管理会计课前回顾

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1、,*,单击此处编辑母版标题样式,单击此处编辑母版文本样式,第二级,第三级,第四级,第五级,Accounting Review,会计回顾,Power of Accounting,Accounting is a system that Identifies,Measures,，,Records,Communicates information that is Relevant,Reliable,Consistent,Comparable to help users make better decisions,会计是对经济活动进行确认、记录、传递相关的、可靠的、可比较的会计信息，为使用者制定决策服务

2、的信息系统。,Business Profit,Revenues:Amounts earned from selling products or services,收入指企业在销售商品、提供劳务或让渡资产使用权时形成的经济利益的总流入,Expenses:Costs incurred with revenues,费用指企业为获得收入而发生的的各项支出，即为获取收入而支付的代价,Revenues-Expenses=Profit/Loss,Focus of Accounting,会计的本质,Identifying Economic Events,Recording Economic Events,Re

3、porting and Analyzing Economic Events,Accounting and Technology,会计与技术,Reduces time,effort and cost of record-keeping,Improves clerical accuracy,Changes the way we store,process and summarize large masses of data,Forms of Organization,企业的组织形式,Business,:,Sole,Proprietorship,Partnership,Corporation,Non

4、-business,Users of Accounting Information,会计信息的使用者,Internal Users,内部使用者,Managers,Officers,Internal Auditors,Sales Managers,Budget Officers,Controller,External Users,外部使用者,Lenders,Shareholders,Government,Labor Unions,External Auditors,Customers,Financial Accounting and Managerial Accounting,财务会计与管理会计

5、,Financial accounting is the area of accounting aimed at serving external users.,Its primary objective is to provide external reports called financial statements to help users analyze an organizations activities.,Managerial accounting is the area of accounting aimed at serving the decision-making ne

6、eds of internal users.,It provides special purpose reports customize to meet the information needs of internal users.,general accounting,cost accounting,budgeting,internal auditing,management consulting,Financial Statements,财务报表,Financial statements report on the financial performance and condition

7、of an organization.,财务报表用于反映企业的财务状况和经营成果,.,There are four major financial statements,Income Statement,损益表,Balance Sheet,资产负债表,Statement of Owners Equity,所有者权益变动表,Statement of Cash Flows,现金流量表,A balance sheet reports on an organizations financial position at a point in time,资产负债表是用于反映企业有,某一特定时点,的财务状况

8、的财务报表。它是,静态报表,。,The income statement,statement of owners equity and statement of cash flows report on performance over a period of time,损益表、所有者权益变动表和现金流量表用于反映企业在,某一期间,里的经营成果、所有者权益变动情况和现金流动情况，它们是,动态报表,。,Income Statement,Statement of Owners Equity,Balance Sheet,Generally Accepted Accounting Principles

9、(GAAP),一般公认会计原则,1.Business Entity Principle,A business is accounted for separately from its owner or owners.,2.Objectivity Principle,Financial statement information is supported by independent,unbiased evidence.,3.Cost Principle,Financial statements are based on actual costs incurred in business tra

10、nsactions.,4.Going-Concern Principle,A business continues operating instead of being closed or sold.,5.Monetary Unit Principle,Express transactions and events in monetary units.,6.Revenue Recognition Principle,Revenue is recognized when earned,not just when cash has been received.,Accounting Equatio

11、n,会计恒等式,The accounting equation must remain in balance after each transaction.,Assets=Liabilities+Equity,资产,=,负债,+,所有者权益,The Accounting Cycle,会计周期,1.Analyze Transactions,2.Journalize,3.Post,4.Prepare Unadjusted Trial Balance,5.,Adjust,6.Prepare Adjusted Trial Balance,7.Prepare,Statements,8.Close,9.P

12、repare Post-Closing Trial balance,The Account,账户,The account is a detailed record of increases and decreases in specific assets,liabilities and equities.,账户是对会计要素的具体内容所作的进一步分类，反映有关会计要素具体内容的增减变动及其结果。,Asset Accounts,资产类账户,Assets are resources controlled by an organization that have current and future

13、benefits.,cash,accounts receivable,notes receivable,office supplies,store supplies,prepaid insurance,equipment,buildings,land,Liabilities Accounts,负债类账户,Liabilities are obligation to transfer assets or provide services to other entities.,accounts payable,notes payable,unearned revenues,other liabili

14、ties,Equity Accounts,所有者权益类账户,owners capital,owners withdrawal,revenues,expenses,The T-Account“T”,字型账户,The T-account is used as a simple tool for illustrating the balance in a given account,.,Account Title,(Left Side),Debit,(Right Side),Credit,Balance of an Account,An account balance is the differen

15、ce between the increases and decreases in an account.,账户余额是账户增加数与减少数的差额,.,Total increases,Total decreases,=Balance,Debits and Credits,Within every individual account,debits and credits have opposite effects.,Therefore,in an account where a debit is an increase,a credit is a decrease and vice versa.,

16、Double-Entry Accounting,复式记账法,Double-entry accounting means every transaction affects and is recorded in at least two accounts.,复式记账原理是对发生的每一项经济业务，都以,相等的金额,、在,相互联系的两个或两个以上账户,中进行登记的方法,。,The total amount debited must equal the total amount credited for each transaction.,The system for recording debits and credits follows from the accounting equation:,Assets =Liabilities +Owners Equity,Equity,Owners capital-Owners withdrawals+Revenues-,Expenses,Normal Balances,The normal balance of each account ref