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1、《会计学》 【会计的定义，会计要素，会计公式，会计核算的前提，会计核算的一般原则，会计的基本职能和方法】 What is accounting The Role of Accounting in Business Business Ethics Introduction to Accounting and Business 会计的定义 会计在经济活动中的角色 商业道德 会计与经济活动介绍 Profession of Accounting Private Accounting Public Accounting Specialized Accounting Fie
2、lds 会计学介绍 私人会计 公共会计 专业会计领域 Accounting Elements Assets, Liabilities, Owner’s Equity Income Cost and Expenses Profit The Accounting Equation 会计要素 资产 负债 所有者权益 收入 成本与费用 利润 会计公式 Accounting assumptions Accounting Entity Going Concern Accounting Period Monetary Measurement Com
3、pleting the Accounting Cycle Fiscal Year 会计核算的前提 会计主体 持续经营 会计分期 货币计量 会计周期循环 会计年度 Generally Accepted Accounting Principles Major Principles included in GAAP Objective Principle Materiality Principle Consistency Principle Conservatism Principle Accrual-basis Accounting Principle Ade
4、quate Disclosure Principle Matching Principle Realization Principle Cost principle 公认会计准则 一般公认会计原则 客观性原则 重要性原则 一致性原则 稳健性原则 权责发生制原则 充分披露原则 配比原则 实现原则 成本原则。 Accounting Basic Functions and Methods Accounting Calculation Accounting Supervision The Method of Accounting Analysis The
5、Method of Accounting Check 会计的基本职能和方法 会计核算 会计监督 会计分析方法 会计检查方法 【账户及基本机构，复式记账基本问题，借贷记账法，账户分类】 The Account and the Basic Constructions Accounting account Debit Credit Expansion of Basic Equation 账户及基本构成 会计科目 借方 贷方 会计方程式的延伸 Double entry bookkeeping Debiting Crediting Simple Entry
6、 Compound Entry 复式记账法 借记 贷记 简单分录 复合分录 Debit-credit Book Keeping 借贷记账法 Accounting Classification Account Category Reference Account Title Chart of Accounts 会计科目分类 科目分类参考 会计科目 会计科目表 Analyzing Transactions Usefulness of an Account Characteristics of an Account Analyzing and Su
7、mmarizing Transactions in Accounts 经济业务分析 会计科目的作用 会计科目的特点 经济业务与会计科目的分析与总结 经济业务与资产负债表类科目 Debit and Credit Procedure Debit and Credit Rules（5*5=25） A Assets Increase↑Assets Decrease↓ L Liabilities Decrease↓Liabilities Decrease↑ O Stockholders’ Equity Decrease↓Stockholders’ Equity Inc
8、rease↑ R Revenues Decrease↓Revenues Increase↑ E Expenses Increase↑Expense Decrease↓ 借贷程序 借贷法则（5*5=25种组合） 资产增加； 资产减少 负债增加； 负债减少 股东权益减少； 股东权益增加 收入减少； 收入增加 费用增加； 费用减少 【会计凭证，会计账簿，会计凭证的意义及分类，原始凭证的填制与审核，记账凭证的填制与审核，会计凭证的传递与保管，会计账簿的设置与种类，会计账簿的登记，对账与结账】 Accounting Docume
9、nt Source Document Posting Document 会计凭证 原始凭证 记账凭证 Voucher Descriptions Stub Invoice 收据 摘要 存根 发票 Bookkeeping Journalizing Cash journal Deposit journal The Ledger Journal Ledger Three-column form Bookkeeping Procedure using Columnar Journal Memorandum Record 簿记 日记账 现金日记账
10、 银行存款日记账 分类账 日记账汇总 三栏账 多栏式日记账核算形式 备查账簿 Steps in the Recording Process Posting Trial Balance T-Account The Recording Process Illustrated 记录程序 过账 试算平衡 T型账户 会计记录程序释义 Illustration of Analyzing and Summarizing Transactions Trial Balance Discovery and Correction of Errors Discovery
11、 of Errors Correction of Errors 经济业务分析案例说明 试算平衡表 试算不平衡问题发现与处理 试算不平衡问题发现 试算不平衡问题处理 Summary of Adjustment Process Nature of the Adjusting Process Recording Adjusting Entries 调整程序概述 调整程序的性质 调整记录的录制 Adjusting and Closing Entries Journalizing and Posting Closing Entries Post-Closing Tr
12、ial Balance Appendix: The Matching Concept and the Adjusting Process 会计分录的调整与审核 日记账与结账会计分录 结账后试算平衡表 附录：收支对应概念与调整程序 Work Sheet Unadjusted Trial Balance Columns Adjustments Columns Adjusted Trial Balance Columns Income Statement Balance Sheet Columns 试算平衡工作表 没有调整过的试算平衡表栏目 调整栏 调整过的试算平衡表
13、栏目 损益表与资产负债表栏目 Closing Entries Closing the Book Appendix: Reversing Entries 结账分录 结账 附录：还原分录 【流动资产的核算，长期投资的核算，固定资产的核算，无形资产与递延资产的核算】 Current assets Cash Bank Deposit Receivables Notes Receivable Inventories 流动资产 现金 银行存款 应收账款 应收票据 存货 Cash Petty cash Nature of Cash in Busi
14、ness The Importance of Control Over Cash Control of Cash Receipts Controlling Cash Received form Cash Sales Internal Control of Cash Payments Basic Features of the Voucher System 现金 零用金 现金可使用的领域 现金控制的重要性 现金收入的控制 现货销售现金的控制 现金付款的内部控制 应付凭单制的基本特点 Bank Accounts as a Control Over Cash Ba
15、nk Reconciliation Electronics Funds Transfer 银行账户的控制 银行余额调节表 电子资金转账 Receivables Classification of receivables Accounts Receivables Notes Receivables Other Receivables Internal Control of Receivables Uncollectible Receivables Allowance Method of Accounting for Uncollectibles Write-O
16、ffs to the Allowance Account Estimating Uncollectibles Direct Write-Off Method of Accounting for Uncollectibles 应收 应收款的分类 应收账款 应收票据 其他应收款 应收账款的内部控制 不能收回的应收账款 坏账计提 坏账冲销 坏账评估 直接坏账冲销的会计账务处理 Characteristics of Notes Receivable Due Date Interest Maturity Value Accounting for Notes Re
17、ceivable Receivables on the Balance Sheet 应收票据的特点 到期日 利息 到期价值 应收票据的会计处理 应收账款在资产负债表中的反映 Inventories Internal Control of inventories Effect of Inventory Error on Financial Statement Inventory Cost Flow Assumption 存货 存货的内部控制 存货的反映错误对资产负债表的影响 存货成本流的假设 Inventory Costing Methods Under
18、 a Perpetual Inventory System First-In, First-Out Method Last-In, Last-Out Method Average Cost Method Computerized Perpetual Inventory Systems 永续盘存制下的成本计算方法 先进先出法 后进后出法 平均成本法 永续盘存制的电脑计算方法 Inventory Costing Methods Under a Periodic Inventory system First-In, First-Out Method Last-In, La
19、st-Out Method Average Cost Method 永续盘存制下的成本计算方法 先进先出法 后进后出法 平均成本法 Comparing Inventory Costing Methods Use of the First-In, First-Out Method Use of the Last-In, Last-Out Method Use of the Average Cost Method 存货成本计算方法的比较 先进先出法的运用 后进后出法的运用 平均成本法的运用 Valuation of Inventory of Other Than
20、 Cost Valuation of Lower of Cost or Market Valuation at Net Realizable Value 非成本计价存货价值 低于成本或市场价的存货价值 净变现价值 Presentation of Merchandise Inventory on the Balance Sheet Estimating Inventory Cost Retail Method of Inventory Costing Gross Profit Method of Estimating Inventories 受赠库存商品在资产负债表中的体
21、现 评估存货成本 零售业务中的库存成本计价 存货的总毛利计算 Fixed Assets and Intangible Assets Nature of fixed Assets Costs of Acquiring Fixed Assets Nature of Depreciation 固定资产和无形资产 固定资产 获得固定资产的成本 资产折旧 Accounting of Depreciation Straight-Line Method Units-of-Production Method Declining-Balance Method Compar
22、ing Depreciation Methods Depreciation for Income Tax Revising Depreciation Estimates Composite Rate Method 折旧的会计处理 直线折旧法 产品单位年限折旧法 递减折旧法 不同的折旧法比较 修改折旧评估 混合折旧率计算法 Capital and Revenue Expenditures Types of Capital Expenditures Summary of Capital and Revenue Expenditures 资本性支出与营业性支出
23、资本性支出的种类 资本与营业概述 支出 Disposal of Fixed Assets Discarding Fixed Assets Selling Fixed Assets Exchanging Similar Fixed Assets 固定资产清理 固定资产的报废 固定资产的销售 固定资产的交易处理 Leasing Fixed Assets Internal Control of Fixed Assets 固定资产的租赁 固定资产的内部控制 Nature Resources Intangible Assets Patents Copyri
24、ght and Trademarks Goodwill Financial Analysis for Fixed Assets and Intangible Assets Appendix: Sum-of-the-Years-Digits Depreciation 资源的种类 无形资产 专利 版权与商标 商誉 固定资产与无形资产的财务分析 附录：年限折旧法 【费用成本的概念和分类，费用的归集与分配，成本核算程序与方法，生产企业供产销过程与成本的计算，期间费用的核算】 The Cost Concept Responsibility Accounting f
25、or Profit Centers Service Department Charges Profit Center Reporting 成本概念 成本中心的责任会计 服务部门费用 成本中心报告 Introduction to Managerial Accounting and Job Order Cost Systems The Differences between Managerial and Financial Accounting The Management Accountant in the Organization Manufacturing Cos
26、t Terms Materials Factory Labor Factory Overhead Cost 管理会计与人力成本分批成本制 管理会计与财务会计的区别 组织中的管理会计 生产成本期间 材料 生产工人劳动力成本 制造费用 Cost Accounting System Overview Job Order Cost Systems for Manufacturing Businesses Materials Factory Labor Factory Overhead Cost Work in Process Finished Goods and
27、 Cost of Goods Sold Sales Summary of Cost Flows for Goodwill Printers Job Order Costing for Decision Making Job Order Cost Systems for Service Businesses Appendix: Computerized Job Order Costing 成本会计概述 制造业的分批成本制 材料 生产工人劳动力成本 制造费用 在制品 产成品与销售成本 销售 成本流概述 决策制度的分批成本计算 服务业的分批成本计算 附录：分批成本制
28、的电脑化 Process Cost Systems Comparing Job Order Cost Floes for a Process Costing Physical Flows and Cost Floes for a Process Manufacturer The First-In, First-Out (Fifo) Method Step 1: Determine the Units To Be Assigned Cost Step 2: Calculate Equivalent Units of Production Step 3: Determine t
29、he Cost per Equivalent Unit Step 4: Allocate Cost to Transferred and Partially Completed Units 分步成本制 分步成本法相对与分批成本的优势 制造流程的物理流与成本流 先进先出法 步骤一、制定成本计算单位 步骤二、计算可换算单位产品 步骤三、确定每单位产品的成本 步骤四、分配成本至在制品或产成品 Bringing It All Together: The Cost of Production Report Journal Entries for a Process Cost
30、 System Using the Cost of Production Report for Decision Making 汇总：产品成本报告 分步成本制日记账 利用产品成本做决策 Just-in-Time Processing JIT流程 Cost Behavior and Cost-Volume-Profit Analysis Cost Behavior Variable Costs Fixed Costs Mixed Costs Summary of Cost Behavior Concept Report Variable and Fixe
31、d Costs 成本行为与本•量•利分析 成本行为 可变成本 固定成本 混合成本 成本行为概述 固定成本与可变成本报告 Cost-Volume-Profit Relationship Contribution Margin Concept 本•量•利分析的内部关系 边际收益分析法的贡献 Mathematical Approach to Cost-Volume-Profit Analysis Cost-Volume-Profit (Break-Even) Chart Profit-Volume Chart Use of Computers in Cost
32、Volume-Profit Analysis 本•量•利分析的数学方法 本•量•利分析图标 利润销售额图 计算机在本•量•利分析的应用 Sales Mix Considerations Special Cost-Volume-Profit Analysis 混合销售所要考虑的因素 特殊本·量·利分析 Profit Reporting For Management Analysis The Income Statement Under Variable Costing and Absorption Costing Income from Operations Wh
33、en Units Manufactured Equal Units Sold Income from Operations When Units Manufactured Are Less Than Units Sold Comparing Income from Operations under Two Concepts 用于管理分析的利润报告 变动成本法与全部成本法下的损益表 当单位制造成本等于单位销售额的营运收入 当单位制造成本低于单位销售额的营运收入 两种观念下的收入 Income Analysis Under Variable Costing and Absorp
34、tion Costing Management’s Use of Variable Costing and Absorption Costing Controlling Costs Pricing Products Planning Production Analyzing Market Segments Analyzing Contribution Margins 变动成本法与全部成本法下的收入分析 变动成本法与全部成本法的管理应用 成本控制 产品定价 产量计划 市场分割分析 边际收益分析 Performance Evaluation Using Varian
35、ces from Standard Costs Standards Setting Standards Types of Standards Reviewing and Revising Standards Support and Criticism of Standards 标准成本法与实际差异的评估 标准成本 设定标准 标准的种类 标准的检查与修订 标准的维持与修订 Budgetary Performance Evaluation Direct Materials Variances Direct Materials Quantity Variances
36、Direct Materials Variance Relationships Reporting Direct Materials Variances 预算的指标评估 原料差异 直接材料数量差异 直接材料关联差异 原料差异报告 Direct Labor Variances Direct Labor Rate Variances Direct Labor Time Variances Direct Labor Variance Relationships Reporting Direct Labor Variances 直接人工差异 直接人工分摊比例差异 直接人
37、工时间差异 直接人工差异关系 直接人工差异报告 Factory Overhead Variances The Factory Overhead Flexible Budget Variable Factory Overhead Controllable Variance Fixed Factory Overhead Controllable Variance 制造费用差异 制造费用弹性预算 制造费用可控制差异 固定制造费用可控制差异 Recording an Reporting Variances from Standards Standards for N
38、onmanufacturing Expenses Nonfinancial Performances Measures 差异记录与差异报告 非生产类费用标准 非财务类评估 Performance Evaluation for Decentralized Operations Centralized an Decentralizated Operations Advantage of Decentralization Disadvantage of Decentralization Responsibility Accounting 流水运作的性能评估 集中生产运作
39、流水线的优势 流水线的缺点 责任会计 Responsibility Accounting for Investment Centers Rate of Return on Investment Residual Income Nonfinancial Divisional Performance Measurement 投资的责任会计 投资利润率 剩余所得 非财务类分摊方法 Transfer Pricing Market Price Approach Negotiated Price Approach Cost Price Approach 转让
40、定价 近市场定价 近议价定价 近成本定价 Differential Analysis and Product Pricing Differential Analysis Lease or Sell Discontinue a Segment or Product Make or Buy Replace Equipment Process or Sell Accept Business at a Special Price 工资级差分析与产品定价 差异分析 租赁与销售 产品中止与阶段中止 制造与购买 设备替代 加工与销售 特价销售 【流动负
41、债的核算，长期负债的核算，投入资本的核算，资本公积的核算，盈余公积和未分配利润的核算】 Current Liabilities The Nature of Current Liabilities Short-Term Notes Payable Contingent Liabilities 流动负债 流动负债的界定 短期应付票据 或有负债 Payroll and Payroll Taxes Liability for Employee Earnings Deductions from Employee Earnings Computing Employee Ne
42、t Pay Liability for Employer’s Payroll Taxes 应付工资与个人所得税 应付工资 薪资可扣除部分 实际支付工资净额 剔出代扣个人所得税后的应付工资 Accounting Systems for Payroll and Payroll Taxes Payroll Register Employee’s Earnings Record Payroll Checks Payroll System Diagram Internal Controls for Payroll Systems 工资及所得税申报系统 工资发放登记簿 员
43、工工资清单 工资检查 员工工资系统框架图 工资系统的内部控制 Employees’ Fringe Benefits Vacation Pay Pensions Postretirement Benefits Other than Pensions 员工福利费 假期工资 养老金 退休金 Corporation: Organization, Capital Stock Transactions, and Dividends Nature of a Corporation Characteristics of a Corporation Forming a
44、Corporation 公司：组织架构、股票交易及红利 公司的性质 公司的特点 公司的形成 Sources of Paid-In Capital 实收资本的来源 Issuing Stock Premium on Stock No-Par Stock 发现股票 股票分红 无面值股票 Treasury Stock Transactions Stock Splits 库存原始股交易 拆股 Accounting for Dividends Cash Dividends Stock Dividends 分红的会计处理 现金分红 股票分红
45、 Corporations: Income and Taxes, Stockholders’ Equity, and Investments in Stocks Corporations: Income Taxes Allocation of Income Taxes 公司：收入和所得税、普通股和股票投资 公司：所得税 所得税的计提 Unusual Items that Affect the Income Statement Discontinued Operation Extraordinary Items Changes in Accounting Principl
46、es 影响损益表的异常情况 终止运营 例外项目 会计准则的变更 Earning per Common Equity Reporting Stockholders’ Equity Reporting Paid-In Capital Reporting Retained Earnings Statement of Stockholders’ Equity 普通股的净收益 普通股报告 实收资本报告 未分配利润报告 普通股持有股东报告 Comprehensive Income Accounting for Investments in Stocks Short
47、Term Investments in Stocks Long-Term Investments in Stocks Sale of Investments in Stocks 综合所得 股票投资的会计处理 短期股票投资的处理 长期股票投资的处理 股票销售的处理 Business and Consolidations Mergers and Corporations Parent and Subsidiary Corporations Consolidated Financial Statements 兼并与重组 两个公司合并 母子公司合并 合并财务报表
48、 Bonds Payable and Investments in Bonds Financial Corporations Characteristics of Bonds Payable The Present-Value Concept and Bonds Payable Present Value of Face Amount of Bonds Present Value of the Periodic Bond Interest Payments 应付债券与投资债券 财务公司 发现公司债券的特点 现值发行公司债券 面值发行公司债券 固定利率发行公司债券
49、Accounting for Bonds Payable Bonds Issued at Face Amount Bonds Issued at a Discount Amortizing a Bond Discount Bonds Issued at a Premium Zero-Coupon Bonds 应付债券的会计处理 面值发行公司债券 折价发行公司债券 分期偿还公司债券 特别专项债券 无息债券 Bond Sinking Funds Bond Redemption 偿债基金 债券赎回 Investment in Bonds Account
50、ing for Bond Investments--Purchase Interest and Amortization Accounting for Bond Investments—Sale 债券投资 债券投资之购买债券的会计处理 利率与摊销 债券投资之出售债券的会计处理 Corporation Balance Sheet Balance Sheet Presentation of Bonds Payable Balance Sheet Presentation of Bonds Investments Appendix: Effective Interest Ra
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