【正文】 　　其他應(yīng)付款：Other payables　　遞延所得稅負(fù)債：Deferred tax liabilities　　 OWNERS39。 methods: 　　 method直線折舊法，平均年限法　　 of production method工作量法　　Accelerated depreciation 加速折舊法:　　 balance method雙倍余額遞減法　　39。 loading and unloading fee of ￥ calculate the 　　acquisition cost of the equipment.　　[答疑編號(hào)811030101]　　List price ￥60,000　　freight costs 1,000　　pollutioncontrol 2,500　　loading and unloading fee 800　　total Acquisition Cost ￥64,300　　fair value 公允價(jià)值 market value 市場(chǎng)價(jià)值 　　Lecture example　　Edison pany owns a chain of January 1, 2008, the pany acquired a restaurant from its petitor for $40, fair value of the assets was assessed as following: the building had a market value of $35,000, the equipments had the fair value of $10,000 and the fixtures of $5,000.　　Q: what’s the acquisition cost of each asset? Prepare a journal entry to record the acquisition.　　[答疑編號(hào)811030102]　　Total acquisition cost: $40,000 　　Total fair value of the acquired assets: $35,000＋$10,000＋$5,000＝$50,000　　Market Value Acquisition Cost　　building 35,000 28,000 ＝40,000（35,000247。unitUnit cost（$）Total cost（$）Unit soldBeginning inventory, May 15005,000500Purchase, May 78008,400800 Purchase, May 203003,300200 out of 300Purchase, May 262002,240第一講　會(huì)計(jì)英語的常用術(shù)語 n..賬，賬目 a/c；賬戶　　: T型賬戶；account payable應(yīng)付賬款 receivable 應(yīng)收賬款）；　　 concepts 會(huì)計(jì)的基本前提　　1）accounting entity 會(huì)計(jì)主體；entity 實(shí)體，主體　　2）going concern 持續(xù)經(jīng)營　　3）accounting period 會(huì)計(jì)分期 　　financial year/ fiscal year 會(huì)計(jì)年度（financial ，金融的； fiscal ）　　4）money measurement貨幣計(jì)量*權(quán)責(zé)發(fā)生制accrual basis.　　accrual ，　　accrue ，應(yīng)計(jì)未收，　　 liabilities，應(yīng)計(jì)未付負(fù)債　　 of accounting information 會(huì)計(jì)信息質(zhì)量要求　?。?）可靠性reliability　　（2）相關(guān)性 relevance　?。?）可理解性 understandability　?。?）可比性parability　　（5）實(shí)質(zhì)重于形式 substance over form　?。?）重要性 materiality　　（7）謹(jǐn)慎性 prudence 　?。?）及時(shí)性 timeliness 　　 of accounting會(huì)計(jì)要素　　1）Assets: 資產(chǎn)　　– current assets 流動(dòng)資產(chǎn)　　cash and cash equivalents 現(xiàn)金及現(xiàn)金等價(jià)物 （bank deposit） 　　inventory存貨　　receivable應(yīng)收賬款　　prepaid expense 預(yù)付費(fèi)用　　– noncurrent assets 固定資產(chǎn)　　property （land and building） 不動(dòng)產(chǎn), plant 廠房, equipment 設(shè)備 （PPE）　　 total assets owned by Wilson pany on December 31, 2006 was US$1,500,000.　　2）Liabilities: 負(fù)債 　　funds provided by the creditors. creditor債權(quán)人，賒銷方　　– current liabilities 當(dāng)期負(fù)債 　　noncurrent liabilities 長期負(fù)債 　　total liabilities　　account payable應(yīng)付賬款 loan貸款 advance from customers 預(yù)收款　　bond債券（由政府發(fā)行, government bond /treasury bond政府債券，國庫券） 　　debenture債券 （由有限公司發(fā)行）　　3）Owners’ equity: 所有者權(quán)益 （Net assets）　　funds provided by the investors. Investor 投資者 　　– paid in capital （contributed capital） 實(shí)收資本　　– shares /capital stock （.） 股票　　retained earnings 留存收益 　　同時(shí)記住幾個(gè)單詞dividend 分紅 　　beginning retained earnings ending retained earnings　　– reserve 儲(chǔ)備金 （資產(chǎn)重估儲(chǔ)備金，股票溢價(jià)賬戶）　　 pany offered/issued 10,000 shares at the price of US$ each.　　4）Revenue: 收入　　sales revenue銷售收入 interest revenue利息收入 rent revenue租金收入　　5）Expense: 費(fèi)用　　cost of sales銷售成本, wages expense工資費(fèi)用 　　6）Profit （ine, gain）:利潤 net profit, net ine 　　 statement 財(cái)務(wù)報(bào)表 　　1）balance sheet 資產(chǎn)負(fù)債表 　　2）ine statement 利潤表　　3）statement of retained earnings 所有者權(quán)益變動(dòng)表　　4）cash flow statement 現(xiàn)金流量表　　 cycle　　1）journal entries 日記賬　　　　general journal　總?cè)沼涃~　　general ledger　總分類賬 　　　　trial balance試算平衡表　　adjusting entries 　調(diào)整分錄　　 adjusted trial balance調(diào)整后的 試算平衡表 　　Financial statements 財(cái)務(wù)報(bào)表 　 closing entry 完結(jié)分錄　　2）Dr.—Debit 借 Cr.—Credit 貸　　Doubleentry system 復(fù)式記賬　　 練習(xí)　　1）purchases of inventory in cash for RMB￥3,000 現(xiàn)金人民幣3,000元購買存貨　　 3,000　　　　　　　　　　　　借：存貨 3,000　　　　 3,000 　　　　　　　　　　　　　　貸：現(xiàn)金 3,000　　2）sales on account of US$10,000 　　　　賒銷方式銷售，收入10,000美元　　 receivable 10,000　　　　 　　借：應(yīng)收賬款 10,000　　　 revenue 10,000 　　　　　　　　　貸：銷售收入 10,000　　3）paid RMB￥50,000 in salaries amp。18,940－10,520 = 8,420　　[答疑編號(hào)811020103]　　Moving average 移動(dòng)平均法　　Firstin, Firstout （FIFO） 先進(jìn)先出法 a pollutioncontrol device was pulsively required 　　to be installed at a cost of ￥2,500。 固定資產(chǎn)已提的減值準(zhǔn)備 　　 digits 年數(shù)總和法　　depreciable amount ′years left at period期初剩余使用年限　　　　　　　　　　　　sum of the years39。 purchased intangible assets：外購無形資產(chǎn) 　　purchase v. 買，購買 　　 useful life 使用壽命 　?、?intangibles with finite（有限的）useful life 使用壽命有限　　—amortized over the useful life 在使用壽命內(nèi)進(jìn)行攤銷　?、?intangibles with indefinite useful life 使用壽命不確定　　—not to be amortized and be tested for asset impairment 不攤銷而進(jìn)行資產(chǎn)減值測(cè)試　　. indefinite不確定的 infinite無限的 definite確定的　　Lecture example 3　　Company A purchased a patent for the design of a kind of TV set on 3 January at a cost of ￥20,000. This patent （based on its technology） is estimated to have a useful life of 5 years.　　A公司于1月3日以人民幣2萬元購買了一個(gè)電視的設(shè)計(jì)專利權(quán)，該專利權(quán)的使用壽命為5年?！　wned or controlled by the entity 由企業(yè)擁有或者控制　　as a result of past events 由過去的交易或者事項(xiàng)形成　　from which future economic benefits are expected to flow to the entity 預(yù)期會(huì)給企業(yè)帶來經(jīng)濟(jì)利益　　此外，滿足資產(chǎn)定義還有以下兩個(gè)條件：　　probable 很可能的　　measurable 可以計(jì)量的　　 Measurement 資產(chǎn)的計(jì)量　　measure v. 計(jì)量, 度量　　measurable adj. 可計(jì)量的　　Historical cost 歷史成本、原始成本 　　. Traditionally, a pany’s assets were valued at their historical costs. With inflation, such assets were usually undervalued. 　　replacement cost 重置成本　　. With replacement cost accounting, assets are valued at the amount it would cost to replace them. 在重置成本會(huì)計(jì)方法下，資產(chǎn)通常是以替換現(xiàn)存資產(chǎn)的所需的成本來計(jì)量的。該設(shè)備目前的賬面價(jià)值為1000萬元。Claim rights on liquidation 清算參與權(quán)　　Liquidation 　　residual claim　　residual 殘余的，剩余的　　priority claim 優(yōu)先權(quán)　　　　[答疑編號(hào)811060102]　　a）Is there any indication that an asset is impaired? Yes　　b）What is the recoverable amount of the equipment?　　Carrying value=20 million　　FV less costs to sell=18million　　PV of the expected future cash flows=600/（1+5%）+550/（1+5%）2+ 400/（1+5%）3+ 320/（1+5%）4 + 180/（1+5%）5 =　　The recoverable amount=.　　Provision for the impairment of the fixed assets =20million–=. 　　Dr：Impairment loss 1,800,000　　　　Cr：Provision for the impairment of asset 1,800,000第七講　負(fù)債