University of Auckland
奥克兰大学
Certificate in Foundation Studies
基础课程证书
ACCOUNTING
会计学
PRINCIPLES
原则
NOTES
笔记
CONTENTS
内容
TOPIC PAGE
主题页面
SECTION ONE USERS AND FORMS OF BUSINESS OWNERSHIP 4
第一部分企业所有权的用户和形式4
Communicating The Financial Information 4
传达财务信息4
Users Of Accounting Information 4
会计信息的用户4
Forms Of Business Ownership 5
企业所有权的形式5
Features Of A Sole Proprietor 5
独资经营者的特点5
Stakeholders Of A Company 7
公司的利益相关者7
Internal And External Stakeholders 7
内部和外部利益相关者7
General Purpose Financial Reports 7
通用财务报告7
SECTION TWO ACCOUNTING CONCEPTS 8
第二节 会计概念8
The Monetary Measurement Concept 8
货币计量概念8
The Accounting Entity Concept 8
会计实体概念8
The Period Reporting Concept 9
期间报告概念9
The Historical Cost Concept 9
历史成本概念9
The Going Concern Concept 10
持续经营概念10
SECTION THREE ASSETS 11
第 3 部分资产 11
SECTION FOUR LIABILITIES 15
第四节责任15
Classifying Liabilities 17
负债分类17
Examples Of Liabilities 17
负债示例17
SECTION FIVE BASIC ACCOUNTING EQUATION 18
第 5 节基本会计公式18
Basic Accounting Equation 18
基本会计公式18
SECTION SEVEN EXPENSES 22
第七节费用22
SECTION EIGHT EQUITY 24
第八节公平24
The Basic Accounting Equation 24
基本会计方程24
GOALS CHECKLIST - ARE YOU ABLE TO DO THE FOLLOWING? 27
目标清单 - 您能够执行以下操作吗？27
SECTION ONE USERS AND FORMS OF BUSINESS OWNERSHIP
第一部分企业所有权的用户和形式
WHAT IS ACCOUNTING?
什么是会计？
Accounting is communicating financial and non-financial information to decision makers.
会计是将财务和非财务信息传达给决策者。
Decision makers are commonly referred to as “users” or “stakeholders”. Users or stakeholders use the information to make decisions, as they have an interest in how well the business is performing.
决策者通常被称为 “用户” 或 “利益相关者”。用户或利益相关者使用这些信息来做出决策，因为他们对业务的执行情况感兴趣。
COMMUNICATING THE FINANCIAL INFORMATION
传达财务信息
Accountants prepare financial statements according to rules (accounting standards) and principles. These rules and principles will be explained in greater detail later.
会计师根据规则（会计准则）和原则编制财务报表。这些规则和原则将在后面更详细地解释。
In New Zealand, accountants must follow the concepts of the New Zealand Conceptual Framework, a document issued by the New Zealand Accounting Standards Board of the External Reporting Board (XRB).
在新西兰，会计师必须遵循新西兰概念框架的概念，这是由外部报告委员会 （XRB） 的新西兰会计准则委员会发布的文件。
The External Reporting Board (XRB) is an independent Crown Entity established under the Financial Reporting Act 2013 and is responsible for preparing and issuing accounting standards in New Zealand. Responsibility for this has been delegated to the NZ Accounting Standards Board (NZASB).
外部报告委员会 （XRB） 是根据 2013 年《财务报告法》成立的独立官方实体，负责在新西兰编制和发布会计准则。这方面的责任已委托给新西兰会计准则委员会 （NZASB）。
USERS OF ACCOUNTING INFORMATION
会计信息的用户
The users of accounting information fall into two categories: internal users and external users. Internal users are those people inside the business. External users are those people outside the business.
会计信息的用户分为两类：内部用户和外部用户。 内部用户是企业内部的那些人 。 外部用户是企业外部的那些人 。
Users of accounting information will also use non-financial information when making decisions.
会计信息的用户在做出决策时也会使用非财务信息。
Examples of financial information are:
财务信息的示例包括：
the profit that the business has made or
企业赚取的利润或
the amount of cash it has available to meet expenses and pay debts.
它可用于支付费用和偿还债务的现金数量。
For example, a bank wants to know if the business can pay a loan.
例如，一家银行想知道该企业是否可以支付贷款。
Examples of non-financial information include:
非财务信息的示例包括：
the objectives of the business
业务目标
how the business meets its objectives (ethics)
企业如何 实现其目标（道德）
the business’ commitment to the environment and the community
企业对环境和社区的承诺
the quality of goods being sold
所售商品的质量
how the business is coping with competition
企业如何应对竞争
For example, the local community is interested in knowing whether the business will employ people in the community.
例如，当地社区有兴趣了解企业是否会雇用社区中的人员。
FORMS OF BUSINESS OWNERSHIP
企业所有权的形式
Two common forms of business ownership are:
企业所有权的两种常见形式是：
Sole Proprietor, sometimes called Sole Trader (one owner)
独资经营者，有时也称为独资经营者（一名所有者）
A Limited Liability Company (one or more owners – the company is incorporated under the Companies Act 2013)
有限责任公司（一个或多个所有者 - 公司根据 2013 年公司法注册成立）
In this course we will focus on companies. However, it is important to know the main features of each type of business ownership.
在本课程中，我们将重点介绍公司。但是，了解每种类型的企业所有权的主要特点很重要。
FEATURES OF A SOLE PROPRIETOR
独资经营者的特点
There is only one owner of the business.
企业只有一个所有者。
Sole Trader businesses are NOT a separate legal entity from their owner. The law sees the owner and the business as the SAME legal entity.
独资企业不是独立于其所有者的法人实体。法律将所有者和企业视为相同的法律实体。
ADVANTAGES | DISADVANTAGES |
Owner does not have to share the profit | Sole traders have unlimited liability for the business debts; the owners are personally liable for the debts of the business. (This is because the sole trader business is not a separate legal entity to the owner). |
Can make all the decisions themselves | Owner bears the loss alone |
Can choose the hours they work | Owner takes all the responsibility |
Difficult to take time off if sick or for a holiday | |
Expansion is limited by owner’s personal resources or ability to borrow |
The main disadvantage of forming a sole trader is unlimited liability. The owners must understand that if the business cannot pay its debts, they will be expected to sell their personal assets.
成立个体经营者的主要缺点是无限责任。所有者必须明白，如果企业无法偿还债务，他们将需要 出售他们的个人资产。
FEATURES OF A COMPANY
公司的特点
A company is a separate legal entity registered under the Companies Act 2013.
公司是根据 2013 年公司法注册的独立法人实体。
The capital of a company is divided into units called shares.
公司的资本分为称为股份的单位。
The owners of a company are called shareholders.
公司的所有者称为股东。
The company is run on behalf of the shareholders by a Board of Directors who appoint the managers.
公司由任命经理的董事会代表股东经营。
In New Zealand, one person can form a company.
在 New Zealand，一个人可以成立一家公司。
The Board of Directors is elected by the shareholders.
董事会由股东选举产生。
A company IS a separate legal entity to the shareholders.
公司是股东的独立法人实体。
The company has an unlimited life – if shareholders die or sell their shares, the company continues to operate.
公司有无限的生命——如果股东去世或出售他们的股份，公司将继续运营。
The part of the company’s profits which is paid to shareholders is called a dividend.
公司支付给股东的利润部分称为股息。
The rules for running the company are laid down in the company’s constitution.
公司章程规定了经营公司的规则。
ADVANTAGES | DISADVANTAGES |
Shareholders have limited liability for the debts of the company – they can only be asked to pay any amount owing on their shares. | A lot of rules and regulations to follow. |
Continuity of existence – unlimited life. | More expensive and complicated to form. |
Easier to raise finance – many individuals can combine their investments to own a much larger business than would be possible otherwise (company sells / issues shares); or the company can borrow cash from the public (issues debentures) | Shareholders do not usually take part in the day-to-day running of the company (unless it is a very small company where the shareholders are also the directors). |
Shareholders do not need to work in the company to receive a share of profits (dividend) |
In this course we will be studying issuers – these are companies that have issued shares to the public and are therefore publically accountable i.e. must explain themselves to the stakeholders.
在本课程中，我们将研究发行人 – 这些公司已经向公众发行了股票，因此对公众负责，即必须向利益相关者解释自己。
STAKEHOLDERS OF A COMPANY
公司的利益相关者
Stakeholders are those that have an interest in the company or might be affected by the company.
利益相关者是对公司有利害关系或可能受公司影响的人。
The stakeholders of a company could be internal or external to the company.
公司的利益相关者可以是公司内部或外部。
Internal and External Stakeholders
内部和外部利益相关者
Internal stakeholders are individuals or groups that have a direct interest in the company. Examples are the employees, the shareholders and management.
内部利益相关者是指与公司有直接利益的个人或团体。例如员工、股东和管理层。
External stakeholders are individuals or groups outside of a company that have an interest in the way the company operates. Examples are creditors, customers, the government, suppliers, the environment, local communities, and society.
外部利益相关者是公司外部对公司运营方式感兴趣的个人或团体。例如债权人、客户、政府、供应商、环境、当地社区和社会。
Each stakeholder has a different reason for being interested in the company and is, therefore, interested in different financial information.
每个利益相关者对公司感兴趣的原因各不相同，因此对不同的财务信息感兴趣。
GENERAL PURPOSE FINANCIAL REPORTS
通用财务报告
Stakeholders find out the financial information of the company by reading financial reports (which include the financial statements).
利益相关者通过阅读财务报告（包括财务报表）来了解公司的财务信息。
The following make up a set of general-purpose financial reports:
以下内容构成了一组通用的财务报表：
Statement of Comprehensive Income
综合收益表
Reports on the income and expenses of the business and calculates the profit for the reporting period.
报告 业务的收入和支出，并计算报告期间的利润。
Statement of Financial Position (Balance Sheet)
财务状况表（资产负债表）
Reports on the assets, liabilities, and equity of the business at the end of the reporting period.
报告报告期末 企业的资产、负债和权益。
Cash Flows Statement
现金流量表
Reports on the cash flows in, cash flows out, and the change in the bank balance during the reporting period.
报告 期内现金流入、现金流出和银行余额变化的报表。
Notes to the financial statements
财务报表附注
Financial Statements are prepared for a specified period of time, called the “reporting period”. For the purposes of this course, the reporting period is for a period of one year (12 months).
财务报表是按指定时间段编制的，称为“报告期”。就本课程而言，报告期为一年（12 个月）。
The objective of general-purpose financial reporting is to provide financial information about the reporting entity that is useful to existing and potential investors, lenders, and other creditors in making decisions about providing resources to the entity. (2018 NZ Conceptual Framework - XRB, 2018)
通用财务报告的目标是提供有关报告实体的财务信息，这些信息有助于现有和潜在的投资者、贷款人和其他债权人做出有关向实体提供资源的决策。 （2018 年新西兰概念框架 - XRB，2018 年）
SECTION TWO ACCOUNTING CONCEPTS
第 2 节 会计概念
Accounting concepts are the assumptions, rules and principles which provide the basis of recording business transactions and preparing financial statements.
会计概念 是提供记录业务交易和编制 财务报表基础的假设、规则和原则。
THE MONETARY MEASUREMENT CONCEPT
货币计量概念
The Monetary Measurement Concept states:
货币计量概念指出：
Transactions should only be recorded if they can be measured in monetary terms. In New Zealand, the dollar is the common unit of measurement.
只有当交易可以用货币衡量时，才应记录交易。在新西兰，美元是常见的计量单位。
Example:
例：
A New Zealand business bought goods from Germany and paid for the goods in Euros. The transaction can be measured in monetary terms, but then the accountant must choose the currency to record the purchase of the inventory. The purchase will be recorded in New Zealand dollars, not Euros, because the New Zealand dollar is the common unit of measurement in New Zealand.
一家新西兰企业从德国购买商品并以欧元支付商品。 交易可以用货币来衡量，但会计师必须选择货币来记录库存的购买。购买将以新西兰 dollars 而不是欧元记录，因为新西兰 dollar 是新西兰的常用计量单位。
Example:
例：
It is very difficult to measure the skill level of employees or the loyalty of customers in monetary terms. Therefore, these will not be recorded in the transactions of the business.
用货币来衡量员工的技能水平或客户的忠诚度是非常困难的。因此，这些不会记录在企业的交易中。
THE ACCOUNTING ENTITY CONCEPT
会计实体概念
The Accounting Entity Concept states:
会计实体概念指出：
The transactions associated with a business must be separately recorded from those of its owners or other businesses.
与企业相关的交易必须与其所有者或其他企业的交易分开记录。
Doing so requires the use of separate accounting records for the company that completely excludes the assets and liabilities of any other business entity or the owner.
这样做需要为公司使用单独的会计记录，完全排除任何其他商业实体或所有者的资产和负债。
If the financial details for each entity are not prepared and presented separately, we would not be able to tell how well each entity is performing.
如果每个实体的财务细节没有 单独准备和呈现，我们将无法判断每个实体的表现如何。
Example:
例：
A sole proprietor business has one owner. If this owner takes assets for personal use e.g. cash, then this must NOT be recorded as an expense of the business. It will be recorded as drawings. Similarly, when a company rewards it shareholders, this is recorded as dividends, NOT as an expense of the company.
独资企业只有一个所有者。如果该所有者将资产用于个人用途，例如现金，则不得将其记录为企业费用。它将被记录为图纸。同样，当公司奖励其股东时，这被记录为股息，而不是 公司的支出。
Example:
例：
A company owns another company (called a subsidiary). The transactions of the two companies must be recorded separately so that stakeholders can see how each business is performing.
一家公司拥有另一家公司（称为子公司）。两家公司的交易必须单独记录，以便利益相关者可以看到每项业务的表现。
The above definitions and examples have been adapted from Accounting Tools:
上述定义和示例改编自会计工具：
(Accounting Tools, 2020)
（会计工具，2020 年）
THE PERIOD REPORTING CONCEPT
期间报告概念
The Period Reporting Concept states:
期间报告概念指出：
The life of the business is divided into periods of equal length so that comparisons can be made.
企业的使用寿命分为等长的时期，因此可以进行比较。
Example:
例：
This is evidenced in the reports through the title e.g. Statement of Financial Position (Balance Sheet) for Betty Boris Machinist Limited as at 31 March 2052 or Income Statement for Betty Boris Limited for the year ended 31 March 2052.
这在报告中通过标题得到证明，例如，Betty Boris Machinist Limited截至 20 5 2 年 3 月 31 日的财务状况表（资产负债表）或 Betty Boris Limited截至 20 5 2 年 3 月 31 日的年度损益表。
THE HISTORICAL COST CONCEPT
历史成本概念
In business accounting, when recording the value of business assets, we shall start by recording them at historical cost – the price we paid for them when we first bought them.
在商业会计中，在记录商业资产的价值时，我们应该首先以历史成本记录它们——我们第一次购买它们时为它们支付的价格。
The Historical Cost Concept states:
历史成本概念指出：
All transactions are recorded at the cost paid at the time of the transaction.
所有交易均以交易时支付的费用进行记录。
The cost price is used to value transactions as this is verifiable. This means that the cost price can be proven as we have evidence of this amount from the source document e.g. an invoice received from a supplier.
成本价用于对交易进行估值，因为这是 可验证的。这意味着成本价可以得到证明，因为我们从源文件（例如从供应商处收到的发票）中获得了该金额的证据。
Example:
例：
The historical cost for the equipment faithfully represents the cost paid at the time of the transaction, therefore users can rely on the amount when using it to make decisions.
设备的历史成本忠实地代表了交易时支付的成本，因此用户在使用它时可以依靠该金额来做出决策。
THE GOING CONCERN CONCEPT
持续经营理念
(Underlying Assumption from the NZ Conceptual Framework)
（来自新西兰概念框架的基本假设）
The Going Concern Concept states:
持续经营概念指出：
Financial Reports are prepared on the assumption that the entity will continue in operation for the foreseeable future
编制财务报告的前提是该实体将在 可预见的未来继续运营
(2018 NZ Conceptual Framework - XRB, 2018)
（2018 年新西兰概念框架 - XRB，2018 年）
Example:
例：
Assuming going concern is being applied, non-current assets (property, plant and equipment) will be valued at their historical cost, not at their fair value (what they could be sold for).
假设采用持续经营，非流动资产（不动产、厂房和设备）将按其历史成本进行估值，而不是按其公允价值（它们可以出售的价格）进行估值。
SECTION THREE ASSETS
第 3 部分资产
ASSETS
资产
An asset is a financial element.
资产是一种财务元素。
The NZ Conceptual Framework includes definitions for the financial elements.
新西兰概念框架包括财务要素的定义。
An asset is a present economic resource controlled by the entity as a result of past events.
资产是由于过去事件而由实体控制的当前经济资源。
An economic resource is a right that has the potential to produce economic benefits.
经济资源是有可能产生经济利益的权利。
(2018 NZ Conceptual Framework - XRB, 2018)
（2018 年新西兰概念框架 - XRB，2018 年）
For the purposes of this course the definition of an asset will be paraphrased as:
就本课程而言，资产的定义将解释为：
An asset is a present economic resource (right), with potential to produce economic benefits, which is controlled by the entity as a result of past events.
资产是当前经济资源（右），具有产生经济利益的潜力，由于过去的事件而由实体控制。
(NZQA, 2020)
（新西兰质量局，2020 年）
We will examine this definition more closely, looking at three main aspects (three main characteristics).
我们将更仔细地研究这个定义，看看三个主要方面（三个主要特征）。
To be an asset, these three criteria must be met:
要成为资产，必须满足以下三个标准：
A right with the potential to produce economic benefits | The entity is entitled to receive cash flows or can produce cash flows from the economic resource. E.g. Property, plant and equipment will be used to generate income and ultimately cash flow; inventory will be sold to generate income and ultimately cash flow; selling goods on credit will mean the entity will receive cash from accounts receivable. |
Controlled by the entity | Only the entity can receive the economic benefits from the economic resource (the entity can prevent all others from benefitting from the economic resource in the future). |
As a result of past events | The entity controls the economic resource as a result of a past event. E.g. Property, plant and equipment or inventory were bought. |
Example:
例：
Zara Limited is one of the largest international fashion companies.
Zara Limited 是 最大的国际时装公司之一。
Complete the tables below, using the three main characteristics of an asset, to show how the shop equipment in Zara Limited meets the definition of an asset.
使用资产的三个主要特征完成下表，以显示 ZaraLimited 中的商店设备如何满足资产的定义。
Right with the potential to produce economic benefits | Zara Limited has the right to use the shop equipment e.g. shelves. The shop equipment will be used to display the inventory that will potentially be sold, and the entity will receive cash. |
Controlled by the entity | Zara Limited is the only entity that can use the shop equipment to display inventory. |
As a result of past events | Zara Limited bought the shop equipment in the past. |
Measurement Basis
测量基础
Assets are reported in the Statement of Financial Position in monetary terms i.e. dollars and cents. To do this, a measurement basis must be chosen. The NZ Conceptual Framework describes different basis for measurement.
资产在财务状况表中以货币形式（即美元和美分）报告。为此，必须选择测量基础。新西兰概念框架描述了不同的测量基础。
Historical Cost | Assets are recorded at the cost paid at the time they were bought. |
Current Value | The fair value is the price that would be received to sell an asset. |
The current cost of an asset is the cost of an equivalent asset at the measurement date. |
CLASSIFYING ASSETS
对资产进行分类
We can divide assets up into a variety of different types, or categories. It is important that you learn how to classify assets properly; otherwise you will not be able to succeed at accounting.
我们可以将资产分为各种不同的类型或类别。了解如何正确分类资产非常重要;否则您将无法成功进行会计。
The first division is into Current Assets and Non-Current Assets.
第一部分分为流动资产和非流动资产。
Current Assets
流动资产
An entity shall classify an asset as current when:
在以下情况下，实体应将资产归类为流动资产：
it expects to realise the asset, or intends to sell or consume it, in its normal operating cycle;
预期在其正常经营周期内变现资产，或打算出售或消费该资产;
it holds the asset primarily for the purpose of trading;
它持有资产主要是为了交易;
it expects to realise the asset within twelve months after the reporting period; or
预期在报告期后十二个月内变现资产;或
it is cash or a cash equivalent (as defined in NZ IAS 7).
它是现金或现金等价物（定义见新西兰 IAS 7）。
An entity shall classify all other assets as non-current.
n实体应将所有其他资产归类为非流动资产。
Non-Current Assets
非流动资产
Non-current assets are those that are normally kept for more than twelve months.
非流动资产是指通常保留超过 12 个月的资产。
Then we can divide Non-Current Assets up into Property, Plant and Equipment, Investment Assets, and Intangible Assets.
然后我们可以将非流动资产分为房地产、厂房和设备、投资资产和无形资产。
Property, Plant and Equipment
财产、厂房和设备
These are tangible items that are held for use in the production or supply of goods or services, for rental to others, or for administrative purposes, and are expected to be used during more than one accounting period.
这些是 持有用于生产或供应商品或服务、出租给他人或用于管理目的的有形物品，并且预计将在多个会计期间使用。
The above definitions can be found in the Level One Accounting Appendix.
上述定义s 可以在 Level One 会计附录中找到。
(NZQA, 2019)
（NZQA，2019 年）
Investment Assets
投资资产
These are assets earn revenue for the business but are not the main revenue–producing assets of the firm. E.g. Shares in other companies, Term Deposits.
这些资产为企业赚取收入，但不是公司的主要创收资产。 例如，其他公司的股票、定期存款。
Intangible Assets
无形资产
These are assets which have no physical presence. They represent a right to something but are ‘untouchable’. E.g. Goodwill, Patent, Copyright.
这些是没有物理存在的 sset。他们代表着对某物的权利，但却是“不可触碰的”。例如商誉、专利、版权。
Examples of Assets
资产示例
SECTION FOUR LIABILITIES
第四节 责任
LIABILITIES
负债
A liability is a financial element.
负债是一种财务要素。
The NZ Conceptual Framework includes definitions for the financial elements.
新西兰概念框架包括财务要素的定义。
A liability is a present obligation of the entity to transfer an economic resource as a result of past events.
负债是实体因过去事件而转让经济资源的现时义务。
(2018 NZ Conceptual Framework - XRB, 2018)
（2018 年新西兰概念框架 - XRB，2018 年）
We will examine this definition more closely, looking at three main aspects.
我们将更仔细地研究这个定义，看看三个主要方面。
Present obligation | The entity has a duty or responsibility that cannot be avoided and is owed to a party other than the entity. |
Obligation must be to transfer an economic resource | Examples of obligations to transfer economic resources include an obligation to pay cash or an obligation to deliver goods or provide services. |
As a result of past events | The entity must have already received economic benefits (past event) and consequently must transfer an economic resource. |
Example:
例：
Present Obligation | Zara Limited must repay the mortgage to the bank. |
Obligation must be to transfer an economic resource | When Zara Limited repays the mortgage, cash will be paid decreasing the bank account of Zara Limited. |
As a result of past events | Zara Limited borrowed from the bank / signed a mortgage contract in the past. |
Zara Limited has borrowed cash from the bank to buy a new building.
ZaraLimited 已从银行借款购买新大楼。
Complete the tables below, using the three main characteristics of a liability, to show how the mortgage meets the definition of a liability.
使用负债的三个主要特征完成下表，以显示抵押贷款如何满足负债的定义。
Measurement Basis
测量基础
Liabilities are reported in the Statement of Financial Position in monetary terms i.e. dollars and cents. To do this, a measurement basis must be chosen.
负债在财务状况表中以货币形式（即美元和美分）报告。为此，必须选择测量基础。
The NZ Conceptual Framework states that the obligation will be recorded at historical cost.
新西兰概念框架规定，该义务将按历史成本记录。
The amount borrowed (the principal) will be repaid, and the liability will be reported at the carrying amount (amount left to repay).
借款金额（本金）将被偿还，负债将按账面金额（剩余未偿还的金额）报告。
(2018 NZ Conceptual Framework - XRB, 2018)
（2018 年新西兰概念框架 - XRB，2018 年）
CLASSIFYING LIABILITIES
负债分类
We can divide liabilities up into different types. Again, it is important that you learn how to classify liabilities properly, otherwise you will not be able to succeed at accounting.
我们可以将负债分为不同的类型。同样，学习如何正确分类负债很重要，否则您将无法成功进行会计。
Current Liabilities
流动负债
An entity shall classify a liability as current when:
在以下情况下，实体应将负债归类为流动负债：
it expects to settle the liability in its normal operating cycle;
它期望在其正常运营周期内清偿债务;
it holds the liability primarily for the purpose of trading;
它主要为交易目的承担责任;
the liability is due to be settled within twelve months after the reporting period; or
负债应在报告期后 12 个月内清偿;或
the entity does not have an unconditional right to defer settlement of the liability for at least twelve months after the reporting period.
该实体无权在报告期后至少 12 个月内推迟清偿债务。
An entity shall classify all other liabilities as non-current.
实体应将所有其他负债归类为非流动负债。
The above definitions can be found in the Level One Accounting Appendix.
上述定义s 可以在 Level One 会计附录中找到。
(NZQA, 2019)
（NZQA，2019 年）
Non-Current Liabilities
非流动负债
Non-current liabilities are those that are due to be settled beyond twelve months of the accounting period.
非流动负债是指在会计期间的 12 个月后应清偿的负债。
Examples of Liabilities
负债示例
SECTION FIVE BASIC ACCOUNTING EQUATION
第 5 节 基本会计方程式
EQUITY
公平
Equity refers to the owner’s investment in the business.
股权是指所有者对企业的投资。
CLAIMS
索赔
Liabilities and Equity are claims against the entity. (2018 NZ Conceptual Framework - XRB, 2018)
负债和权益是 针对实体的索赔。（2018 年新西兰概念框架 - XRB，2018 年）
In other words, creditors and shareholders have an interest in the assets of the business.
换句话说，债权人和股东对企业的资产有利害关系。
Creditors have claims against the company – they want to be paid the amount they are owed.
债权人对公司有索赔——他们希望获得所欠金额的报酬。
Shareholders have claims against the company – they have bought shares and want their investment back plus dividends.
股东对公司有索赔权 – 他们购买了股票，并希望收回投资和股息。
BASIC ACCOUNTING EQUATION
基本会计方程式
The accounting equation shows the relationship between assets, liabilities, and equity at a point in time.
会计方程式显示了某个时间点资产、负债和权益之间的关系。
The Accounting Equation can be written in two ways and must always balance:
会计方程式可以用两种方式写成，并且必须始终保持平衡：
Equity = Assets – Liabilities
权益 = 资产 – 负债
OR
或
Assets = Liabilities + Equity
资产 = 负债 + 权益
EXERCISE 5.1
练习 5.1
Complete the following table.
请完成下表。
Assets = | Liabilities + | Equity | |
a. | 15,000 | 2,000 | |
b. | 20,000 | 17,000 | |
c. | 3,500 | 18,500 | |
d. | 19,000 | 1,000 | |
e. | 25,000 | 3,000 | |
f. | 12,000 | 72,000 | |
g. | 5,000 | 15,000 | |
h. | 100,000 | 80,000 | |
i. | 250,000 | 200,000 |
SECTION SIX INCOME
第六节 收入
INCOME
收入
Income is a financial element.
收入是一个财务要素。
The NZ Conceptual Framework includes definitions for the financial elements.
新西兰概念框架包括财务要素的定义。
Income is increases in assets, or decreases in liabilities, that result in increases in equity, other than those relating to contributions from holders of equity claims.
收入是指导致权益增加的资产增加或负债减少，但与权益债权持有人的贡献相关的权益除外。
(2018 NZ Conceptual Framework - XRB, 2018)
（2018 年新西兰概念框架 - XRB，2018 年）
We will examine this definition more closely, in the context of a company, looking at three main aspects.
我们将在公司的背景下更仔细地研究这个定义，看看三个主要方面。
Increases in assets OR decreases in liabilities | Look to see whether an asset OR a liability is involved and if there is an increase or a decrease. |
Increase in equity | If assets have increased, equity has increased OR if liabilities have decreased; equity has increased. |
Not a contribution from holders of equity claims | This means that the transaction does not involve the shareholders buying shares. |
Increases in assets OR decreases in liabilities | Zara Limited has received cash from the other shops for rent, increasing the bank account – this is an increase in assets |
Increase in equity | Assets have increased; therefore, equity has increased. |
Not a contribution from holders of equity claims | Shareholders have not bought shares in Zara Limited. |
Example:
例：
Zara Ltd rent out some space in their building to other shops. Explain how the rent received meet the definition for an income using the three main characteristics of an income.
Zara Ltd 将 ir 大楼中的一些空间出租给其他商店。 使用收入的三个主要特征解释收到的租金如何满足收入的定义。
CLASSIFYING INCOME
收入分类
INCOME
收入
Revenue is the main income of the business.
收入是企业的主要收入。
Trading business = Sales
贸易业务 = 销售额
Service business = Fees
服务业务 = 费用
Other Income comes from activities which are not the main focus of the firm – all other income.
其他收入来自非 公司主要关注的活动——所有其他收入。
The above definitions can be found in the Level One Accounting Appendix.
上述定义s 可以在 Level One 会计附录中找到。
(NZQA, 2019)
（NZQA，2019 年）
Examples of Income
收入示例
SECTION SEVEN EXPENSES
第七节 费用
EXPENSES
费用
Expenses are a financial element.
费用是一个财务要素。
The NZ Conceptual Framework includes definitions for the financial elements.
新西兰概念框架包括财务要素的定义。
Expenses are decreases in assets, or increases in liabilities, that result in decreases in equity, other than those relating to distributions to holders of equity claims.
费用是导致权益减少的资产减少或负债增加，但与向股权债权持有人分配相关的费用除外。
(2018 NZ Conceptual Framework - XRB, 2018)
（2018 年新西兰概念框架 - XRB，2018 年）
We will examine this definition more closely, looking at three main aspects, in the context of a company.
我们将更仔细地研究这个定义，在公司的背景下研究三个主要方面。
Decreases in assets OR increases in liabilities | Look to see whether an asset OR a liability is involved and if there is an increase or a decrease. |
Decrease in equity | If assets have decreased, equity has decreased OR if liabilities have increased, equity has decreased. |
Not a distribution to holders of equity claims | This means that the transaction does not involve the business giving the shareholders dividends. |
Example:
例：
Complete the tables below to show how the petrol for the Delivery Van for
填写下表以显示送货车的汽油如何
Zara Limit meets the definition of an expense, using the three characteristics of and expense.
Zara Limit 使用和费用的三个特征满足费用的定义。
Decreases in assets OR increases in liabilities | Zara Limited has paid cash for petrol for the Delivery Van, decreasing the bank account – this is a decrease in assets. |
Decrease in equity | The assets for Zara Limited decreased; therefore, equity has decreased. |
Not a distribution to holders of equity claims | Zara Limited has not given the shareholders a dividend |
CLASSIFYING EXPENSES
分类费用
Distribution Costs are any expenses incurred in transferring ownership of finished goods to the consumer. Those expenses incurred through the promotion, storage, selling and delivery of the inventory for sale.
分销成本是将成品所有权转让给消费者所发生的任何费用。因促销、储存、销售和配送待售库存而产生的费用。
Administrative Expenses Administrative expenses are costs associated with the administration of the entity as a whole (running the business).
管理费用 管理费用是与整个实体的管理（经营业务）相关的成本。
Finance Costs relate to financing the business from external sources.
财务成本与 从外部来源为企业融资有关。
Interest paid on money borrowed by the business is the only finance cost we will have.
企业借款支付的利息是我们唯一的财务成本。
The above definitions can be found in the Level One Accounting Appendix.
上述定义可在 Level One 会计附录中找到。
(NZQA, 2019)
（NZQA，2019 年）
Example of Expenses
费用示例
SECTION EIGHT EQUITY
第八节 权益
EQUITY
公平
Equity is a financial element.
公平是一种财务要素。
The NZ Conceptual Framework includes definitions for the financial elements.
新西兰概念框架包括财务要素的定义。
The residual interest in the assets of the entity after deducting all its liabilities.
扣除实体所有负债后，实体资产中的剩余权益。
(2018 NZ Conceptual Framework - XRB, 2018)
（2018 年新西兰概念框架 - XRB，2018 年）
In simple terms, this means deducting the value of liabilities from the value of assets. This can be represented in the basic accounting equation.
简单来说，这意味着从资产价值中扣除负债的价值。这可以用基本会计方程式来表示。
THE BASIC ACCOUNTING EQUATION
基本会计方程式
A reminder that the basic accounting equation shows the relationship between assets, liabilities, and equity of a business at a point in time.
提醒一下，基本会计方程显示了企业在某个 时间点的 ssets、iabilities 和 e quity 之间的关系。
The accounting equation can be written in two ways:
accounting e等式可以用两种方式写成：
Equity = Assets – Liabilities
权益 = 资产 – 负债
OR
或
Assets = Liabilities + Equity
资产 = 负债 + 权益
EQUITY IN A COMPANY
公司股权
We will look at two types of equity in a company.
我们将研究公司的两种股权。
Share Capital Eq
股本等值
This is the shares that have been issued. A share is part of the company’s capital. When shareholders buy shares, they own part of the company and are entitled to receive a dividend.
这是已发行的股票。A 股是公司资本的一部分。当股东购买股票时，他们拥有公司的一部分并有权获得股息。
Retained Earnings Eq
留存收益均衡
Retained Earnings is that part of the profit after tax that has not been distributed to shareholders as a dividend and is kept to run the business.
留存收益是税后利润中尚未作为股息分配给股东并保留用于经营业务的部分。
Dividends (-Eq) are taken from retained earnings (decreasing) to give to the shareholders. A dividend is a distribution of profit. The shareholders receive the dividend as a reward for owning shares in the company.
股息 （-Eq） 从留存收益（减少）中提取给股东。 股息是利润的分配。股东获得股息作为拥有公司股份的奖励。
CHANGES IN EQUITY
权益变动
Equity will increase or decrease depending on changes in assets or liabilities.
权益将根据资产或负债的变化而增加或减少。
We have already seen that income and expenses are recognised when assets and liabilities increase or decrease.
我们已经看到，当资产和负债增加或减少时，收入和支出会得到确认。
When income and expenses are recognised the company will report its profit.
当收入和支出得到确认时，公司将报告其利润。
Profit = Income – Expenses
利润 = 收入 – 费用
As a company is a separate legal entity it must pay income tax. The current rate of income tax for a company is 28% of its profit.
由于公司是一个独立的法人实体，因此它必须缴纳所得税。公司目前的所得税税率是其利润的 28%。
The company will report its Profit after Tax in the Statement of Comprehensive Income.
公司将在 全面收益表中报告其税后利润。
Changes in equity for a company can be summarised in this table:
公司的权益变动可以总结在下表中：
Increases in Equity | Profit After Tax |
Contributions from shareholders – the company issues shares to shareholders. | |
Decreases in Equity | Distributions to shareholders – the company pays the shareholders a dividend. |
(2018 NZ Conceptual Framework - XRB, 2018)
（2018 年新西兰概念框架 - XRB，2018 年）
GOALS CHECKLIST - ARE YOU ABLE TO DO THE FOLLOWING?
目标清单 - 您能够执行以下操作吗？
Explain the purpose of accounting. | |
Identify the users and stakeholders of accounting information and how the information will be used. | |
Explain these concepts and identify if they have been applied or not applied: Accounting Entity, Monetary Measurement, Going Concern, Period Reporting, Historical Cost | |
Explain the advantages and disadvantages of a sole proprietor and a company. | |
Classify assets and liabilities, income, and expenses. | |
Explain how a financial element meets the definitions in the NZ Conceptual Framework. | |
Explain how equity changes for a company. |
BIBLIOGRAPHY
书目
2018 NZ Conceptual Framework - XRB. (2018, May). Retrieved from External Reporting Board: https://www.xrb.govt.nz › dmsdocument
2018 年新西兰概念框架 - XRB。 （2018 年 5 月）。取自外部报告委员会：https://www.xrb.govt.nz › dmsdocument
Accounting Tools. (2020, January). AccountingTools Dictionary. Retrieved from AccountingTools: https://www.accountingtools.com/dictionary
会计工具。（2020 年 1 月）。AccountingTools 词典。取自 AccountingTools： https://www.accountingtools.com/dictionary
NZQA. (2019, December 3). Resources for internally assesssed achievement standards/Social Sciences/Accounting/Level 1. Retrieved from TKI: http://ncea.tki.org.nz/Resources-for-Internally-Assessed-Achievement-Standards/Social-sciences/Accounting/Level-1-Accounting
新西兰质量局。（2019 年 12 月 3 日）。内部评估成就标准/社会科学/会计/1 级的资源。 取自 TKI：http://ncea.tki.org.nz/Resources-for-Internally-Assessed-Achievement-Standards/Social-sciences/Accounting/Level-1-Accounting