1.2introductiontoaccounting会计入门.ppt

Week 1.2Chapter 1 第一章第一章An introduction toaccounting 会计入门会计入门PowerPoint presentation byShirley Carlon ©2012 John Wiley & Sons Australia, LtdLearning Objectives / Outcomes 学习目学习目标标/成果成果 1.Define accounting, describe the accounting process and define the diverse roles of accountants 定义会计学，描述会计过程并定义会计师的不同角色2.Explain the characteristics of the main forms of business organisation 说明商业机构的主要形式3.Understand the conceptual framework and the purpose of financial reporting 理解财务报表的概念框架和目的4.Identify the users of financial reports and describe users’ information needs 识别财务报表的用户并描述用户的信息需要2Learning Objectives / Outcomes 学习目学习目标标/成果成果 5.Identify the elements of each of the four main financial statements 确定四个主要财务报表的元素6.Describe the financial reporting environment 描述财务报表环境7.Explain the accounting concepts, principles, qualitative characteristics and constraints underlying financial statements 说明会计概念，原理，质量特征和财务报表的潜在约束条件8.Calculate and interpret ratios for analysing an entity’s profitability, liquidity and solvency 计算并说明用于分析一个主体的盈利能力，偿债能力和偿付能力的比率34LO1. Introduction to Accounting 会计会计入门入门 (page 5)•Primary function of accounting is to provide financial information for decision making that is 会计的首要功能是提供用于决策的财务信息，并具有–Reliable 可靠性可靠性–Relevant 相关性相关性•Accounting is often referred to as ‘language of business’ 会计经常被称作商业语言–‘model’ of economic reality of business 商业经济情况的模型5The Accounting Process 会计过程会计过程(page 5)•Accounting is the process of identifying, measuring, recording and communicating the economic transactions and events of a business operation 会计是一项确定、衡量、记录并交流经济交易和营业活动的过程•Economic activities/transactions e.g. - sale of item to customer 物品出售给客户 - purchase of office stationery from supplier 从供应商购买办公文具•Question – why emphasis on economic transactions?6The accounting process continued 会计过程会计过程Transactions are the basic inputs into the accounting process 交易是会计过程的基本输入交易是会计过程的基本输入Identifying确定确定Taking into consideration all transactions which affect business entity 考虑所有影响考虑所有影响营业单位的业营业单位的业务务Measuring衡量衡量Quantifying in monetary terms 用货币单位量用货币单位量化化Recording 记录记录Analysing, recording, classifying and summarising transactions 分分析、记录、分析、记录、分类并总结业务类并总结业务Communication交流交流Preparing accounting reports, analysing and interpreting准准备会计报表，备会计报表，分析并说明分析并说明Commonly referred to as ‘bookkeeping’ 通常称为记账通常称为记账7Diverse Roles of Accountants会计师的会计师的不同角色不同角色 (page 6)•Commercial accountants 商业会计师–Work in industry and commerce 在工业和贸易单位工作–Undertake roles such as management accounting and financial accounting 承担例如管理会计和财务会计的角色•Public accountants 公共会计师 –Provide their professional services to the public and work in a range of offices from small to multi-national 为公众和工作提供专业服务，小到办公室大到跨国企业–Auditing is a primary service 审计是首要服务–Also taxation and advisory services 征税和顾问服务 8Diverse Roles of Accountants continued 会计师的不同角色会计师的不同角色•Government accountants 政府会计师–Employed by local councils, state government and federal government 被当地委员会、州政府和联邦政府雇佣–Variety of roles such as financial accounting and auditing 不同的角色比如财务会计和审计•Not-for-profit accountants 非盈利会计师 –Work in the not-for-profit sector 在非盈利部门工作–Engage in planning, decision making, preparing financial and management reports for both internal and external users 致力于为内部和外部使用者计划、决策、准备财务报表和管理报告9 LO2. Forms Of Business Organisation 商业组织的形式商业组织的形式 (pages 7 – 10)•Sole Proprietorship 独资营业–Owned by one person 由一个人所拥有–e.g. restaurants, dentist, panel beaters 比如餐厅、牙医、车身修理工•Partnership 合伙经营–Owned by more than one partner 由大于一个合伙人所拥有–e.g. accountants, solicitors, doctors 比如会计师、律师、医生•Corporation 公司–Organised as a separate legal entity and owned by shareholders 组织成一个单独的法人实体并由股东共同拥有–BHP, CSR, Westpac, Wesfarmers10Forms Of Business Organisation continued 商业组织的形式商业组织的形式•Other Forms 其他形式–A trust is a relationship or association between 2 or more parties whereby one party holds property in trust for the other 信托是一种两方或多方的关系或协会，一方拥有所有权，由另一方托管•Corporate trust is a popular business structure for small business 公司信托是小型商业的一种常见商业框架–A cooperative is member-owned, controlled and used, and must consist of 5 or more people合作社是由成员拥有、控制和使用并且必须由至少5人组成•e.g. Australian Forest Growers, Ballina Fishermen’s Co-operative Ltd 11Not-for-profit Organisations非盈利组织非盈利组织•Associations 协会–Generally formed by small, non-profit, community-based groups 通常由小型、非盈利的社区群体组成–May be incorporated 可能是合并的•e.g. Australian Medical Association, Epilepsy Association of Australia 比如澳大利亚医学协会，澳大利亚癫痫症协会•Government 政府–Organisations are owned by government: federal, state or local 由政府拥有的组织：联邦、州或当地政府–Departments or segments are operated as business enterprises 部分部门为工商企业LO3. Introduction To The Conceptual Framework概念框架介绍概念框架介绍 (pages 11 – 13)•The Conceptual framework is a set of concepts to be followed by preparers of financial statements and standard setters 概念框架由财务报表填表者和标准制定者遵循•The objective of general purpose financial reporting (1st element and foundation of the conceptual framework) 财务报表的通用目标（概念框架的第一元素和基础）–To provide financial information about the reporting entity to the resource providers that is useful in making decisions about providing resources to the entity 向资源提供者提供有助于决策的关于报告主体的财务信息12The Reporting Entity 报告主体报告主体•This section is still under development by the IASB •It is important to determine as a reporting entity must prepare external general purpose financial reports that comply with accounting standards 报告主体必须准备符合会计标准的外部通用财务报表•Definition from Statement of Accounting Concept (SAC )1 的定义. A reporting entity is:–an entity in which it is reasonable to expect the existence of users who depend on general-purpose financial reports to enable them to make economic decisions 使用者依据通用财务报表做经济决策 Important to remember this13The Reporting Entity continued报告主体报告主体Indicators 指标–if the entity is managed by individuals who are not owners of the entity; 如果主体不是由其所有者管理–if the entity is politically or economically important; 如果主体在政治经济上很重要–if the entity is considered large in sales, assets, borrowings, customers, and employees; 如果主体在销售，资产，借款，顾客和员工中被认为很大then the entity is more likely to be a reporting entity那么主体就更像是个报告主体1415 LO4. Users and Uses of Financial Information 财务信息的使用者和使用财务信息的使用者和使用 (pages 13 – 17)•Primary users of general purpose financial reports are the resource providers 财务信息的主要使用者是资源提供者•Resource providers are equity investors, lenders and other creditors 资源提供者是股权投资者、领导者和其他债权人–Equity investors contribute resources usually cash for a return include shareholders (existing and potential), holders of partnership interests股权投资者通常提供现金以成为股东，合伙者利益持有者–Lenders contribute by lending resources for the purpose of receiving a return in form of interest 领导者管理分配资源以得到利益回报–Other creditors provide resources in the form of credit ; eg suppliers, employees 其他债权人以贷款形式提供资源；比如供应商、员工16Users and Uses of Financial Information continued 财务信息的使用者和使用财务信息的使用者和使用•Other Users 其他使用者–Recipients of goods and services 物品和服务的接受者•e.g. customers, beneficiaries 顾客、受益人 –Parties performing a review or oversight function 执行审查或监督功能的部门•e.g. regulatory agencies, media, governments, trade unions, special interest groups 管理机构，媒体，政府，工会，特殊利益集团Users And Uses Of Financial Information continued 财务信息的使用者和使用财务信息的使用者和使用•Internal Users 内部使用者–Managers who plan, organise and run the business 负责计划、组织和运营生意的经理–e.g. production supervisors, marketing managers, and directors 生产主管、市场经理和主管17General Purpose Financial Reports通用通用财务报告财务报告 (p16)•General purpose financial reports are the published financial statements of an entity prepared in accordance with applicable accounting standards 通用财务报表是一个主体发布的财务报表，它遵循可适用的会计准则•External users have an interest in 3 main types of activities 外部使用者对三种类型的活动感兴趣–financing 财务–investing and 投资–operating 经营1819General Purpose Financial Reports continued 通用财务报告通用财务报告•Financing Activities 财务活动–Outside sources of funds 外部资金来源•Borrowing (debt funding) from banks or investors by debt securities 向银行借钱（债务融资 ）、或向投资者（债务证券）–Unsecured notes 非担保票据–Debentures 公司债券•Selling shares to investors 向投资者出售股份–Payments to shareholders are called dividends 支付给股东的称作股息20General Purpose Financial Reports continued 通用财务报告通用财务报告•Investing Activities 投资活动–Acquisition or sale of resources/assets needed to operate the business 经营业务需要的资源/资产的获得或出售–Examples例子:•Purchase or sale of property plant and equipment 车间和装备的购买或出售•Purchase of investments 投资购买21General Purpose Financial Reports continued 通用财务报告通用财务报告•Operating Activities 经营活动–Results from operational activities undertaken to earn income:经营活动的成果用于赚取收入•Revenue 收益(sale of goods, provision of services, return from investments货物买卖，服务条款，投资回报) LESS•Expenses 支出(cost of resources/assets consumed or services used)22General Purpose Financial Reports continued 通用财务报告通用财务报告•Important to remember operating, financing, and investing activities – these are integral to preparation of statement of cash flows in next unitSustainability Reporting 可持续发展报告可持续发展报告•Sustainability -making sure the social, economic and environmental needs of our community are met and kept healthy for future generations 可持续发展-确保满足社会、经济和环境的需求并完好保存给下一代•Concerned with 3 main areas 关注三个主要领域–Economic 经济–Environmental 环境–Social 社会2324 LO5. Financial Statements 财务报表财务报表(pages 18 – 23)4 main types of financial statements•Income Statement 损益表–Reports revenues less expenses for a particular period of time 对收入支出在一特定时间段的报告•Statement of Changes in Equity 权益变动表–Reports total comprehensive income for the period and other changes in equity 记录某时间段的总综合收益和其他权益的变动25Financial Statements continued 财务报表财务报表•Statement of financial position 财务状态表–Reports assets and claims to those assets at a particular point in time 记录特定时间点的资产和资产所有权•Statement of Cash Flows 现金流量表–Reports information regarding cash receipts and cash payments for a particular period of time 记录某一时间段关于现金收入和现金付款的信息26Income statement 损益表损益表p21•Purpose is to report success or failure of the entity’s operations for a period of time 目的是报告一个实体在一时间段内的成功或失败•Managers are interested in the bottom line because they allocate resources based on their beliefs about an entity’s future performance 经理对盈亏底线很感兴趣，因为他们要根据对实体预期的未来绩效来分配资源27Income statement continued 损益表损益表WONG PTY LTD (p20 textbook)Income Statementfor the month ended 31 October 2013Service revenues 劳务收入劳务收入$10 600Expenses 支出支出Salaries expense 工资支付工资支付$3 200Supplies expense 物料用品费物料用品费 1 500Rent expense 租金租金 900Insurance expense 保险费保险费 50Interest expense 利息利息 50Depreciation expense折旧折旧 40 5 740Profit before tax 税前利润税前利润 4 860Tax expense 纳税纳税 2 000Profit after tax 税后利润税后利润 $ 2 86028Statement of changes in equity 权益变权益变动表动表 p21•Reports total comprehensive income for period and other changes in equity such as adjustments to retained earnings for 记录某时间段的总综合收益和其他权益的变动，例如调整留存收益–Changes in accounting standards 会计准则的改变–Changes in accounting policies 会计制度的改变–Correction of errors 错误纠正–Gains recognised directly in equity accounts 主权账户的直接收益29Statement of changes in equity continued权益变动表权益变动表•Retained earnings refers to accumulated profit which has not been distributed to shareholders 留存收益指没分配给股东的累计利益– the statement of changes in equity will show as one of the items movement in retained earnings between reporting periods 权益变动表会展示留存收益在报表周期内的项目结转–Wong Ltd’s movement in retained earnings is demonstrated so the link between the income statement and statement of financial position can be understood Wong有限责任公司的留存收益结转的展示使损益表和财务状态表的联系可以被理解 30Statement of changes in equity continued 权益变动表权益变动表 p20WONG PTY LTDCalculation of Retained Earnings 留存收益计算留存收益计算For the month ended 31 October 2013Profit 利润利润$ 2 860Retained earnings 留存收益留存收益 1/10/130Dividends股息股息 (500)Retained earnings 留存收益留存收益31/10/13$ 2 36031Statement of financial position 财务状态财务状态表表 p22•Reports assets and claims to those assets at a specific point in time 记录特定时间点的资产和资产所有权•Based on the basic accounting equation •会计等式会计等式 ：资产：资产=负债负债+所有者权益所有者权益•Can also be shown as:ASSETS = LIABILITIES + EQUITY EQUITY = ASSETS - LIABILITIES 32Statement of financial positioncontinued 财务状态表财务状态表 p20WONG PTY LTDStatement of Financial Position 财务状态表财务状态表as at 31 October 2013Assets 资产资产Cash 现金现金$15 200Accounts receivable 应收账款应收账款 200Advertising supplies 广告用品广告用品 1 000Prepaid insurance 预付保险金预付保险金 550Office equipment 办公用品办公用品 4 960Total assets 总资产总资产 21 910Liabilities 负债负债Accounts payable 应付账款应付账款$ 2 500Interest payable 应付利息应付利息 50Revenue received in advance 预收收入预收收入 800Salaries payable 应付工资应付工资 1 200Bank loan 银行贷款银行贷款 5 000Total liabilities 总负债总负债 9 550Net Assets 净资产净资产 $12 360Equity 所有者权益所有者权益Share capital 股本股本 10 000Retained earnings 31/10/13 留存收益留存收益 2 360Equity 所有者权益所有者权益 $12 36033Statement of Cash Flows 现金流量表现金流量表p23•Main purpose is to provide financial information about cash receipts and cash payments of an entity for a specific time period 主要目的是记录某一特定时间段关于现金收入和现金付款的信息•Users are in interested in the statement of cash flows in order to find out what is happening to entity’s most important resource 使用者可借此找出一个实体的最重要的资源发生了什么34Statement of Cash Flowscontinued 现金流量表现金流量表 p20WONG PTY LTDStatement of Cash Flows 现金流量表现金流量表for the month ended 31 October 2013Cash flows from operating activities 运营活动的现金流量运营活动的现金流量Cash receipts from operating activities $11 200 运营活动的现金收入运营活动的现金收入Cash payments from operating activities (5 500) 运营活动的现金付款运营活动的现金付款 Net cash provided by operating activities$ 5 700 运营活动现金净收入运营活动现金净收入Cash flows from investing activities 投资活动的现金流量投资活动的现金流量 Purchased office equipment 办公用品购买办公用品购买 (5 000)Net cash used by investing activities 净流量净流量 (5 000)Cash flows from financing activities 财务活动的现金流量财务活动的现金流量Issue of shares 发行股票发行股票 10 000Proceeds from bank loan 银行贷款银行贷款 5 000Payment of dividend股息支付股息支付 ( 500)Net cash provided by financing activities净流量净流量 14 500Net increase in cash 净现金增长净现金增长 15 200Cash at beginning of period 期初现金量期初现金量 --Cash at end of period期末现金量期末现金量$15 20035Interrelationships between the statements 报表的相互关系报表的相互关系(p24)•Statement of financial position depends on results of the Income statement/Statement of comprehensive income and the Statement of changes in equity 财务状态表是根据损益表/全面收益表和权益变动表的结果而定的•Ending amount in the statement of cash flows is reported in the statement of financial position 现金流量表的期末账户报告在财务状态表中36Question•Definitions/purpose statements of each of the main financial statements mention” ‘at a point in time’•What is the significance of this?37The classified statement of financial position 分类财务状态表分类财务状态表•Minimum disclosures最低披露信息最低披露信息:Assets资产资产Cash assets现金资产现金资产Trade and other receivables 应收款项应收款项Other financial assets 其他金其他金融资产融资产Inventories 货存货存Investments in property 房产房产投资投资Property, plant and equipment 房产、工厂和设房产、工厂和设备备Tax assets 所得税资产所得税资产Intangible assets 无形资产无形资产Liabilities 负债负债Trade and other payables 应付款项应付款项Financial liabilities金融负债金融负债Tax liabilities 纳税义务纳税义务Provisions 准备金准备金 Equity所有者权益所有者权益Capital and reserves资本和资本和储备金储备金Retained earnings or accumulated losses 留留存收益或累计损失存收益或累计损失38The classified statement of financial position continued 分类财务状态表分类财务状态表(p25)Current assets 流动资产–Assets that are cash, held for the purpose of being traded, or expected to be converted to cash or used in the business within one year 可以在一年内变现或耗用的资产Non-current assets 非流动性资产–Assets that are not expected to be sold or consumed within one year 不能在一年内变现或耗用的资产39The classified statement of financial position continued 分类财务状态表分类财务状态表Current liabilities 流动负债–Obligations that are to be paid within the coming year or the entity’s operating cycle 一年或一个营业周期内偿还的债务Non-current liabilities 非流动负债–Obligations that are not classified as current 偿还期在一年或一个营业周期以上的负债40LO6. The Financial Reporting Environment 财务报告环境财务报告环境 (p38)•Australian Securities and Investments Commission 澳大利亚证券和投资委员会•Financial Reporting Council 财务报告委员会•Australian Accounting Standards Board 澳大利亚会计准备委员会•Urgent Issues Group 紧急问题组•Australian Securities Exchange 澳大利亚证券交易所•Regulation in New Zealand 新西兰管理会•Professional Accounting Bodies 专业会计机构41 LO7. Concepts, Principles and Qualitative Characteristics 概念、原理和概念、原理和质量特征质量特征 (p42)•Monetary Principle 货币原理–Items included in accounting records must be able to be expressed in monetary terms 会计主体在计量报告时应以货币计量 (e.g. $)•Accounting Entity Concept 会计主体概念–Every entity can be separately identified and accounted for 每个主体都能被单独确认和解释–Owner’s transactions are separate from entity’s transactions 企业所有者的财务活动要与主体的财务活动划分开42 Concepts and Principles continued 概念和概念和原理原理•Accounting Period Concept会计分期概念–The life of a business entity can be divided into artificial periods 一个企业的经营周期可以被人为划分为若干期间–Useful reports covering those periods can be prepared for the entity 期间中的有用信息用于编制财务报告•Going Concern Principle 持续经营原理–Business will remain in operation for the foreseeable future 在可预见的未来，企业会持续经营下去43 Concepts and Principles continued 概念概念和原理和原理 p43•Cost Principle 成本原则–All assets are initially recorded in the accounts at their purchase price or cost 所有资产最初以买价或卖价记录进账户–To provide useful information, sometimes entities need to deviate from cost principle (e.g. revaluation of non-current assets)为了提供有用信息，有时主体需要偏离成本原则（比如非流动性资产的重新估价）•Full Disclosure Principle 充分披露原则–All circumstances and events that could make a difference to decision-making process should be disclosed in the financial statements 所有与决策过程有关的事件都需要在财务报表中展现44Qualitative Characteristics 质量特征质量特征•ie. What are the needs of external users of accounting information:•Fundamental qualitative characteristics 基础的质量特征 –Relevance 相关性–Faithful representation 真实表示•Enhancing qualitative characteristics 优化的质量特征–Comparability 可比较性–Verifiability 可验证性–Timeliness 及时性–Understandability 可理解性•Constraint- cost versus benefit 约束-性价比45 LO8. Analysing Financial Statements 分析财务报表分析财务报表 (p46)Ratio analysis 比率分析•Expresses relationship among items of financial statement data 提供财务报表项目的数据的关系•Expresses mathematical relationship between two different quantities 用两个不同量的数学关系式表示 •Expressed in terms of percentages, rates or proportions 用百分比、比率或比例表示46Profitability 盈利能力盈利能力•Measures operating success of an entity for a given time period 评估一个主体在给点时间段内的运营成果 •Return on assets 资产收益率–Indicates amount of net profit generated by each dollar invested in assets 每美元的资产投资所创造的净利润的指标 Profit利润 . Average Total Assets平均资产总额($ in thousands) 2010 2009Fantastic Holdings$18 527 = 11.8% $18 593 = 14.9% ($168 185 + $146 386)/2($146 386+ $103 960)/2Nick Scali $11 255 = 30.7% $4 817 = 15.9% ($41 075 + $32 171)/2($32 171+ $28 326)/247Profitability continued 盈利能力盈利能力•Profit margin 利润率–Measures percentage each sales dollar that results in profit 衡量每一美元的销售创造的利润 Profit 利润 . Net Sales 净销售额($ in thousands) 2010 2009Fantastic Holdings $18 527 = 4.0% $18 593= 5.0% $419 084 $402 073Nick Scali $11 255 = 12.0% $4 817= 6.0% $96 365 $77 50748Liquidity 偿债能力偿债能力•Measures short-term ability of entity to pay its maturing obligations and to meet unexpected needs for cash 衡量一个主体偿还到期债务和满足非预期的现金需求的短期能力•Working Capital 运营资本 Current Assets – Current Liabilities流动资产-流动债务Fantastic Holdings (year ending 30 June 2010)Working Capital = $102 111 066 – $58 265 089 = $43 845 977Good position to pay short-term debts as they fall due当到期时可偿还短期债务当到期时可偿还短期债务49Liquidity continued偿债能力偿债能力•Current Ratio 流动比率–Measures short ability to meet current obligations 衡量实现现时义务的短期能力 Current assets 流动资产 . Current liabilities 流动负债($ in thousands) 2010 2009Fantastic Holdings $102 111 = 1.75:1 $99 186 = 1.80:1 $58 265 $55 227Nick Scali1.70:1 1.82:150Liquidity continued 偿债能力偿债能力Using the statement of cash flows运用现金流量表运用现金流量表•Current cash debt coverage 现金流动负债比–Indicates the entity’s ability to generate sufficient cash to meet short term needs 主体提供足够现金以满足短期需求的能力指标Net cash provided by operating activities经营现金净流量 Average current liabilities 平均流动债务($ in thousands) 2010 2009Fantastic Holdings $11 011 = 0.19 times $13 297 = 0.31 times ($58 265 + $55 227)/2($55 227+ $29 401)/2Nick Scali 0.94 times 0.66 times51Solvency偿付能力偿付能力•Measures ability of an entity to survive over a long period of time 衡量一个主体长期生存的能力•Debt to total assets ratio 债务对资产总额比率–Measures percentage of assets financed by creditors rather than shareholders 衡量由债权人资助的资产而不是由股东 Total liabilities 负债总额 Total assets 资产总额($ in thousands) 2010 2009Fantastic Holdings $77 697 = 0.46 $68 851 = 0.46 $168 185 $146 386Nick Scali 0.48 0.4352Solvency continued偿付能力偿付能力•Cash debt coverage 现金债务总额比–Indicates entity’s ability to generate sufficient cash to meet long term needs主体产生足够现金以满足长期需求的能力指标 Net cash provided by operating activities运营活动提供的净现金 Average total liabilities平均总负债($ in thousands) 2010 2009Fantastic Holdings $11 011 = 0.15 times $13 297 = 0.24 times ($77 697+ $66 851)/2($66 851+ $42 225)/2Nick Scali 0.93 times 0.66 times。