会计审计专业英语（第5版）课件：财务会计（一）.pptx

;;CashandCurrentReceivables现金和应收款项

CompositionofCash现金的组成

ControlofCash现金控制

BankReconciliation银行存款余额调节表

ClassificationsofReceivables应收款项的分类

ValuationsofTradeReceivables:AccountingforBadDebts应收账款计价：核算坏账

Inventory存货

ClassificationsofInventory存货的分类

InventorySystems存货盘点制度

MeasurementofInventories存货的计量;5.1.1CompositionofCash现金的组成

;Cashequivalentsareshort-term,highlyliquidinvestmentsthatarereadilyconvertibleintoknownamountsofcashandneartheirmaturity.

现金等价物是指短期，流动性强，易于转换为已知金额现金且即将到期的投资。

;;;PettyCash 500

Cash 500;Thefund’sexpectedbalanceis$67.94($500.00-$432.06).Thereisashortageof$2.40($67.94-$65.54).Thecompanyrecordstheactualexpensesandtheamountneededtoreplenishthefund.

备用金预期余额为$67.94（$500-$432.06）。短缺$2.40（$67.94-$65.54）。公司记录实际支出的费用以及补充备用金所需的金额。;5.1.3BankReconciliation银行存款余额调节表;Balanceperbank....$4135

Additionstobank

balance:

Depositsintransit....500

Total...................$4635

Deductionsfrombank

balance:

Outstandingchecks:

191.......$251

192.......125

195.......75 451

Adj.bankbalance $4184;5.1.4ClassificationsofReceivables应收款项的分类;5.1.5ValuationsofTradeReceivables:AccountingforBadDebts应收账款计价：核算坏账;EstimatedBadDebtsMethod估计坏账方法

1.Relationshiptosales与销售额的关系（incomestatementapproach利润表法）:

Percentageofsales销售百分比

Percentageofnetcreditsales净赊销百分比

2.Relationshiptoaccountsreceivable与应收账款的关系（balancesheetapproach资产负债表法）:

(1)Percentageofoutstandingaccountsreceivable应收账款余额百分比

(2)Agingofaccountsreceivable应收账款账龄分析;Ifacompany’snetcreditsalesduringtheyearwere$100000andbaddebtshistoricallyamountto2%ofnetcreditsales,whatistherequiredadjustingentry?

如果公司当年的净赊销额为$100000，以往坏账占到了净赊销额的2%，需要做什么调整分录？;;Gathertheunpaidinvoicesineachcustomer’saccount.归集每个客户账户中尚未付款的发票

Classifytheinvoiceamountsaccordingtothelengthoftimetheinvoicehasbe