Accounting Financial

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会计、财务分析及税务

会计、财务分析及税务
“实用投融资分析师”认证考试之“估值建模”科目配有统编教材《估值建模》和配
套教材《Excel 财务建模手册》
。两本书均已由中国金融出版社出版。
在统编教材《估值建模》出版之前,我们曾给考生提供了估值建模内部教材(封面为
蓝色底色、
地球图案) 我们将估值建模内部教材的第 4-10 章修订后出版

(即统编教材
《估
值建模》,把第 1-3 章会计、财务分析及税务相关的内容,制作成《会计、财务分析及税

务》一文,供考生在线下载,进行阅读复习。
本文包括 3 章:第 1 章会计基础、第 2 章财务分析基础和第 3 章税务基础。
第 1 章在介绍会计基本概念的基础上,重点讲述了会计报表、会计科目和报表间勾稽
关系等内容,旨在为读者提供估值建模所必备的会计知识。该章亦体现了我国现行的会计
准则。
第 2 章主要讲述如何对企业的财务状况进行分析,主要内容包括对企业财务报表进行
水平分析、垂直分析和比率分析,对财务报表进行正常化和识别财务报表的真假,以及在
企业重组或合并时编制模拟财务报表。
第 3 章介绍了税务的基本概念和常见税种,并从三张重要财务报表的角度介绍了与税
收相关的会计科目。了解企业对于税务的处理有利于我们对其价值进行判断。

诚迅金融培训公司
实用投融资分析师认证考试教材编写组
2015 年 11 月

第 1 页 / 共 60 页

会计、财务分析及税务

第1章

会计基础

会计是财务分析的基础,
也是建模者必备的知识。
本章在介绍会计基本概念的基础上,
重点讲述了会计报表、会计科目和报表间勾稽关系等内容,旨在为读者提供估值建模所必
备的会计知识。本章亦体现了我国的新会计准则和会计体系。

1.1 会计基本概念
1.1.1 会计的定义
会计(Accounting)是以货币为主要计量单位,综合反映企业(本书后面还会常用到
和“企业”相近的一个概念“公司”
,两者虽然在法律上有区分,但在本书中均指以营利为
目的的经济组织)的财务状况、经营成果和现金流量,并对企业经营活动和财务收支进行
监督的一种经济管理工作。
企业会计有两大分支:一是管理会计(Management Accounting)
,它主要为企业内部
管 理 者 提 供 信 息 及 决 策 依 据 , 所 以 也 叫 对 内 报 告 会 计 ; 二 是 财 务 会 计 ( Financial
Accounting)
,它向企业外部信息使用者提供信息及其决策依据,也叫对外报告会计。
1.1.2 会计准则
企业记账要有统一的标准,
这样才能方便企业外部的信息使用者对不同企业进行比较。
基于这种要求,会计准则(Accounting Standards)应运而生,它是处理会计业务最重要、
最核心的标准。1992 年我国发布了第一个会计准则,此后财政部又对该准则作了系统性的
修改,于 2006 年 2 月 15 日发布了包括《企业会计准则——基本准则》和 38 项具体准则在
内的企业会计准则体系(也叫“新会计准则”,并于 2006 年 10 月 30 日发布了《企业会计

准则——应用指南》
。此后,财政部在 2012 年发布了一系列准则征求意见稿,并于 2014
年正式修订了五项、新增了三项企业会计准则,发布了一项准则解释,并修改了《企业会
计准则——基本准则》中关于公允价值计量的表述。目前,我国的会计准则体系由基本准
则、具体准则、会计准则应用指南和解释四个部分组成,每个部分都在不同的层面上指导
和规范着各种会计行为。
1.1.3 会计基本假设
我们在进行会计确认、计量和报告之前,需要一定的假设和前提条件,即应该先对企
业所处的时间、空间环境等做出一些合理的设定,这些设定就是会计基本假设,包括会计
主体、持续经营、会计分期和货币计量。

第 2 页 / 共 60 页

会计、财务分析及税务

1. 会计主体
会计主体就是记账的对象,也就是在为谁记账。最常见的会计主体就是企业。
【例】在很多上市公司的财务报表中,常有“合并财务报表”和“母公司财务报表”
的区分。前者是把该公司控制的企业集团作为一个会计主体,而后者则以该公司本身作为
会计主体。
2. 持续经营
我国《企业会计准则——基本准则》第 6 条规定:
“企业会计确认、计量和报告应当以
持续经营为前提”
,简称“持续经营”
。所谓持续经营,就是指在可以预见的将来,企业将
会按当前的规模和状态继续经营下去,不会停业,也不会大规模削减业务。…...

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