設定背景 SETTING THE STAGE

L01 應計會計 L01 Accrual Accounting

• 什麼 描述應計會計如何實現及時報告並更準確衡量公司的經濟績效。
  WHAT Describe how accrual accounting allows for timely reporting and a better measure of a company’s economic performance.
• 為什麼 企業收入產生於公司從事有利可圖的商業活動。這些經濟活動的時間點不一定與現金收付的時間相符。
  WHY Business income arises when a company engages in profitable business activities. The timing of those economic activities does not necessarily match up with when cash is collected or paid.
• 如何 在衡量公司的收入時，會計師先從現金收款和現金付款的簡單數據開始，然後利用考慮公司商業活動微妙時間點的應計調整來精確這些數據。
  HOW In measuring a company’s income, accountants start with the simple data about cash receipts and cash payments but then fine tune those data using accrual adjustments that consider information about the subtle timing of the company’s business activities.

定期報告 Periodic Reporting

• 公司的財務狀況（來自資產負債表）
  The financial position of a company (from the balance sheet)
• 當前營運的相對成敗（來自綜合損益表）
  The relative success or failure of current operations (from the statement of comprehensive income)
• 現金流量的性質與範圍（來自現金流量表）
  The nature and extent of cash flows (from the statement of cash flows)

圖表 4.1 EXHIBIT 4.1

一家公司財務狀況的全貌──其在達成經濟目標上的成功或失敗──必須等到企業「生命週期」結束後才能真正完整。然而，
The financial picture of a company-its success or failure in meeting its economic objectives-cannot really be complete until the “life” of a business is over. However,

經理人、所有者和債權人無法等待 10、20 或 100 年才能獲得企業的精確會計報告。
managers, owners, and creditors cannot wait 10,20 , or 100 years to receive an exact accounting of a business.
為了提供及時的會計資訊，期間假設將企業的生命週期劃分為明確且相對較短（通常為 12 個月或更短）的會計期間。12 個月的會計期間稱為會計年度。
In order to provide timely accounting information, the timeperiod assumption divides the life of an enterprise into distinct and relatively short (generally 12 months or less) accounting periods. The 12-month accounting period is referred to as the fiscal year.
當一個實體在 12 月 31 日結帳時，其報告是基於曆年。
When an entity closes its books on December 31, its reports are based on a calendar year.

• 期間假設 指企業的營運生命被劃分為明確且相對較短的時間區間，以便會計資訊能及時提供。
  time-period assumption The idea that the life of a business is divided into distinct and relatively short time periods so that accounting information can be timely.
• 會計年度 指實體的報告年度，涵蓋 12 個月的會計期間。
  fiscal year An entity’s reporting year, covering a 12-month accounting period.
• 曆年 指一個實體從 1 月 1 日到 12 月 31 日的報告年度。
  calendar year An entity’s reporting year from January 1 to December 31.

國際 INTERNATIONAL

全球報告頻率
Frequency of Reporting around the World

權責發生制會計與現金制會計之比較
Accrual- versus Cash-Basis Accounting

• 權責發生制會計是一種會計系統，其中收入在符合特定標準時被確認
  accrual-basis accounting A system of accounting in which revenues are recognized when certain criteria are
  收入在符合特定標準時被確認（記錄），而不考慮現金何時收到。費用在發生時記錄，而不考慮何時支付。
  revenues are recognized (recorded) when certain criteria are satisfied without regard for when cash is received. Expenses are recorded as incurred without regard for when they are paid.
  權責發生制會計要求收入和費用必須分配到其適當的會計期間，這些期間不一定與現金收付的時間相符。
  Accrual accounting requires that revenues and satisfied, and expenses are recorded as they are incurred, not necessarily expenses be assigned to their proper accounting periods, which do not necessarily when cash is received or coincide with the periods in which cash is received or paid.
  已支付。 paid.
• 配比原則matching principle

圖表 4.2 EXHIBIT 4.2

配合原則 The Matching Principle

• 2022 年期間，Karas Brothers 向客戶開立了 50,500 美元的顧問服務費用帳單，該服務於 2022 年提供。
  During 2022, Karas Brothers billed clients $50,500 for consulting services performed in 2022.
• 截至 2022 年 12 月 31 日，Karas 已從客戶收到 22,000 美元現金，餘額 28,500 美元預計於 2023 年收回。
  By December 31, 2022, Karas had received $22,000 in cash from customers, with the $28,500 balance expected in 2023.
• 2022 年期間，Karas 支付了 $\mathrm{\$}21,900$$\mathrm{\$}21,900$$21,900\$ 21,900 美元用於各項已發生的費用。
  During 2022, Karas paid $\mathrm{\$}21,900$$\mathrm{\$}21,900$$21,900\$ 21,900 for various expenses that had been incurred.
• 2022 年 12 月 31 日，Karas 仍欠薪資費用 11,200 美元，將於 2023 年 1 月支付。
  On December 31, 2022, Karas still owed $11,200 for salaries expenses incurred, which will be paid during January 2023.

Karas Brothers 應報告 2022 年的收入多少？答案取決於使用現金基礎會計還是權責發生制會計。如以下所示，採用現金基礎會計，報告的收入為 $\mathrm{\$}100$$\mathrm{\$}100$$100\$ 100 。採用權責發生制會計，報告的收入為 $\mathrm{\$}17,400$$\mathrm{\$}17,400$$17,400\$ 17,400 。
How much income should Karas Brothers report for 2022? The answer depends on whether cash- or accrual-basis accounting is used. As shown below, with cash-basis accounting, reported income would be $\mathrm{\$}100$$\mathrm{\$}100$$100\$ 100. With accrual-basis accounting, reported income would be $\mathrm{\$}17,400$$\mathrm{\$}17,400$$17,400\$ 17,400.

請記住這一點 REMEMBER THIS

• 權責發生制會計是指在費用和收入發生並被確認時進行記錄的過程，無論現金何時支付或收取。GAAP 要求採用權責發生制會計，因為它比現金基礎會計提供更佳的績效衡量。
  Accrual accounting is the process of recording expenses and revenues when incurred and recognized, regardless of when cash is paid or received. Accrual accounting is required by GAAP because it provides a better measure of performance than does cash-basis accounting.
• 收入確認準則規定了確認收入時必須符合的條件。
  The revenue recognition criteria stipulate the conditions to be fulfilled when recognizing revenue.
• 配合原則指出，費用應在相應資產或服務被使用時報告，這通常與現金支付的時間期間不同。
  The matching principle states that expenses are reported when the corresponding asset or service is used, which is often not the same time period as when cash is paid.
• 現金基礎會計 是一種會計制度，交易僅在現金收付時記錄，收入與費用亦僅在此時確認。
  cash-basis accounting A system of accounting in which transactions are recorded and revenues and expenses are recognized only when cash is received or paid.

注意事項 CAUTION

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解決方案 SOLUTION

每一項目中，應於本年度報告的收入金額為該年度內已提供服務的價值，與收取現金的金額無關。
For each item, the amount of the revenue to be reported in the current year is the value of the services that were provided during the year, independent of the amount of cash collected.

LO2 調整分錄 LO2 Adjusting Entries

• WHAT 解釋調整分錄的必要性，並為未記錄的應收款、未記錄的負債、預付費用及未賺取收入製作調整分錄。
  WHAT Explain the need for adjusting entries and make adjusting entries for unrecorded receivables, unrecorded liabilities, prepaid expenses, and unearned revenues.
• WHY 許多經濟活動是逐步發生的。若無特別調整，會計紀錄將無法反映這些逐步活動的影響。
  WHY Many economic activities happen gradually. Without special adjustments, the accounting records would not reflect the impact of these gradual activities.
• 調整分錄是一種特殊類別的日記帳分錄，於每個會計期間結束時進行，以確保所有資產和負債在資產負債表上正確報導，並且所有收入和費用均包含在綜合損益表的淨利計算中。
  HOW Adjusting entries, which are a special category of journal entries, are made at the end of each accounting period to ensure that all assets and liabilities are properly reported on the balance sheet and that all revenues and expenses are included in the computation of net income in the statement of comprehensive income.
• 調整分錄是在每個會計期間結束時所需的分錄，用以依權責發生制確認該期間的收入與費用，並正確報導資產、負債、權益、收入及費用帳戶的金額。
  adjusting entries Entries required at the end of each accounting period to recognize, on an accrual basis, revenues and expenses for the period and to report proper amounts for asset, liability, equity, revenue, and expense accounts.

• 判斷所有資產與負債的記錄金額是否正確。如有誤，應借記或貸記適當的資產或負債帳戶。簡言之，就是修正資產負債表。
  Determine whether the amounts recorded for all assets and liabilities are correct. If not, debit or credit the appropriate asset or liability account. In short, fix the balance sheet.
• 根據前一步驟中資產與負債記錄金額的變動，判斷所需的收入或費用調整。借記或貸記適當的收入或費用帳戶。簡言之，就是修正綜合損益表。
  Determine what revenue or expense adjustments are required as a result of the changes in recorded amounts of assets and liabilities indicated in the previous step. Debit or credit the appropriate revenue or expense account. In short, fix the statement of comprehensive income.

• 未記錄的應收款項Unrecorded receivables
• 未記錄的負債Unrecorded liabilities
• 預付費用Prepaid expenses
• 未賺取收入Unearned revenues

未記錄應收款項 Unrecorded Receivables

• 11 月 1 日，您與一個公寓大樓簽訂了一份為期一年的合約，提供每週一般園藝服務，並每三個月向客戶開立帳單。合約條款規定您每月可賺取 400 歐元。
  On November 1, you entered into a year-long contract with an apartment complex to provide general landscaping services each week and bill the customer every three months. The terms of the contract state that you will earn € 400 per month.
• 截至 12 月 31 日，應認列草坪護理收入 800 歐元（11 月 400 歐元及 12 月 400 歐元），但尚未入帳，且將於 2023 年 1 月底才開立發票或收到款項。自 10 月底以來，尚未就此合約進行任何分錄。
  As of December 31, Lawn Care Revenue of €800 (€400 for November and €400 for December) should be recognized but has not been recorded and will not be billed or received until the end of January 2023. No entry has been made since the end of October with respect to this contract.

• 未記錄的應收款：在一個期間內已賺取但於該期間結束時尚未記錄的收入。
  unrecorded receivables Revenues earned during a period that have not been recorded by the end of that period.
• 未記錄的負債：在一個期間內已發生但於該期間結束時尚未記錄的費用。
  unrecorded liabilities Expenses incurred during a period that have not been recorded by the end of that period.
• 因為你兄弟是每兩週領薪水，他十二月最後一週的薪資（直到一月領到薪水時才會支付）是一項未入帳的負債。
  Because your brother is paid bi-weekly, his salary for the last week of December (which won’t be paid until he receives payment in January) is an unrecorded liability.

未記錄負債 Unrecorded Liabilities

• 您的兄弟自公司成立以來一直在工作。他每兩週領取 700 歐元的薪資。下一個發薪日是 2023 年 1 月 7 日。由於 12 月 31 日正好處於薪資期間的中間，應將一半的工資分配到 2022 年。
  Your brother has worked for the company since its inception. He is paid €700 every two weeks. The next payday is on January 7, 2023. Since December 31 falls halfway through the pay period, one-half of his wages should be allocated to 2022.
• 回想第三章中提到，您向銀行借款 $€2,000$$€2,000$€2,000€ 2,000 ，並承諾每月一日支付 $€178$$€178$€178€ 178 ，該付款的一部分歸屬於利息 ${}^1$${}^1$^(1){ }^{1} ，另一部分歸屬於本金。您的下一筆付款將於 2023 年 1 月 1 日到期，但與該付款相關的利息費用應歸屬於實際使用資金的期間——2022 年 12 月。
  Recall from Chapter 3 that you borrowed $€2,000$$€2,000$€2,000€ 2,000 from the bank with the promise that on the first of every month you would make a $€178$$€178$€178€ 178 payment-a portion of that payment being attributed to interest ${}^1$${}^1$^(1){ }^{1} and a portion to principal. Your next payment is due on January 1, 2023, but the interest expense associated with that payment should be attributed to the period in which the money was actually used-December 2022.
  假設必須在 2022 年 12 月 31 日認列 20 歐元的利息。
  Assume that interest of €20 must be recognized on December 31, 2022.

為了反映其當前的財務狀況和收益，您的園藝公司必須在帳目中記錄這些事件的影響，即使現金交易尚未發生。工資將於 2023 年才支付。
To represent its current financial position and earnings, your landscaping company must record the impact of these events in the accounts, even though cash transactions have not yet occurred. The wages will not be paid until 2023.
然而，根據權責發生制會計，這些成本屬於 2022 年的費用，應在本年度的綜合損益表中認列，並在年終資產負債表中列示相應的負債。
Under accrual-basis accounting, however, these costs are expenses of 2022 and should be recognized on this year’s statement of comprehensive income, with the corresponding liability shown on the balance sheet as of the end of the year.
為了修正資產負債表，應將應付薪資貸記（增加） $€350$$€350$€350€ 350 。確認此負債可確保資產負債表正確報告此負債，該負債是在 2022 年期間產生並於年底存在。
To fix the balance sheet, Wages Payable must be credited (increased) for $€350$$€350$€350€ 350. Recognition of this liability ensures that the balance sheet properly reports this liability, which was created during 2022 and exists as of the end of the year.
此調整分錄的借方為薪資費用，確保該費用正確列入 2022 年綜合損益表。調整分錄如下：
The debit of this adjusting entry is to Wages Expense, resulting in the proper inclusion of this expense in the 2022 statement of comprehensive income. The adjusting journal entry is as follows:

12 月 31 日 薪資費用 $\dots \dots \dots \dots \dots \dots \dots \dots \dots \dots$$\dots \dots \dots \dots \dots \dots \dots \dots \dots \dots$dots dots dots dots dots dots dots dots dots dots\ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots
Dec. 31 Wages Expense $\dots \dots \dots \dots \dots \dots \dots \dots \dots \dots$$\dots \dots \dots \dots \dots \dots \dots \dots \dots \dots$dots dots dots dots dots dots dots dots dots dots\ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots
應付薪資 $\dots \dots \dots \dots \dots \dots \dots \dots \dots \dots$$\dots \dots \dots \dots \dots \dots \dots \dots \dots \dots$dots dots dots dots dots dots dots dots dots dots\ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots Wages Payable $\dots \dots \dots \dots \dots \dots \dots \dots \dots \dots$$\dots \dots \dots \dots \dots \dots \dots \dots \dots \dots$dots dots dots dots dots dots dots dots dots dots\ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots
記錄工資的負債。
To record obligation for wages.

Dec. 31 Interest Expense
Interest Payable

 20
To record interest incurred.

預付費用 Prepaid Expenses

• 2022 年 11 月 1 日，您為舊卡車購買了一份六個月的保險，支付了 600 歐元的保費。
  On November 1, 2022, you purchased a six-month insurance policy on your old truck, paying a €600 premium.
• 2022 年 12 月 15 日，您購買了數月的用品（肥料、除草劑等），總成本為 $€350$$€350$€350€ 350 。年終時，仍有價值 225 歐元的用品存貨。
  On December 15, 2022, you purchased several months’ of supplies (fertilizer, weed killer, etc.) at a total cost of $€350$$€350$€350€ 350. At year-end, supplies costing €225 were still on hand.

• 預付費用prepaid expenses

提前支付的款項，通常用於記入費用的項目。
Payments made in advance for items normally charged to expense.
€600（6 個月 × 每月€100）
€600 (6 months × €100 per month)

預收收入 Unearned Revenues

• 2022 年 12 月 1 日，一位客戶支付您 225 歐元，預付三個月（ $€75\times 3$$€75\times 3$€75 xx3€ 75 \times 3 ）的園藝服務費用，服務期間自 2022 年 12 月 1 日開始至 2023 年 2 月 28 日結束。該客戶將前往夏威夷長期度假，並希望您在她不在時照顧庭院。
  On December 1, a client pays you €225 for three months ( $€75\times 3$$€75\times 3$€75 xx3€ 75 \times 3 ) of landscaping services to be provided for the period beginning December 1, 2022, and ending February 28, 2023. This client is going to Hawaii for an extended vacation and would like you to take care of the grounds in her absence.

x

• 預收收入unearned revenues

注意事項 CAUTION

「預收收入」這個名稱對於負債來說有些棘手。負債會在資產負債表中報告。不要犯將預收收入與綜合損益表上的收入混淆的錯誤。
“Unearned Revenue” is a tricky name for a liability. Liabilities are reported in the balance sheet. Don’t make the mistake of including Unearned Revenue with the revenues on the statement of comprehensive income.

• 產生一項資產，generating an asset,
• 使用掉一項資產，
  using up an asset,
• 記錄已發生但尚未入帳的費用，或
  recording an incurred but unrecorded expense, or
• 記錄尚未確認的收入。
  recording revenue that has yet to be recognized.

請記住這一點 REMEMBER THIS

製作分錄的兩步驟分析：
Two－step analysis in making journal entries：

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解答 SOLUTION

L03 編製財務報表
L03 Preparing Financial Statements

• 說明 編製財務報表及附註說明。
  WHAT Explain the preparation of the financial statements and the explanatory notes.
• 原因 公司試算表中的帳戶餘額會以能突顯數字間重要關係的方式呈現在財務報表中。
  WHY The account balances in a company’s trial balance are presented in the financial statements in ways that highlight important relationships among the numbers.
• 如何使用帳戶餘額編製財務報表。對於許多公司來說，這些餘額背後的數據和流程會由獨立審計師進行檢查。
  HOW Use the account balances to prepare the financial statements. For many companies, the data and processes underlying these balances are checked by an independent auditor.

1. 識別所有收入與費用—這些帳戶餘額用於編製綜合損益表。
   Identify all revenues and expenses-these account balances are used to prepare the statement of comprehensive income.
2. 計算淨利—用收入減去費用。 ${}^4$${}^4$^(4){ }^{4}
   Compute net income-subtract expenses from revenues. ${}^4$${}^4$^(4){ }^{4}
3. 計算期末保留盈餘餘額—以前期保留盈餘為起點。
   Compute the ending retained earnings balance-Retained Earnings from the previous period is the starting point.
   淨利（在步驟 2 中計算），而非全面收益，會加到期初保留盈餘餘額，並扣除本期股利（參見第 2 章）。
   Net income (computed in step 2), instead of comprehensive income, is added to the beginning retained earnings balance, and dividends for the period are subtracted (see Chapter 2).
4. 使用試算表中的資產負債表科目及步驟 3 計算出的更新後保留盈餘餘額，編製資產負債表。
   Prepare a balance sheet using the balance sheet accounts from the trial balance and the updated retained earnings balance computed from step 3.

財務報表編製
Financial Statement Preparation