Chapter 1 An Overview of Accounting

Chapter 1 An Overview of Accounting

Unit 1 Accounting and Accounting Profession

INTRODUCTION TO ACCOUNTING

Accounting is an information system that identifies, records, and communicates relevant, reliable, and comparable information about an organization’s business activities that can be expressed in monetary terms.

Identifying business activities requires selecting transactions and events relevant to an organization.

Recording business activities requires keeping a chronological log of transactions and events measured in monetary unit and classified and summarized in a useful format.

Communicating business activities requires preparing accounting reports such as financial statements. It also requires analyzing and interpreting such reports.

A person who specializes in this field is known as an accountant.

Accounting is often called the language of business because all organizations set up an accounting information system to communicate data to help people make better decisions.

DISTINCTION BETWEEN BOOKKEEPING AND ACCOUNTING

The bookkeeper simply enters data in financial record books; this is just one part of accounting. Accounting also identifies and communicates information on transactions and events, and it includes the crucial processes of analysis and interpretation.

DIVISIONS OF ACCOUNTING

The field of accounting is divided into three broad divisions: public, governmental, and private. Public accounting is the field of accounting that provides a variety of accounting services to clients for a fee. A professional accountant who works in a public accounting firm usually is a Certified Public Accountant (CPA). The British equivalent for a CPA is CA, representing chartered accountants.

Public Accounting: Auditing, which is a typical of assurance services, is one of the main functions of a CPA firm. Among audit services, the most common is the financial statement audit. Other types of audit services include operational audits and compliance audits. Tax preparation and planning is another function of a public accountant. Management advisory services are among the fastest growing practice areas in accounting firms.

Governmental Accounting: Many accountants work in government offices or for nonprofit organizations. These two areas are often joined together under the term governmental and institutional accounting. The two are similar because of legal restrictions in the way in which they receive and spend funds.

Private Accounting: Private accountants, also called management accountants, work for a single business and are responsible for collecting, processing, and reporting financial information. Private accountants are employed in a variety of capacities. For example, the chief accounting officer for a private enterprise typically is known as the controller, and the head financial officer is often called the treasurer.

PROFESSIONAL ETHICS

The goal of accounting is to provide useful information for decisions. For information to be useful, it must be trusted. This demands professional ethics in accounting. Ethics are beliefs that distinguish right from wrong. They are accepted standards of good and bad behavior.

Unit 2 Accounting Assumptions

Accounting assumptions are the basic foundation upon which our generally accepted accounting rests. Five basic assumptions significantly affect the recording, measuring, and reporting of accounting information. They include separate entity, going concern, time-period, monetary unit, and the accrual basis of accounting.

SEPARATE ENTITY ASSUMPIJON

Separate entity assumption means that the enterprise can be accounted for and reported independent of its owners and other stakeholders. Under the separate entity assumption, all accounting records and reports are developed from the viewpoint of a single entity, whether it is a proprietorship, a partnership, or a corporation.

GOING CONCERN ASSUMPTION

The going concern assumption is also known as the continuity assumption. Under the going concern assumption, the business entity is expected not to liquidate but to continue operations for the foreseeable future. That is, it will stay in business for a period of time sufficient to carry out contemplated operations, contracts, and commitments.

ACCOUNTING-PERIOD ASSUMPTION

This assumption is also known as the time-period assumption. It is contemporary accounting practice to measure the result of an entity’s operation over a relatively short period and to present a balance sheet at frequent interval.

The economic activity of a business is continuous. The operating results of any business enterprise cannot be known with certainty until the company has completed its life span and ceased doing business. In the meantime, external decision-makers require timely accounting information to satisfy their analytical needs. To meet their needs, the accounting period assumption requires that change in a business’s financial position be reported over a series of shorter time periods. MONETARY UNIT ASSUMPTION

In financial accounting, an entity’s transactions are recorded in the accounts in the monetary unit of the country in which it is operating. However, 1n general, financial statements are presented in the currency of the country where the reports are published.

The use of money as the unit of account is accepted today without question, but this has not always been the case.

The use of money as a unit of account does create some difficulties. In the first place, transactions must be expressed in money terms before they can be recorded in the accounts. This assumption means that many important aspects of a mode rn business’s operations cannot be embodied in the financial statements.

ACCRUAL BASIS OF ACCOUNTING

In order to provide the best matching of expenses with revenues and the most useful income figure, the accrual basis of accounting has been developed and become one of the generally accepted accounting conventions. Using the accrual basis of accounting means that revenues, expenses and other changes in assets, liabilities, and owners’ equity are accounted for in the period in which the economic event takes place, not necessarily when the cash inflows and outflows take place.

Unit 3 Accounting Recognition and Measurement Principles

COST PRINCIPLE

The cost principle means that accounting information is based on actual cost. Cost is measured on a cash or equal-to-cash basis. This means if cash is given for a service, its cost is measured as the amount of cash paid. If something besides cash is exchanged (such as a car traded for a truck), cost is measured as the cash value of what is given up or received. The cost principle emphasizes reliability, and information based on cost is considered objective.

There are many alternative measurement bases, including replacement cost, net realizable value, current market value, and the sum of the cash flows an item will generate over its life, discounted at an appropriate rate. Generally, historical cost should be used as a measurement base. Yet other valuation bases are used in specified circumstances, for example, obsolete inventory is carried at market value or the net realizable value when this amount is less than cost.

MATCHING PRINCIPLE

Matching Principle refers to the timing of recognition of revenues and expenses in the income statement. Under this concept, all expenses incurred in earning revenue should be recognized in the same period the revenue is recognized.

Some costs are directly related to revenues, such as inventory costs for goods sold and labor costs in a service contract. But even in those direct costs, there is considerable flexibility in measurement. For most types of cost, expenses are only indirectly related to specific revenue-generating activity. These indirect costs are often called overhead, and they constitute a majority of the costs of most companies. As a result, most matching is not directly to revenue, but is instead to time periods. Examples are the expenditures for administration and for promotional activities. These items are period costs—they are recognized as expenses during the period in which they are incurred.

CONSERVATISM

It is a characteristic of modern accounting that accountants act conservatively or prudently in the measurement of profit. In general, this means that accountants use reasonable pessimism in measurement revenues and expenses. Revenues are not recorded until they are reasonable certain, but expenses are recorded as soon as they become probable.

Similarly, when accountants have a choice of measurements of cost for assets and liabilities, they will, other things being equal, choose the lowest for assets and the highest for liabilities. The effect of this principle is that reported profits and net assets will be lower than under most alternative assumptions.

MATERIALITY

It is contemporary accounting practice to record and report separately only those transactions and events that are material. An item is judged to be material if it is important enough to influence the decisions of statement users.

DIFFERENTIATE CAPITAL AND REVENUE EXPENDITURE

Capital expenditures are expenditures expected to yield benefits beyond the current accounting period, that is, have future cash flows, and thus should be added to the plant and equipment or capital asset account. The cost of a capital asset is recognized as an expense in current and future periods through depreciation. Expenditures which are expected to yield benefits only in the current period are called revenue expenditures.

SUBSTANCE OVER FORM

An important aspect of representational faithfulness is substance over form. This principle requires that transactions and other events are accounted for and presented in accordance with their substance and economic reality and not merely their legal form. In other words, accounting information should represent what it purports to represent and should report the economic substance of transactions, not just their form or surface appearance.

Unit 4 Information Users

Accounting information system serves many kinds of users who can be divided into two groups: external users and internal users.

EXTERNAL USERS

Financial accounting is the area of accounting aimed at serving external users by providing them with financial statements. These statements are known as general-purpose financial statements. External users of accounting information are not directly involved in running the organization. Present and potential investors

Shareholders are the owners (present investors) of a corporation and the public are the potential investors. They use financial statements and other information about an enterprise to make decisions about increasing (to buy stock), decreasing (to sell stock), maintaining (to hold stock) their investment in the entity.

Creditors

Creditors or lenders loan money or other resources to an organization. They use the same financial statements to evaluate whether the corporation can repay its debts or obligations.

Government agencies

Government agencies (the regulators) are another major user of financial information about a firm. For example, the Internal Revenue Service (IRS) and other tax authorities require organizations to file accounting reports in computing taxes.

Other external users

Accounting serves the needs of many other external users. For example, employees and labor unions use financial statements to judge the fairness of wages, assess job prospects, and bargain for better wages.

INTERNAL USERS

Internal users of accounting information are those directly involved in managing and operating an organization. Company managers are the primary internal users of accounting information. Managerial accounting is the area of accounting that serves the decision-making needs of internal users. Internal reports are not subject to the same rules as external reports and instead are designed with the special needs of information users in mind.

Unit 5 Quality Characteristics of Accounting Information

Quality characteristics are qualitative criteria which are used to evaluate the possible measurement options and choose the most appropriate accounting policies for the given situation. The most widely recognized quality criteria include relevance, reliability, understandability, and comparability.

RELEV ANCE

Theoretically, relevance is the most important qualitative characteristic. If accounting information is to be of any use, it must be relevant for its intended use.

Qualities relate to relevance are:

Predict value: Accounting information should be helpful to external decision-makers by increasing their ability to make predictions about the outcome of future events.

Feedback value: Accounting information should be helpful to external decision-makers who are confirming past predictions or making updates, adjustments, or corrections to predictions. Timeliness: Accounting information should be reported soon enough for it to be useful for decision-making.

RELIABILITY

Information is reliable if users can depend on it as a sufficiently accurate measure of what it is intended to measure. To ensure reliability, accounting information must be free from error and bias and faithfully represent what it claims to represent.

There are three components to reliability:

Truthfulness

This attribute is also sometimes called validity. Information must are a faithful picture of the facts and circumstances involved, as a city map should accurately represent the layout of the city that it represents.

Verifiability

If knowledgeable and independent observers can apply an accounting measurement and obtain essentially the same result, the measurement is said to be verifiable.

Neutrality

The term neutrality indicates the characteristic of freedom from bias. Accounting information is biased if the measurements result in consistent overstatements or understatements of the items being measured.

UNDERSTANDABILIIY

Information must be understandable to be useful to users in their decision-making process. Understandability does not mean that all information has to be reduced to the lowest common level or simplified so that the least sophisticated investor should understand it. The assumption is that investors and creditors have a reasonable understanding of business and economic activities, as well as some understanding of accounting.

COMPARABILITY

Comparability is a characteristic of the relationship between two pieces of information rather than of a particular piece of information by itself. There are two aspects of comparability--consistency and uniformity.

Consistency

Consistency involves applying accounting concepts and principles from period to period in the same manner. There is presumption that an accounting principle once used should not be changed. The consistency convention does not mean that accounting methods cannot be changed. A change should be made where a new procedure would result in financial statements with improved truth and fairness.

Uniformity

Uniformity requires that companies in the same industry use the same accounting policies and

procedures. This results in comparable information that is helpful in contrasting organizations. TRADE-OFFS

There is often a trade-off between qualitative characteristics, but especially between relevance and reliability. For example, if financial statements were delayed until all the future events that affect them were to come to pass, they would be far more reliable. On the other hand, the timeliness of the financial statements would suffer, and thus the statements would lack relevance. The relative importance of the characteristics changes from situation to situation and calls for the exercise of professional judgement.

第一章 财务分析导论

?导入案例：股神巴菲特 ?第1章财务分析概论 ?第2章财务分析的信息基础 ?第3章偿债能力分析 ?第4章盈利能力分析 ?第5章资产营运能力分析 ?第6章企业发展能力分析 ?第7章企业财务综合分析 ?第8章风险信用分析与财务预警分析 ?第1章财务分析概论 ? 1.1 财务分析的产生与发展 ? 1.2 财务分析的主体与目的 ? 1.3 财务分析的主要内容与程序 ? 1.4 财务分析的基本方法 ? 1.1 财务分析的产生与发展 ?最早的财务分析开始于银行家 一般认为财务分析产生于19世纪末20世纪初，主要为银行服务的信用分析?资本市场形成后,公司筹资范围扩大,财务分析发展到投资领域。 为股权投资者服务：受托责任分析盈利能力分析 ?随着公司组织的进一步发展,公司经营者也逐步认识到财务分析的重要性, 财务分析延伸至企业内部。 为公司经理决策服务的内部分析 ?现代财务分析领域的扩展 资本市场、企业重组、绩效评价、企业评估等 ?思考：企业并购，不进行财务分析行不行？ ?2010年上半年，国内市场上发生了这样一个并购案：上市公司A收购非上市公司B的股权。B公司的基本财务数据:净资产总额1.2亿元，2009年度的净利润为0.3亿元。A公司聘请的资产评估师对B公司评估的结果是：成本法评估的净资产价值为1.6亿元，收益法评估的净资产价值为3亿元。而最终双方股东确定的B公司的净资产价值为3.6亿元。 ?在这个案例中，出现了几个与财务报表、企业价值评估等有关的术语，如净资产、净利润、成本法、收益法等。 ? 1.2 财务分析的主体与目的 ?美国南加州大学教授Water B. Meigs认为，财务分析的本质在于搜集与 决策有关的各种财务信息，并加以分析与解释的一种技术。 ?美国纽约市立大学Leopold A. Bernstein 认为，财务分析是一种判断的 过程，旨在评估企业现在或过去的财务状及经营成果，其主要目的在于对企业未来的状况及经营业绩进行最佳预测。 ?台湾政治大学教授洪国赐认为，财务分析以审慎选择财务信息为起点， 作为探讨的根据；以分析信息为重心，以揭示其相关性；以研究信息的相关性为手段，以评核其结果。 ?引导案例： ?国内某著名旅游公司计划增加几项新的娱乐设施，包括购建垂直过山车道、 U形滑板、四维影院、峡谷漂流设施、露天游泳池以及改进现有基础设施

Chapter1会计概论答案

第一章会计透视：会计信息及其使用者▓复习思考题 1．概述会计的性质。 会计是按照会计规范确认、计量、记录一个组织的经济活动，运用特定程序处理加工经济信息，并将处理结果传递给会计信息使用者的信息系统，是组织和总结经济活动信息的主要工具。 会计是一个信息系统，会计处理的各个环节的加工的对象是会计信息。会计信息实际上是一种广义的信息，包含三个层次： 其一，以货币化指标体现的财务信息，它是从动态、静态两个角度，对特定主体经济资源的数量（资产）、归属（负债、所有者权益）、运用效果（收益分配）、增减变化及其结果（财务状况变动及其结果）进行描述； 其二，非货币化的和非数量化的说明性信息，它们不仅仅是对主体的财务状况、经营成果等财务指标的基本说明，而且还包含了大量的主体所处的社会、文化、道德、法律等环境信息，这些信息对于使用者正确判断主体的经营能力、发展前景，往往起到至关重要的作用； 其三，其他用于主体内部管理的信息，这些信息常常由成本会计、管理会计以及内部审计人员提供，主要包括了短期（长期）决策信息、预算信息、责任中心要求及履行情况等情况，虽然与外部性较强的财务会计信息相比，它们更容易为人们所忽略，但在经济管理和财务信息质量控制方面，它们也起了不可低估的作用。不过，在当前的会计报告模式中，所反映的会计信息主要是前两个层次上的信息。 2．企业的获利能力是否为债权人的主要考虑因素？ 债权人关心那些影响自己的债权能否得到按期偿还的因素。他们会对公司的获利能力及清偿能力感兴趣。债权人会从获利能力去衡量未来的现金流量，由于企业的获利能力与现金流量并不一定同步产生，所以对短期债权人来说，企业的获利能力不能成为债权人的主要考虑因素，但对相对长期的债权人来说获利能力应该是值得更加关注的因素。 3．财务报表中体现出来的会计信息用以满足不同使用群体的需求，但并不是所有的使用者都能得到相同的满足的。在实践中，外部财务报表使用者诸如股东、供应商、银行等是如何获得有关公司的财务信息的？若要同时满足不同类别的财务报表使用者的信息需求有什么困难？ 首先，股东是公司法定的所有者，法律上财务报表是为其制作的。法律规定，公司必须定期编制并发布财务报表，为其股东公布财务信息，我国《公司法》对此也有明确的规定。 其次，供应商与公司是商业伙伴关系，不提供商业信用的供应商，由于是钱货两讫，可通过报媒和网络了解公司公开财务的财务信息，如果供应商对公司提供商业信用，供应商可要求企业提供一定的财务信息，但对这些财务信息的准确性、可靠性需要有一定的分析。

第一章总则概论

第一章总则 第一条为进一步强化财务管理，规范本系统财务收支和会计核算，提高资金使用效益，形成高效廉洁、团结协作的会计群体，促进劳动保障事业的发展，根据《会计法》、《行政事业单位会计制度》、《社会保险基金财务制度》、《社会保险基金会计制度》以及有关地方性财政法规，结合本局实际情况，特制定本制度。 第二条本制度适用于本局机关及直属事业单位，技工学校参照执行。 第三条财务管理的基本原则：贯彻执行国家有关法律、法规和财务规章制度；量入为出、保证重点、兼顾一般，注重资金使用效益；厉行节约，制止奢侈浪费；正确处理事业发展需要和资金供给关系，社会效益和经济效益的关系，国家、集体、个人三者利益关系。 第四条财务管理的基本任务：合理编制部门预算，全面反映单位财务状况；依法积极组织收入，努力节约支出；建立健全内部财务管理制度，并依据制度对本单位的一切收支活动进行控制和监督；对下属事业单位的财务活动进行指导、监督；加强国有资产管理，防止资产流失。 第五条本单位财务机构在单位负责人的领导下，具体对本局和直属事业单位的一切财务活动进行统一管理，任何单位、部门均不得私设“小金库”，搞账外账。

第六条单位负责人对本单位的一切财务经济活动负领导责任，对本单位的会计工作和会计资料的真实性、完整性负责。 第二章财务机构设立及会计岗位职责的划分 第七条本局设立人力资源和社会保障财务管理中心（以下简称财务中心），为单位唯一财务机构，在局长的领导下，统一管理各项财务会计工作。财务中心实行主任负责制，内设经费和基金两个核算组，每个核算组分别配备一名副主任，负责本核算组的日常业务工作，另设总账会计、辅助会计、出纳会计岗位。会计岗位实行定期轮换。 第八条经费核算组岗位职责 经费核算组负责局机关及所属事业单位行政事业经费的会计核算和财务管理工作。 一、出纳会计岗位职责 1、严格执行现金管理制度，根据合法有效的原始凭证，在规定范围内办理现金支付、公务卡结报、转账结算等业务。实行收支两条线管理，不得坐支。妥善保管现金和有价证券，确保资金的安全完整。不得将公款擅自借与他人和挪作他用，不得白条抵库。 2、严格按手续制度办事，做到收支有据，原始凭证有经手人、证明人、审核人、审批人签字，有用途说明。对不

保险学概论第一章课后答案

第一章风险与保险 思考练习 一、术语解释 风险——风险是指损失的不确定性。 风险因素——风险因素是指引起或增加风险事故发生的机会或扩大损失幅度的原因和条件。它是风险事故发生的潜在原因，是造成损失的内在的或间接的原因。 风险事故——风险事故又称风险事件，是造成生命财产损失的偶发事件。也就是说，风险事故是损失的媒介，是造成损失的直接的或外在原因。 损失——在风险管理中，损失是指非故意的、非预期的和非计划的经济价值的减少。 纯粹风险——纯粹风险是指那些只有损失机会而无获利可能的风险。 投机风险——投机风险是指那些既有损失机会，又有获利可能的风险。 静态风险——静态风险是指由于自然力的不规则作用，或者由于人们的错误或失当行为而招致的风险。 动态风险——动态风险是指以社会经济的变动为直接原因的风险，通常由人们欲望的变化、生产方式和生产技术以及产业组织的变化等所引起。 责任风险——责任风险是指由于社会个体（经济单位）的侵权行为造成他人财产损失或人身伤亡，依照法律负有经济赔偿责任，以及无法履行合同致使对方受损而应负的合同责任，所形成的风险。 信用风险——信用风险是指在经济交往中，权利人与义务人之间，由于一方违约或违法行为给对方造成经济损失的风险。 可保风险——可保风险是指可被保险人接受的风险，或可以向保险人转移的风险。 保险——保险是集合具有同类风险的众多单位或个人，以合理计算分担金的形式，实现对少数成员因约定风险事故所致经济损失或由此而引起的经济需要进行补偿或给付的行为。 自愿保险——自愿保险是指投保人和保险人在平等自愿的基础上，通过签订保险合同而建立保险关系的保险。 强制保险——强制保险又称法定保险，是指国家对一定的对象以法律、法令或条例规定其必须投保的一种保险。 风险管理——风险管理是指经济单位通过对风险的识别和衡量，采用合理的经济和技术手段对风险加以处理，以最小的成本获得最大安全保障的一种管理行为。 二、思考题 1．什么是风险？风险有哪些特征？ 答：风险是指损失发生的不确定性。风险具有客观性、普遍性、不确定性、可测性和可变性的特征。 2．简述风险的构成要素及其相互之间的关系。

第一章 保险概论

第一章保险概论 第一节保险的要素与特征 一、保险的含义 保险作为分散风险、消化损失的一种经济补偿制度，可以从不同的角度揭示其含义。 从经济角度看，保险是分摊意外损失、提供经济保障的一种财务安排。投保人交纳保险费购买保险，实际上是将其面临的不确定的大额损失转变为确定性的小额支出，将未来大额的或持续的支出转变成目前的固定性的支出。通过保险，提髙了投保人的资金效益，因而被认为是一种有效的财务安排。人寿保险中，保险作为一种财务安排的特性表现得尤为明显。因为人寿保险还具有储蓄和投资的作用，具有理财的特征。正是从这个意义上说，保险公司属于金融中介机构，保险业是金融业的一个重要组成部分。 从法律角度看，保险是一种合同行为。保险合同当事人双方在法律地位平等的基础上，签订合同，承担各自的义务，享受各自的权利。《中国人民共和国保险法》（以下简称《保险法》）规定：“本法所称保险，是指投保人根据合同约定，向保险人支付保险费，保险人对于合同约定的可能发生的事故因其发生所造成的财产损失承担赔偿保险金责任，或者当被保险人死亡、伤残、疾病或者达到合冋约定的年龄、期限等条件时承担给付保险金责任的商业保险行为。” 从风险管理角度看，保险是风险管理的一种力法，或风险转移的一种机制。通过保险，将众多的单位和个人结合起来，变个体对付风险为大家共同对付风险，从而提高对风险损失的承受能力。保险的作用在于集散风险、分摊损失。 二、保险的要素 保险的要素是指进行保险经济活动所应具备的基本条件。现代商业保险的要素包括五个方面的内容。 （一）可保风险的存在 可保风险也称可保危险或保险危险，是指符合保险人承保条件的特定风险。理想的可保风险应具备六个基本条件： 1．风险应当是纯粹风险。纯粹风险是一种只有损失机会，没有获利可能的风险。具体地说，风险事故发生以后，保险关系双方亊人面临的只有损失机会，

《保险财务会计》第一章 保险公司会计理论课后练习

《保险财务会计》 第一章保险公司会计理论课后练习 一、单项选择题共7 题 1、保险会计的基本特征是（）。 A . 风险计量 B . 实物计量 C . 劳动计量 D . 货币计量 参考答案：D 2、某一年度中可以用于当年赔款支出的保费收入可以称为（）。 A . 入账保费 B . 未赚取保费 C . 已赚取保费 D . 预收保费 参考答案：C 3、坏账准备计提方法一经确定，不得随意变更，这种做法体现了（）。 A . 客观性原则 B . 可比性原则 C . 历史成本计价 D . 谨慎性原则 参考答案：B 4、提取未到期责任准备金的时间是（）。 A . 月末

B . 发生保险事故的当期 C . 年末 D . 确认保费收入的当期 参考答案：D 5、保险会计的基本职能是（）。 A . 投资和理财 B . 管理和控制 C . 实现股东价值最大化 D . 核算和监督 参考答案：D 6、某公司期初负债总额为65 000元，所有者权益总额为82 000元，现发生一笔收回外单位欠款4000元保费的经济业务，该业务发生后该公司的资产总额为（）。 A . 151 000 B . 147 000 C . 155 000 D . 143 000 参考答案：B 7、下列属于所有者权益的是（）。 A . 短期借款 B . 库存现金 C . 保费收入 D . 一般风险准备金 参考答案：D

二、多项选择题共 5 题 1、保险公司特殊性体现在哪些方面（） A . 会计核算 B . 会计监督 C . 会计计量 D . 财务分析 参考答案：ABD 2、保险会计的分类是（） A . 财产保险 B . 人寿保险 C . 再保险 D . 意外保险 参考答案：AB 3、保险会计基本假设（） A . 会计主体 B . 持续经营 C . 会计假设 D . 会计分期 参考答案：ABD 4、会计的计量属性（） A . 历史成本 B . 重置成本

保险会计练习题1

练习题 习题一 一、目的：练习非寿险原保险合同保费收入的核算。 二、资料：保险公司发生下列经济业务： 1.业务部门交来家财险保费日报表和保费收据存根，以及现金50000元，该业务是保单生效时收到全部保费。 2.收到业务部门交来的某企业货运险保费曰报表、保费收据存根以及银行收账通知，共计1 000 000元。该业务自下月10日起，保险公司承担保险责任。 3. 10日，上述业务保险责任开始生效。保费收入共计5 000 000元，又收到现款（由银行转账)3，140，000元；余款尚未收到。 4.某厂投保企业财产险，保费120000元，约定一个月后缴付。 5.公司收到上述保费120000元。 6.某厂投保企财险半年后，因特殊情况退保，应退5500元，但该厂尚有应收保费4300元未收。 7.某企业投保财产综合险，与公司签订保险单，双方约定保费为200 000 元?分期付款。首期已收到40 000元，其余保费分8期，每期20 000元收取。 8.某集团公司为其管理职员100人投保一年期团体人身意外伤害险，保险金额为50 000元，每人每年缴保费80元，合计8 000元。该笔保费已收妥入账。 9.某中学为在校学生3000人投保一年期学生团体平安险，保险金额为5 000元，按规定每人每年缴保费10元，合计30 000元，经特别约定分两次缴清，投保时支付80%,两个月后支付20%。 三、要求：根据上述资料，编制有关会计分录。

习题二 一、目的：练习非寿险原保险合同准备金的核算。 二、资料：保险公司发生下列经济业务： 1.某公司货物运输保险全年一年期直接承保的保费收入为80000 000元，试按1/2法计算该公司年末未到期责任准备金的数额。 2.某公司财产保险综合险一年期保单订立于第二季度和第四季度，其保费收入分别为120万元、150万元?试按1/8法计算该公司年末未到期责任准备金的数额。 3.某公司机动车辆保险一年期保单订立于2月、4月、7月、9月，其保费收入分别为80万元、60万元、100万元、110万元，试按1/24法计算该公司9月末和12月末未到期责任准备金的数额。 4.某公司财产保险合同当期保费收入1200 000元，根据保险精算计算结果，本期提取未到期责任准备金320 000元。年末，按保险精算重新计算确定的结果未到期责任准备金余额应为250 000元。 5.某一财产保险合同提前解除，该合同已提取未到期责任准备金18 000 元。 6.某公司2007年6月已决赔款累计数为450 000元，2006年6月已决赔款累计数为495 000元，业务部门提供未决赔款清单上已报案的未决赔款金额为940 000元，根据保险精算计算结果，本期应提取已发生已报案未决赔款准备金320 000元，已发生未报案未决赔款准备金72 500元，理赔费用准备13 000元。

《保险会计》习题及标准答案

《保险会计》习题及答案

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第一章总论 (4) 第二章保险会计基本核算方法 (6) 第三章原保险业务的核算（上） (9) 第四章原保险业务的核算（下） (11) 第五章再保险业务的核算 (14) 第六章保险公司投资业务核算 (16) 第七章固定资产和无形资产的核算 (19) 第八章保险公司负债的核算 (22) 第九章所有者权益的核算 (25) 第十章收入、费用和利润的核算 (28) 第十一章保险公司财务报告 (31) 保险会计综合实验 (33)

第一章总论 一、填空题 1、保险公司会计具有一般会计的共性，既是一个信息系统，又是一种（管理活动）。 2、保险会计的基本前提，主要包括（会计主体）、持续经营、会计分期和（货币计量）。 3、反映保险公司财务状况的会计要素包括资产、（负债）和所有者权益，反映保险公司经营成果的会计要素包括收入、（费用）和（利润）。 4、保险公司的利润由（营业利润）和营业外收支净额两部分组成。 5、保险会计信息质量要求具体包括可靠性、（相关性）、可理解性、（可比性）、实质重于形式、（重要性）、谨慎性和及时性。 二、判断题 （ V ）1、保险公司年终决算的重点是正确估算负债。 （ X ）2、会计分期是指假设企业的经营活动将无限期地持续下去。 （ X ）3、保险公司的负债主要项目是各种责任准备金，且具体的债务人及债务金额和偿还时间较为确定。 （ V ）4、保险公司所有者权益中除实收资本、资本公积、盈利公积和未分配利润外，还包括计提的总准备金。 （ V ）5、保险公司保费收入与一般企业收入性质不同，它介于收入与负债之间。 三、单选题 1、下列保险会计诸多目标中，保险监管部门最关心的是（ D ）。 A、帮助会计信息使用者进行投资与决策。 B、呈报企业的经济资源、对经济资源的请求权及变动情况。 C、呈报企业的经营绩效。 D、呈报企业资金的流动性、流量及偿债能力。 2、（ A ）假设规范了会计工作的空间范围。 A、会计主体 B、持续经营 C、会计分期 D、货币计量 3、保险公司的注册资本最低限额为人民币（ D ）元。 A、3万元 B、500万元 C、1亿元 D、2亿元 4、下列关于保险公司费用的说法中，不正确的是（ D ）。 A、保险公司的费用是资产的耗费 B、保险公司的费用与一定的会计期间相联系。 C、保险赔款及向保险营销员支付的佣金均属于保险公司的费用。 D、保险公司提取的各种责任准备金不会产生费用。 5、（ B ）要求保险公司要向有关各方提供对其决策有用的信息。 A、可靠性 B、相关性 C、可理解性 D、可比性 四、多选题 1、下列关于保险公司会计特征的说法正确的是（ ABC ）。 A、会计核算过程与业务处理过程融合。 B、以偿付能力为核心的外部监管日趋严格。 C、保险经营成本支出与收入补偿的顺序与一般行业相反。 D、保险公司的利润具有较大的确定性。 2、下列关于保险公司资产的说法中，正确的是（ BC ）。 A、与其他工商企业相比，保险公司流动资产中存货比重相对较大。

《保险会计》课程教学大纲一

《保险会计》教学大纲 目录 第一部分：课程性质与任务 第二部分：教学目标 第三部分：课题与课时分配表 第四部分：课题教学内容 第一章保险会计基本理论 第二章保险公司会计制度发展与规范体系 第三章财产保险公司业务核算 第四章人寿保险公司业务核算 第五章再保险业务的核算 第六章外币业务核算 第七章流动资产核算 第八章投资性资产业务的核算 第九章固定资产、无形资产和其他资产核算 第十章负债的核算 第十一章所有者权益核算 第十二章保险公司财务会计报告 第十三章保险公司财务会计报告分析 第五部分：实践性教学环节 第六部分：大纲说明

《保险会计》课程教学大纲（会计专业） 一、课程性质与任务 1．性质：《保险会计》是将会计理论运用于保险公司的一门专业基础课。学员在完成保险学概论、会计学基础课课程的学习后，进入该课程的学习，在完成本课程的学习后，再进入各具体专业课程的学习。本课程不仅具有较强的理论性，还具有非常强的应用性。 2．任务：本课程在专业培养目标中的定位是：培养具有一般会计理论知识且掌握保险会计实务的技能型人才。通过本课程的教学，使学生能够系统地掌握保险会计基本理论与专业知识，熟悉财产保险公司业务、人寿保险公司业务、再保险业务、外币业务以及资产、负债和所有者权益的会计核算方法和操作技能，懂得保险公司财务会计报告的编制技巧和分析方法，能胜任保险公司的财务会计工作。 二、教学目标 1．概括了解保险会计理论研究动向，为学员选择主攻方向及毕业论文选题与进一步研究作好准备； 2．探讨保险会计制度特性及规律，掌握保险会计的基本理论、基本知识与基本方法，为进一步学习奠定理论基础； 3．通过保险会计专业知识运用于保险会计实务，掌握保险会计核算的具体方法和操作技能，能够胜任保险公司的财务会计工作。 三、课题与课时分配表 总学时为57课时，具体安排如下：