中美會計準(zhǔn)則具體差異案例分析

1、美國與中國會計準(zhǔn)則的對比基于完美世界與掌趣科技財務(wù)報表的分析公司確立了 精品化、泛娛樂化、平臺化、全球化”的戰(zhàn)略，在“內(nèi)生增長的基礎(chǔ)上，加強(qiáng)“外延發(fā)展,持續(xù)投資、并購有發(fā)展?jié)摿Φ墓炯皥F(tuán)隊。動網(wǎng)先鋒、玩蟹科技、上游網(wǎng)絡(luò)、天馬時空、晶 合思動等行業(yè)領(lǐng)軍企業(yè)先后加入掌趣紀(jì)。通過內(nèi)生加外延的整合、協(xié)同，掌趣的手游及頁游產(chǎn)品全面覆蓋了卡牌、重度射擊、體育、策略塔防等主流游戲類型，成為行業(yè)產(chǎn)品門類最全的研發(fā)、發(fā)行商。公司上市地點股票代碼所選年報完美世界納斯達(dá)克P WRD2014年一、公司簡介1.完美世界完美世界（北京）網(wǎng)絡(luò)技術(shù)有限公司是中國領(lǐng)先的網(wǎng)絡(luò)游戲開發(fā)商和運營商之一。公司成立于2004年，一直致力

2、于創(chuàng)造優(yōu)質(zhì)的互動娛樂產(chǎn)業(yè)品牌，傾力打造擁有自主知識產(chǎn)權(quán)的高質(zhì)量網(wǎng)游精品。完美世界憑借強(qiáng)大的技術(shù)實力及富有創(chuàng)意的游戲設(shè)計能力,加之對本國文化的深刻理解和豐富的市場經(jīng)驗，使公司能夠迅速地推出廣受大眾歡迎的游戲產(chǎn)品,以滿足全球用戶不斷變化的需求及市場發(fā)展。作為網(wǎng)絡(luò)游戲產(chǎn)品提供商，完美世界正面向全球開展業(yè)務(wù),全面拓展海外市場。已經(jīng)成功的將旗下部分產(chǎn)品出口到了海外一百多個國家和地區(qū)，并在美國、日本、中國臺灣以及荷蘭設(shè)有全資子公司，為全球用戶提供優(yōu)質(zhì)的互聯(lián)網(wǎng)娛樂服務(wù)內(nèi)容。2007年7月26日，完美世界成功登陸美國納斯達(dá)克股票市場（NASDAQ PWRD并于2009年1月2日登陸納斯達(dá)克全球精選市場（NAS

3、DAQ Global Select Market）掛牌交易，成為中國最出色的互動娛樂企業(yè)之一。2.掌趣科技北京掌趣科技股份有限公司成立于2004年8月，注冊于中關(guān)村科技園，是國家高新技術(shù)企業(yè)和雙軟認(rèn)證企業(yè)。公司主營游戲開發(fā)、代理發(fā)行和運營，是中國領(lǐng)先的移動終端及互聯(lián)網(wǎng)頁面游戲開發(fā)商、發(fā)行商和運營商。2012年5月門日，公司在深圳證券交易所創(chuàng)業(yè)板掛牌上市，股票代碼300315o公司主要業(yè)務(wù)包括移動終端游戲、互聯(lián)網(wǎng)頁面游戲及其周邊產(chǎn)品的產(chǎn)品開發(fā)、代理發(fā)行和運營維護(hù)。公司擁有員工近2000人，已自主研發(fā)和代理發(fā)行了200余款游戲產(chǎn)品。大家庭，并戰(zhàn)略投資了Un ity Software IncV筑巢新

4、游、歡瑞世ARPG休閑、競速、more-likely4hannotthat the fair value of a reporting unit is less than its carrying amount,掌趣科技深交所3003152014年3選擇原因完美世界和掌趣科技一樣，主營業(yè)務(wù)都是游戲開發(fā)和代理，因此他們的會計報表具有很多的可比性；掌趣科技是在 國內(nèi)上市，因此采用的是國內(nèi)的會計準(zhǔn)則，完美世界所采用的是美國的會計準(zhǔn)則，通過這二者財務(wù)報表的對比，能夠 較清楚地展示出兩種會計準(zhǔn)則之間的差異。本文想通過以下四個方面來闡述 兩種會計準(zhǔn)則之間的具體差異。二、具體差異1.固定資產(chǎn)1J固定資產(chǎn)折舊

5、方法的改變中國的會計準(zhǔn)則會計估計的變更，采用未來適用法處理（即不調(diào)整以前年度報表）則規(guī)定會計政策的變更，采用追溯調(diào)整法（即調(diào)整以前年度報表）兩個公司都采用了年限平均法，但是各類資產(chǎn)的折舊年限不相同。掌趣科技的房屋及建筑物的折舊年限為20 50辦公及電子設(shè)備的折舊年限為5年；完美世界房屋及建筑物的折舊為3345年，電子 設(shè)備的折舊年限為4年。中國會計準(zhǔn)則規(guī)定即將處置尚未提足折舊的固定資產(chǎn)，繼續(xù)計提相應(yīng)折舊；而美國會計準(zhǔn)則規(guī)定，當(dāng)全部處置。若剩余使用年限大于1年，在處置前提足折舊。若剩余使用年限小于1年，繼續(xù)計提相應(yīng) 的折舊。當(dāng)部分處置。若剩余使用 年限大于1年且凈值大于丨萬美元，在處置前提足折舊

6、。否則，繼續(xù) 計提相應(yīng)的折舊。1,4利息資本化費用掌趣科技披露說明，符合資本化條件借款利息費用就資本化。完美世界披露說明，當(dāng)項目預(yù)算金額 大于兩百萬美元計算資本化利息。2.商譽(yù)的減值測試:“ Goodwill is not depreciated or amortized but is tested forimpairment on an annual basis every November 30, and in between annual tests when an event occurs or circumsta nces cha nge thatcould in dicate th

7、at the asset might be imp aired. Commenci ng in Sep tember 2011, inaccordanee with the FASB revised guidanee onImpairment, a company first has the option to assess qualitative factors to determine whether it is more likely than not that thefair value of a reporting unit is less than its carrying amo

8、unt. If the company decides, as a result of its qualitative assessment,that it is,美國的會計準(zhǔn)1,2固定資產(chǎn)折舊方法1,3即將處置的固定資產(chǎn)年,且建設(shè)期大于1年時：符合資本化條件借款利息費用+自有資金的資金成本。否則，不完美世界在年報中披露:Testi ng of Goodwill formore-likely4hannotthat the fair value of a reporting unit is less than its carrying amount,作為遞延稅款的借方反映，否則,應(yīng)于發(fā)生當(dāng)期視同

9、永久性差異處理。除特別限制外,要求企業(yè)“應(yīng)當(dāng)確認(rèn)所有應(yīng)納稅暫時性差異產(chǎn)生的遞延所得稅負(fù)債”和應(yīng)當(dāng)以很可能取得用來抵扣可抵扣暫時性差異的應(yīng)納稅所得額為限，確認(rèn)由可抵扣暫時性差異產(chǎn)生的遞延所得稅資產(chǎn)。5,收入的確認(rèn):完美世界：更多專門指導(dǎo)，尤其是關(guān)于專門問題和行業(yè)的特別應(yīng)用不確定的收 入確認(rèn)，有退回權(quán)的收入確認(rèn)，不動產(chǎn)問題，特許權(quán)銷售等）如軟件業(yè)收入確認(rèn)，應(yīng)收賬款SEC提供的更為詳盡的規(guī)定的指南。具體以revenues和Clie nt based on lineO此外，上市公司必須遵循由Online game operationthe quantitative impairment test is

10、 mandatory. Otherwise, no further testing is required.The quantitative impairment test consists of a comparison of the fair value of each reporting unit with its carryi ng amount,in eluding goodwill. If the carrying amount of each reporti ng unit exceeds its fair value, an imp airment charge equal t

11、o the differenee betwee n the imp lied fair value of the reporting unit s goodwill and the carrying amount of goodwill will be recorded. *主要是反映了，若包含商譽(yù)的同一報告單元的公允價值大于其賬面價值，則不需做減值；反之，再比較商譽(yù)的內(nèi)在公允價值與賬面價值，二者差異計入當(dāng)期減值損失。掌趣科技在年報中披露：因企業(yè)合并所形成的商譽(yù)和使用壽命不確定的無形資產(chǎn)，無論是否存在減值跡象，每年都進(jìn)行減值測試。商譽(yù)結(jié)合與其相關(guān)的資產(chǎn)組或者資產(chǎn)組組合進(jìn)行減值測試。在對包含商譽(yù)

12、的相關(guān)資產(chǎn)組或者資產(chǎn)組組 合進(jìn)行減值測試時，如與商譽(yù)相關(guān)的資產(chǎn)組或者資產(chǎn)組組合存在減值跡象的，先對不包含商譽(yù)的資產(chǎn)組或者資產(chǎn)組組合 進(jìn)行減值測試，計算可收回金額，并與相關(guān)賬面價值相比較，確認(rèn)相應(yīng)的減值損失。再對包含商譽(yù)的資產(chǎn)組或者資產(chǎn) 組組合進(jìn)行減值測試，比較這些相關(guān)資產(chǎn) 組或者資產(chǎn)組組合的賬面價值（包括所分?jǐn)偟纳套u(yù)的賬面價值部分）與其可收 回金額，如相關(guān)資產(chǎn)組或 者資產(chǎn)組組合的可收回金額低于其賬面價值的，確認(rèn)商譽(yù)的減值損失?！?主要反映了先對不包含商譽(yù)的資產(chǎn)組的賬面價值與可收回金額比較.再比較包含商譽(yù)的資產(chǎn)組的賬 面價值低于可收回 金額的部分，確認(rèn)商譽(yù)的減值損失?？墒栈亟痤~：資產(chǎn)組的公允價值

13、減去處置費用后的凈額與其預(yù)計未來現(xiàn)金流量的現(xiàn)值 兩者之間較高者。4.所得稅差異美國會計準(zhǔn)則規(guī)定對遞延所得稅資產(chǎn)先確認(rèn)，再判斷可實現(xiàn)性。而在遞延所得稅資產(chǎn)的實現(xiàn)概率低 于50%（含50%）時，則計算估價準(zhǔn)備沖減遞延所得稅資產(chǎn)，使其凈額反映可收回的金額。一個企業(yè)應(yīng) 將所有暫時性差異、營業(yè)虧損以及稅款抵減以后，確認(rèn)為遞延所得稅負(fù)債或資產(chǎn)。在時間性差異所產(chǎn)生的遞延稅款在借方的情況下，如在以后轉(zhuǎn)回時間性差異,有足夠的應(yīng)納稅所得額予以轉(zhuǎn)回，才能確認(rèn)時間性差異的所得稅影響金額，并我國新會計準(zhǔn)則規(guī)定,的時期內(nèi)（一般為3年）PC games說明，可以從披露的詳細(xì)內(nèi)容看出美國會計準(zhǔn)則對于收入的確認(rèn)更加謹(jǐn)慎。Onl

14、ine game operation revenues : “The Group earns majority of its revenue through providing online gameoperation services to players pursuant to two types of revenue models: a time-based revenue model and an itembased revenue modeLFor online games using the time based revenue model, players are charged

15、 based on the time they spend playing games. Under the item-basedrevenue model, the basic game play functions are free of charge, and players are charged for purchases of in-game items. For gameswhich use the time-based revenue model, revenue is recognized based upon the actual usage of the game pla

16、ying time by the players.For games which use the item-based revenue model, revenues from the sales of in-game items are recognized when the items are consumedby the customers or over the estimated lives of the items. The average period that players typically play the games and other playerbehavior p

17、atterns, which are affected by various factors such as acceptance and popularity of expansion packs, promotional eventslaunched and market conditions, are utilized to arrive at the best estimates for lives of these in-game items .The Group assessesthe estimated lives of in-game items for all the ite

18、m-based online games periodically. If there are indications of any significantchanges to the estimated lives of the in-game items, it would be applied in the period of change prospectively.Clien Abased on line PC games : For the clienVbased online PC games, un der both the timebased and theitenvbase

19、d revenue models, proceeds received from sales of online points to players are recorded as deferred revenues, while proceedsreceived from sales of online points to distributors and sales of prepaid cards are initially recorded as adva nces from customers.As the Group does not have the control over a

20、nd gen erally does not know the ultimate selli ng p rice of the prepaid cards or online points sold by the distributors, net p roceeds received from distributors after deduction of sales discounts are recorded asadvances from customers. Upon activation or charge of the game cards or the online points, these advances from customers are immediatelytransferred to deferred revenues. The Group provides sales incentives in the form of rebates to ma