【正文】 在整個有效期內(nèi)逐期攤銷轉(zhuǎn)入費用帳?；镜呢攧?wù)報表有：資產(chǎn)負債表；損益表；現(xiàn)金流量表。資產(chǎn)是企業(yè)擁有的具有貨幣價值的財產(chǎn)。會計循環(huán)是企業(yè)為編制特定時期財務(wù)報表而必須經(jīng)過的全過程。固定資產(chǎn)是使用年限在一年以上，單位價值在規(guī)定標(biāo)準(zhǔn)以上，在使用過程中保持原來實物形態(tài)的資產(chǎn)。利用流動資產(chǎn)和流動負債數(shù)據(jù)計算的最常見的比率是流動比率，即流動資產(chǎn)除以流動負債。1基本的財務(wù)報表有：資產(chǎn)負債表；損益表；現(xiàn)金流量表。1資本是企業(yè)所有者的利益。1會計循環(huán)是企業(yè)為編制特定時期財務(wù)報表而必須經(jīng)過的全過程。1計算折舊的四種基本方法：直線法、產(chǎn)量法、雙倍余額遞減法、年數(shù)總和法。損益表是反映企業(yè)在一定期間的經(jīng)營成果及其分配情況的報表。2基本的財務(wù)報表有：資產(chǎn)負債表；損益表；現(xiàn)金流量表。2會計循環(huán)是企業(yè)為編制特定時期財務(wù)報表而必須經(jīng)過的全過程。2應(yīng)收款項包括應(yīng)收賬款和應(yīng)收票據(jù)。2計算折舊的四種基本方法：直線法、產(chǎn)量法、雙倍余額遞減法、年數(shù)總和法。Unit 2Each proprietorship, partnership, and corporation is a separate 、合伙企業(yè)和股份公司都是一個單獨的主體。即，收入是在賺取時確認，費用是在發(fā)生時確認——而不是在現(xiàn)金轉(zhuǎn)手時。Unit 3During each accounting year ,a sequence of accounting procedures called the accounting cycle is ，要依次完成被稱為會計循環(huán)的會計程序。A trial balance is prepared from the account balance in the ledger to prove the equality of debits and ，借以驗證借項和貸項是否相等。After transactions are entered ,account balance(the difference between the sum ofits debits and the sum of its credits)can be ，便可計算賬戶余額（其借項合計數(shù)與貸項合計數(shù)之間的差額）The process of transferring amounts entered in the journal to the proper ledger amounts is called posting, the objective of which is to classify the effects of transactions on each individual asset , liability , owners’ equity , revenue , and expense 。Unit 4The basic principle of doubleentry bookkeeping is that every transaction has a twofold 。By convention, asset and expense increases are recorded as debits while liability , capital and ine increases are recorded as ，資產(chǎn)和費用的增加被記為借項，而負債，資本和收入增加被記為貸項。會計人員為了方便將公司賬戶集中作為分類賬。報告一個企業(yè)財務(wù)狀況的有三種基本財務(wù)報表：資產(chǎn)負債表，損益表和現(xiàn)金流量表。Assets are economic resources which are owned by a business and are expected to benefit future 所擁有的、并期望有益于未來經(jīng)營的經(jīng)營資源。it is equal to the total assets minus the equity of the owner is a residual claim because the claims of the creditors legally e you are the owner of a business, you are entitled to whatever remains after the claims of the creditors are fully ；它等于總資產(chǎn)減去負債。Unit 7Ine statement is a statement, sometimes called the profit and loss statement, reporting profitability or the operating result of a business for an accounting period(which can be one month, one quarter, one calendar year or one fiscal year as may be determined by the business concerned).收益表，有時也叫做收益損失表，是用來報告企業(yè)一定會計期間（可以是一個月、一季度、一自然或一財政，由企業(yè)自己決定）的盈利情況或經(jīng)營成果的報表。它解釋現(xiàn)金余額變化的原因。資產(chǎn)分為流動資產(chǎn)、長期投資、固定資產(chǎn)、無形資產(chǎn)、遞延資產(chǎn)和其他資產(chǎn)。壞賬準(zhǔn)備金在會計報表中作為應(yīng)收賬款的備抵項目列示。When inventories are issuing, enterprises may account them under the following methods : firstin firstout ,weighted average ,moving average ,specific identification , lastin firstout ,，企業(yè)可以根據(jù)實際情況，選擇使用先進先出法、加權(quán)平均法、移動平均法、個別計價法、后進先出法等方法確定其實際成本。Unit 10The FASB defines liabilities in its Statement of Financial Accounting Concept of Financial Statement as :“the probable future sacrifice of economic benefits arising from present obligations of a particular entity to transfer assets or provide services to other entities in the future as a result of past transactions or events.”美國財務(wù)會計準(zhǔn)則委員會在第3號財務(wù)會計概念公告《財務(wù)報表的要素》中，將負責(zé)定義為：“特定主體由于過去的交易或事項而引起的、在現(xiàn)在承擔(dān)的在將來向其他主體交付財產(chǎn)或提供勞務(wù)的責(zé)任，這種責(zé)任導(dǎo)致了可預(yù)期的經(jīng)濟利益的未來犧牲”According to this definition, current liabilities are “obligations whose liquidation is reasonably expected to require use of existing resources properly classified as current assets, of the creation of other current liabilities.”根據(jù)這一定義，流動負債是指：“期望以已恰當(dāng)?shù)貧w入流動資產(chǎn)的現(xiàn)有資源、或通過形成其他流動負債來清償?shù)呢?zé)任。(2)right to receive dividends declared by the board of directors。and(4)preemptive right to purchase additional shares of capital stock in proportion to present holdings in the event that the corporation increases the amount of stock 。就公司發(fā)行的普通股而言，其股東通?？筛鶕?jù)所擁有的普通股股份數(shù)比例，行使一些基本權(quán)利。Unit 12Financial statement analysis，first and foremost，serves the essential function of converting data into useful respect of the quantitative data presented in the financial statements，three techniques used widely to assist decision makers in understanding the external statements are：（1）parative analysis（through preparation of trend statements），(2)structural analysis（through preparation of monsize statements），and（3）ratio focus of this chapter will be on how ratio analysis helps information users interpret and evaluate the data contained in financial 。本章著重論述比率分析如何幫助信息使用者解釋和評價財務(wù)報表內(nèi)的數(shù)據(jù)。然而與成本會計相關(guān)的最通用、最基本的方法是將制造成本集中起來分為三要素：直接材料成本、直接人工成本和間接制造成本（工廠間接費用）。Unit 16Cost –VolumeProfit(cvp)analysis expresses the relationships among a pany’s costs, volume of activity and –VolumeProfit analysis is a key factor in many decisions , including choice of product lines , pricing of products , marketing strategy and utilization of productive 。However, long run decisions such as buying plant and equipment also hinge on predictions of the resulting Cost –VolumeProfit ，構(gòu)建廠房設(shè)備等的長期決策也取決于成本數(shù)量利潤關(guān)系的預(yù)測結(jié)果。內(nèi)部審計、政府審計、外部審計都服務(wù)于不同的目標(biāo)。External auditing involves reporting on financial statements prepared by management for external users or third 。股東希望進行審計，以確定管理當(dāng)局對他們的資產(chǎn)的經(jīng)營責(zé)任。it does not substantiate the dollar amount of an account ，符合性測試衡量特定控制程序的有效性，它并沒有對賬戶余額的金額加以驗證。它們是“無保留意見”、“保留意見”、“否定意見”和“放棄發(fā)表