会计职业评估课程资料翻译29069.docx
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1、免费职业评估课程翻译 QQ:44677822会计学【会计的定义,会会计要素,会会计公式,会会计核算的前前提,会计核核算的一般原原则,会计的的基本职能和和方法】What iss accoountinngThe Rolle of Accouuntingg in BBusineess Businesss EthhicsIntroduuctionn to AAccounnting and BBusineess会计的定义会计在经济活动动中的角色商业道德会计与经济活动动介绍Professsion oof AcccountiingPrivatee AccoountinngPublic Accouunting
2、gSpeciallized Accouuntingg Fiellds会计学介绍私人会计公共会计专业会计领域Accountting EElemenntsAssets,Liabiliities,Ownerss EquiityIncomeCost annd ExppensessProfitThe Acccountiing Eqquatioon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Accountting aassumpptionssAccountting EEntityyGoing CConcerrnAccountting PeriodMonetarry MeasuuremenntCom
3、pletting tthe Acccountting CCycle Fiscal Year会计核算的前提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Generallly Acccepteed Acccountiing PrrincipplesMajor PPrinciiples incluuded iin GAAAPObjectiive PrrincippleMateriaality PrinccipleConsisttency PrinccipleConservvatismm PrinncipleeAccruall-basiis Accounnting PrinccipleAdeq
4、uatte Discloosure PrinccipleMatchinng PriinciplleRealizaation PrinccipleCost prrincipple公认会计准则一般公认会计原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则充分披露原则配比原则实现原则成本原则。Accountting BBasic Functtions and MMethoddsAccountting CCalcullationnAccountting SSupervvisionnThe Metthod oof Acccountiing AnnalysiisThe Metthod oof
5、Acccountiing Chheck会计的基本职能能和方法会计核算会计监督会计分析方法会计检查方法【账户及基本机机构,复式记记账基本问题题,借贷记账账法,账户分分类】The Acccount and tthe Baasic CConstrructioonsAccountting aaccounntDebitCreditExpansiion off Basiic Equuationn账户及基本构成成会计科目借方贷方会计方程式的延延伸Double entryy bookkkeepiingDebitinngCreditiingSimple EntryCompounnd Entry复式记账法借记贷记
6、简单分录复合分录Debit-ccreditt Book Keepiing借贷记账法Accountting CClassiificattionAccountt Cateegory ReferrenceAccountt TitlleChart oof Acccountss会计科目分类科目分类参考会计科目会计科目表Analyziing TrransacctionssUsefulnness oof an AccouuntCharactteristtics oof an AccouuntAnalyziing annd Summmarizzing TTransaactionns in Accouunts经
7、济业务分析会计科目的作用用会计科目的特点点经济业务与会计计科目的分析析与总结经济业务与资产产负债表类科科目Debit aand Crredit ProceedureDebit aand Crredit Ruless(5*5=25)A Asssets IIncreaaseAssetts DeccreaseeL Liaabilitties DDecreaaseLiabiilitiees DeccreaseeO Stoockhollders Equiity DeecreasseStockkholdeers Equiity Inncreasse R Revvenuess DecrreaseRevenn
8、ues IIncreaaseE Exppensess IncrreaseExpennse Deecreasse借贷程序借贷法则(5*5=25种种组合)资产增加; 资产减少负债增加; 负债减少股东权益减少; 股东权益增增加收入减少; 收入增加费用增加; 费用减少【会计凭证,会会计账簿,会会计凭证的意意义及分类,原原始凭证的填填制与审核,记记账凭证的填填制与审核,会会计凭证的传传递与保管,会会计账簿的设设置与种类,会会计账簿的登登记,对账与与结账】Accountting DDocumeentSource DocumeentPostingg Documeent会计凭证原始凭证记账凭证Voucherr
9、DescripptionssStubInvoicee收据摘要存根发票BookkeeepingJournallizinggCash joournallDepositt jourrnalThe LeddgerJournall LedggerThree-ccolumnn formmBookkeeeping Proceddure uusing Columnnar JournaalMemoranndum RRecordd簿记日记账现金日记账银行存款日记账账分类账日记账汇总三栏账多栏式日记账核核算形式备查账簿Steps iin thee Recoordingg ProccessPostinggTrial
10、BBalancceT-AccouuntThe Reccordinng Proocess Illusstrateed记录程序过账试算平衡T型账户会计记录程序释释义Illustrrationn of AAnalyzzing aand Suummariizing Transsactioons Trial BBalancceDiscoveery annd Corrrectiion off ErroorsDiscoveery off ErroorsCorrecttion oof Errrors经济业务分析案案例说明试算平衡表试算不平衡问题题发现与处理理试算不平衡问题题发现试算不平衡问题题处理Summar
11、yy of AAdjusttment ProceessNature of thhe Adjjustinng ProocessRecordiing Addjustiing Enntriess调整程序概述调整程序的性质质调整记录的录制制Adjustiing annd Cloosing EntriiesJournallizingg and Postiing Cllosingg EntrriesPost-Cllosingg Triaal BallanceAppendiix: Thhe Mattchingg Conccept aand thhe Adjjustinng Proocess会计分录的调整整与
12、审核日记账与结账会会计分录结账后试算平衡衡表附录:收支对应应概念与调整整程序Work ShheetUnadjussted TTrial Balannce CoolumnssAdjustmments ColummnsAdjusteed Triial Baalancee ColuumnsIncome Stateement Balannce Shheet Columnns试算平衡工作表表没有调整过的试试算平衡表栏栏目调整栏调整过的试算平平衡表栏目损益表与资产负负债表栏目Closingg EntrieesClosingg the BookAppendiix: Reeversiing Enntriess
13、结账分录结账附录:还原分录录【流动资产的核核算,长期投投资的核算,固固定资产的核核算,无形资资产与递延资资产的核算】Currentt asseetsCashBank DeeposittReceivaablesNotes RReceivvableInventoories流动资产现金银行存款应收账款应收票据存货CashPetty ccashNature of Caash inn BusiinessThe Impportannce off Conttrol OOver CCashControll of CCash RReceipptsControllling Cash Receiived fform
14、 CCash SSalesInternaal Conntrol of Caash PaaymenttsBasic FFeaturres off the Vouchher Syystem 现金零用金现金可使用的领领域现金控制的重要要性现金收入的控制制现货销售现金的的控制现金付款的内部部控制应付凭单制的基基本特点Bank Acccountts as a Conntrol Over CashBank ReeconciiliatiionElectroonics Fundss Trannsfer银行账户的控制制银行余额调节表表电子资金转账ReceivaablesClassifficatiion off
15、receeivablles Accountts RecceivabblesNotes RReceivvablessOther RReceivvablessInternaal Conntrol of Reeceivaables Uncolleectiblle Recceivabbles Allowannce Meethod of Acccountting ffor UnncolleectibllesWrite-OOffs tto thee Alloowancee AccoountEstimatting UUncolllectibblesDirect Writee-Off Methood of A
16、ccouuntingg for Uncolllectiibles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部控制不能收回的应收收账款坏账计提坏账冲销坏账评估直接坏账冲销的的会计账务处处理Charactteristtics oof Nottes ReeceivaableDue DatteInteresstMaturitty Vallue Accountting ffor Nootes RReceivvableReceivaables on thhe Ballance Sheett应收票据的特点点到期日利息到期价值应收票据的会计计处理应收账款在资产产负债表中的的反映Inventoor
17、iesInternaal Conntrol of innventooriesEffect of Innventoory Errror oon Finnanciaal Staatemennt Inventoory Coost Fllow Asssumpttion存货存货的内部控制制存货的反映错误误对资产负债债表的影响存货成本流的假假设Inventoory Coostingg Methhods UUnder a Perrpetuaal Invventorry SysstemFirst-IIn, Fiirst-OOut MeethodLast-Inn, Lasst-Outt MethhodAvera
18、gee Costt MethhodComputeerizedd Perppetuall Inveentoryy Systtems永续盘存制下的的成本计算方方法先进先出法后进后出法平均成本法永续盘存制的电电脑计算方法法Inventoory Coostingg Methhods UUnder a Perriodicc Inveentoryy systtemFirst-IIn, Fiirst-OOut MeethodLast-Inn, Lasst-Outt MethhodAveragee Costt Methhod永续盘存制下的的成本计算方方法先进先出法后进后出法平均成本法Compariing In
19、nventoory Coostingg MethhodsUse of the FFirst-In, FFirst-Out MMethoddUse of the LLast-IIn, Laast-Ouut MetthodUse of the AAveragge Cosst Metthod存货成本计算方方法的比较先进先出法的运运用后进后出法的运运用平均成本法的运运用Valuatiion off Inveentoryy of OOther Than CostValuatiion off Loweer of Cost or MaarketValuatiion att Net Realiizablee
20、Valuue非成本计价存货货价值低于成本或市场场价的存货价价值净变现价值Presenttationn of MMerchaandisee Inveentoryy on tthe Baalancee SheeetEstimatting IInventtory CCostRetail Methood of Invenntory CostiingGross PProfitt Methhod off Estiimatinng Invventorries受赠库存商品在在资产负债表表中的体现评估存货成本零售业务中的库库存成本计价价存货的总毛利计计算Fixed AAssetss and Intanngibl
21、ee AsseetsNature of fiixed AAssetssCosts oof Acqquirinng Fixxed AsssetsNature of Deepreciiationn固定资产和无形形资产固定资产获得固定资产的的成本资产折旧Accountting oof DeppreciaationStraighht-Linne MetthodUnits-oof-Prooductiion MeethodDecliniing-Baalancee MethhodCompariing Deepreciiationn MethhodsDepreciiationn for Incomme Tax
22、xRevisinng Deppreciaation EstimmatesComposiite Raate Meethod折旧的会计处理理直线折旧法产品单位年限折折旧法递减折旧法不同的折旧法比比较修改折旧评估混合折旧率计算算法Capitall and Revennue ExxpendiituressTypes oof Cappital ExpennditurresSummaryy of CCapitaal andd Reveenue Expendiituress资本性支出与营营业性支出资本性支出的种种类资本与营业概述述支出Disposaal of Fixedd AsseetsDiscarddin
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