会计思维导图

国际会计思维导图，国际会计是西文企业会计的一个最新发展。它是第二次世界大战以后，随着跨国公司的蓬勃发展，国际贸易的日益频繁和资本投资的日趋国际化而产生并日益发展起来的。单元只有1-10，有需要可以下载！

International Accounting

• Intruduction介绍
  • Accounting Elements会计元素
  • Concepts and principles概念原则
    • entity会计主体原则
      • period会计分期假设
    • unit
      • Going concern持续经营原则
    • cost历史成本原则
      • conservatism稳健性原则
    • Full disclosure充分纰漏原则
  • Typle of Standards会计准则
    • IAS国际会计准则
    • CAS我国会计准则
• Cash现金
  • Acoounting for Current Assets流动资产会计
  • Nature of cash自然现金
    • Management Responsibilities管理责任
    • Major steps主要步骤
    • Petty cash fund零用现金基金
      • Establish建立
      • Make disbursement支付
      • Replenish补充
• Bank Accounts银行账户
  • Making bank deposits银行存款
  • Writing checks开出支票
• Receivables应收账款
  • Classification of receivables应收账款分类
    • Accounts receivable应收账款
    • Notes receivable应收票据
    • Other receivables其它应收款
  • Characteristics of Notes receivable特征
    • Due date到期日
    • Interest利息
  • Impairments of receivables应收款项减值
    • Allowance备抵法
    • Recovery of Impairment Loss恢复减值损失
    • Writing off Bad Debts注销坏账
• Inventories存货
  • Nature of inventories存货性质
  • Initial measurement of inventories存货初步量度
    • purchase price进价
    • Transportation cost运输成本
    • cash discounts现金折扣
  • Further costs of inventories存货的进一步成本
    • Direct labor cost直接人工成本
    • Manufacturing overhead制造费用
  • system体系
    • prepetual inventory前期库存
    • periodic inventory定期盘存制
  • Assumption假想
    • specific特定,细节
    • inventory cost flow存货成本流转法
• Property,plant and equipment不动产，厂房，设备
  • Depreciation折旧法
    • straight-line直线法折旧
    • units-of-production工作量法
    • Accelerated加速
      • Double-declining balance双倍余额递减法
      • Sum-of-the-year-degits年数总和法
• Expenses费用
  • accounting for expenses会计费用
    • manufacturing costs制造成本
    • distribution cost成本配送
    • administrative expenses管理费用
    • finance cost融资成本
  • Ias versus cas国际会计标准和我国会计准则
    • borrowing costs借款费用
    • income taxes所得税费用
• revenue收益
  • recognition承认
    • interests利息
    • royalties版权
    • dividends红利
  • provision of services提供劳务
    • percentage of completion method完工百分比法
    • cosst recovery method成本回收法
    • construction contract建造合同
    • interests,royalties,and dividends利益、版税和红利
  • recording记录
    • operating cycles 经营周期
    • ordinary operating activities经营活动
    • cash,trade and sales returns and allowance现金，贸易和销售退货和津贴
    • specific transaction特定交易
      • sales and repurchase销售回购
      • consignment委托
      • cash on delivery sales 货到付款
      • sales to intermediate parties销售中间方
      • subscripyion to publications and similar items订阅出版物和类似项目
      • real estate sales房地产销售
      • installment sale分期付款
    • provision of service服务条款
      • percentage of completion method完工百分率法
      • cost recovery method成本回收法
• Equity所有者权益
  • classification分类
    • share capital股本
    • share premium股票溢价
    • retained earnings留存收益
    • accumulated other comprehensive income综合收益总额
    • Treasury shares库藏股
    • non-controlling interest不具控制力股权
  • paid-in capital from issuing share发行股份的实收资本
    • authorised,issued,called-up and paid-up share capital已授权、已发行、已收缴及已缴股本
    • classes of share双股份
    • issue share with face value发行面值
    • issue share with premium price溢价发行股票
• Liabilities负债
  • current liability流动负债
    • short-term Borrowings长期负债
    • accounts payable应付账款
    • short-term Notes payable应付票据
    • Unearned Revenues预收收入
  • Non-current libility非流动负债
    • bonds payable应付债券
    • valuation and initial recognition of bonds债券的估值及初步确认
      • principal原则
      • coupon息票
      • mayirity到期
      • yield收益率
    • effective-interest method
    • long-term notes payable
• 无形资产Intangible Assets
  • Definition定义
    • 可辨识性identifiability
    • 控制control
    • 预期收益Future economic benefits
  • Measurement量度
    • Separately Acquired 个别购入
    • Acquired in a business combination企业合并所得
    • Internally generated goodwill自创商誉
    • Other其它
      • research研究
      • development 发展
      • cost of an internally Generated intangible asset内部产生的无形资产的成本
• 主题