provided for immediately.That has led to large liabilities appearing in some companies’ balance sheets.A third example of bad practice is the use of ‘big bath’provisions and over provisioning.In its simplest form this occurs where a company makes a large provision, often for non-specific future expenses, or as part of an overall restructuring package.If the provision is deliberately overprovided, then its later release will improve future profits.Alternatively the company could charge to the provision a different cost than the one it was originally created for.IAS 37 addresses this practice in two ways: by not allowing provisions to be created if they do not meet the definition of an obligation;and specifically preventing a provision and a new one would be created with appropriate disclosures.Whilst this treatment does not affect overall profits, it does enhance transparency.Note: other examples would be acceptable.答案大意
（a）国际会计准则第37号‚准备,或有资产和或有负债‛仅处理属于负债定义内的准备.准备的定义是不确定金额和时间的债务.准备应该符合债务的定义.准备是由过去事件引发的,通常法定义务和推定义务会引起准备.（b）国际会计准则第37号主要规范什么时候计提/不计提准备.准备滥用包括（1）为将来的损失做准备;（2）不正确准备环境成本;（3）以丰补歉.IMPAIRMENT OF ASSETS（资产减值）
It is generally recognized in practice that non-current assets should not be carried in a balance sheet at values that they are greater than are ‚worth‛.In the past there has been little guidance in this area with the result that impairment losses were not recognized on a consistent or timely basis or were not recognized at all.IAS 36 ‘Impairment of Assets’was issued in June 1998 on this topic.Required:
（a）（i）Define an impairment loss and explain when companies should carry out a review for impairment of assets;（3 marks）
（ii）Describe the circumstances that may indicate that a company’s assets may.have become impaired.（7 marks）
Solution:
（a）（i）An impairment loss arises where the carrying value of an asset, or group of assets, is higher than their recoverable amounts.In effect the Standard requires that assets should not appear on a balance sheet at a value which is higher than they are ‘worth’.The recoverable amount of an asset is defined as the higher of its net realizable value（i.e.the amount at which it can be sold for net of direct selling expenses）or its value in use（i.e.its estimated future net cash flows discounted to a present value）.IAS 36 ‘Impairment of Assets’recognises that many assets do not produce independent cash flows and therefore the value in use may have to be calculated for a group of assets-a cash-generating unit.The standard recognizes that it would be too onerous for companies to have to test for impaired assets every year and therefore only requires impairment reviews when there is some indication that an impairment has occurred.The exception to this general principle is where goodwill or other intangible assets are being depreciated over a period of more than 20 years, in which case an impairment review is required at least annually.This also applies where any tangible non-current asset, other than land, has a remaining life of more than 50 years.（ii）Impairments generally arise where there has been an event or change in circumstances.It may be that something has happened to the assets themselves（e.g.physical damage）or there has been a change in the economic environment relating to the assets（e.g.new regulations may have come into force）.The Standard gives several examples of indicators of impairment, which may be available from internal or external sources:
（i）Poor operating results.This could be a current operating loss or a low profit.One year’s losses in itself does not necessarily mean there has been an impairment, but if this is coupled with previous losses of expected future losses then this is an indication of impairment;
（ii）A significant decline in an asset’s market value（in excess of normal depreciation though use or the passage of time）or evidence of obsolescence（through market changes or technology）or physical damage;
（ii）Evidence of a reduction in the useful economic life or estimated residual value of assets;
（iv）Adverse changes in the market or economy such as the entrance of a major competitor, new statutory or regulatory rules or any indicator of value that has been used to value an asset（e.g.on acquisition a brand may have been valued on a ‘multiple’ of sale revenues’, If subsequent sales were below expectations this may indicate an impairment）;
（v）A commitment to a significant reorganization or restructuring of the business;
（vi）Loss of key employees or major customers;
（vii）Increases in long-term interest rates（this could materially impact on value in use calculations thus affecting the recoverable amounts of assets）;
（viii）Where the carrying amount of an enterprise’s net assets is more than its market capitalization.答案大意
（i）当资产或资产组的账面价值高于其可收回价值时则出现了资产减值损失.可收回价值是指可变现价值和使用价值（资产预计未来现金流量的现值）中较高的值.当出现资产减值迹象时，企业需进行资产减值测试.（ii）资产减值的迹象特征
1.较差的运营结果
2.资产市值的大幅度下降
3.使用年限缩短/残值减少
4.经济/市场形势逆转
5.重大重组
6.关键员工/顾客流失
7.长期利率上扬
8.资产价值高于可变现价值
补充阅读材料（出自《金融时报》，建议大家自行掌握）
China adopts new accounting standards
By Richard McGregor in Beijing, FT.com site
Published: Feb 15, 2006
China has agreed to adopt new national accounting standards to bring them into line with international rules following a decade-long review of the local industry and its practices.Lou Jiwei, the vice-finance minister, said in Beijing on Wednesday that China would adopt “one basic accounting standard” based on the so-called International Financial Reporting Standards now used in almost 100 countries including the EU member states.China's decision to bring its accounting standards largely into line with global norms is further evidence of the government's determination to internationalise its economy and business practices.It is likely to boost the confidence of foreign investors in the quality of financial information from the fast-growing economy.However, the introduction of the standards will present a new challenge for local accounting firms, already struggling to compete with the big four international players.The decision was hailed by members of the global profession in Beijing for an announcement ceremony at the Great Hall of the People, saying that China's move would have an impact on other countries in Asia, such as South Korea, pondering a similar policy change.“There is going to a chain reaction as a result of this,” said Sir David Tweedie, the chairman of the International Accounting Standards Board.“The decision happened very fast in the end.They are almost there（as far as accounting standards go）and they are determined to get there.”
China will not take adopt the IFRS word for word, but rather take on board the principles and translate them into their own code, called the “Chinese Accounting Standards System”.“They will embed the principles into their system in a way that can be understood by local practitioners,” said Yvonne Kam, a director at PWC in Shanghai.Mr.Lou said the new system would introduce the concept of “fair value” into Chinese accounting for the first time along the lines of present international practices.The Chinese standard will maintain a number of significant exceptions to the IFRS rules because of the peculiarities of the local economy.China will maintain an exemption for state enterprises from the “related party” disclosures provisions because of the overwhelmingly dominance of government-enterprises in the economy.“You can understand why they would do that, because otherwise 95 per cent of the economy would be a related party,” said a foreign adviser to the Chinese.“But if your brother-in-law is your supplier in China, he is a related party just like anywhere else in the world.”
The implementation of the “fair value” provisions is also complicated because of the government's control of the price of assets such as unlisted securities, and the inability for the moment to find independent parties to assess them.“There is still the challenge of implementation, especially as companies will have to significantly reform their internal processes and retrain personnel,” said Mr.Kam.Another area in which China will maintain some differences with the IFRS is the so-called “impairment of assets” provisions, which allow companies to write down the value of businesses and their physical assets and goodwill.Under IFRS, companies can write down the value of assets and then revalue them upwards if conditions change.Chinese officials, however, say they will not allow revaluation because they worry it would leave too much opportunity for manipulation of accounts.The US also does not allow a revaluation upwards of assets that have been written down.The new rules will apply for listed companies from January 1 next year, while they will be phased in for other enterprises.WORLD NEWS: China to adopt accounting code in line with international rules
By Richard McGregor in Beijing, Financial Times Published: Feb 16, 2006
China has agreed to bring its national accounting standards into line with international rules, a move that will boost foreign investor confidence in the quality of financial information from the fast-growing economy.Lou Jiwei, Beijing's vice-finance minister, said yesterday that China would adopt “one basic accounting standard” based on the International Financial Reporting Standards used in almost 100 countries, including European Union member states.The move, which follows a decade-long review of local industry practices, is further evidence of the Chinese government's determination to internationalise its economy.But the introduction of the standards will be a challenge for local accounting firms, already struggling to compete with the big four international firms.Members of the global accountancy profession who were in Beijing for an announcement ceremony at the Great Hall of the People hailed China's decision and said the move would affect other Asian countries, such as South Korea, pondering a similar change.Sir David Tweedie, chairman of the International Accounting Standards Board, said: “There is going to be a chain reaction as a result of this.”The decision happened very fast in the end.They are almost there [as far as accounting standards go] and they are determined to get there.“
China will not adopt the IFRS word for word but will take on board the principles and translate them into its own code, the Chinese Accounting Standards System.Mr.Lou said the system would introduce the concept of ”fair value“ into Chinese accounting, along the lines of international practices.But it will maintain significant exceptions to IFRS rules because of the peculiarities of the Chinese economy.China will keep an exemption for state enterprises from the ”related party“ disclosure provisions because of the dominance of government enterprises.”You can understand why they would do that, because otherwise 95 per cent of the economy would be a related party,“ said a foreign adviser to the Chinese.The implementation of the ”fair value“ provisions is also complicated because of the government's control of the price of assets such as unlisted securities, and the inability to find independent parties to assess them.Another area in which China will maintain differences with IFRS is in the ”impairment of assets" provisions, which allow companies to write down the value of businesses, physical assets and goodwill.Under IFRS, companies can write down the value of assets and revalue them upwards if conditions change.Chinese officials say they will not allow revaluation because they fear it would leave too much room for manipulation of accounts.The US also refuses to allow the revaluation upwards of assets already written down.The new rules will apply for listed companies from January 1 next year.Converging accounting standards work must go on
By Tommaso Padoa-Schioppa
FT.com site, May 18, 2006
Surprisingly, the Financial Times and a draft report from the UK arm of PWC recently called for efforts aimed at further international convergence of accounting standards to be abandoned.In the light of progress already made by the International Accounting Standards Board and the US Financial Accounting Standards Board, these calls are unfounded and should be firmly resisted.The simple fact is that markets are integrating worldwide.Differences in accounting methodologies and reporting systems impose an increasing burden on economic efficiency.They make cross-border comparisons difficult and costly.They may mislead markets and capital allocation.They also encourage a competition in laxity, because countries may reduce the quality of their standards in a short-sighted attempt to attract listings or to appeal to special interests.None of these consequences serves the interests of the global economy or investors.Users and Their Information Needs
9.The users of financial statements include present and potential investors, employees, lenders, suppliers and other trade creditors, customers, governments and their agencies and the public.They use financial statements in order to satisfy some of their different needs for information.These needs include the following:
财务的使用者包括现在和潜在的投资者、雇员、贷款人、供应商和其他商业债权人、顾客、政府及其机构与公众。他们利用财务报表以满足他们对资料的某些不同需要。这些需要包括：
（a）Investors.The providers of risk capital and their advisers are concerned with the risk inherent in, and return provided by, their investments.They need information to help them determine whether they should buy, hold or sell.Shareholders are also interested in information which enables them to assess the ability of the enterprise to pay dividends.（1）投资者。风险资本的提供者以及他们的顾问关心他们投资的内在风险和投资报酬。他们需要资料来帮助他们决定是否应当买进、持有或卖出。股东们还关心帮助他们评估企业支付股利的能力的资料。
（b）Employees.Employees and their representative groups are interested in information about the stability and profitability of their employers.They are also interested in information which enables them to assess the ability of the enterprise to provide remuneration, retirement benefits and employment opportunities.（2）雇员。雇员及其代表性组织关心有关其雇主稳定性和获利能力方面的资料。他们还关心使他们评估企业提供报酬、退休福利和就业机会的能力的资料。
（c）Lenders.Lenders are interested in information that enables them to determine whether their loans, and the interest attaching to them, will be paid when due.（3）贷款人。贷款人关心那些能使他们确定自己的贷款和贷款利息在到期时能否得到支付的资料。
（d）Suppliers and other trade creditors.Suppliers and other creditors are interested in information that enables them to determine whether amounts owing to them will be paid when due.Trade creditors are likely to be interested in an enterprise over a shorter period than lenders unless they are dependent upon the continuation of the enterprise as a major customer.（4）供应商和其他商业债权人。供应商和其他债权人关心那些能使他们确定欠他们的款项在到期时能否得到支付的资料。商业债权人只要不依赖企业继续作为其主要顾客，其对企业的关心在时间上就可能比贷款人要短。
（e）Customers.Customers have an interest in information about the continuance of an enterprise, especially when they have a long-term involvement with, or are dependent on, the enterprise.（5）顾客。顾客关心有关企业延续性方面的资料，尤其是当他们与企业有长期性联系或依赖企业时。
（f）Governments and their agencies.Governments and their agencies are interested in the allocation of resources and, therefore, the activities of enterprises.They also require information in order to regulate the activities of enterprises, determine taxation policies and as the basis for national income and similar statistics.（6）政府及其机构。政府及其机构关心资源的分配，因此也关心企业的活动。为了管理企业的活动、决定税收政策和作为国民收入等类似统计资料的基础，它们也需要资料。
（g）Public.Enterprises affect members of the public in a variety of ways.For example, enterprises may make a substantial contribution to the local economy in many ways including the number of people they employ and their patronage of local suppliers.Financial statements may assist the public by providing information about the trends and recent developments in the prosperity of the enterprise and the range of its activities.（7）公众。企业以各种方式影响公众的成员。例如，企业可能以多种方式对当地经济作出贡献，包括其雇请的人数和对当地供应商的惠顾。财务报表通过提供关于企业兴衰趋势、近期发展和活动范围方面的资料，可以对公众有所帮助。
10.While all of the information needs of these users cannot be met by financial statements, there are needs which are common to all users.As investors are providers of risk capital to the enterprise, the provision of financial statements that meet their needs will also meet most of the needs of other users that financial statements can satisfy.虽然上述使用者对资料的需要不可能完全由财务报表来满足，但是仍然存在着对所有使用者来说是共同的需要。因为投资者是企业风险资本的提供者，因此，为了满足他们的需要而提供的财务报表，也可以满足财务报表能够满足的其他使用者的大部分需要。
11.The management of an enterprise has the primary responsibility for the preparation and presentation of the financial statements of the enterprise.Management is also interested in the information contained in the financial statements even though it has access to additional management and financial information that helps it carry out its planning, decision-making and control responsibilities.Management has the ability to determine the form and content of such additional information in order to meet its own needs.The reporting of such information, however, is beyond the scope of this framework.Nevertheless, published financial statements are based on the information used by management about the financial position, performance and changes in financial position of the enterprise.企业的管理当局对企业财务报表的编制和呈报负有首要责任。企业管理当局也关心财务报表中所包括的信息，尽管它能够取得有助于其执行计划、决策和控制职责的其他管理和财务方面的资料。管理当局有能力决定这类附加资料的形式和内容，以满足其自己的需要。然而，对这一类信息的报告，不属于本结构的范围。但是，公布的财务报表都是以管理当局所使用的关于企业财务状况、经营业绩和财务状况变动方面的资料为依据的。
Qualitative Characteristics of Financial Statements
24.Qualitative characteristics are the attributes that make the information provided in financial statements useful to users.The four principal qualitative characteristics are understandability, relevance, reliability and comparability.质量特征是指使财务报表提供的信息对使用者有用的那些属性。四项主要的质量特征是：可理解性、相关性、可靠性和可比性。
Understandability
25.An essential quality of the information provided in financial statements is that it is readily understandable by users.For this purpose, users are assumed to have a reasonable knowledge of business and economic activities and accounting and a willingness to study the information with reasonable diligence.However, information about complex matters that should be included in the financial statements because of its relevance to the economic decision-making needs of users should not be excluded merely on the grounds that it may be too difficult for certain users to understand.财务报表所提供的信息的一条基本质量特征就是要让使用者便于理解。为此目的，人们假定使用者对商业和经济活动以及会计有恰当的了解并且愿意花费适当的精力去研究信息。然而，有些关于复杂事项的信息由于它们与使用者作经济决策的需要相关而应包括有财务报表之中，不能仅仅因为这些信息对于某些使用者来说过于难以理解而将它们排除在财务报表之外。
Relevance
26.To be useful, information must be relevant to the decision-making needs of users.Information has the quality of relevance when it influences the economic decisions of users by helping them evaluate past, present or future events or confirming, or correcting, their past evaluations.为了使信息有用，信息必须与使用者的决策需要相关。当信息能够通过帮助使用者评价过去、现在和未来事项或确认、更改他们过去的评价从而影响到使用者的经济决策时，信息就具有相关性。
27.The predictive and confirmatory roles of information are interrelated.For example, information about the current level and structure of asset holdings has value to users when they endeavour to predict the ability of the enterprise to take advantage of opportunities and its ability to react to adverse situations.The same information plays a confirmatory role in respect of past predictions about, for example, the way in which the enterprise would be structured or the outcome of planned operations.信息的预测作用和确认作用是相互联系的。例如，关于拥有资产的现有水平和结构的资料，在使用者致力于预测企业利用机遇和对付逆境的能力时，对使用者是有价值的。对于过去关于企业结构或计划安排的经营活动的结果等情况的预测，同样的资料则可以起到确认作用。
28.Information about financial position and past performance is frequently used as the basis for predicting future financial position and performance and other matters in which users are directly interested, such as dividend and wage payments, security price movements and the ability of the enterprise to meet its commitments as they fall due.To have predictive value, information need not be in the form of an explicit forecast.The ability to make predictions from financial statements is enhanced, however, by the manner in which information on past transactions and events is displayed.For example, the predictive value of the income statement is enhanced if unusual, abnormal and infrequent items of income or expense are separately disclosed.关于财务状况和过去经营业绩的资料经常被加以使用，作为预测未来财务状况、经营业绩以及使用者直接关心的其他事项的基础。其他事项包括股利和工资支付、证券价格变动及企业承兑到期承诺的能力等。资料要具有预测价值，不一定非要采取明确的预测形式。然而，关于过去交易和事项的资料的编列方式，可以提高根据财务报表进行预测的能力。例如，如果分别揭示非常、异常和非经常性的收益和费用项目，就可以提高收益表的预测价值。
Materiality
29.The relevance of information is affected by its nature and materiality.In some cases, the nature of information alone is sufficient to determine its relevance.For example, the reporting of a new segment may affect the assessment of the risks and opportunities facing the enterprise irrespective of the materiality of the results achieved by the new segment in the reporting period.In other cases, both the nature and materiality are important, for example, the amounts of inventories held in each of the main categories that are appropriate to the business.信息的相关性受其性质和重要性的影响。在某些情况下，单凭信息的性质就足以确定其相关性。例如，如果不管一个新分部在报告期内所取得的成果的重要性如何，对该新分部的报告都可能会影响对企业所面临的风险与机遇的评价。在另外一些情况下，性质和重要性都是重要的。例如，与经营业务相适应的各主要类别存货的持有金额。
30.Information is material if its omission or misstatement could influence the economic decisions of users taken on the basis of the financial statements.Materiality depends on the size of the item or error judged in the particular circumstances of its omission or misstatement.Thus, materiality provides a threshold or cut-off point rather than being a primary qualitative characteristic which information must have if it is to be useful.如果信息的遗漏或错报会影响使用者根据财务报表所作的经济决策，信息就具有重要性。重要性取决于在发生遗漏或错报的特定环境下所判断的项目或错误的大小。因此，重要性与其说是信息要成为有用所必须具备的基本质量特征，倒不如说是提供了一个门槛或取舍点。
Reliability
31.To be useful, information must also be reliable.Information has the quality of reliability when it is free from material error and bias and can be depended upon by users to represent faithfully that which it either purports to represent or could reasonably be expected to represent.为了使信息有用，信息还必须具有可靠性。当信息没有重要错误或偏向并且能够忠实反映其所拟反映或理当反映的情况以供使用者作依据时，信息就具备了可靠性。
32.Information may be relevant but so unreliable in nature or representation that its recognition may be potentially misleading.For example, if the validity and amount of a claim for damages under a legal action are disputed, it may be inappropriate for the enterprise to recognize the full amount of the claim in the balance sheet, although it may be appropriate to disclose the amount and circumstances of the claim.信息可能会具有相关性，但在性质或反映上可能会不那么可靠，以致确认这种信息可能会令人误解。例如，如果一项法律诉讼的赔偿要求的成立与否和金额大小都处在争执当中，虽然企业揭示赔偿要求的金额和情况可能是适宜的，但在资产负债表中确认赔偿要求的全部金额却可能是不适宜的。
Faithful Representation
33.To be reliable, information must represent faithfully the transactions and other events it either purports to represent or could reasonably be expected to represent.Thus, for example, a balance sheet should represent faithfully the transactions and other events that result in assets, liabilities and equity of the enterprise at the reporting date which meet the recognition criteria.要使信息可靠，信息就必须忠实反映其所拟反映或理当反映的交易或其他事项。因此，举例来说，资产负债表就应忠实反映在报告日期符合确认标准的那些形成企业资产、负债和权益的交易和其他事项。
34.Most financial information is subject to some risk of being less than a faithful representation of that which it purports to portray.This is not due to bias, but rather to inherent difficulties either in identifying the transactions and other events to be measured or in devising and applying measurement and presentation techniques that can convey messages that correspond with those transactions and events.In certain cases, the measurement of the financial effects of items could be so uncertain that enterprises generally would not recognize them in the financial statements;for example, although most enterprises generate goodwill internally over time, it is usually difficult to identify or measure that goodwill reliably.In other cases, however, it may be relevant to recognize items and to disclose the risk of error surrounding their recognition and measurement.大部分财务信息都可能遇到由于它不能完全忠实反映它所拟反映的情况而带来的风险。这并不是由于存有偏向，而是由于在辨认所要计量的交易和其他事项，或在设计和运用能够传递与那些交易和事项相对应的信息的计量和反映技术上，存在着固有的困难。在某些情况下，对项目财务影响的计量可能是那么地不确定，以致使企业在通常情况下对它们无法在财务报表中加以确认。例如，虽然大多数企业随着时间的推移在内部都会产生商誉，但是要可靠地确认或计量这种商誉，通常是困难的。然而，在另外一些情况下，确认项目并且揭示在确认和计量方面存在着错误的风险，可能是恰当的。
Substance Over Form
35.If information is to represent faithfully the transactions and other events that it purports to represent, it is necessary that they are accounted for and presented in accordance with their substance and economic reality and not merely their legal form.The substance of transactions or other events is not always consistent with that which is apparent from their legal or contrived form.For example, an enterprise may dispose of an asset to another party in such a way that the documentation purports to pass legal ownership to that party;nevertheless, agreements may exist that ensure that the enterprise continues to enjoy the future economic benefits embodied in the asset.In such circumstances, the reporting of a sale would not represent faithfully the transaction entered into（if indeed there was a transaction）.如果信息要想忠实反映它所拟反映的交易或其他事项，那就必须根据它们的实质和经济现实，而不是仅仅根据它们的法律形式进行核算和反映。交易或其他事项的实质，不总是与它们的法律或设计形式的外在面貌相一致的。例如，企业将一项资产处理给另一单位，可以在文件中声称将法律所有权转让给该单位：然而，还可能存在协议，可以保证企业继续享有该项资产所包含的未来经济利益。在这种情况下，报告一项销售就不可能忠实反映所达成的交易（如果确有交易存在的话）。
Neutrality
36.To be reliable, the information contained in financial statements must be neutral, that is, free from bias.Financial statements are not neutral if, by the selection or presentation of information, they influence the making of a decision or judgement in order to achieving a predetermined result or outcome.要使信息可靠，财务报表所包含的信息还必须具有中立性。也就是说，要不带有偏向。如果为了达到预定的成果或结果，通过对信息的选择和列报，使财务报表影响了决策或判断，那么，财务报表就不是中立的了。
Prudence
37.The preparers of financial statements do, however, have to contend with the uncertainties that inevitably surround many events and circumstances, such as the collectability of doubtful receivables, the probable useful life of plant and equipment and the number of warranty claims that may occur.Such uncertainties are recognized by the disclosure of their nature and extent and by the exercise of prudence in the preparation of the financial statements.Prudence is the inclusion of a degree of caution in the exercise of the judgements needed in making the estimates required under conditions of uncertainty, such that assets or income are not overstated and liabilities or expenses are not understated.However, the exercise of prudence does not allow, for example, the creation of hidden reserves or excessive provisions, the deliberate understatement of assets or income, or the deliberate overstatement of liabilities or expenses, because the financial statements would not be neutral and, therefore, not have the quality of reliability.然而，财务报表的编制者确实还必须考虑到许多事件和情况必然围绕着不确定性，例如，有疑问的应收账款的可收回程度、厂房和设备的可能使用年限以及可能发生的要求保修的次数等。要对这类不确定性加以确认，则应揭示它们的性质和范围，并在编制财务报表过程中实施审慎性原则。审慎是指在不确定性条件下作出所需要的估计时，在实施必需的判断中加入一定程度的谨慎，以便不高估资产或收益，也不低估负债或费用。然而，实施审慎性原则并不允许诸如设立秘密储备金、过分地提取准备、故意压低资产或收益，或故意抬高负债或费用等，因为这样编制出来的财务报表不可能是中立的，从而也就不会具有可靠性。
Completeness
38.To be reliable, the information in financial statements must be complete within the bounds of materiality and cost.An omission can cause information to be false or misleading and thus unreliable and deficient in terms of its relevance.要使信息可靠，财务报表中的信息必须在重要性和成本的许可范围内做到完整。遗漏能造成信息虚假或令人误解，从而使信息不可靠并且在相关性上留有缺陷。
Comparability
39.Users must be able to compare the financial statements of an enterprise through time in order to identify trends in its financial position and performance.Users must also be able to compare the financial statements of different enterprises in order to evaluate their relative financial position, performance and changes in financial position.Hence, the measurement and display of the financial effect of like transactions and other events must be carried out in a consistent way throughout an enterprise and over time for that enterprise and in a consistent way for different enterprises.使用者必须能够比较企业在不同时期的财务报表，以便明确企业财务状况和经营业绩的变化趋势。使用者还必须能够比较不同企业之间的财务报表，以使评价它们相对的财务状况、经营业绩和财务状况变动。因此，不论是对于某个企业的任何地方和不同时间，还是对于不同的企业，对于同类交易和其他事项的财务影响的计量与反映，都必须按照一致的方法进行。
40.An important implication of the qualitative characteristic of comparability is that users be informed of the accounting policies employed in the preparation of the financial statements, any changes in those policies and the effects of such changes.Users need to be able to identify differences between the accounting policies for like transactions and other events used by the same enterprise from period to period and by different enterprises.Compliance with International Accounting Standards, including the disclosure of the accounting policies used by the enterprise, helps to achieve comparability.可比性这一质量特征有一个重要的含义，即应把编制财务报表所采用的会计政策、这些政策的变更以及变更的影响告诉使用者。使用者必须能够鉴别同一企业在不同时期以及不同企业对同类交易和其他事项所采用的会计政策之间的差别。遵循国际会计准则，包括揭示企业所采用的会计政策，有助于达成可比性。
41.The need for comparability should not be confused with mere uniformity and should not be allowed to become an impediment to the introduction of improved accounting standards.It is not appropriate for an enterprise to continue accounting in the same manner for a transaction or other event if the policy adopted is not in keeping with the qualitative characteristics of relevance and reliability.It is also inappropriate for an enterprise to leave its accounting policies unchanged when more relevant and reliable alternatives exist.对可比性的要求，不应混同于单纯的统一性，并且不应允许其成为引进经过改进的会计准则的一种障碍。如果采用的政策不符合相关性和可靠性的质量特征，企业就不宜继续以相同的方式核算某一交易或其他事项。当存在更具相关性和更可靠性的备选方法时，如果企业仍保持会计政策不变，也是不适宜的。
42.Because users wish to compare the financial position, performance and changes in financial position of an enterprise over time, it is important that the financial statements show corresponding information for the preceding periods.由于使用者希望比较企业在不同时期的财务状况、经营业绩和财务状况变动，财务报表反映以前各期的相应信息是重要的。
Constraints on Relevant and Reliable Information
Timeliness
43.If there is undue delay in the reporting of information it may lose its relevance.Management may need to balance the relative merits of timely reporting and the provision of reliable information.To provide information on a timely basis it may often be necessary to report before all aspects of a transaction or other event are known, thus impairing reliability.Conversely, if reporting is delayed until all aspects are known, the information may be highly reliable but of little use to users who have had to make decisions in the interim.In achieving a balance between relevance and reliability, the overriding consideration is how best to satisfy the economic decision-making needs of users.在报告信息的过程中如果有不恰当的延误，信息就失去了其相关性。企业管理当局可能需要权衡及时报告与提供可靠信息这两者的相对优点。为了在及时的基础上提供信息，往往在了解某一交易或其他事项的所有方面之前，就可能必须作出报告，这样就会损害可靠性。相反，如果要延误到所有方面都了解以后才予以报告，信息可能会相当可靠，但对于必须在事中作出决策的使用者来说，用处可能就会很小。为了在相关性和可靠性之间作出权衡，首先需要考虑的是如可最好地满足使用者作出经济决策的需要的问题。
Balance between Benefit and Cost
44.The balance between benefit and cost is a pervasive constraint rather than a qualitative characteristic.The benefits derived from information should exceed the cost of providing it.The evaluation of benefits and costs is, however, substantially a judgmental process.Furthermore, the costs do not necessarily fall on those users who enjoy the benefits.Benefits may also be enjoyed by users other than those for whom the information is prepared;for example, the provision of further information to lenders may reduce the borrowing costs of an enterprise.For these reasons, it is difficult to apply a cost-benefit test in any particular case.Nevertheless, standard-setters in particular, as well as the preparers and users of financial statements, should be aware of this constraint.效益和成本之间的平衡，是一种普遍存在的限制因素，而不是一种质量特征。从信息中派生出来的效益应该超过提供它的成本。然而，评价效益和成本实际上是一种判断过程。而且，成本不一定落在享受效益的那些使用者身上。效益也可能被不属于信息提供对象的其他使用者所享受。例如，向贷款人提供进一步的资料可能能够降低企业的借款费用。根据以上这些理由，在任何特定情况下，要进行成本效益测试，都是困难的。然而，财务报表的编制者和使用者，尤其是准则制定者，应当了解这一限制因素。
Balance between Qualitative Characteristics
45.In practice a balancing, or trade-off, between qualitative characteristics is often necessary.Generally the aim is to achieve an appropriate balance among the characteristics in order to meet the objective of financial statements.The relative importance of the characteristics in different cases is a matter of professional judgment.在实务中，在质量特征之间进行平衡或作出取舍，经常是有必要的。通常来说其目的是在各质量特征之间取得适当平衡，以便达到财务报表的目标。在不同的场合下判定质量特征的相对重要性，是一种专业判断的问题。正实和公正的观点/公正地反映
True and Fair View/Fair Presentation
46.Financial statements are frequently described as showing a true and fair view of, or as presenting fairly, the financial position, performance and changes in financial position of an enterprise.Although this Framework does not deal directly with such concepts, the application of the principal qualitative characteristics and of appropriate accounting standards normally results in financial statements that convey what is generally understood as a true and fair view of, or as presenting fairly such information.财务报表经常被描述为真实和公正地反映了或公正地反映了企业的财务状况、经营成果和财务状况变动情况。虽然本结构不直接涉及这类概念，但是，对主要质量特征和恰当会计准则的应用，通常可以产生能够传递真实和公正的信息或公正地反映信息的财务报表。
常用会计英语词汇 【字体：大 中 小】【打印】
基本词汇
A(1)account 账户,报表
A(2)accounting postulate 会计假设
A(3)accounting valuation 会计计价
A(4)accountability concept 经营责任概念
A(5)accountancy 会计职业
A(6)accountant 会计师
A(7)accounting 会计
A(8)agency cost 代理成本
A(9)accounting bases 会计基础
A(10)accounting manual 会计手册
A(11)accounting period 会计期间
A(12)accounting policies 会计方针
A(13)accounting rate of return 会计报酬率
A(14)accounting reference date 会计参照日
A(15)accounting reference period 会计参照期间
A(16)accrual concept 应计概念
A(17)accrual expenses 应计费用
A(18)acid test ratio 速动比率(酸性测试比率)
A(19)acquisition 收购
A(20)acquisition accounting 收购会计
A(21)adjusting events 调整事项
A(22)administrative expenses 行政管理费
A(23)amortization 摊销
A(24)analytical review 分析性复核
A(25)annual equivalent cost 年度等量成本法
A(26)annual report and accounts 年度报告和报表
A(27)appraisal cost 检验成本
A(28)appropriation account 盈余分配账户
A(29)articles of association 公司章程细则
A(30)assets 资产
A(31)assets cover 资产担保
A(32)asset value per share 每股资产价值
A(33)associated company 联营公司
A(34)attainable standard 可达标准 A(35)attributable profit 可归属利润 A(36)audit 审计
A(37)audit report 审计报告
A(38)auditing standards 审计准则
A(39)authorized share capital 额定股本 A(40)available hours 可用小时 A(41)avoidable costs 可避免成本 B(42)back-to-back loan 易币贷款
B(43)backflush accounting 倒退成本计算 B(44)bad debts 坏帐
B(45)bad debts ratio 坏帐比率 B(46)bank charges 银行手续费 B(47)bank overdraft 银行透支
B(48)bank reconciliation 银行存款调节表 B(49)bank statement 银行对账单 B(50)bankruptcy 破产
B(51)basis of apportionment 分摊基础 B(52)batch 批量
B(53)batch costing 分批成本计算 B(54)beta factor B(市场)风险因素B B(55)bill 账单
B(56)bill of exchange 汇票 B(57)bill of lading 提单
B(58)bill of materials 用料预计单 B(59)bill payable 应付票据 B(60)bill receivable 应收票据 B(61)bin card 存货记录卡 B(62)bonus 红利
B(63)book-keeping 薄记
B(64)Boston classification 波士顿分类 B(65)breakeven chart 保本图 B(66)breakeven point 保本点
B(67)breaking-down time 复位时间 B(68)budget 预算
B(69)budget center 预算中心
B(70)budget cost allowance 预算成本折让 B(71)budget manual 预算手册 B(72)budget period 预算期间
B(73)budgetary control 预算控制 B(74)budgeted capacity 预算生产能力 B(75)business center 经营中心 B(76)business entity 营业个体 B(77)business unit 经营单位
B(78)by-product 副产品
C(79)called-up share capital 催缴股本 C(80)capacity 生产能力
C(81)capacity ratios 生产能力比率 C(82)capital 资本
C(83)capital assets pricing model 资本资产计价模式 C(84)capital commitment 承诺资本 C(85)capital employed 已运用的资本 C(86)capital expenditure 资本支出
C(87)capital expenditure authorization 资本支出核准 C(88)capital expenditure control 资本支出控制 C(89)capital expenditure proposal 资本支出申请 C(90)capital funding planning 资本基金筹集计划 C(91)capital gain 资本收益
C(92)capital investment appraisal 资本投资评估 C(93)capital maintenance 资本保全
C(94)capital resource planning 资本资源计划 C(95)capital surplus 资本盈余 C(96)capital turnover 资本周转率 C(97)card 记录卡 C(98)cash 现金
C(99)cash account 现金账户 C(100)cash book 现金账薄 C(101)cash cow 金牛产品 C(102)cash flow 现金流量
C(103)cash flow budget 现金流量预算 C(104)cash flow statement 现金流量表 C(105)cash ledger 现金分类账 C(106)cash limit 现金限额 C(107)CCA 现时成本会计 C(108)center 中心
C(109)changeover time 变更时间
C(110)chartered entity 特许经济个体 C(111)cheque 支票
C(112)cheque register 支票登记薄 C(113)classification 分类 C(114)clock card 工时卡 C(115)code 代码
C(116)commitment accounting 承诺确认会计 C(117)common cost 共同成本
C(118)company limited by guarantee 有限担保责任公司 C(119)company limited by shares 股份有限公司 C(120)competitive position 竞争能力状况 C(121)concept 概念
C(122)conglomerate 跨行业企业
C(123)consistency concept 一致性概念 C(124)consolidated accounts 合并报表 C(125)consolidation accounting 合并会计 C(126)consortium 财团
C(127)contingency plan 应急计划
C(128)contingent liabilities 或有负债 C(129)continuous operation 连续生产 C(130)contra 抵消
C(131)contract cost 合同成本
C(132)contract costing 合同成本计算 C(133)contribution centre 贡献中心 C(134)contribution chart 贡献图 C(135)control 控制
C(136)control account 控制账户 C(137)control limits 控制限度
C(138)controllability concept 可控制概念 C(139)controllable cost 可控制成本 C(140)conversion cost 加工成本
C(141)convertible loan stock 可转换为股票的贷款 C(142)corporate appraisal 公司评估 C(143)corporate planning 公司计划
C(144)corporate social reporting 公司社会报告 C(145)cost 成本
C(146)cost account 成本账户 C(147)cost accounting 成本会计
C(148)cost accounting manual 成本手册 C(149)cost adjustment 成本调整 C(150)cost allocation 成本分配 C(151)cost apportionment 成本分摊 C(152)cost attribution 成本归属 C(153)cost audit 成本审计
C(154)cost benefit analysis 成本效益分析 C(155)cost center 成本中心 C(156)cost driver 成本动因
C(157)cost of capital 资本成本 C(158)cost of goods sold 销货成本
C(159)cost of non-conformance 非相符成本 C(160)cost of sales 销售成本 C(161)cost reduction 成本降低 C(162)cost structure 成本结构 C(163)cost unit 成本单位
C(164)cost-volume-profit analysis(CVP)本量利分析 C(165)costing 成本计算
C(166)credit note 贷项通知
C(167)credit report 信贷报告书 C(168)creditor 债权人
C(169)creditor days ratio 应付账款天数率 C(170)creditors ledger 应付账款分类账 C(171)critical event 关键事项 C(172)critical path 关键路线
C(173)cumulative preference shares 累积优先股 C(174)current asset 流动资产
C(175)current cost accounting 现时成本会计 C(176)current liabilities 流动负债
C(177)current purchasing power accounting 现时购买力会计 C(178)current ratio 流动比率 C(179)cut-off 截止 C(180)CVP 本量利分析
C(181)cycle time 周转时间 D(182)debenture 债券
D(183)debit note 借项通知
D(184)debit capacity 举债能力 D(185)debt ratio 债务比率 D(186)debtor 债务人;应收账款
D(187)debtor days ratio 应收账款天数率 D(188)debtors ledger 应收账款分类账
D(189)debtor' age analysis 应收账款账龄分析 D(190)decision driven costs 决策连动成本 D(191)decision tree 决策树 D(192)defects 次品
D(193)deferred expenditure 递延支出 D(194)deferred shares 递延股份 D(195)deferred taxation 递延税款 D(196)delivery note 交货单
D(197)departmental accounts 部门报表 D(198)departmental budget 部门预算 D(199)depreciation 折旧 D(200)dispatch note 发运单
D(201)development cost 开发成本 D(202)differential cost 差别成本 D(203)direct cost 直接成本 D(204)direct debit 直接借项
D(205)direct hours yield 直接小时产出率
D(206)direct labour cost percentage rate 直接人工成本百分比 D(207)direct labour hour rate 直接人工小时率
D(208)directs on indirect work 间接工作事项上的工时 D(209)discount rate 贴现率
D(210)discounted cash flow 现金流量贴现 D(211)discretionary cost 酌量成本 D(212)distribution cost 摊销成本 D(213)diversions 移用
D(214)diverted hours 移用小时
D(215)diverted hours ratio 移用工时比率 D(216)dividend 股利
D(217)dividend cover 股利产出率 D(218)dividend per share 每股股利 D(219)dog 疲软产品
D(220)double entry accounting 复式会计 D(221)double-entry book-keeping 复式薄记 D(222)doubtful debts 可疑债务 D(223)down time 停工时间
D(224)dynamic programming 动态规划 E(225)earning per share 每股盈利 E(226)earning ratio 市盈率
E(227)economic order quantity(EOQ)经济订购批量 E(228)efficient market hypothesis 有效市场假设 E(229)efficiency ration 效率性比率 E(230)element of cost 成本要素 E(231)entity 经济个体
E(232)environmental audit 环境审计
E(233)environmental impact assessment 环境影响评价 E(234)EOQ 经济订购批量 E(235)equity 权益
E(236)equity method of accounting 权益法会计计算 E(237)equity share capital 权益股本 E(238)equivalent units 当量 E(239)event 事项
E(240)exceptional items 例外事项 E(241)expected value 期望值 E(242)expenditure 支出 E(243)expenses 费用
E(244)external audit 外部审计
E(245)external failure cost 外部损失成本 E(246)extraordinary items 非常事项 F(247)factory goods 让售商品 F(248)factoring 应收帐款让售 F(249)fair value 公允价值 F(250)feedback 反馈 F(251)FIFO 先近先出法
F(252)final accounts 年终报表 F(253)finance lease 融资租赁
F(254)financial accounting 财务会计
F(255)financial accounts calendar adjustment 财务报表的日历时间调整
F(256)financial management 财务管理
F(257)financial planning 财务计划
F(258)financial statement 财务报表
F(259)finished goods 完成品
F(260)fixed asset 固定资产
F(261)fixed overhead 固定制造费用
F(262)fixed asset turnover 固定资产周转率
F(263)fixed assets register 固定资产登记薄
F(264)fixed cost 固定成本
F(265)flexed budget 变动限额预算
F(266)flexible budget 弹性预算
F(267)float time 浮动时间
F(268)floating charge 流动抵押
F(269)flow of funds statement 资金流量表
F(270)forecasting 预测
F(271)founder's shares 发起人股份
F(272)full capacity 满负荷生产能力
F(273)function costing 职能成本计算
F(274)functional budget 职能预算
F(275)fund accounting 基金会计
F(276)fundamental accounting concept 基础会计概念
F(277)fungible assets 可互换资产
F(278)futuristic planning 远景计划
G(279)gap analysis 间距分析
G(280)gearing 举债经营比率(杠杆)
G(281)goal congruence 目标一致性
G(282)going concern concept 持续经营概念
G(283)goods received note 商品收讫单
G(284)goodwill 商誉
G(285)gross dividend yield 总股息产出率
G(286)gross margin 总边际
G(287)gross profit 毛利润
G(288)gross profit percentage 毛利润百分比
G(289)group 企业集团
G(290)group accounts 集团报表
H(291)high-geared 高结合杠杆(比例)
H(292)hire purchase 租购
H(293)historical cost 历史成本
H(294)historical cost accounting 历史成本会计
H(295)hours 小时
H(296)hurdle rate 最低可接受的报酬率
I(297)ideal standard 理想标准
I(298)idle capacity ration 闲置生产能力比率 I(299)idle time 闲置时间
I(300)impersonal accounts 非记名账户 I(301)imprest system 定额备用制度
I(302)income and expenditure account 收益和支出报表 I(303)incomplete records 不完善记录 I(304)incremental cost 增量成本 I(305)incremental yield 增量产出率 I(306)indirect cost 间接成本 I(307)indirect hours 间接小时 I(308)insolvency 无力偿付
I(309)intangible asset 无形资产 I(310)integrated accounts 综合报表
I(311)interdependency concept 关联性概念 I(312)interest cover 利息保障倍数 I(313)interlocking accounts 连锁报表 I(314)internal audit 内部审计 I(315)internal check 内部牵制
I(316)internal control system 内部控制体系 I(317)internal failure cost 内部损失成本
I(318)internal rate of return(IRR)内含报酬率 I(319)inventory 存货 I(320)investment 投资
I(321)investment center 投资中心 I(322)invoice register 发票登记薄 I(323)issued share capital 已发行股本 J(324)job 定单
J(325)job card 工作卡
J(326)job costing 工作成本计算 J(327)job sheet 工作单 J(328)joint cost 联合成本 J(329)joint products 联产品
J(330)joint stock company 股份公司 J(331)joint venture 合资经营 J(332)journal 日记账
J(333)just-in-time(JIT)适时制度
J(334)just-in-time production 适时生产 J(335)just-in-time purchasing 适时购买 K(336)key factor 关键因素 L(337)labour 人工
L(338)labour transfer note 人工转移单 L(339)leaning curve 学习曲线 L(340)ledger 分类账户
L(341)length of order book 定单平均周期
L(342)letter of credit 信用证
L(343)leverage 举债经营比率
L(344)liabilities 负债
L(345)life cycle costing 寿命周期成本计算
L(346)LIFO 后近先出法
L(347)limited liability company 有限责任公司
L(348)limiting factor 限制因素
L(349)line-item budget 明细支出预算
L(350)liner programming 线性规划
L(351)liquid assets 变现资产
L(352)liquidation 清算
L(353)liquidity ratios 易变现比率
L(354)loan 贷款
L(355)loan capital 借入资本
L(356)long range planning 长期计划
L(357)lost time record 虚耗时间记录
L(358)low geared 低结合杠杆(比例)
L(359)lower of cost or net realizable value concept 成本或可变净价孰低概念
M(360)machine hour rate 机器小时率
M(361)machine time record 机器时间记录
M(362)managed cost 管理成本
M(363)management accounting 管理会计
M(364)management accounting concept 管理会计概念
M(365)management accounting guides 管理会计指导方针
M(366)management audit 管理审计
M(367)management buy-out 管理性购买产权
M(368)management by exception 例外管理原则
M(369)margin 边际
M(370)margin of safety ration 安全边际比率
M(371)margin cost 边际成本
M(372)margin costing 边际成本计算
M(373)mark-down 降低标价
M(374)mark-up 提高标价
M(375)market risk premium 市场分险补偿
M(376)market share 市场份额
M(377)marketing cost 营销成本
M(378)matching concept 配比概念
M(379)materiality concept 重要性概念
M(380)materials requisition 领料单
M(381)materials returned note 退料单
M(382)materials transfer note 材料转移单
M(383)memorandum of association 公司设立细则
M(384)merger 兼并
M(385)merger accounting 兼并会计 M(386)minority interest 少数股权 M(387)mixed cost 混合成本 N(388)net assets 净资产
N(389)net book value 净账面价值
N(390)net liquid funds 净可变现资金 N(391)net margin 净边际
N(392)net present value(NPV)净现值 N(393)net profit 净利润
N(394)net realizable value 可变现净值 N(395)net worth 资产净值
N(396)network analysis 网络分析 N(397)noise 干捞
N(398)nominal account 名义账户
N(399)nominal share capital 名义股本 N(400)nominal holding 代理持有股份 N(401)non-adjusting events 非调整事项
N(402)non-financial performance measurement 非财务业绩计量 N(403)non-integrated accounts 非综合报表 N(404)non-liner programming 非线性规划 N(405)non-voting shares 无表决权的股份 N(406)notional cost 名义成本
N(407)number of days stock 存货周转天数 N(408)number of weeks stock 存货周转周数 O(409)objective classification 客体分类 O(410)obsolescence 陈旧
O(411)off balance sheet finance 资产负债表外筹资 O(412)offer for sale 标价出售 O(413)operating budget 经营预算 O(414)operating lease 经营租赁
O(415)operating statement 营业报表 O(416)operation time 操作时间
O(417)operational control 经营控制 O(418)operational gearing 经营杠杆 O(419)operating plans 经营计划 O(420)opportunity cost 机会成本 O(421)order 定单
O(422)ordinary shares 普通股
O(423)out-of-date cheque 过期支票 O(424)over capitalization 过分资本化 O(425)overhead 制造费用
O(426)overhead absorption rate 制造费用分配率 O(427)overhead cost 制造费用
O(428)overtrading 超过营业资金的经营 P(429)paid cheque 已付支票
P(430)paid-up share capital 认定股本 P(431)parent company 母公司
P(432)pareto distribution 帕累托分布
P(433)participating preference shares 参与优先股 P(434)partnership 合伙
P(435)payable ledger 应付款项账户 P(436)payback 回收期
P(437)payments and receipts account 收入和支出报表 P(438)payments withheld 保留款额 P(439)payroll 工资单
P(440)payroll analysis 工资分析
P(441)percentage profit on turnover 利润对营业额比率 P(442)period cost 期间成本
P(443)perpetual inventory 永续盘存 P(444)personal account 记名账户 P(445)PEPT 项目评审法
P(446)petty cash account 备用金账户 P(447)petty cash voucher 备用金凭证 P(448)physical inventory 实地盘存 P(449)planning 计划
P(450)planning horizon 计划时限 P(451)planning period 计划期间 P(452)policy cost 政策成本 P(453)position audit 状况审计
P(454)post balance sheet events 资产负债表编后事项 P(455)practical capacity 实际生产能力 P(456)pre-acquisition losses 购置前损失 P(457)pre-acquisition profits 购置前利润 P(458)preference shares 优先股
P(459)preference creditors 优先债权人 P(460)preferred creditors 优先债权人 P(461)prepayments 预付款项 P(462)present value 现值
P(463)prevention cost 预防成本 P(464)price ratio 市盈率 P(465)prime cost 主要成本
P(466)prime entry-books of 原始分录登记薄 P(467)principal budget factor 主要预算因素 P(468)prior charge capital 优先股
P(469)prior year adjustments 以前年度调整
P(470)priority base budgeting 优先顺序体制的预算 P(471)private company 私人公司
P(472)pro-forma invoice 预开发票 P(473)problem child 问号产品
P(474)process costing 分步成本计算 P(475)process time 加工时间 P(476)product cost 产品成本
P(477)Product life cycle 产品寿命周期 P(478)production cost 生产成本
P(479)production cost of sales 售货成本
P(480)production volume ratio 生产业务量比率 P(481)profit center 利润中心
P(482)profit per employee 每员工利润
P(483)profit retained for the year 年度利润留存 P(484)profit to turnover ratio 利润对营业额比率 P(485)profit-volume graph 利量图 P(486)profitability index 盈利指数 P(487)programming 规划
P(488)project evaluation and review technique 项目评审法 P(489)projection 预计
P(490)promissory note 本票 P(491)prospectus 募债说明书
P(492)provisions for liabilities and charges 偿债和费用准备 P(493)prudent concept 稳健性概念 P(494)public company 公开公司 P(495)purchase order 订购单
P(496)purchase requisition 请购单 P(497)purchase ledger 采购账户
Q(498)quality related costs 质量有关成本 Q(499)queuing time 排队时间 R(500)rate 率 R(501)ratio 比率
R(502)ration pyramid 比率金字塔 R(503)raw material 原材料
R(504)receipts and payments account 收入和支付报表 R(505)receivable ledger 应收款项账户 R(506)redeemable shares 可赎回股份 R(507)redemption 赎回
R(508)registered share capital 注册资本 R(509)rejects 废品
R(510)relevancy concept 相关性概念 R(511)relevant costs 相关成本 R(512)relevant range 相关范围
R(513)reliability concept 可靠性概念 R(514)replacement price 重置价格 R(515)report 报表
R(516)reporting 报告
R(517)research cost, applied 应用性研究成本
R(518)research cost, pure or basic 理论或基础研究成本
R(519)reserves 留存收益
R(520)residual income 剩余收益
R(521)responsibility center 责任中心
R(522)retention money 保留款额
R(523)return on capital employed 运用资本报酬率
R(524)returns 退回
R(525)revenue 收入
R(526)revenue center 收入中心
R(527)revenue expenditure 收益支出
R(528)revenue investment 收入性投资
R(529)right issue 认股权发行
R(530)rolling budget 滚动预算
R(531)rolling forecast 滚动预测
S(532)sales ledger 销售分类账
S(533)sales order 销售定单
S(534)sales per employee 每员工销售额
S(535)scrap 废料
S(536)scrip issue 红股发行
S(537)secured creditors 有担保的债权人
S(538)segmental reporting 分部报告
S(539)selling cost 销售成本
S(540)semi-fixed cost 半固定成本
S(541)semi-variable cost 半变动成本
S(542)sensitivity analysis 敏感性分析
S(543)service cost center 服务成本中心
S(544)service costing 服务成本计算
S(545)set-up time 安装时间
S(546)shadow prices 影子价格
S(547)share 股票
S(548)share capital 股份资本
S(549)share option scheme 购股权证方案
S(550)share premium 股票溢价
S(551)sight draft 即期汇票
S(552)single-entry book-keeping 单式薄记
S(553)sinking fund 偿债基金
S(554)slack time 松弛时间
S(555)social responsibility cost 社会责任成本
S(556)sole trader 独资经营者
S(557)source and application of funds statement 资金来源和运用表
S(558)special order costing 特殊定单成本计算
S(559)staff costs 职工成本
S(560)statement of account 营业账单 S(561)statement of affairs 财务状况表 S(562)statutory body 法定实体 S(563)stock 存货
S(564)stock control 存货控制 S(565)stock turnover 存货周转率 S(566)stocktaking 盘点存货
S(567)stores requisition 领料申请单
S(568)strategic business unit 战略性经营单位
S(569)strategic management accounting 战略管理会计 S(570)strategic planning 战略计划 S(571)strategy 战略
S(572)subjective classification 主体分类 S(573)subscribed share capital 已认购的股本 S(574)subsidiary undertaking 子公司 S(575)sunk cost 沉没成本
S(576)supply estimate 预算估计 S(577)supply expenditure 预算支出 S(578)suspense account 暂记账户
S(579)SWOT analysis 长处和短处,机会和威胁分析 S(580)system 制度,体系
T(581)tactical planning 策略计划 T(582)tactics 策略 T(583)take-over 接收
T(584)tangible asset 有形资产
T(585)tangible fixed asset statement 有形固定资产表 T(586)target cost 目标成本
T(587)terotechnology 设备综合工程学 T(588)throughput accounting 生产量会计 T(589)time 时间
T(590)time sheet 时间记录表 T(591)total assets 总资产
T(592)total quality management 全面质量管理 T(593)total stocks 存货总计
T(594)trade creditors 购货客户(应付账款)T(595)trade debtors 销货客户(应收账款)T(596)trading profit and loss account 营业损益表 T(597)transfer price 转让价格 T(598)transit time 中转时间 T(599)treasurership 财务长制度 T(600)trail balance 试算平衡表 T(601)turnover 营业额
U(602)uncalled share capital 未催缴股本
U(603)under capitalization 不足资本化
U(604)under or over-absorbed overhead 少吸收或多吸收的制造费用
U(605)uniform accounting 统一会计
U(606)uniform costing 统一成本计算
U(607)unissued share capital 未发行股本
V(608)value 价值
V(609)value added 增值
V(610)value analysis 价值分析
V(611)value for money audit 经济效益审计
V(612)vote 表决
V(613)voucher 凭证
W(614)waiting time 等候时间
W(615)waste 废品(料)
W(616)wasting asset 递耗资产
W(617)weighted average cost of capital 资本的加权平均成本
W(618)weighted average price 加权平均价格
W(619)with resource 有追索权
W(620)without recourse 无追索权
W(621)working capital 营运资本
W(622)write-down 减值
Z(623)zero base budgeting 零基预算
Z(624)zero coupon bond 无息债券
Z(625)Z score 破产预测计分法
第二篇：CPA《税法》讲义_008_0203_j
第二章 增值税法
（三）第一节 征税范围及纳税义务人
二、纳税义务人和扣缴义务人
（一）纳税义务人
在中华人民共和国境内销售货物或者提供加工、修理修配劳务以及进口货物的单位和个人，为增值税的纳税人。所称单位，是指企业、行政单位、事业单位、军事单位、社会团体及其他单位。所称个人，是指个体工商户和其他个人。
【提示】在承包、承租纳税人的规定上，原增值税业务单位与“营改增”单位存在差异： 传统业务的纳税人承包承租：在境内销售或进口货物、提供应税劳务的单位租赁或承包给其他单位或个人经营的承租人或者承包人为纳税人。
“营改增”纳税人承包承租：单位以承包、承租、挂靠方式经营的，承包人、承租人、挂靠人（以下统称承包人）以发包人、出租人、被挂靠人（以下统称发包人）名义对外经营并由发包人承担相关法律责任的，以该发包人为纳税人；否则以承包人为纳税人。
（二）扣缴义务人
中华人民共和国境外的单位或者个人在境内提供应税劳务，在境内未设有经营机构的，以其境内代理人为扣缴义务人；在境内没有代理人的，以购买方为扣缴义务人。
【例题·多选题】依据增值税的有关规定，境外单位或个人在境内发生增值税应税劳务而在境内未设立经营机构的，增值税的扣缴义务人有（）。
A.代理人 B.银行 C.购买者 D.境外单位
【答案】AC 第二节 一般纳税人和小规模纳税人的认定及管理
教材结构： 一、一般纳税人的认定和管理
二、小规模纳税人的认定和管理
讲课和学习思路：
高顿财经CPA培训中心
电话：400-600-8011 网址：cpa.gaodun.cn 微信公众号：gaoduncpa 一、一般纳税人和小规模纳税人的划分标准 二、一般纳税人资格认定的基本规则 一、一般纳税人和小规模纳税人的划分标准
一般纳税人和小规模纳税人划分的基本标准是纳税人年应税销售额的大小；在销售额不能达到规定标准的，符合资格条件的，也可申请认定为增值税一般纳税人。
（一）基本认定标准——销售规模的金额标准
1.原增值税业务——销售、进口货物；提供加工修理修配劳务的认定标准
（1）从事货物生产或者提供应税劳务的纳税人，以及以从事货物生产或者提供应税劳务为主，并兼营货物批发或者零售的纳税人，年应征增值税销售额（以下简称年应税销售额）在50万元（含）以下的，为小规模纳税人。
（2）对上述规定以外的纳税人，年应税销售额在80万元（含）以下的，为小规模纳税人。
2.“营改增”业务——应税服务的认定标准
“营改增”试点实施前（以下简称试点实施前）应税服务年销售额满500万元的试点纳税人，应向国税主管税务机关（以下简称主管税务机关）申请办理增值税一般纳税人资格认定手续
试点纳税人试点实施前的应税服务年销售额按以下公式换算，应税服务年销售额=连续不超过12个月应税服务营业额合计÷（1+3%）。【解释】年应税销售额的范围：
年应税销售额，是指纳税人在连续不超过12个月的经营期内累计应征增值税的销售额，包括纳税申报销售额、稽查查补销售额、纳税评估调整销售额、税务机关代开发票销售额和免税销售额。
按照现行营业税规定差额征收营业税的试点纳税人，其应税服务营业额按未扣除之前的营业额计算。
【解释】经营期，是指在纳税人存续期内的连续经营期间，含未取得销售收入的月份 【例题·单选题】某广告公司在实施试点前申报的年营业额为205万元（已扣减支付给其他单位的广告发布费300万元），被税务机关查补营业额8万元，则该企业试点实施前的应税服务年销售额核定为（）
A.205万元 B.498.06万元
C.505万元
高顿财经CPA培训中心
电话：400-600-8011 网址：cpa.gaodun.cn 微信公众号：gaoduncpa D.513万元
【答案】B 【解析】（205+300+8）÷（1+3%）=498.06（万元）。
【注意辨析】试点实施前已取得增值税一般纳税人资格并兼有应税服务的试点纳税人，不需要重新申请认定，由主管税务机关制作、送达《税务事项通知书》，告知纳税人。P48
（二）资格条件
年应税销售额未超过财政部、国家税务总局规定的小规模纳税人标准以及新开业的纳税人，可以向主管税务机关申请一般纳税人资格认定。对提出申请并且同时符合下列条件的纳税人，主管税务机关应当为其办理一般纳税人资格认定：（1）有固定的生产经营场所。
（2）能够按照国家统一的会计制度规定设置账簿，根据合法、有效凭证核算，能够提供准确税务资料。
（三）例外规定
在增值税一般纳税人认定规则中，有一般规定之外的例外规定，包括选择认定、不能认定两类。
1.选择认定
（1）旅店业和饮食业纳税人销售非现场消费的食品，属于不经常发生增值税应税行为, 可以选择按小规模纳税人缴纳增值税。
（2）兼有销售货物、提供加工修理修配劳务以及应税服务，且不经常发生应税行为的单位和个体工商户可选择按照小规模纳税人纳税。
2.不能认定
超过规定标准的其他个人（指自然人）不属于一般纳税人。
【例题·多选题】以下关于增值税一般纳税人和小规模纳税人划分的规定，表述正确的有（）。
A.小规模纳税人与一般纳税人身份可以相互转换
B.年应税销售额超过小规模纳税人标准的其他个人按小规模纳税人纳税
C.旅店业和饮食业纳税人销售非现场消费的食品可以选择按小规模纳税人缴纳增值税 D.年应税销售额未超过小规模纳税人标准的企业，也可能被认定为一般纳税人
高顿财经CPA培训中心
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【答案】BCD 二、一般纳税人资格认定的基本规则
小规模纳税人以外的纳税人（一般纳税人）应当向主管税务机关申请资格认定。1.向谁申请
凡增值税一般纳税人（以下简称一般纳税人），均应向其企业所在地（县、市、区）国家税务局或者同级别的税务分局（简称认定机关）申请办理一般纳税人认定手续。
2.申请时间
（1）新开业的纳税人（教材未收录）。（2）已开业小规模纳税人转为一般纳税人
①主动申请认定：在销售额达到一般纳税人标准的申报期（月份或季度）结束后40日（工作日）内，向主管税务机关报送《增值税一般纳税人申请认定表》。认定机关应当在主管税务机关受理申请之日起20日内完成一般纳税人资格认定，并由主管税务机关制作、送达《税务事项通知书》告知纳税人。
②被动通知认定：纳税人未在规定期限内申请一般纳税人资格认定的，主管税务机关应在期限结束后20日内制作并送达《税务事项通知书》，告知纳税人。
年应税销售已超过小规模纳税人标准，应当在收到《税务事项通知书》后10日内向主管税务机关报送《增值税一般纳税人申请认定表》。
3.相关规定
（1）纳税人自认定机关认定为一般纳税人的次月起，（新开业纳税人自主管税务机关受理的当月起），按税法规定计税并按规定领购、使用增值税专用发票。P49
（2）除国家税务总局另有规定外，纳税人一经认定为一般纳税人后，不得转为小规模纳税人。
【例题1·单选题】以下关于增值税一般纳税人和小规模纳税人划分规定正确的是（）。A.小规模纳税人转为一般纳税人，自认定机关认定为一般规模纳税人的当月起使用增值税专用发票
B.年应税销售额超过小规模纳税人标准的其他个人按小规模纳税人纳税 C.超过小规模纳税人标准的非企业性单位一律按小规模纳税人纳税 D.一般纳税人和小规模纳税人可以按年相互转换
高顿财经CPA培训中心
电话：400-600-8011 网址：cpa.gaodun.cn 微信公众号：gaoduncpa 【答案】B 【例题2·单选题】某家用电器修理厂为小规模纳税人，会计核算健全，2014年增值税应税销售额为120万元，2015年2月15日接到税务机关送达的《税务事项通知书》，通知纳税人在收到《通知书》后10日内报送《增值税一般纳税人申请认定表》，但纳税人一直未报送。2015年3月，该厂提供修理劳务并收取修理费价税合计23.4万元；购进的料件、电力等均取得增值税专用发票，注明增值税税款合计2万元。该修理厂3月应缴纳增值税（）万元。
A.0.68 B.1.32 C.1.40 D.3.40
【答案】D 【解析】应纳增值税=23.4÷（1+17%）×17%=3.4（万元）。
【例题3·多选题】根据增值税规定，新开业纳税人在办理一般纳税人认定时，除应向主管税务机关填报《增值税一般纳税人申请认定表》，还应提交的材料有（）。
A.营业执照副本 B.税务登记证副本
C.企业负责人和财务人员的身份证明及其复印件
D.经营场所产权证明或者租赁协议，或者其他可使用场地证明及其复印件
【答案】BD
高顿财经CPA培训中心
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第三篇：2014年注册会计师 CPA 会计 课件视频音频讲义免费下载（范文）
2014专题一学习方法与应试技巧
一、注会《会计》的特点
注册会计师考试的难度众所周知，在专业阶段的6门课程中，《会计》可以说是难度比较大的一门课程，俗话说“注会是高楼，会计是基础”；在六门学科的学习过程中，会计的知识与其他学科的知识是有关联的，特别是与审计、税法、财管均有很强的关联关系；可以说学好会计是学习其他科目的基础。
二、近三年题型、题量、分值表
更多
（一）单选题分析
题目形式上，2011年以前，大部分以案例形式出题，个别题目以单个的小题出现。2012年机考后全部以单个的小题出现。计算性的题目比例较高，小部分题目为文字表述题。题目文字偏少，相对难度降低。
（二）多选题分析
总体难度比往年下降，2012年机考以后多选题的选项4个，并且客观题中文字性的题目占的比重很大；最大的问题是，会做的题目没时间做了，平时多多练习。
（三）综合题分析
共设计了四个主观题，从每个主观题的题量来看，题目的篇幅由往年“长篇小说”、改为“短篇小说”或“抒情散文”；即已有一定量的削减，知识点的综合性也在降低，特别是2013年机考考的综合题考点很明确也很直接，总的来说，主观题的难度只达到往年的计算题标准。
三、教材基本内容
四、备课教材
2014年注会教材不会有太大变化，目前还是用2013年注会教材备考；预计2014年的教材增加“企业会计准则解释第6号”的内容。
五、学习应注意的几个问题
（一）树立信心、战胜自我；
（二）教材是根基，必须把教材读懂、读透,通读教材； 针对有会计基础的学员，直接通读注会的教材就可以，针对第一遍的学习建议遇到不会的内容直接跳过，针对不会的地方加一个标记，然后等到第二遍学习的时候着重看一下。
第二遍的学习花费的时间就长了，包括听课件、做题目。该阶段需要将第一个阶段不懂的内容弄懂弄透，花大概2个月左右的时间。
（三）会计学习注重理解；
（四）善于总结和归纳。
（五）相关知识的储备
需要准备相关的税法知识、和财务管理知识。
六、巧用课件及复习备考资料 1.预习阶段（12月-02月）
更多2014最新最全注会课件（视频音频讲义），联系球球：11547981
54（1）预科班；
（2）2013年的基础班课件，如果是已经有一定基础的考生，可以直接利用2013年的基础班课件预习。
2.基础阶段（04月-06月）
基础班，这个班次的学习极为重要，能不能通过考试，关键就在这里了，我们往往会提醒考生，不论时间多么紧张，基础班的课程是一定不能错过的。
3.提高阶段（07月-09月）
习题班、阶段性测评班等，该班次主要对比较容易出题的知识进行归纳和总结，辅以一定量的经典习题，帮助考生提高应试能力，考生可以听完基础班以后，经过一段时间的复习和消化，直接进入习题班的学习，如果时间比较紧张但基础比较好的考生，也可以考虑打印该班次讲义，直接消化讲义。
4.冲刺阶段（考前）
模考试题精讲班：该班次主要针对模拟试题进行讲解，帮助考生思考、制订个人的应考策略，并解决考生模拟测试过程中遇到的问题，考生应当提前独立完成模拟试题而后听课，方能获得最佳的效果。
5.复习备考资料
注会教材、轻松过关之
一、轻松过关之四。
七、机考应注意的问题
1.平时学习时，注意通过电脑熟悉阅读环境；找到感觉； 2.平时工作或学习注意练习打字，至少要达到60字/分钟； 3.使用东奥的模考系统提高做题的环境。
八、英文学习的加强
英文学习主要不是针对专业阶段的考试，而是针对综合阶段的考试，综合阶段考试中英文所占的分值比较高。
平时多多积累，为综合阶段做好准备。
九、复习2013年注会教材的顺序
注：先看第二十四章的第一节，再看第四章的长期股权投资。
本专题完
第四篇：CPA会计课件789
第九章 负债
本章考情分析
本章主要阐述负债的确认、计量和记录问题。近三年每年分数2分左右，属于不太重要的章节。
本章近三年主要考点：可转换公司债券转股时资本公积（股本溢价）的计算等。本章应关注的主要问题：（1）“以公允价值计量且其变动计入当期损益的金融负债”和“其他负债”会计处理的区别；
（2）应付债券账面价值的计算；（3）可转换公司债券的核算等。
2016年教材主要变化
基本没有变化。
主要内容
第一节 流动负债 第二节 非流动负债
第一节 流动负债
◇短期借款
◇以公允价值计量且其变动计入当期损益的金融负债 ◇应付票据 ◇应付及预收款项◇应交税费 ◇应付利息 ◇应付股利
◇其他应付款
一、短期借款
短期借款科目的核算是短期借款的本金增减变动的情况，短期借款的利息可以发生时直接计入财务费用，如果按季支付，按月可以预提，预提时通过“应付利息”科目核算。
二、以公允价值计量且其变动计入当期损益的金融负债
（一）以公允价值计量且其变动计入当期损益的金融负债概述 金融负债在初始确认时分为：
（1）以公允价值计量且其变动计入当期损益的金融负债；（2）其他金融负债。
以公允价值计量且其变动计入当期损益的金融负债可进一步分为交易性金融负债和直接指定为以公允价值计量且其变动计入当期损益的金融负债。
（二）以公允价值计量且其变动计入当期损益的金融负债的会计处理 1.初始计量
企业初始确认交易性金融负债，应当按照公允价值计量。相关交易费用应当直接计入当期损益（投资收益）。借：银行存款等
投资收益（交易费用）
贷：交易性金融负债——成本 2.后续计量
（1）资产负债表日，按交易性金融负债的票面利率计算利息，借记“投资收益”科目，贷记“应付利息”科目。
借：投资收益
贷：应付利息
（2）资产负债表日，企业应当按照公允价值进行后续计量，其公允价值变动形成的利得或损失，除与套期保值有关外，应当计入当期损益（公允价值变动损益）。
借：交易性金融负债——公允价值变动
贷：公允价值变动损益 或：
借：公允价值变动损益
贷：交易性金融负债——公允价值变动（3）处置（偿还）时：
借：交易性金融负债——成本
——公允价值变动
贷：银行存款
投资收益（或借方）借：公允价值变动损益
贷：投资收益 或：
借：投资收益
贷：公允价值变动损益
【例题】2015年10月1日，甲公司经批准在全国银行间债券市场按面值公开发行100亿元人民币短期融资券，期限为1年，票面年利率为8%，每张面值为100元，到期一次性还本付息。所募集资金主要用于甲公司购买生产经营所需的原材料及配套件等。甲公司将该短期融资券指定为以公允价值计量且其变动计入当期损益的金融负债。假定发行短期融资券相关的交易费用1000万元。2015年12月31日，该短期融资券市场价格为每张108元（不含利息）；2016年3月31日，该短期融资券市场价格为每张105元（不含利息）；2016年6月30日，该短期融资券市场价格为每张103元（不含利息）；2016年9月30日，该短期融资券到期兑付完成。
假定不考虑其他相关因素，且甲公司按季度提供财务报告。要求：编制甲公司从发行短期融资券至其到期的会计分录。（答案中的金额单位用万元表示）【答案】
（1）2015年10月1日，发行短期融资券
借：银行存款
999 000
投资收益
000 贷：交易性金融负债——成本
000 000（2）2015年12月31日，确认公允价值变动和利息费用 借：公允价值变动损益
000
贷：交易性金融负债——公允价值变动
000 借：投资收益
000 贷：应付利息
000（3）2016年3月31日，确认公允价值变动和利息费用
借：交易性金融负债——公允价值变动000 贷：公允价值变动损益
000 借：投资收益
000 贷：应付利息
000（4）2016年6月30日，确认公允价值变动和利息费用
借：交易性金融负债——公允价值变动000 贷：公允价值变动损益
000 借：投资收益
000 贷：应付利息
000（5）2016年9月30日，短期融资券到期
借：投资收益
000 贷：应付利息
000 借：交易性金融负债——成本
000 000
——公允价值变动000
应付利息
000 贷：银行存款
080 000
投资收益
000 借：投资收益
000 贷：公允价值变动损益
000 【例题•多选题】关于交易性金融负债，下列说法中正确的有（）。A.企业承担交易性金融负债时，发生的交易费用应计入投资收益 B.企业承担交易性金融负债时，发生的交易费用应计入财务费用
C.企业承担交易性金融负债时，发生的交易费用应计入负债初始确认金额
D.资产负债表日，按交易性金融负债票面利率计算的利息，应借记“投资收益”科目，贷记“应付利息”科目 【答案】AD 【解析】企业承担交易性金融负债时，应按实际收到的金额，借记“银行存款”等科目，按发生的交易费用，借记“投资收益”科目，按交易性金融负债的公允价值，贷记“交易性金融负债——成本”科目。
三、应付票据
应付票据是由出票人出票，委托付款人在指定日期无条件支付特定金额给收款人或者持票人的票据。应付票据按是否带息分为不带息应付票据和带息应付票据两种。
对于带息应付票据，通常应在期末对尚未支付的应付票据计提利息，计入财务费用。
四、应付及预收款项
（一）应付账款
应付账款一般按应付金额入账，而不按到期应付金额的现值入账。
对于现金折扣，按发票上记载的应付金额的总值（即不扣除折扣）入账。将来实际获得的现金折扣，直接冲减当期财务费用。
企业接受的捐赠和债务豁免，按照企业会计准则规定符合确认条件的，通常应当确认为当期收益。如果企业接受控股股东（或控股股东的子公司）或非控股股东（或非控股股东的
子公司）直接或间接代为偿债、债务豁免或捐赠，经济实质表明属于控股股东或非控股股东对企业的资本性投入，应当将相关的利得计入所有者权益（资本公积）。
（二）预收账款
预收账款是指买卖双方协议商定，由购货方预先支付一部分货款给供应方而发生的一项负债。预收账款一般按预收金额入账。预收账款的核算，应视企业具体情况而定。如果预收账款较多，可以设置“预收账款”科目；如果预收账款不多，可以将预收的款项直接记入“应收账款”科目的贷方，不设置“预收账款”科目。
五、应交税费
应交税费，包括企业依法交纳的增值税、消费税、营业税、所得税、资源税、土地增值税、城市维护建设税、房产税、土地使用税、车船税、教育费附加、矿产资源补偿费等税费，以及在上缴国家之前，由企业代扣代缴的个人所得税等。
（一）增值税 1.科目设置
（1）一般纳税企业
在“应交税费”科目下设置“应交税费——应交增值税”和“应交税费——未交增值税”两个明细科目进行核算，其中，“应交税费——应交增值税”科目分别设置“进项税额”、“已交税金”、“销项税额”、“出口退税”、“进项税额转出”等专栏。（2）小规模纳税企业
设置“应交税费——应交增值税”科目。2.一般纳税企业一般购销业务的会计处理（1）购进货物 借：库存商品等
应交税费——应交增值税（进项税额）
贷：银行存款等（2）销售货物 借：应收账款等
贷：主营业务收入
应交税费——应交增值税（销项税额）3.一般纳税企业购入免税农产品的会计处理
购入免税农产品可以按买价和规定的扣除率计算进项税额，并准予从销项税额中扣除。4.小规模纳税企业的会计处理（1）购进货物
支付的增值税计入货物成本。借：原材料等
贷：银行存款等（2）销售货物
销售额=含税销售额÷（1+征收率）借：应收账款等
贷：主营业务收入（不含税收入）
应交税费——应交增值税
【教材例9-2】某工业生产企业核定为小规模纳税人，本期购入原材料，按照增值税专用发票上记载的原材料价款为100万元，支付的增值税税额为17万元，企业开出承兑的商
业汇票，材料已到达并验收入库（材料按实际成本核算）。该企业本期销售产品，销售价款总额为90万元（含税），假定符合收入确认条件，货款尚未收到，该企业适用的增值税征收率为3%。根据上述经济业务，企业应作如下账务处理：
购进货物时：
借：原材料
170 000 贷：应付票据
170 000 销售货物时：
不含税价格=90÷（1+3%）=87.3786（万元）应交增值税=873 786×3%=2.6214（万元）
借：应收账款
900 000 贷：主营业务收入
873 786
应交税费——应交增值税214 5.视同销售的会计处理
例如，一般纳税企业购建办公楼等不动产领用本企业产品，应确认销项税额，将其计入工程成本
借：在建工程
贷：库存商品
应交税费——应交增值税（销项税额）
【提示】购建机器设备等生产经营用固定资产（动产）领用本企业生产的产品，不确认销项税额
借：在建工程
贷：库存商品
6.不予抵扣项目的会计处理
（1）购入货物时即能认定其进项税额不能抵扣的,直接计入取得货物的成本（2）购入货物时不能直接认定其进项税额能否抵扣的，其增值税专用发票上注明的增值税额，记入“应交税费——应交增值税（进项税额）”科目，如果这部分购入货物以后用于按规定不得抵扣进项税额项目的，应将原已计入进项税额并已支付的增值税转入有关的承担者予以承担。
借：在建工程等
贷：应交税费——应交增值税（进项税额转出）【提示】
（1）购建机器设备等生产经营用固定资产（动产）领用原材料，进项税额不需要转入在建工程
借：在建工程
贷：原材料
（2）购建办公楼等不动产领用原材料，应将进项税额转入在建工程 借：在建工程
贷：原材料
应交税费——应交增值税（进项税额转出）
【教材例9-3】某企业为增值税一般纳税人，本期购入一批材料，增值税专用发票上注明的增值税额为20.4万元，材料价款为120万元。材料已入库，货款已经支付（假如该企业材料采用实际成本进行核算）。材料入库后，该企业将该批材料全部用于办公楼工程建设。根据该项经济业务，企业可作如下账务处理：（1）材料入库时：
借：原材料
200 000
应交税费——应交增值税（进项税额）
204 000 贷：银行存款
404 000（2）工程领用材料时：
借：在建工程
404 000 贷：应交税费——应交增值税（进项税额转出）204 000
原材料
200 000
随堂练习
【提示】点击上面的“随堂练习”即进入相关的试卷。
第一节 流动负债
五、应交税费
7.转出多交增值税和未交增值税的会计处理（1）当月发生的应交未交增值税额：
借：应交税费——应交增值税（转出未交增值税）
贷：应交税费——未交增值税（2）未交增值税在以后月份上交时： 借：应交税费——未交增值税
贷：银行存款
【提示】当月交纳当月增值税
借：应交税费——应交增值税（已交税金）
贷：银行存款
8.营业税改征增值税试点的有关企业会计处理（1）试点纳税人差额征税的会计处理。①一般纳税企业的会计处理
借：应交税费——应交增值税（营改增抵减的销项税额）
主营业务成本等(差额）
贷：银行存款等（实际支付或应付的金额）对于期末一次性进行账务处理的企业
借：应交税费——应交增值税（营改增抵减的销项税额）
贷：主营业务成本等
【例题】上海长江广告公司在“营改增”试点中被认定为一般纳税企业，适用的增值税税率为6%。2012年2月10日，其与客户签订了一份广告代理合同，合同含税总价为1 060万元，长江广告公司又与东方电视台签订广告发布合同，合同金额为742万元。该广告于3月10日发布，长江广告公司收到东方电视台开具的广告发布营业税发票，发票注明广告费用总金额为742万元。长江广告公司支付了东方电视台全额费用，但只收到客户90%的合同款。
广告发布时：
应确认主营业务收入=1 060/（1+6%）=1 000（万元）增值税销项税额=1 000×6%=60（万元）
借：银行存款
954（1 060×90%）
应收账款
贷：主营业务收入
000
应交税费——应交增值税（销项税额）
收到符合条件可以差额纳税发票时：
营改增抵减的销项税额=742/（1+6%）×6%=42（万元）借：应交税费——应交增值税（营改增抵减的销项税额）42
主营业务成本
700 贷：银行存款
742 ②小规模纳税企业的会计处理 借：应交税费——应交增值税
主营业务成本等（差额）
贷：银行存款等（实际支付或应付的金额）对于期末一次性进行账务处理的企业 借：应交税费——应交增值税
贷：主营业务成本等
【例题】上海市甲国际货运代理服务企业在“营改增”改革中被认定为小规模纳税企业，适用增值税税率为3%。2012年3月，其承接了一项国际货物运输代理业务，合同含税金额为103万元，其中需要支付给境外代理机构61.8万元。企业当月完成了该项业务，款项已收到并支付给境外代理机构61.8万元，同时收到境外代理机构签收的单据。
确认收入时：
合同的不含税价=103÷（1+3%）=100（万元），应交增值税=100×3%=3（万元）。借：银行存款
贷：主营业务收入
应交税费——应交增值税
计算差额纳税时：
扣减销售额减少的应交增值税=61.8/（1+3%）×3%=1.8（万元）借：应交税费——应交增值税
1.8
主营业务成本
贷：银行存款
61.8（2）增值税期末留抵税额的会计处理
开始试点当月月初，企业应按不得从应税服务的销项税额中抵扣的增值税留抵税额 借：应交税费——增值税留抵税额
贷：应交税费——应交增值税（进项税额转出）待以后期间允许抵扣时，按允许抵扣的金额 借：应交税费——应交增值税（进项税额）
贷：应交税费——增值税留抵税额 “应交税费——增值税留抵税额”科目期末余额应根据其流动性在资产负债表中的“其他流动资产”项目或“其他非流动资产”项目列示。（3）取得过渡性财政扶持资金的会计处理 预计能够收到时：
借：其他应收款（按应收的金额）
贷：营业外收入 实际收到款项时： 借：银行存款
贷：其他应收款
9.增值税税控系统专用设备和技术维护费用抵减增值税税额的会计处理（1）增值税一般纳税企业的会计处理 借：固定资产
贷：银行存款等
借：应交税费——应交增值税（减免税款）（按规定抵减的增值税应纳税额）
贷：递延收益
借：管理费用等（按期计提折旧）
贷：累计折旧 同时
借：递延收益：
贷：管理费用等 企业发生技术维护费 借：管理费用等
贷：银行存款等
借：应交税费——应交增值税（减免税款）（按规定抵减的增值税应纳税额）
贷：管理费用
（2）小规模纳税企业的会计处理 借：固定资产
贷：银行存款等
借：应交税费——应交增值税（按规定抵减的增值税应纳税额）
贷：递延收益
借：管理费用等（按期计提折旧）
贷：累计折旧 同时
借：递延收益
贷：管理费用等 企业发生技术维护费 借：管理费用等
贷：银行存款等
借：应交税费——应交增值税（按规定抵减的增值税应纳税额）
贷：管理费用
“应交税费——应交增值税”科目期末如为借方余额，应根据其流动性在资产负债表中的“其他流动资产”项目或“其他非流动资产”项目列示；如为贷方余额，应在资产负债表中的“应交税费”项目列示。
（二）消费税
消费税实行价内征收，企业交纳的消费税记入“营业税金及附加”科目，按规定应交的消费税，在“应交税费”科目下设置“应交消费税”明细科目核算。
1.企业对外销售产品应交纳的消费税，记入“营业税金及附加”科目； 2.在建工程领用自产产品，应交纳的消费税计入在建工程成本 3.企业委托加工应税消费品，委托方将收回的应税消费品，以不高于受托方的计税价格出售的，为直接出售不再缴纳消费税；委托方以高于受托方的计税价格出售的，不属于直接出售，需按照规定申报缴纳消费税，在计税时准予扣除受托方已代收代缴的消费税；委托加
工收回后用于连续生产应税消费品按规定准予抵扣的，记入“应交税费——应交消费税”科目的借方。【提示】
（1）委托外单位加工完成的存货,计入存货成本的包括：①实际耗用的原材料或者半成品成本；②加工费；③运杂费；④支付的收回后，以不高于受托方的计税价格出售的应税消费品的消费税。
（2）支付的用于连续生产应税消费品的消费税，不计入存货成本，应记入“应交税费——应交消费税”科目的借方，用以抵减最终完工产品销售时缴纳的消费税。【教材例9-4】某企业委托外单位加工材料（非金银首饰），原材料价款20万元，加工费用5万元，由受托方代收代缴的消费税为0.5万元（不考虑增值税），材料已经加工完毕验收入库，加工费用尚未支付。假定该企业材料采用实际成本核算。
根据该项经济业务，委托方应作如下账务处理：
（1）如果委托方收回加工后的材料用于继续生产应税消费品，委托方的会计处理如下： 借：委托加工物资
200 000 贷：原材料
200 000 借：委托加工物资
000
应交税费——应交消费税
000 贷：应付账款
000 借：原材料
250 000 贷：委托加工物资
250 000（2）如果委托方收回加工后的材料直接用于销售（不高于受托方的计税价格），委托方的账务处理如下：
借：委托加工物资
200 000 贷：原材料
200 000 借：委托加工物资
000 贷：应付账款
000 借：原材料
255 000 贷：委托加工物资
255 000 4.进出口产品的会计处理（略）
（三）营业税
营业税是对提供劳务、转让无形资产或者销售不动产的单位和个人征收的一种税。企业按规定应交的营业税，在“应交税费”科目下设置“应交营业税”明细科目核算。
1.主营业务及其他业务应交纳营业税记入“营业税金及附加”科目； 2.与销售不动产相关的营业税记入“固定资产清理”科目；
3.出售无形资产（土地使用权等）相关的营业税通过“营业外收入”或“营业外支出”科目核算。
（四）其他应交税费 1.资源税
（1）销售产品交纳的资源税记入“营业税金及附加”科目；（2）自产自用产品交纳的资源税记入“生产成本”、“制造费用”等科目；（3）收购未税矿产品代扣代缴的资源税，计入收购矿产品的成本；
（4）外购液体盐加工固体盐相关的资源税，按规定允许抵扣的资源税记入“应交税费——应交资源税”科目的借方。
2.土地增值税
（1）企业转让土地使用权应交的土地增值税，土地使用权与地上建筑物及其附着物一并在“固定资产”等科目核算的，借记“固定资产清理”等科目，贷记“应交税费——应交土地增值税”科目；
（2）企业转让的土地使用权在“无形资产”科目核算的，按实际收到的金额，借记“银行存款”科目。按摊销的无形资产金额，借记“累计摊销”科目，按已计提的无形资产减值准备，借记“无形资产减值准备”科目，按无形资产账面余额，贷记“无形资产”科目，按应交的土地增值税，贷记“应交税费——应交土地增值税”科目，按其差额，借记“营业外支出”科目或贷记“营业外收入”科目。
3.企业按规定计算应交的房产税、土地使用税、车船税、矿产资源补偿费，借记“管理费用”科目，贷记“应交税费”科目。
【关注】中国证监会会计部，上市公司执行企业会计准则监管问题解答：上市公司按照税法规定需补缴以前税款或由上市公司主要股东或实际控制人无偿代为承担或缴纳税款及相应罚金、滞纳金的，应该如何进行会计处理？
解答：上市公司应当按照企业会计准则的规定，进行所得税及其他税费的核算。对于上市公司按照税法规定需补缴以前税款的，如果属于前期差错，应按照《企业会计准则第28号——会计政策、会计估计变更和差错更正》的规定处理，调整以前会计报表相关项目；否则，应计入补缴税款当期的损益。因补缴税款应支付的罚金和滞纳金，应计入当期损益。对于主要股东或实际控制人无偿代上市公司缴纳或承担的税款，上市公司取得股东代缴或承担的税款、罚金、滞纳金等应计入所有者权益。
六、应付利息
应付利息，是指企业按照合同约定应支付的利息，包括吸收存款、分期付息到期还本的长期借款、企业债券等应支付的利息。
七、应付股利 应付股利，是指企业经股东大会或类似机构审议批准分配的现金股利或利润。企业股东大会或类似机构审议批准的利润分配方案、宣告分派的现金股利或利润，在实际支付前，形成企业的负债。
企业董事会或类似机构通过的利润分配方案中拟分配的现金股利或利润，不应确认为负债，但应在附注中披露。
八、其他应付款
其他应付款，是指应付、暂收其他单位或个人的款项，如应付经营租入固定资产租金、应付租入包装物租金、存入保证金等。企业采用售后回购方式融入的资金，应按实际收到的款项，借记“银行存款”科目，贷记“其他应付款”科目。回购价格与原销售价格之间的差额，应在售后回购期间内按期计提利息费用，借记“财务费用”科目，贷记“其他应付款”科目。按照合同约定购回该项商品时，应按实际支付的金额，借记“其他应付款”科目，贷记“银行存款”科目。
第二节 非流动负债
◇长期借款 ◇应付债券 ◇长期应付款
一、长期借款
长期借款，是指企业从银行或其他金融机构借入的期限在1年以上（不含1年）的各项借款。
（一）企业借入长期借款 借：银行存款
长期借款——利息调整
贷：长期借款——本金
（二）资产负债表日
借：在建工程、制造费用、财务费用、研发支出等
贷：应付利息
长期借款——利息调整
【提示】到期一次还本付息的长期借款，其利息通过“长期借款——应计利息”核算。
（三）归还长期借款本金 借：长期借款——本金
贷：银行存款
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第二节 非流动负债
二、应付债券
（一）一般公司债券 1.发行债券 借：银行存款
贷：应付债券——面值（债券面值）
——利息调整（差额）“应付债券——利息调整”科目的发生额也可能在借方。发行债券的发行费用应计入发行债券的初始成本，反映在“应付债券——利息调整”明细科目中。
2.期末计提利息
每期计入“在建工程”、“制造费用”、“财务费用”等科目的利息费用=期初摊余成本×实际利率；每期确认的“应付利息”或“应付债券——应计利息”=债券面值×票面利率。
借：“在建工程”、“制造费用”、“财务费用”等科目
应付债券——利息调整
贷：应付利息（分期付息债券利息）
应付债券——应计利息（到期一次还本付息债券利息）【提示】“应付债券——利息调整”科目的发生额也可能在贷方。3.到期归还本金和利息 借：应付债券——面值
——应计利息（到期一次还本付息债券利息）
应付利息（分期付息债券的最后一次利息）
贷：银行存款
【教材例9-6】20×1年12月31日，甲公司经批准发行5年期一次还本、分期付息的公司债券10 000 000元，债券利息在每年12月31日支付，票面利率为年利率6%。假定债券发行时的市场利率为5%。
甲公司该批债券实际发行价格为： 000 000×0.7835+10 000 000×6%×4.3295=10 432 700（元）
甲公司根据上述资料，采用实际利率法和摊余成本计算确定的利息费用，如下表9-1所示。
根据表9-1的资料，甲公司的账务处理如下：（1）20×1年12月31日发行债券时：
借：银行存款
432 700 贷：应付债券——面值
000 000
——利息调整
432 700（2）20×2年12月31日计算利息费用时：
借：财务费用等
521 635
应付债券——利息调整
365 贷：应付利息
600 000 20×3年、20×4年、20×5年确认利息费用的会计处理同20×2年。（3）20×6年12月31日归还债券本金及最后一期利息费用时： 借：财务费用等
505 062.94
应付债券——面值
000 000
——利息调整
937.06 贷：银行存款
600 000 【例题•单选题】某股份有限公司于2015年1月1日发行3年期，每年1月1日付息、到期一次还本的公司债券，债券面值为200万元，票面年利率为5%，实际年利率为6%，发行价格为196.65万元，另支付发行费用2万元。按实际利率法确认利息费用。该债券2016确认的利息费用为（）万元。
A.11.78 B.12 C.10 D.11.68 【答案】A 【解析】该债券2015确认的利息费用=（196.65-2）×6%=11.68（万元），2016年
度确认的利息费用=（194.65+11.68-200×5%）×6%=11.78（万元）。
（二）可转换公司债券
1．发行可转换公司债券时： 借：银行存款
贷：应付债券——可转换公司债券（面值）
——可转换公司债券（利息调整）（也可能在借方）
其他权益工具（权益成份的公允价值）
【例题•单选题】甲公司2016年1月1日发行3年期可转换公司债券,实际发行价款100 000万元，其中负债成分的公允价值为90 000万元。假定发行债券时另支付发行费用300万元。甲公司发行债券时应确认的“应付债券”的金额为（）万元。
A.9 970 B.10 000 C.89 970 D.89 730 【答案】D 【解析】发行费用应在负债成分和权益成分之间按公允价值比例分摊；负债成分应承担的发行费用=300×90 000÷100 000=270（万元），应确认的“应付债券”的金额=90 000-270=89 730（万元）。
【例题•单选题】甲公司经批准于2015年1月1日以50 000万元的价格（不考虑相关税费）发行面值总额为50 000万元的可转换公司债券。该可转换公司债券期限为5年，每年1月1日付息、票面年利率为4%，实际年利率为6%。已知（P/A，6%，5）=4.2124，（P/F，6%，5）=0.7473。2015年1月1日发行可转换公司债券时应确认的权益成分的公允价值为（）万元。
A.45 789.8
B.4 210.2 C.50 000 D.0 【答案】B 【解析】可转换公司债券负债成分的公允价值=50 000×0.7473+50 000×4%×4.2124=45 789.8（万元），权益成分公允价值=50 000-45 789.8=4 210.2（万元）。
2.转换股份前
可转换公司债券的负债成份，在转换为股份前，其会计处理与一般公司债券相同，即按照实际利率和摊余成本确认利息费用，按面值和票面利率确认应付债券，差额作为利息调整进行摊销。
3.转换股份时
借：应付债券——可转换公司债券（面值、利息调整）（账面余额）
其他权益工具（转换部分权益成分的公允价值）
贷：股本（股票面值×转换的股数）
资本公积——股本溢价（差额）
【教材例9-7】甲公司经批准于20×1年1月1日按面值发行5年期一次还本按年付息的可转换公司债券200 000 000元，款项已收存银行，债券票面年利率为6%。债券发行1年后可转换为普通股股票，初始转股价为每股10元，股票面值为每股1元。债券持有人若在当期付息前转换股票的，应按债券面值和应付利息之和除以转股价，计算转换的股份数。假定20×2年1月1日债券持有人将持有的可转换公司债券全部转换为普通股股票，甲公司发行可转换公司债券时二级市场上与之类似的没有附带转换权的债券市场利率为9%。甲公司的账务处理如下：
（1）20×1年1月1日发行可转换公司债券时：
借：银行存款
200 000 000
应付债券——可转换公司债券（利息调整）23 343 600 贷：应付债券——可转换公司债券（面值）200 000 000
其他权益工具
343 600 可转换公司债券负债成份的公允价值为：
200 000 000×0.6499+200 000 000×6%×3.8897=176 656 400（元）
可转换公司债券权益成份的公允价值为：200 000 000-176 656 400=23 343 600（元）（2）20×1年12月31日确认利息费用时：
借：财务费用等899 076 贷：应付利息——可转换公司债券利息000 000
应付债券——可转换公司债券（利息调整）3 899 076（3）20×2年1月1日债券持有人行使转换权时（假定利息尚未支付）： 转换的股份数为：（200 000 000+12 000 000）/10=21 200 000（股）借：应付债券——可转换公司债券（面值）200 000 000
应付利息——可转换公司债券利息000 000
其他权益工具
343 600 贷：股本
200 000
应付债券——可转换公司债券（利息调整）19 444 524
资本公积——股本溢价
194 699 076 企业发行附有赎回选择权的可转换公司债券，其在赎回日可能支付的利息补偿金，即债券约定赎回期届满日应当支付利息减去应付债券票面利息的差额，应当在债券发行日至债券
约定赎回届满日期间计提应付利息，计提的应付利息，分别计入相关资产成本或财务费用。【例题•单选题】甲公司20×2年1月1日发行1 000万份可转换公司债券，每份面值为100元、每份发行价格为100.5元，可转换公司债券发行2年后，每份可转换公司债券可以转换4股甲公司普通股（每股面值1元）。甲公司发行该可转换公司债券确认的负债初始计量金额为100 150万元。20×3年12月31日，与该可转换公司债券相关负债的账面价值为100 050万元。20×4年1月2日，该可转换公司债券全部转换为甲公司股份。
甲公司因可转换公司债券的转换应确认的资本公积（股本溢价）是（）。（2013年）A.350万元 B.400万元 C.96 050万元 D.96 400万元 【答案】D 【解析】甲公司因可转换公司债券的转换应确认的资本公积（股本溢价）的金额=100 050+(1 000×100.5-100 150)-1 000×4=96 400（万元）。
三、长期应付款 长期应付款，是指企业除长期借款和应付债券以外的其他各种长期应付款项，包括应付融资租入固定资产的租赁费、以分期付款方式购入固定资产发生的应付款项、采用补偿贸易方式引进国外设备发生的应付款项等。
企业采用融资租赁方式租入的固定资产，应按最低租赁付款额，确认长期应付款。企业延期付款购买资产，如果延期支付的购买价款超过正常信用条件，实质上具有融资性质的，所购资产的成本应当以延期支付购买价款的现值为基础确定。实际支付的价款与购买价款的现值之间的差额，应当在信用期间内采用实际利率法进行摊销，计入相关资产成本或当期损益。
【例题•多选题】“长期应付款”科目核算的内容主要有（）。A.应付经营租入固定资产的租赁费
B.以分期付款方式购入固定资产发生的应付款项 C.因辞退职工给予职工的补偿款 D.应付融资租入固定资产的租赁费 【答案】BD 【解析】长期应付款，是指企业除长期借款和应付债券以外的其他各种长期应付款项，包括应付融资租入固定资产的租赁费、以分期付款方式购入固定资产发生的应付款项等。选项A通过“其他应付款”科目核算，选项C通过“应付职工薪酬”科目核算。
本章小结
1.掌握交易性金融负债、应交税费、应付股利的处理； 2.掌握应付债券的处理；
3.熟悉分期付款方式购入固定资产、无形资产的会计处理。
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—本章完—
第五篇：CPA考试会计教案
第一章 总 论1.1会计要素
1.1会计要素
（一）会计要素的概念及分类
会计对象是指会计核算和监督的内容而会计要素则是会计对象的基本分类 , 是会计核算对象的具体化。会计要素包括资产、负债、所有者权益、收入、费用和利润，这六大会计要素可以划分为反映财务状况的会计要素和反映经营成果的会计要素两大类。反映财务状况的会计要素包括资产、负债和所有者权益；反映经营成果的会计要素包括收入、费用和利润。
（二）六要素的概念及特征
1.资产是指过去的交易、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。
2.负债是指过去的交易、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。
3.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。
4.收入是指企业在销售商品、提供劳务及让渡资产使用权等日常活动中所形成的经济利益的总流人。收入不包括为第三方或者客户代收的款项。
5.费用是指企业在销售商品、提供劳务等日常活动中所发生的经济利益的流出。费用是经营成果的扣除因素。
6.利润是指企业在一定会计期间的经营成果。利润是反映经营成果的最终要素。
（三）会计平衡公式
1.资产=负债+所有者权益
2.收入一费用=利润
第一章 总 论1.3会计确认和计量
1.3会计确认和计量
（一）会计确认
1．概念
会计确认是指将某一项目，作为资产、负债、收入、费用等正式地记录并列入会计主体资产负债表或利润表的过程。
2．确认条件
（1）该项目包含的经济利益很可能流入或流出企业。这里的很可能是指发生的可能性超过50%的概率。
（2）与该项目有关的经济利益能够可靠地计量。
（二）会计计量
1．概念
会计计量是指根据一定的计量标准和计量方法，记录并在资产负债表和利润表中确认和列示会计要素而确定其金额的过程。
2．会计计量基础
（1）历史成本
（2）现行市价
如果短期投资的市价低于成本，按现行制度规定，就应当以现行市价作为计量基础；盘盈的存货以同类或类似存货的市场价格确定其成本，这也是以现行市价为计量基础。
（3）重置成本
①复原重置成本
②更新重置成本
（4）可变现净值
如果存货的可变现净值低于成本，存货就会以可变现净值作为计量基础。
（5）未来现金流量现值
对于接受捐赠的固定资产，如果捐赠方没有提供有关凭据，同时同类或类似固定资产也不存在活跃市场，企业应按接受捐赠的固定资产的预计未来现金流量现值作为入账价值；对于盘盈的固定资产在同类或类似固定资产不存在活跃市场时，也会以预计未来现金流量现值作为计量基础。
第一章 总 论1.4财务会计报告
1.4财务会计报告
（一）财务会计报告概念（见书20页～21页）。
（二）财务会计报告分类
1．按编报期间分类
可分为财务会计报告、半财务会计报告、季度财务会计报告和月度财务会计报告。
2．按编报主体分类
个别财务会计报告和集团财务会计报告。
【练习题】
一、单项选择题
1．企业发生的下列支出中，属于收益性支出的是()。
A．购进无形资产支出
B．购建固定资产支出
C．专设销售机构人员工资支出
D．为购建固定资产而借入的长期借款的借款费用
2．强调不同企业会计信息横向可比的会计核算原则是()原则。
A、相关性
B、一贯性
C、可比性
D、历史成本
3、会计核算一般原则中，要求合理核算可能发生的费用和损失的原则是()。
A、谨慎性原则
B、重要性原则
C、权责发生制原则
D、配比原则
4、从核算效益看，对所有会计事项不分轻重主次和繁简详略，采用完全相同的处理方法，不符合()。
A、明晰性原则
B、谨慎性原则
C、相关性原则
D、重要性原则
5。下列项目中，能够引起负债和所有者权益同时变动的是（）。
A、盈余公积金转增资本
B、上市公司宣告分派现金股利
C、上市公司分派股票股利
D、用税前利润弥补亏损
6、根据可比性原则，国家统一会计制度对选择会计政策方面的要求是（）。
A、尽量增加企业选择会计政策的余地
B、尽量减少企业选择会计政策的余地
C、不允许企业自行选择会计政策
D、不做规定
7、在物价上涨的情况下，对存货按后进先出法进行计价是（）原则的要求。
A、一贯性原则
B、历史成本原则 C、客观性原则
D、谨慎性原则
二、多项选择题
1、体现会计要素确认、计量方面要求的一般原则有()。
A、明晰性原则
B、权责发生制原则
C、历史成本原则
D、配比原则
E、划分收益性支出与资本性支出原则
F、谨慎性原则
2、根据我国《企业会计准则》，我国企业的会计期间划分为（A、
B、半年
C、季
D、月份
E、旬
3、下列会计处理中体现谨慎性原则的是()。
A、对应收帐款计提坏帐准备
B、加速折旧法的运用
C、后进先出法
D、对或有事项的确认和披露
4、收入包括()等日常活动所形成的经济利益的总流入。)。A、销售商品
B、提供劳务
C、变卖固定资产
D、出售无形资产
E、他人使用本企业的资产
5、下列会计核算的一般原则中，()属于会计修订性惯例的要求。
A．谨慎性原则
B．一贯性原则
C．实质重于形式原则
D．历史成本原则
E、重要性原则
6、我国会计实务中，下列项目中能引起资产总额增加的有（）。
A、在建工程完工结转固定资产
B、计提未到期的长期债券投资的利息
C、长期股权投资权益法下实际收到的股利
D、转让短期债券投资取得的净收益
7。下列项目中，违背会计核算一贯性原则要求的有（）
A．鉴于股份有限公司会计制度的发布实施，对原材料计提跌价准备
B．鉴于利润计划完成情况不佳，将固定资产折旧方法由原来的双倍余额递减法改为直线法
C．鉴于某项专有技术已经陈旧，将其账面价值一次性核销
D．鉴于某固定资产经改良性能提高，决定延长其折旧年限
E．鉴于某被投资企业将发生重大亏损，将该投资由权益法核算改为成本法核算
三、8．某股份有限公司的下列做法中，不违背会计核算一贯性原则的有（）。A。因专利申请成功，将已计入前期损益的研究与开发费用转为无形资产成本B．因预计发生亏损，将以前计提的在建工程减值准备全部予以转回C．因客户的财务状况好转，将坏账准备的计提比例由应收账款余额的30％降为15％D．因首次执行《企业会计制度》按规定对固定资产预计使用年限变更采用追溯调整法进行会计处理E．因减持股份而对被投资单位不再具有重大影响，将长期股权投资由权益法改为成本法核算
三、判断题
1、可比性原则强调的是纵向比较，一贯性原则强调的是横向比较。总的来说，二者都是为了企业的资料口径一致。()
2、一贯性原则要求企业采用的会计程序和会计处理方法前后各期必须一致，不得变更会计程序和会计处理方法。()
3、某一财产物资要成为企业的资产，其所有权不一定属于企业所有, 比如受托加工物资。()
4、某一会计事项否具有重要性，在很大程度上取决于会计人员的职业判断。对于同一会计事项，在某一企业具有重要性，在另一企业是不一定具有重要性。（）
5、可比性原则必须建立在客观性原则的基础上，保证客观性原则的实现。（）
6、谨慎性原则要求企业不仅要核算可能发生的收入，也要核算可能发生的费用和损失。
（）
7、企业对于未来很可能发生的交易，应当合理地予以确认和计量。（）
8、我国在境外设立的企业在向国内报送会计报表时,可以用某种外币作为计量单位,不必折合为人民币。（）
9、仅仅与取得本期收益有关的支出应作为收益性支出。()
10、如果某项资产不能再为企业带来经济利益，即使是由企业拥有或者控制的，也不能作为企业的资产在资产负债表中列示。（）
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