会计carryover

4. Inventory information disclosure, evaluation is not prudent. Inventory accounting and business process characteristics closely related to the particular distribution of costs In doing so, and strong personality, more subtle means of fraud. Such as: inventory cost allocation and carry-over free, companies often by "be" cost-sharing and carry-over inventory; virtual account the degree of product completion, adjust the finished products and finished goods at cost; adjustment "material cost differences", with planned cost accounting The company will raise or lower the material through the plan to result in material costs the price difference between the large negative balance, or are poor, and then press the "need" to share the cost of different materials to adjust the profits. The consequences of fraud are very serious and illegal practices are hard to find, but inventory information disclosure in its annual report, some auditors issued a positive opinion often fails to achieve the careful evaluation, thus increasing the commitment to audit responsibilities risk. Third, ways to prevent the risk of inventory audit Inventory audit is the focus of the audit report is its difficulty, certified public accountants to audit the effectiveness of satisfactory inventory must be patient and meticulous attention to the Audited information collection and analysis; as much as possible to personally participate in the stock inventory at end of enterprise monitoring and sampling of inventory work; strengthen the use of analytical review procedures, to inventory related to the ratio or trend analysis to detect potential fraud and enhance inventory audit targeted. Inventory audit work should focus on the following: 1. Strengthen the internal control system inventory compliance test. Read the audited internal control inventory stock audit CPA is an important content of the work is to determine whether to rely on the inventory audit of internal control audit strategies based directly. CPA stock during the compliance testing of internal control, should focus on: the audited inventory procurement, inspection, storage, shipping and accounting records contain all aspects of the division of labor and relations; being audited inventory of stock on a regular basis inventory system, using a stock-taking method, the final inventory valuation methods; inventory overage, shortage, scrap, damaged the processing system; be audited cost accounting systems and accounting methods. Internal control system through the inventory compliance testing, certified public accountants can be targeted __ to perform the appropriate audit procedures so that the audit focused, more targeted, effective control of audit risk. 2. To improve the quality of Physical Inventory. Be audited in full knowledge of the internal control system and accounting basis for the implementation of the work situation, should be based on scientific analysis of inventory management, review of audited units from the set of original records inventory will be more important or issues as a priority species inventory sample objects, in order to ensure the quality of the samples taken by stock. Physical Inventory process should foster strong values, super savings on long-term idle, unused, old, stagnant inventory, quality and value in use should be analyzed the situation, determine an indication of impairment, the impairment level and inventory records impairment caused by the reasons for the analysis of inventories and inventory impairment impairment calculation of the amount of validity, rational and scientific. Alternate use of the "account set objects" and "material reconciliation," the deposit Cargo Supervisor plate would reduce oversight. In addition, the audited mortgage inventory, because of its uncertainty, should this "or a matter of" documented in the audit working papers, as "or business" in the notes to financial statements provide the basis for full disclosure. 3. Focus on the substantive test for balance. Ending balance of inventory directly affects the authenticity of the assets of the financial statements of conclusions, and ending balance of inventory valuation on the stock have a substantial impact and prevention of audit risk for the stock is equally important. Ending balance of inventory audit should focus on the inventory valuation method, on the one hand stock issued by different accounting unit of the substance during the test, concerns inventory valuation methods used are reasonable, appropriate and whether there are changes within the same fiscal year, valuation methods, and audit sampling basis, focusing on the issue of inventory, amortization and stock valuation carried over the correctness of such links, using planned cost of inventory companies, should focus on the cost difference between the rate and amount of the calculations are correct, there are all on schedule Results switch cost difference, or any number of transfer, less change, the situation does not change the cost differences; on the other hand through the stock unit price comparison between the corresponding subjects and found that the existence of unusual circumstances, for example, through the products, the unit cost of semi-finished and finished products contrast, to determine whether there situations using stock falsified profits; through the different accounting periods the unit cost comparison to determine whether there is use of inventory adjustment cost.

试着翻译了一下，可能不很准确。The spirit ofaccounting BY PAUL B.W. MILLER AND PAUL R. BAHNSON(accounting today August 17-31,2009)It's not just academics who see value in fair value accounting“We are often accused of being wild-eyed academics unaware of how things work in the real world”Paul B. W. Miller is a professor at the University of Colorado at Colorado Springs and Paul R. Bahnson is a professor at Boise State University. The authors" views are not necessarily those of their institutions. Reach them at paulandpaul@qfr.bi2. 会计精神作者：PAUL B.W. MILLER和PAUL R. BAHNSON （今日会计，8月17-31,2009） 不仅仅是学者看到公允价值会计中的价值。 “我们常常被责难为极端的学者，不知道事情如何在现实世界中运作” PAUL B.W. MILLER是位于Colorado Springs的科罗拉多大学的教授，和Paul R. Bahnson是博伊西州立大学的教授。作者们的意见未必代表其机构。Over the years, we have written many columns describing the limitations of the traditional accounting model that has at its core a fixation on recording assets at their acquisition cost and then systematically depreciating or amortizing them using unverifiable suppositions and speculations about asset life, salvage value and trends in value change over the years.Adding insult to injury is the portfolio of alternative depreciation methods that can be used to produce highly different patterns of calculated book value changes and recorded income statement impacts over an asset's assumed life. We know the results of these preconceived mathematical operations are unreliable, nay, totally meaningless, because they are not observations of real changes in an asset's value. We have long supported fairvalue reporting that transparently reports real factual values and changes in them. These facts are not only logically more usefiil because they're reliable, but they're also more profitable for managers and auditors because they are demanded by statement users. 多年来，我们已在诸多栏目中描述了传统的会计模式的局限性，其核心是一种固定模式，即记录资产的购置成本，然后按照关于资产周期、残值和多年的价值变化等无法证实的假定和思索来进行系统的折旧或摊销。 更糟的是替代折旧方法组合，可用于对一项假定周期的资产做出不同的帐面计算值变化并且记录资产的收益影响。我们知道这些先入为主的数学运算的结果是不可靠的，不仅如此，毫无意义，因为它们不是资产价值的真正变化记录。我们长期以来一直支持公允价值报告，因为它能透明地汇报真实价值及其变化。这些事实不仅在逻辑上因为他们是可靠的，所以更有用，而且他们也更有利于管理人员和审计人员，因为帐目使用者要求这样。 Every now and again we read something that provides new insights on these issues, usually as the result of looking at things from a different perspective. That was the case recently when we heard from a reader, (eff Koch, a CPA from Concordia, Kan. Jeff shared with us his perspective on fair value accounting and encouraged us to keep making our points. From his experience working with clients, Jeff is painfully aware of the traditional system's obvious, even glaring, limitations, and the huge benefits that come from reporting fair values. Having found Jeff's discussion both clear and persuasive, we decided to let it speak for itself. Here is what Jeff had to say: 不时的，我们读到一些就这种问题提出的新见解，通常是从不同的角度看待事物。下面是最近我们从一个读者Jeff Koch那听到的，他是一名来自堪萨斯州Concordia的注册会计师，Jeff Koch与我们分享了他对公允价值会计的看法，并鼓励我们作出我们的论点。从他与客户的经验中，Jeff Koch深深地认识到传统体制的明显局限性，甚至超明显，以及报告公允价值带来的巨大利益。 发现杰夫的讨论非常清楚和有说服力，我们决定引用他自己的原话。这里是杰夫说的话："I operate a CPA firm in an area with a focus in production agriculture. Many of our clients are required to prepare or have prepared fair market value balance sheets for their lenders in connection with a renewal of their farm operating note agreements and in connection with obtaining term notes for financing equipment and land on an annual basis, fhe lenders for these agricultural businesses have long ago learned that a well-cared-for 1967John Deere 4020 tractor is fully depreciated for tax and book purposes, but still likely has a fair market value equal to or greater than its original cost. Also, these lenders understand that a piece of land purchased by a farmer in 1984 at $500 per acre is today worth four tinies that much in our area and has additional value to lend against and an economic carrying cost for the farmer far beyond its GAAP basis. Tlierefore, the financial statements tbat we prepare based on GAAP or the tax basis of accounting are meaningless, while fair value accounting has significant meaning. “我在一个重点生产农产品的地区经营会计师事务所。我们的许多客户都需要准备或已经准备，在上年基础上，提供给他们的出贷方一份与其农场操作说明协议更新相连系的公平市场价值资产负债表，并且负债表与融资设备及土地的获得注意事项有关联。这些农业商业贷款人早就知道，一个保养良好的1967年的约翰迪尔4020拖拉机为税务和订购目的全面折旧，但仍可能有一个公平市场价值等于或高于其原来的成本。此外，这些贷款人明白，在我们地区，由一个农民于1984年为每英亩500美元购买的一块土地现在值四倍以上，并有比一般公认会计原则基础高的出货附加价值以及农民经济承担成本。所以，我们基于通用会计准则或会计税基础之上的财务报表是毫无意义的，而公允价值会计具有重大意义。"Naturally, some of these clients wish to have us assist with preparing these financial statements. Basically, in order to issue a report, we have to issue meaningless financial statements based on GAAP or Other Comprehensive Basis of Accounting {such as tax basis), then provide the financial statementson the estimated current value of the assets, liabilities and equity as supplemental information. As an alternative, we have issued financial statements based nn estimated current value as a prescribed form. In both cases, we have to include disclaimers in the accountants' reports that cause lenders to questionthe information. In addition, the information in the GAAP financial statements often leads to questions and unnecessary analysis by lenders or other outside investors.“当然，这些客户希望得到一些帮助去准备这些财务报表。基本上，为了发布一个报告，我们要发出基于通用会计准则或其他综合会计基础（如计税依据为基础）的无意义的财务报表，然后提供基于资产现值的财务报表、负债和权益作为补充信息。作为替代方案，我们已经发布基于现值的财务报表作为规定格式。在这两种情况下，我们必须包括在会计报告中不承诺而导致贷款人提问的信息。此外，在公认会计准则财务报表的信息往往导致贷款人或其他外部投资者提出问题和不必要的分析。"My peer review firm and I have often argued this issue. Our peer reviewer has said to me, 'I wish my banker would lend to me on market value.' My response was... 'If you had a smart banker, he would ! '"Therefore, I urge you to use your platform to keep up the fight and 1 wholeheartedly agree with your position! [Ihe acceptability of value-based statements] is a very important issue to those of us working with agricultural clients."“我的公司评论同行和我经常争论这个问题。我们的同行审稿员曾对我说，'我希望我的银行会基于市场价值借货给我‘。我的回答是...'如果你有一个聪明的银行家，他会的！' “因此，我恳请您用您的平台继续争取，并且我完全同意你的立场！对我们这些与农业客户合作的人们来说，[价值为基础报表的可接受性]是一个非常重要的问题，。”Compelling words, indeed. We want to make three points about them. First, we are often accused of being wildeyed academics unaware of how things work in the "real world." Tlie usual rant goes that fair values are great in theoiy but impractical and unreliable on Main Street. Any who have voiced those sentiments need to find another ax to grind. Jeff is a bona fide accountant, working on the front lines of practice, not up In an ivory tower. Yet he still comes down on tliis issue the same way we do. So much for fair values being academic pie in the sky.引人注目的话，确实。我们想对其做三点说明： 首先，我们常常指责极端的学者不知道事情如何在现实世界中运作。通常言论是说公平价值理论上重要但不切实际。任何道出这种敏感问题的人都是别有用心。Jeff是一个真正的会计师，工作实践在第一线，没有成长于一个象牙塔。但他仍然是同我们具有同样的方式来对待此问题。公允价值不应该被当成天空中的学术馅饼。What we see as |eff's difference from other CPAs is that he is concerned about his clients' needs for providing useful information to lenders. iTiis is quite different from those who are obviously eager to manage tiieir own costs and risks in preparing or auditing the financial statements, instead of maximizing the benefit to tbe preparers and users alike.Their attitude seems to be that the usersought to gratefully lick up the crumbs and just be happy they're getting anything out of management. What a travesty!我们认为Jeff与其他会计师不同的是，他对他的客户的需要关注，向贷款人提供有用的信息。 这完全不同于那些只着急管理自己的成本和风险，急于编制或审核财务报表，而不是最大限度地造福准备者和使用者.他们的态度似乎是，用户应该感激涕零，只是很高兴他们逃脱了一点管理。真是滑稽！ Second, some will surely find merit in Jeff's words but try to constrain their impact by concluding that his clients operate in a specialized industry such that his conclusions duii't hold water elsewhere. Sure, land and farm equipment are instrumental to the production process In agriculture. While these sorts of assets may not be as material in other endeavors, we think one would be hard-pressed to find any situations where fixed assets are wholly irrelevant. Thus, his observations carry over, hands down and without compromise. Whether these assets are crucial or only moderately important, GAAP financial statements provided by any business that don't truthfully track the changes in their actual values are fictional at best and perhaps even fraudulent, because the managers and auditors know the information has no connection with reality. 其次，一些人一定会找到杰夫话的优点，但设法限制他的影响，因为他从事特殊的行业，他的结论在其它地方站不住脚。当然，土地和农业设备仪器是用在农业生产过程。虽然这种类型的资产不能作为其他工作的材料，我们认为人们很难找到任何情况下是完全不相干的固定资产。因此，他的观测可以传送、结转而且毫不妥协。无论这些资产是至关重要的，或只有轻微重要的，任何商业提供的通用会计准则做出的不能反映其真实价值变化的金融帐目都是虚构的，甚至是欺诈的，因为管理人员和审计人员了解这些信息与现实无联系。 Third, some oppose using fair values largely because doing so is a profound change in the way things have been done. Alter all, they ask, ifthe traditional model is so flawed, why has it been used for so many years? With hindsight, many things that seem perfectly reasonable at the time take on a completely different posture when viewed from tiie present. For example, Paul Bahnson toured a palace in Potsdam on a recent trip to Germany. The tour guide commented on 18th century thinking when he descrihed how hack then even the elite considered frequent hathing to be unhealthy.Of course, we now know that opinion is notliing short of harebrained, even though it enjoyed vast popularity. Likewise, we helieve that at some point in the near future people will look back at the stateof today's GAAP with all that reliance on past events and allocated costs and will first chuckle and theninvoke the words of Ralph Waldo Hmerson: "A foolish consistency is Ihe hobgohlin of little minds." 第三，一些人反对使用公允价值，主要是因为这样做要在已经做事情的方式上有深刻的变化。他们问，传统模式有这样的缺陷，但为何它被使用了这么多年？事后看来，很多事情在当时看来是完全合理的，但现在却是完全不同的状态。例如，Paul Bahnson最近访问参观一个德国的波茨坦宫殿。导游评论一个在18世纪的想法，他说当时多么可笑，就是精英都认为人有必要不是很健康。我们现在知道，认为是观点也绝不是没有不轻率的，即使它范围很广。同样，我们相信在不久的将来人们将回顾现在的通用会计准则，它的过去的事件和分配成本，会先笑起来，然后援引Ralph Waldo Hmerson的话：“一个愚蠢的一致性是小小脑袋的怪物。”As we descrihed in our previous column, much is going on that clearly shows fair value accounting is coming, it's about time, as far as we're concerned, and thanks to leff Koch for providing more evidence ahout why it's so necessary. He also makes it quite clear that stubborn resistance from the accounting establishment is irrational. It simply makes no sense to force clients to pay for GAAP financial statements that they literally hope no one will ever try to use. It looks to us like those who created and maintain this bizarre and pointless waste of time and talent are the ones who live in the ivory tower, not us, and certainly not leff and the many others out there in America's heartland. AT正如我们在以前的专栏所描述的，更多发生的事清楚地显示了公允价值会计已经到来，它需要时间，就我们而言，感谢Jeff Koch提供了更多的证据，证明它为什么如此有必要。 他还使其相当明确，顽强抵抗新的会计制度的确立是不合理的。强制客户端来按字面上希望没有人会尝试使用的通用会计准则的财务帐目来支付是没有意义。目前我们看来，喜欢的是那些创造和维持这种怪异的、浪费时间和才华的、生活在象牙塔里的人们，而不是我们，更不是Jeff和在美国的中心地带的人们。 看了看，比较长。给你指出个错误，后边连接错了，边上了另一篇文章。正确的应该如下：The tour guide commented on 18th century在这里让你看第17页See SPIRIT on 17Spirit FROM PAGE 16 上接16页，下面即是你文章的后边部分thinking when he descrihed howhack then even the elite consideredfrequent hathing to be unhealthy.Of course, we now know that opinionis notliing short of harebrained,even though it enjoyed vast popularity.Likewise, we helieve thatat some point in the near futurepeople will look back at the stateof today's GAAP with all that relianceon past events and allocatedcosts and will first chuckle and theninvoke the words of Ralph WaldoHmerson: "A foolish consistency isIhe hobgohlin of little minds."As we descrihed in our previouscolumn, much is going on thatclearly shows fair value accountingis coming, it's about time, as far aswe're concerned, and thanks to leffKoch for providing more evidenceahout why it's so necessary.He also makes it quite clearthat stubborn resistance from theaccounting establishment is irrational.It simply makes no senseto force clients to pay for GAAP financialstatements that they literallyhope no one will ever try to use.It looks to us like those who createdand maintain this bizarre andpointless waste of time and talentare the ones who live in the ivorytower, not us, and certainly not leffand the many others out there inAmerica's heartland. AT

Introduction to Management Accounting 初级管理会计 Introduction to Financial Accounting 基础会计 Intermediate Accounting 中级财务会计 Cost Accounting 成本会计 Accounting Information System 会计电算化 Advanced Accounting 高级财务会计Government and Nonprofit Accounting 预算会计 Auditing 审计学Federal Income Taxation 国家税务 Accounting theory 会计理论(财务分析)Account科目，帐户Account format帐户式Account payable 应付帐款Account receivable 应收帐款Accounting cycle会计循环，指按顺序进行记录，归类，汇总和编表的全过程。在连续的会计期间周而复始的循环进行Accounting equation会计等式：资产 = 负债 + 业主权益Accounts receivable turnover应收帐款周转率：一个时期的赊销净额应收帐款平均余额Accrual basis accounting应记制，债权发生制：以应收应付为计算基础，以确定本期收益与费用的一种方式。凡应属本期的收益于费用，不论其款项是否以收付，均作为本期收益和费用处理。Accrued dividend 应计股利Accrued expense应记费用：指本期已经发生而尚未支付的各项费用。Accrued revenue应记收入Accumulated depreciation 累计折旧Acid-test ratio酸性试验比率，企业速动资产与流动负债的比率，又称quick ratioAcquisition cost 购置成本Adjusted trial balance调整后试算表，指已作调整分录但尚未作结账分录的试算表。Adjusting entry调整分录：在会计期末所做的分录，将会计期内因某些原因而未曾记录或未适当记录的会计事项予以记录入帐。Adverse应收帐款的帐龄分类Aging of accounts receivable应收帐款的帐龄分类Allocable 应分配的Allowance for bad debts 备抵坏帐Allowance for depreciation 备抵折旧Allowance for doubtful accounts呆帐备抵Allowance for uncollectible accounts呆帐备抵Allowance method备抵法：用备抵帐户作为各项资产帐户的抵销帐户，以使交易的费用与收入相互配合的方法。Amortization 摊销,清偿Annuity due 期初年金Annuity method 年金法Appraisal method 估价法Asset 资产Bad debt 坏帐Bad debt expense坏帐费用：将坏帐传人费用帐户，冲销应收帐款Balance sheet 资产负债表Bank discount 银行贴现折价Bank reconciliation银行往来调节：企业自身的存款帐户余额和银行对帐单的余额不符时，应对未达帐进行调节。Bank statement银行对帐单，银行每月寄给活期存款客户的对帐单，列明存款兑现支票和服务费用。Barter 易货交易Benchmarking基准，用于比较分析的基期经济资料Board of directors董事会Bond 证券Bonds payable应付债券，发行债券公司的一个负债帐户。Book value 帐面价值Bookkeeping 簿记Budget预算，政府或企业用于控制未来经济活动的财务计划。Callable bonds可赎回债券，可以提前偿还的债券又称可赎回债券。 Redeemable bondsCapital资金，资本，资方。Capital expenditure资本支出，指购买固定资产的支出，或为了一项业务长远利益的支出。资本支出在当期应税所得中，一般不能扣除。但机器设备等价款，可以列支折旧。Capital lease资本租赁，税款。又称筹资租赁financing lease。租赁的两种形式之一，另一种是经营租赁operating lease .资本租赁是，承租人在借到资金的同时，又获得一项需要摊销的资产。由承租人负担维修，租金，保险费和Capital paid in 缴入资本Capital stock 股本Capitalize资本化。Carry back 抵前Carry forward 递延, 结转Cash basis accounting现收现付制会计，在会计核算中，以款项的实际收付为计算标准，以确定本期收益和费用的方法。这种方法不能正确反应各期损益，顾只适用于非营利单位。Cash disbursements journal现金支出簿。Cash equivalents现金等价物Cash flow 现金流量表Cash in hand 库存现金Cash receipts journal现金收入日记帐Chart of accounts会计科目表Classified balance sheet分类资产负债表，按类别编制的资产负债表，将资产和负债按用途和来源划分为小类，对以清楚地表明资产与负债项目的典体构成情况。Closing entries结帐分录，将收入和费用帐户结转于损益帐户的分录。Closing the accounts结帐Collateral 抵押品Common-size statement统一度量式财务报表，只有百分比而无金额的报表，将财务报表中的总数作为100%， 并将各项目分别换算为百分比，以分析不同项目的变化和差异。Common stock 普通股Compound interest 复利Comprehensive income综合收入Conservatism稳健主义，对会计事项的处理持稳健态度，不预计收益但预计损失，对资产估价要低，对负债的计算要高。如果没有确定的把握，在报表中所列的事项应使本期收益少计。Consistency principle一致性，指各个会计时期会计方法保持一致，以便于不同时期的财务报表进行比较。Consolidated statements汇总报表，包括子公司在内的母公司的财务报表。Contingent liability 或有负债Contra account抵消帐户，用于抵减另一帐户余额而设置的帐户。例累积折旧是固定资产的抵消帐户。Contract interest rate约定利率Contributed capital缴入资本Control account控制帐户，总分类帐中的一个帐户，用于统驭几个辅助帐户的总额。辅助帐户的增减也反应在此帐户总额上。Controlling (majority) interest控制股权权益。Convertible bond 可转换债券Convertible preferred stock可转换优先股Copyright 版权Cost of capital资本成本，指企业所支付的债务利息和股等，它是决定资本预算的重要因素。Cost of goods sold 销售成本Coupon 息票Credit信用，信贷，信用证，贷方Cumulative preferred stock累积优先股，指当年利润不足发放股息时，可积累至下一年发放的优先股。Current assets 流动资产Current liability 流动负债Expense 支出Fair market value 公平市价FIFO 先进先出法Fixed assets 固定资产FOB price 离岸价格Footnotes 表下注释Foreign exchange 外汇Franchise 特许权Freight-in 进货运费Freight-out 销货运费General journal 普通日记帐General ledger 总分类帐Gross book value 帐面总值Gross profit 毛利,总利润Hedge 套期交易Income statement 损益表Incremental cost 增值成本Installment 分期付款Instrument 证券，票据Intangible assets 无形资产Interest 利息Inventory 存货Invoice 发票Issued capital stock 已发行股本Journal entry 日记帐, 分录Liability 负债LIFO 后进先出法Long-term debt 长期负债Lower of Cost or Market 成本市价孰低法Lump sum 一次性付款Market value 市场价值Markup 涨价Mortgage 抵押;债权Net assets 净资产Obsolete inventory 作废存货Partnership 合伙企业Par value 面值Patent 专利权Payroll 工资;工资单Pension fund 养老金基金Pension plan 养老金计划Physical inventory 实地盘存Pledged asset 抵押资产Posting 过帐P,P&E 固定资产Preference shares 优先股Preferred stock 优先股Premium 溢价Present value 现值Principal 本金Refinance 再筹资Refund 退还;再筹资Retained earning 留存收益Revenue 收入Salvage value 残值Security 证券，担保品Segment 分部Service life 使用年限Stockholders equity 股东权益Stock discount 股票折价Straight line method 直线法Subsidiary ledger 明细分类帐Sum-of-the-years-digits method 年数总和法Tangible assets 有形资产Voucher check 凭单支票Withholding 预扣Work sheet 工作底稿Write down 减记Write off 转销，注销Year-end-adjustment 年终调整