【中英对照】会计入门-有哪些人人都该了解的会计学知识?

子曰目目 (Joann) 正式会员
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发表于:2015-07-20 07:30 [只看楼主] [划词开启]

原文来自 Quora,已获得答主授权,内容仅代表答主观点。
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译者:10s 校对:Emily


What should everyone know about accounting?

有哪些人人都该了解的会计学知识?

Balaji Viswanathan

1.财务会计和管理会计:会计主要有两大分支:管理会计主要运用于企业内部管理,而财务会计主要用于为外部投资者、银行以及政府提供投资决策的相关信息。举个例子,在管理会计中,你要深入分析公司的日常收支,而在财务会计中,你则需要记录整理好公司所有的收支情况

2.复式记账法:每一笔交易都要计入两个账户内并使最终得到的借贷双方结果相等。这能确保你的账面没有出错。尽管自人类文明诞生以来就出现了会计,但复式记账法直到14世纪才被发明出来。基本上,一个会计需要做的就是将所有的账配平,确保所有的交易都被计入两个账户内并使它们最终借贷相平。
(译者注:复式记账法一般由许多T字帐户组成,左边为贷方,右边为借方。例如一笔支出5000的房租,则在房租账户的贷方下计入5000,同时在银行账户的借方计入5000)

 

3.资产与负债:资产与负债是会计的基础。资产是指所有你拥有的东西,如房子,车,工厂,生产装备等。负债是指所有你欠的东西,如贷款等。许多交易都会同时增加资产与负债,例如你贷款购买一栋房子,你的资产和负债就同时增加了。

4.所有者权益:资产与负债之间的差额就是你的基本权益——所有者权益。比如,你拥有一辆价值10000元的车,你的汽车贷款是3000元,则你的所有者权益就是10000-3000=7000元。如果你所有的资产净值为负的话,那说明你破产了。

**所有者权益=资产-负债**

5.借方和贷方:这就是会计系统中的阴阳两极。贷方(Cr)是增加你的负债的条目,借方(Dr)是增加你资产的条目。可以简单理解为借方增加你的账户余额贷方减少你的账户余额。贷方通常记在账簿的右边,借方记在账簿的左边。

6.分类账簿:以上五条都是一个分类账簿中的一部分,一个分类账簿就是一个主要账簿,你要将现金交易按照上面解释过的形式计入账簿中。公司一般拥有三种分类帐:总分类帐-用来记录所有的支出,收入,资产,负债以及所有者权益,销售分类帐-记录已经购买货物还未还清货款的顾客以及购货分类帐-记录本公司已经购买还未还清货款的账目。

在分类账的基础上我们又发明了财务报表,用来总结分析公司的总体财务状况。国际标准要求公司记录4种财务报表。参见:https://en.wikipedia.org/wiki/Financial_statement

7.资产负债表-这是一个经济体财务状况的直接体现。它展现了在各个类目下(银行帐户,建筑,生产装备以及应收帐款)你所拥有的资产,在各个类目下(短期贷款,长期贷款,应付帐款)你所欠的债务以及总体的所有者权益也就是股东拥有公司多少股票以及股东分红分走了多少钱。

8.损益表:用来记录各个类目下的收入与支出。比如说下图是可口可乐公司损益表的一部分。从中我们可以看出2011年可口可乐公司的净收入是4654.2千万美元(第一行)净利润是863.4千万美元(最后一行)。之所以利润都列在最后一行,是因为我们通常都会认为最下方的位置往往显示的是最终结果,而第一行则用来显示公司的总体收入。 

参见:http://www.thecoca-colacompany.com/investors/pdfs/form_10K_2011.pdf

9.现金流量表:如果你是个生意人,你就会明白“现金为王”的道理,而且懂得如何在经营中管理你的现金也是非常重要的。比如说你做成了一单1000万美元的生意,但是你的顾客都是都还没付你钱,那么就算你已经有了这笔1000万美元的销售额,你也高兴不起来。现金流量表记录了一个公司的现金收支情况,公司的现金流是否在壮大以及公司的现金都支出在哪些地方(新生产装备,还贷,给员工加薪等)。

10.会计不是一门精密的科学。会计,与大众认知不同,它不是一门精密科学而是包括了很多的主观判定在里面。比如说你有3个顾客超过六个月了都没有还清货款,那你就该决定是否继续将这笔款保存在应收账款还是列入坏账。同样的你也要了解税务政策,知道如何计量盘盈盘亏以及固定资产的可使用年限等。

相关阅读:http://www.accountingcoach.com/online-accounting-course/60Xpg01.html

答主的其他答案:

 

「英文版」

Balaji Viswanathan

1. Financial vs. Managerial: Accounting has two main disciplines:managerial is the one you use internally for keeping track of things andfinancial is the one you present externally to investors, banks and the government. For instance, in your managerial accounting you will enter the day-to-day expenses and sales, while your financial accounting will be a summary of all those transactions.


 

2. Double entry book-keeping: Every transaction must be entered in two accounts and these must eventually balance. This ensures that you are on the right track. Although accounting is as old as human civilization, double entry book-keeping was invented only in the 14th century. Fundamentally, all an accountant does is balance the books - make sure all the transactions are entered in two accounts and they all eventually balance (like the last line in the image below).

3. Assets & Liabilities. These are the foundations of accounting. Assets include everything you own - your home, car, factory, equipments are all your assets. Liabilities include everything you owe - this includes all your loans. A lot of transactions involve increasing both. For instance, when you buy a home with a loan, you increase both your assets and liabilities.

4. Equity. The gap between assets and liabilities is your fundamental worth - equity. For instance, if you own a car worth $10,000 and your auto loan balance is only $3000, your equity on the car is $10,000 - $3000 = $7000. If your overall equity is less than zero, that means you are broke.

Equity = Assets - Liabilities

5. Credit vs. Debit. This is the yin & yang of accounting system. Credit (Cr) is an entry that increases your liabilities and debit (Dr) is an entry that increases your assets. Debit in general means adding a positive number to an account and Credit in general means adding a negative number. Credit is traditionally written on the right side of a ledger, and debit is usually written on the left side of a ledger.

6. Ledger. The image that you see above is a part of a ledger. A ledger is a principal book, where you enter the money transactions in the format above. Companies typically keep 3 types of ledgers: General Ledger - for keeping track of all expenses, income, assets, liabilities and equity, Sales Ledger - for keeping track of customers who have purchases, but not yet paid for their goods and Purchase Ledger - for keeping track of all purchases we have made for which we have not paid yet.

From the ledger, we create financial statements that summarize a company's overall position. International standards mandate companies to keep four main types of financial statements. See: Financial statement

7. Balance sheet - This is the snapshot of a business. It states how muchassets are there in various categories (bank accounts, buildings, equipments and the amount you need to receive from your customers), how muchliabilities are there in various categories (short term loans, long term loans, amount you need to pay your suppliers) and the overall ownership equity - how many shares of the company are held and how much money was got from the owners.

8. Income statement - This records the incomes and expenses in various categories. For instance, following is a part of Coca Cola's income statement.http://www.thecoca-colacompany.c... You can see that they have made $46,542 million (top line) in 2011 and are left with a profit of $8634 million (bottom line). Given that the profits are written in the bottomline, you have this common expression bottomline that refers to the final results, while topline is used to show the overall sales that a company makes.

9. Cash flow statement - If you have run a business, you know that cash is the king & it is very important to understand how a business manages its cash. For instance, if you have made a sales of $10 million, but none of your customers have repayed yet, you can no longer afford to be happy that you have made $10 million in sales. The cash flow statement records how a company got and spent its cash. The cash flow statement shows whether the company is growing its cash and how it is spending the cash (new equipments, repaying loans, paying more wages, etc).

10. Accounting is not an exact science. Accounting, contrary to popular perception, is not an exact science but involves a lot of judgment. For instance, if 3 of your customers have not paid in 6 months, you must decide if you have to keep them in the account receivable or write it off. Also, you are required to understand tax policies, how inventories are increasing/decreasing in prices and what is the lifetime of the assets you are own.

See more: Basic Accounting Concepts | AccountingCoach.com
Wikipedia: Accountancy

Related:
Balaji Viswanathan's answer to What should everyone know about investing?
What should everyone know about economics?
Balaji Viswanathan's answer to How does the stock market work?

 

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