Quartz 4

Principles of Accounting I (会计学原理 I)

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Principles of Accounting I (会计学原理 I)

1. Balance Sheet (资产负债表)

1.1 Contributed Capital & Retained Earnings (出资资本与留存收益)

  • Contributed capital = 股东投资 (investment by stockholders)
  • Retained earnings = 未分配利润 (profits not distributed as dividends)
  • Equity = 由股东和利润共同提供 (financing from owners + earnings)

1.2 Balance Sheet Format (报表格式)

  • 会计等式: Assets = Liabilities + Equity
  • 报表规范：$符号仅在首项与总额处出现

2. Income Statement (利润表)

2.1 Income Statement Basics (利润表基础)

  • 报告收入与费用 (reports revenues and expenses)
  • 与资产负债表不同，涵盖一段时期而非某一时点

2.2 Revenue Recognition (收入确认)

  • 收入在销售发生时确认 (recognized when earned, not when cash is received)
  • Example: 5月25日销售，6月收款 → 收入确认在5月

2.3 Expense Recognition (费用确认)

  • 费用在资源被消耗时确认 (recognized when resources are used, not when paid)
  • Example: 5月支付广告费，6月刊登 → 费用确认在6月

2.4 Net Income vs Net Loss (净利润与净亏损)

  • Revenues > Expenses → Net Income
  • Revenues < Expenses → Net Loss

3. Statement of Retained Earnings (留存收益表)

3.1 Retained Earnings Flow (留存收益变动)

  • Beginning RE + Net Income – Dividends = Ending RE
  • 展示利润如何留存或分配
  • 净利润 (Net income) → 增加留存收益
  • 期末留存收益 (Ending RE) → 进入资产负债表股东权益部分

4. Statement of Cash Flows (现金流量表)

4.1 Cash Flow vs Net Income (现金流与净利润差异)

  • 报告收入 ≠ 收到现金
  • 报告费用 ≠ 支付现金

4.2 Cash Flow Categories (三大类现金流)

  • Operating (经营活动) → 客户收款、支付工资
  • Investing (投资活动) → 购买/出售长期资产
  • Financing (筹资活动) → 借款、分红、发行股票

4.3 Cash Flow Reconciliation (现金流对账)

  • Beginning Cash + Net Cash Flow = Ending Cash
  • 确保现金流量表与资产负债表一致

5. Relationships Among Statements (报表之间的关系)

5.1 Income Statement → Retained Earnings

  • 净利润增加留存收益

5.2 Retained Earnings → Balance Sheet

  • 期末留存收益进入股东权益部分

5.3 Cash Flow → Balance Sheet

  • 现金流变化解释资产负债表现金项目

6. Notes & Reports (附注与报告)

6.1 Notes to Financial Statements (财务报表附注)

  • 会计政策说明 (accounting policies)
  • 报表项目细节 (item details)
  • 披露未列入报表的重要信息 (extra disclosures)

6.2 Annual Report (年度报告组成)

  • MD&A (管理层讨论与分析)
  • Income Statement (利润表)
  • Balance Sheet (资产负债表)
  • Cash Flows (现金流量表)
  • Stockholders’ Equity (股东权益表)

7. Key Concepts (核心概念)

7.1 Balance Sheet Elements (资产负债表要素)

  • Assets (资产)：未来经济利益
  • Liabilities (负债)：未来经济义务
  • Equity (权益)：投资 + 累积利润

7.2 Income Statement Elements (利润表要素)

  • Revenues (收入)：资产流入
  • Expenses (费用)：资产流出
  • Profit (利润) = Revenues – Expenses

8. Market & Valuation (市场与估值)

8.1 Market Value vs Equity (市值与权益)

  • 市值基于市场预期，股东权益基于账面价值

8.2 Price/Earnings Ratio (市盈率)

  • P/E = Market Cap ÷ Net Income
  • 高P/E → 增长预期；低P/E → 低估可能

9. Accounting Standards (会计准则)

9.1 History of GAAP (GAAP历史)

  • Luca Pacioli (1494) 复式记账法
  • 1933前公司可自由选择会计原则

9.2 SEC & FASB (监管与准则制定)

  • SEC (证券交易委员会) → 监管与制定规则
  • FASB (财务会计准则委员会) → 制定GAAP详细标准

9.3 Economic Consequences (经济后果)

  • 影响股价、奖金、竞争信息披露

9.4 International Perspective (国际视角)

  • IASB制定IFRS，推动全球趋同

10. Auditing & Ethics (审计与职业道德)

10.1 Management Responsibility (管理责任)

  • 内部控制 + 外部审计 + 董事会监督

10.2 Independent Auditors (独立审计)

  • 检查交易与报表，确保符合GAAP
  • 对公众负责，发表公允性意见

10.3 Ethics & Legal Liability (职业道德与法律责任)

  • AICPA道德规范
  • 注册会计师声誉是最重要资产
  • 会计师可能因过失承担法律责任

11. Practice & Exams (练习与考试)

11.1 Practice Problems (练习题)

  • 在Canvas发布
  • 与考试题型相似但不完全相同

11.2 Exam Preparation (备考)

  • 通过练习题巩固知识
  • 熟悉报表分析与会计准则应用

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