Tetsuhiko的筆記

• 工作底稿的優點
  
• 工作底稿的運用
  
  • 工作底稿是一張列示所有帳戶、餘額、調整分錄、到編製財務報表的多欄式表格。
  • 針對調整前試算表、調整分錄、調整後試算表、損益表及財務狀況表提供兩欄式資訊。
  
  
  
  
  
  
  
  

1. Resets revenue, expense and dividend account balances to zero at the end of the period.
   期末時，將收入、費用及股利結清為零。
2. Helps summarize a period's revenues and expenses in the Income Summary account.
   彙整此段會計期間的收入及費用至損益彙總。

• Temporary (or nominal) accounts accumulate data related to one accounting period. They include all income statement accounts, the dividends account, and the Income Summary account.
  暫時性帳戶（或虛帳戶）只累積一個會計期間，包括所有損益表科目、股利及損益彙總。
• Permanent (or real) accounts report on activities related to one or more future accounting periods.
  永久性帳戶（或實帳戶）會累積存在未來的會計期間。
• They carry their ending balances into the next period and generally consist of all statement of financial position accounts.
  其餘額會結轉至下一個會計期間，包括所有財務狀況表科目。

• 透過結帳分錄及過帳，將收入、費用、股利結清至保留盈餘。
  
  • 收入、費用、股利期初時從零開始 。
  • 保留盈餘必須反應前期的收入、費用、股利。
• Income Summary is a temporary account (only used for the closing process) that contains a credit for the sum of all revenues (and gains) and a debit for the sum of all expenses (and losses).
  損益彙總包括收入總數寫在貸方，費用總數寫在借方。
• Its balance equals net profit or net loss and it is transferred to the retained earnings.
  產生的淨利或淨損結清至保留盈餘。
• Next the dividends account balance is transferred to the retained earnings.
  將股利結清至保留盈餘。

• Exhibit 4.3
  Four-Step Closing Process
  
  
  
• A post-closing trial balance: a list of permanent accounts and their balances from the ledger after all closing entries have been journalized and posted.
  結帳後試算表：列示所有永久性帳戶及其結帳後餘額的報表。
  
• The aim of a post-closing trial balance is to verify that
  
  1. total debits equal total credits for permanent accounts
     永久性帳戶借貸是否平衡。
  2. all temporary accounts have zero balances
     所有暫時性帳戶都為零。
• Exhibit 4.6
  Post-Closing Trial Balance
  
• Exhibit 4.7
  Steps in the Accounting Cycle
  會計循環：產生報表所需的步驟。
  

說明

• 分類後財務狀況表將資產及負債再加以組織分類，以提供更有用的資訊給決策者。
  

  Categories of a classified statement of financial position
  Assets	Liabilities and equity
  Current assets Non-current assets Long-term financial assets Property, plant and equipment Intangible assets	Current liabilities Non-current liabilities Equity

  
  
  Current or short-term items are those expected to come due (both collected and owed) within the longer of one year or the company's normal operating cycle.

  流動（短期）資產：預期在一年或一個營業循環內（取長的）會變現、耗用掉的資源。
  
  

• Classification Structure
  
  • Current items are those expected to come due (either collected or owed) within one year or the company's operating cycle, whichever is longer.
    流動項目是預期在一年或一個營業循環內（取長的）會變現、耗用掉的項目。
  • The operating cycle is the time span from when cash is used to acquire goods and services until cash is received from the sale of goods and services.
    營業循環是指付現取得商品或服務，到提供商品或服務而收現所需要的時間。
  • Service company: From paying employees who perform the service to receiving cash from customers.
    服務業的營業循環：支付薪水給員工，到員工提供服務給顧客而收現。
• Classification Categories
  
  • Current assets (also called short-term assets) are cash and other resources that are expected to be sold, collected, or used within one year or the company's operating cycle, whichever is longer.
    流動資產（短期資產）是預期在一年或一個營業循環內（取長的）會出售、變現、耗用完的資源。
  • Non-current assets (also called long-term assets) are assets not used up within one year or the operating cycle, whichever is longer.
    非流動資產（長期資產）是不預期在一年或一個營業循環內（取長的）會耗用完的資源。
  • Current liabilities (also called short-term liabilities) are obligations due to be paid or settled within one year or the operating cycle, whichever is longer.
    流動負債（短期負債）是預期在一年或一個營業循環內（取長的）必須償還的義務。
  • Non-current liabilities (also called long-term liabilities) （非流動負債；長期負債） are obligations not due within one year or the operating cycle, whichever is longer.
  • Equity is the owner's claim on assets. Two main subsections, share capital（股本） and retained earnings（保留盈餘）.
    權益是業主對淨資產的請求權。
  
  
  • Exhibit 4.9
    Example of a classified statement of financial position