Chapter1Accounting:

TheKeytoSuccess會計：勝利的鑰匙LearningObjectivesDescribeformsofbusinessorganizations(企業(yè)組織的方式).UnderstandBusinessActivity(企業(yè)活動)Describeaccountinganditsgoalsandusers(會計的目的和運(yùn)用者).Identifyusersandusesofaccounting.(會計的作用)Lesson1FormsofOrganizations企業(yè)的組織方式Definition企業(yè)的概念企業(yè)是一個消費(fèi)單位，它設(shè)立的目的是為了實現(xiàn)利潤的最大化；其功能是把土地、勞動等人力資本和非人力資本等消費(fèi)要素進(jìn)展投入并轉(zhuǎn)化為一定的產(chǎn)出?！残鹿诺浣?jīng)濟(jì)學(xué)的定義〕企業(yè)FormsofOrganizationsBusinessorganizationsandnon-businessorganizationsAbusinessisoneormoreindividualssellingproductsorservicesforprofit.BusinessOrganizationsBusinessestakeoneofthreeforms:soleproprietorship,partnership,andcorporation.企業(yè)的三種組織方式：獨資企業(yè)、合伙企業(yè)與股份公司SoleProprietorship(獨資企業(yè))Abusinessownedbyonlyoneperson.Legalrequirements-fileforabusinesslicenseandregisterthebusinessname.Foraccountingpurposes,itisconsideredaseparateentity,but,itisnotconsideredaseparatelegalentityfromitsowner(unlimitedliability).Profitsaretaxedonowner’spersonalincometaxreturn(個人所得稅).個人獨資企業(yè)獨資企業(yè)是由某一一切者投資興辦的企業(yè)，該一切者對企業(yè)的債務(wù)負(fù)有無限的責(zé)任，但他擁有企業(yè)一切的利潤。個人獨資企業(yè)的財富歸投資人個人一切個人獨資企業(yè)的出資人是一個自然人投資人以其個人財富對企業(yè)債務(wù)承當(dāng)無限責(zé)任常見方式：個體工商戶Partnerships(合伙企業(yè))Ownedbytwoormorepeople.Legalrequirements-fileforabusinesslicenseandregisterthebusinessname.Unlimitedliability.Profitsareclaimedonpartnerspersonalincometax.Thereisusuallyanagreementinplace,eitherwrittenororal,statinghowprofitsandlossesareshared.Therearetwotypesofpartnerships.合伙企業(yè)合伙企業(yè)是由兩個或更多合伙人組建的經(jīng)濟(jì)實體財富共有責(zé)任無限利益共享常見方式：律師事務(wù)所與會計師事務(wù)所LimitedVsLimitedLiability

普通合伙與有限責(zé)任合伙Alimitedpartnershipincludesageneralpartner(s)withunlimitedliabilityandalimitedpartner(s)withlimitedliabilitywiththeliabilityrestrictedtotheamountinvested.普通合伙的合伙人均為普通合伙人，對合伙企業(yè)的債務(wù)承當(dāng)無限連帶責(zé)任。例如，甲、乙、丙三人成立的合伙企業(yè)破產(chǎn)時，當(dāng)甲、乙已無個人資產(chǎn)抵償企業(yè)所欠債務(wù)時，雖然丙已依約還清應(yīng)分?jǐn)偟膫鶆?wù)，但仍有義務(wù)用其個人財富為甲、乙兩人付清所欠的應(yīng)分?jǐn)偟暮匣飩鶆?wù)，當(dāng)然此時丙對甲、乙擁有財富追索權(quán)。Limitedliabilitypartnershiprestrictspartnersliabilitiestotheirownactsandtheactsoftheindividualsundertheircontrol.Thisprotectstheinnocentpartnerfromthenegligenceofanotherpartner,yettheyareallstillresponsibleforthepartnershipsdebt.有限責(zé)任合伙企業(yè)由一個或幾個普通合伙人和一個或幾個責(zé)任有限的合伙人組成，即合伙人中至少有一個人要對企業(yè)的運(yùn)營活動負(fù)無限責(zé)任，而其他合伙人只能其出資額為限對債務(wù)承當(dāng)償債責(zé)任，因此這類合伙人普通不直接參與企業(yè)運(yùn)營管理活動。

Corporation(股份公司)Aseparatelegalentity.Acorporationisresponsibleforit’sownactsandowndebts.Itcanenterintoit’sowncontractsandcanbuy,ownandsellproperty.Itcansueandbesued.Filetheirowntaxesandpaytaxonitsprofits.股份公司股份公司即股份股東與股票按規(guī)定向公司投入一定量的資本公司提供能證明其擁有該公司股份資本一切權(quán)的證書就是股票常見方式：中國石油化工股份股份公司SoleProprietorshipPartnershipCorporationBusinessEntityYesYesYesLegalentityNoNoYesLimitedliabilityNoNoYesUnlimitedlifeNoNoYesBusinesstaxedNoNoYesOneownerallowedYesNoYesNon-BusinessOrganizationsIncludenot-for-profitandgovernmentorganizations.Operatenotforprofit,butratherforgoalssuchashealth,education,religiousservices,andculturalandsocialactivities.Theydonothaveanidentifiableowner.Areaccountabletotaxpayers,donors,lenders,legislators,regulatorsandothercontinuants.案例思索Youandafriendhavedevelopedanewdesignformountainbikesthatimprovesspeedandperformancebyaremarkable25%to40%.Youareplanningtoformasmallbusinesstomanufactureandmarketthesebikes.Youandyourfriendareconcernedaboutpotentiallawsuitsfromindividualswhomaybecomeinjuredbecauseofusingthespeedfeatureofthebikeswithrecklessabandon.Whatformoforganizationdoyousetup?EntrepreneurYoushouldprobablyformyourbusinessasacorporationifpotentiallawsuitsareofprimeconcern.Thecorporationformoforganizationwouldprotectyourpotentialpropertyfromlawsuitsdirectedatthebusiness,andwouldplaceonlythecorporation’sresourcesatrisk.Youshouldalsoexaminetheethicalandsociallyresponsibleaspectsofstartingabusinesswhereyouanticipateinjuriestoothers.Lesson2BusinessActivity企業(yè)活動企業(yè)的條件企業(yè)的條件：人、財、物人力資源各種房屋建筑物、辦公用品、機(jī)器設(shè)備、原資料、產(chǎn)廢品或商品等財力庫存現(xiàn)金和銀行存款“物〞的計量企業(yè)的物資運(yùn)動工業(yè)企業(yè)的物資流動現(xiàn)金、銀行存款→原資料→在產(chǎn)品→半廢品→產(chǎn)廢品→現(xiàn)金、銀行存款商品流通企業(yè)的物資流動現(xiàn)金、銀行存款→庫存商品→現(xiàn)金、銀行存款企業(yè)活動融資活動一切者投入(權(quán)益)非一切者投入(負(fù)債)融資方案方案融資即是一個企業(yè)的資金籌集的行為與過程。也就是公司根據(jù)本身的消費(fèi)運(yùn)營情況、資金擁有的情況，以及公司未來運(yùn)營開展的需求，經(jīng)過科學(xué)的預(yù)測和決策，采用一定的方式，從一定的渠道向公司的投資者和債務(wù)人去籌集資金，組織資金的供應(yīng)，以保證公司正常消費(fèi)需求，運(yùn)營管理活動需求的理財行為。企業(yè)活動投資活動購買資源(資產(chǎn))融資投資投資活動是指企業(yè)以自有的資產(chǎn)投入，承當(dāng)相應(yīng)的風(fēng)險，以期合法地獲得更多的資產(chǎn)或權(quán)益的一種經(jīng)濟(jì)活動。企業(yè)投資需求留意幾個方面的問題：一、客觀評價本身條件，要量力而行。二、仔細(xì)研討投資環(huán)境。三、確定投資工程，要作好市場調(diào)查。企業(yè)活動運(yùn)營活動銷售產(chǎn)品和效力導(dǎo)致收入和費(fèi)用融資投資運(yùn)營會計恒等式前瞻投資融資資產(chǎn)負(fù)債一切者權(quán)益資產(chǎn)=負(fù)債+一切者權(quán)益案例

會計為什么存在——王記雜貨店老王在社區(qū)內(nèi)開了一家“王記〞雜貨店。剛開場的時候，老王，本人進(jìn)貨，老伴運(yùn)營。為了將家里現(xiàn)金的收支和雜貨店的現(xiàn)金收支分開，以計算雜貨店的盈利情況，老伴的方法是將家里的錢和雜貨店的錢分開放。很快，生意做起來了，老王發(fā)現(xiàn)資金缺乏，人手也不夠，就約請表弟陳青入伙，并請了一個伙計—李平來看店。如今又如何區(qū)分老王家里的收支和雜貨店的收支呢？這時候，李平的方法是，拿一個賬本將雜貨店每天收入和支出的現(xiàn)金記錄下來。

從上述例子中，我們要思索這樣一個問題：為什么剛開場的時候老王只是把店里的錢和家里的錢分開放就可以了，但陳青加盟并請了伙計后卻要記賬？案例

會計為什么存在——王記雜貨店這其實是信任的問題。老伴和老王是一家人，彼此信任，老伴只需把家里和店里的錢分開放，不要搞混就行。而老王、陳青、李平三方利益不同，這時候光靠信任是不夠的，只需賬本說了算。

Lesson3Accounting&UsersofAccountingInformation會計與會計信息的運(yùn)用者引子：“80后〞學(xué)做賬房先生窮酸族、卡奴、房奴……各種各樣的稱謂被言論加在了“80后〞青年的身上。這一代青年面臨著和他們的長輩完全不同的經(jīng)濟(jì)環(huán)境，也遭遇著前所未有的就業(yè)壓力，許多人由于不擅長理財而成為“月光族〞。如今，他們中的一部分人正努力從中掙脫出來，學(xué)著成為新時代的“賬房先生〞。Case:Youneedtounderstandaccountingknowledge!Accountingisthelanguageofbusiness.Itisthetoolwhichcommunicatesfinancialinformationwithemployeesandpublics.

您知道嗎——您可以買一股麥當(dāng)勞的股票，讓本人成為該公司的股東！那么首先您需求了解該公司的財務(wù)情況和開展前景。只需以為麥當(dāng)勞公司將繼續(xù)走向勝利，您才想要擁有該公司的股份。WhatisAccounting?會計是對經(jīng)濟(jì)活動進(jìn)展確認(rèn)、記錄、傳送相關(guān)的、可靠的、可比較的會計信息，為運(yùn)用者制定決策效力的信息系統(tǒng)。AccountingisasystemthatIdentifiesRecordsCommunicatesinformationthatisRelevantReliableComparabletohelpusersmakebetterdecisions.FocusofAccountingIdentifyingBusinesstransactionsRecordingbusinesstransactionsReportingandAnalyzingbusinesstransactionsUsersmakingdecisionsUsersofAccountingInformationInternalUsersExternalUsersManagersShareholdersOfficersLendersInternalAuditorsCustomersUsersofAccountingInformationInternalusers–aretheindividualsinvolvedinmanagingandoperatingthecompany.Tomakeadecision,keyquestionsneedtobeanswered.Managers:Howtoreinforceinternalcontrol?Howtomaketheplanfornextperiod?...UsersofAccountingInformationInternalReportingManagerialaccounting-aimedatservingthedecision-makingneedsofinternalusers,tohelpinternalusersimprovetheefficiencyandeffectivenessofanorganizationindeliveringproductsorservicesbyprovidingspecialpurposereports.UsersofAccountingInformationExternalusers-arenotdirectlyinvolvedinrunningthebusiness.Shareholders:ShouldIinvestmoneytothecompanyornot?Lenders:ShouldIlendmoneytothecompanyornot?Suppliers:ShouldIsellgoodstothecompanyoncredit?UsersofAccountingInformationExternalReportingFinancialAccounting-aimedatservicingexternalusers.Itsprimaryobjectiveistoprovideexternalreportscalledfinancialstatementstohelpusersanalyseanorganization’sactivities.Class-exerciseIdentifytheusersofTLCDaycare’saccountinginformationasinternal(I)orexternal(E).BankmanagerShareholdersToysupplierGovernmentagencyCustomersAssignment1.Whatisthemajorobjectiveofaccounting?2.Collectinformationaboutethicsandsocialresponsibilityofaccounting.Lesson4Revenue、Expense&Profit收入、費(fèi)用與利潤RevenueRevenue,oftenreferredtoassales,istheamountsearnedfromsellingproductsorservices.ExpensesExpensesarethecostsincurredingeneratingorproducingrevenue.ProfitProfits,alsocallednetincomeorearnings,istheamountthatabusinessearnsaftersubtractingallexpensesnecessarytoearnrevenues.LossLoss,alsoreferredtoasnetloss,ariseswhenexpensesaremorethenrevenues.FormulasRevenue–expenses=netincomeAnetincome(profit)happenswhentherevenueisgreaterthentheexpenses.Revenue–expenses=netlossAnetlosshappenswhentheexpensesaregreaterthentheexpenses.Example1Jillsellpenstostudentsfor$3.Jillpays$1forthepens.Jillsells200pens.DidJillmakeaprofitordidJillearnaloss?Revenue-Expenses=Income/LossJillsells200pensfor$3eachgivingherarevenueof$600.Jillbuysthesepensfor$1each,so200pensat$1eachequals$200inexpenses.Revenue