第八讲 所有者权益 Owner’s equity
本讲要点：本章主要讲解所有者权益（Owner’s equity）中涉及到的英文术语和常见的题目背景及处理方式。主要知识点：股票发行、股利支付、资本公积、每股收益。
1.Owner’s equity 所有者权益 ·equity n. 股东的权益〔拼写上注意与equal（平等的，相等的）相区别〕 owners’equity=Assets-liabilities
shareholders’equity，就是股东权益 share 一份 shareholder 股东
stock 存货，也表示股票的意思 stockholder 股东
2.Rights of shareholders 股东的权利 ·voting rights 选举权 vote n. v. 投票，表决
e.g.Generally, each share represents one vote.
Shares without voting rights 无表决权的股票 ·Dividends right 股利分配权 Declare dividend 宣布股利
Pay dividend 支付股利 ·Claim rights on liquidation 清算参与权 Liquidation v.清算 residual claim
residual 残余的，剩余的 priority claim 优先权
·Preemptive rights 优先购股权
3.Composition of owners’equity 所有者权益的构成 ·实收资本：Paid-in capital/paid-up capital/contributed capital Contribute v. 贡献
Capital stock/capital share 股本
（preference shares/preferred shares, common/ordinary shares）（优先股，普通股） ·Additional paid-in capital 附加投入资本， 资本公积 capital reserve ·Retained earnings 留存收益 undistributed profit 未分配利润 4.Capital share 股本
·Outstanding shares 发行在外的股票 ·preference/preferred shares 优先股 common/ordinary shares 普通股 ·Authorized shares 核定股票 ·Issued shares 已发行的股票
Outstanding shares 发行在外的股票
Treasury shares 库藏股（我国会计准则中叫库存股） ·par value （pv） 票面价值 no par value （npv）无票面价值
e.g.The company issued 500 common shares, par value $1.00.
The company issued 500 common shares, no par value.
The company issued 500 common par value shares at the price in excess of par. 公司溢价发行了500股普通股。
Lecture example 1:
①ABC company issued 10,000 common shares, par value $2.00, for cash of $5 per share. ABC公司以每股5美元的价格发行了10 000股面值为2美元的普通股。 [答疑编号811080101] Dr Cash 50,000
Cr Common shares 20,000
Cr Capital reserve in excess of par, common share 30,000
②ABC company issued 10,000 common shares, no par value, for cash of $5 per share. ABC公司以每股5美元的价格发行了10,000股无面值的普通股。 [答疑编号811080102]
Dr Cash 50,000 Cr Common shares 50,000 5.dividend股利 ·Cash dividends现金股利
Lecture example 2:
①The board of directors of ABC company declared a 50 cents per share cash dividend on 100,000 shares of common shares. [答疑编号811080103]
The date of declaration 宣布股利的时候: Dr dividends 50,000 Cr dividends payable 50,000 The date of payment 支付股利的时候： Dr Dividends payable 50,000 Cr cash 50,000 年底，股票账户结转到留存收益： Dr Retained earnings 50,000
Cr dividends 50,000
【注意】这里英文处理与中文处理有不同之处。
·Stock dividends 股票股利
②A company has a balance of $200,000 in retained earnings and 5,000 shares of $10 par value common shares. The current fair market value of its stock is $15 per share. Assuming that the corporation declares a 10% stock dividend, please write the entry to record this transaction at the declaration and payment date. [答疑编号811080104]
Common shares to be distributed=5,000*$10*10%=5,000 Capital reserve in excess of par=5,000*$5*10%=2,500 The date of declaration 宣布股利的时候:
Dr retained earning 7,500 Cr common shares to be distributed 5,000 Cr capital reserve in excess of par 2,500
The date of payment 支付股利的时候：
Dr Common shares to be distributed 5,000
Cr Common shares 5,000 6.EPS: earnings per share 每股收益
·earnings per share/earnings per common share ·potential common shares 潜在普通股 ·每股收益的计算分为两种: 基本每股收益（basic earnings per share），稀释每股收益（diluted earnings per share）。 ·计算公式：
基本每股收益=普通股股东的当期净利润÷发行在外普通股的加权平均数.
Basic EPS= net profit for the reporting period÷weighted average number of outstanding common shares
发行在外普通股加权平均数=期初发行在外普通股股数+当期新发行普通股股数×已发行时间÷报告期时间-当期回购普通股股数×已回购时间÷报告期时间 Weighted average number of common shares=ordinary shares outstanding at start of year+（ordinary shares issued during year, weighted by number of days）（ordinary shares bought back -during year, weighted number of days）
Lecture example 2:
At the beginning of 2007, ABC company had 100,000 outstanding common shares. On July 1, 2007 the company issued 3,000 common shares and bought back 1,000 on Oct. 1, 2007. The net profit for the year was 400,000.Please calculate the earnings per share of 2007. [答疑编号811080105]
Weighted average number of common shares =100,000×12/12+3,000×6/12－1,000×3/12=101,250 EPS=400,000÷101,250=3.95
第九讲 外币业务 foreign currency transaction
1.foreign currency transactions外币业务 ·currency n. 货币 foreign currency 外币
·transaction n. 交易 e.g. cash transaction 现金交易 exchange transaction 外汇交易
·foreign currency operations
foreign currency transaction 外币交易 外币交易主要包括:
buying or selling products or services priced at foreign currency 买入或卖出以外币计价的商品或劳务；
borrowing or lending foreign currency capital 借入或借出外币资金；
other transactions priced or settled at foreign currency 其他以外币计价或计算的交易。
2.type of currency 货币的种类：
·Convertible currency 可自由兑换货币
Hard currency 硬通货 Soft currency 软通货
functional currency 记账本位币 （primary economic environment主要经营环境） ·monetary items 货币性项目（closing rate资产负债表日即期汇率）
non-monetary items 非货币性项目 （spot exchange rate of the transaction date 交易发生日的即期汇率） 3.exchange rate 汇率
·exchange/foreign exchange 外汇
·exchange gain 汇兑收益 exchange loss 汇兑损失。 ·sport exchange rate/ spot rate 交易发生日的即期汇率 （transaction date 交易日）
·closing rate 资产负债表日即期汇率
（balance date/reporting date 资产负债表日） （settlement date 结算日） ·Current rate 现行汇率 Historical rate 历史汇率
Lecture example 1 外币货币性项目
Landing travel company （Chinese company） signed the contract for purchasing travel buses with a value of USD$100,000 from a US travel bus manufacturing company on Sept. 1, 2007. The buses are transported to Landing company at the end of October, 2007. Landing travel company paid for the buses on Nov. 10, 2007. Assuming USD/CNY exchange rates are as follows:
Sept. 1, 2007 USD/CNY 7.5
Nov. 10, 2007 USD/CNY 7
Please identify the transaction date and provide the journal entry for the for the foreign currency transaction. [答疑编号811090101]
转换: $100,000×7.5=RMB￥750,000
Sept 1, 2007 record the transaction （rate=7.5） Dr Fixed assets-travel buses 750,000 Cr Account payable 750,000
转换: $100,000×7=RMB￥700,000
Nov. 10, 2007 settlement of the transaction （rate=7）
Account payable reduced from RMB￥750,000 to RMB￥700,000 Dr Account payable 50,000 Cr Foreign exchange gain 50,000 Dr Account payable 700,000
Cr Bank deposit 700,000
Lecture example 2
Landing travel company （Chinese company） signed the contract for purchasing travel buses with a value of USD$100,000 from a US travel bus manufacturing company on Sept. 1, 2007. The buses are transported to Landing company at the end of October, 2007. Landing travel company paid for the buses on Jan. 10, 2008. The financial reporting date is Dec. 31 of each year. Assuming USD/CNY exchange rates are as follows: Sept. 1, 2007 USD/CNY 7.5 Dec. 31, 2007 USD/CNY 7.2 Jan. 10, 2008 USD/CNY 7
Please identify the transaction date and provide the journal entry for the for the foreign currency transaction.
[答疑编号811090102]
Sept 1, 2007 record the transaction （rate=7.5）
Dr Fixed assets-travel buses 750,000
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