會計(jì)審計(jì)專業(yè)英語（第5版）課件：財務(wù)會計(jì)

ProfessionalEnglishforAccountingandAuditing

會計(jì)審計(jì)專業(yè)英語CurrentAssets

流動資產(chǎn)

FinancialAccounting

財務(wù)會計(jì)CashandCurrentReceivables現(xiàn)金和應(yīng)收款項(xiàng)CompositionofCash現(xiàn)金的組成ControlofCash現(xiàn)金控制BankReconciliation銀行存款余額調(diào)節(jié)表ClassificationsofReceivables應(yīng)收款項(xiàng)的分類ValuationsofTradeReceivables:AccountingforBadDebts應(yīng)收賬款計(jì)價：核算壞賬Inventory存貨ClassificationsofInventory存貨的分類InventorySystems存貨盤點(diǎn)制度MeasurementofInventories存貨的計(jì)量CurrentAssets流動資產(chǎn)5.1.1CompositionofCash現(xiàn)金的組成

5.1CashandCurrentReceivables現(xiàn)金和應(yīng)收款項(xiàng)CashIncludedinCashExcludedfromCashUndepositedcoinsandcurrency未存入銀行的硬幣和貨幣Demanddeposits活期存款Pettycashfunds備用金Postagestamps郵票Postdatedchecks遠(yuǎn)期支票IOUs借據(jù)Cashequivalentsareshort-term,highlyliquidinvestmentsthatarereadilyconvertibleintoknownamountsofcashandneartheirmaturity.

現(xiàn)金等價物是指短期，流動性強(qiáng)，易于轉(zhuǎn)換為已知金額現(xiàn)金且即將到期的投資。5.1CashandCurrentReceivablesAcreditbalanceinthecashaccountisknownasa

cashoverdraftandshouldbereportedasacurrentliability.現(xiàn)金賬戶中的貸方余額稱為透支，應(yīng)作為流動負(fù)債列報。5.1.2ControlofCash現(xiàn)金控制

(1)Specificallyassignedresponsibilitiesforhandlingcashreceipts.明確分派處理現(xiàn)金收款的職責(zé)(2)Separationofhandlingandrecordingreceipts.收款的處理和記錄相分離(3)Dailydepositofallcashreceived.每日將所有收到的現(xiàn)金存入銀行5.1CashandCurrentReceivables5.1.2ControlofCash現(xiàn)金控制

(4)Internalauditsatirregularintervals.不定期進(jìn)行內(nèi)部審計(jì)(5)Doublerecordofcash(bankandbook)withreconciliationperformedbysomeoneoutsidetheaccountingfunction.對現(xiàn)金（銀行和賬簿）進(jìn)行雙重記錄，并由會計(jì)部門以外的人員編制余額調(diào)節(jié)表予以核對5.1CashandCurrentReceivablesPettyCash 500 Cash 500Ajournalentryismadetorecordtheestablishmentofthefund.Atalltimesthetotalofthecashinthefundplustheamountsofexpenditurevouchersshouldbeequalto$500(inthiscase).Assumethatacountattheendofthemonthshows$65.54remaininginthepettycashfund.此分錄登記備用金的開設(shè)。在任何時候，備用金內(nèi)的現(xiàn)金加上支出憑證金額的合計(jì)數(shù)應(yīng)等于$500（在本例中）。假設(shè)月末的清點(diǎn)顯示備用金中還剩下$65.54。5.1CashandCurrentReceivablesThefund’sexpectedbalanceis$67.94($500.00-$432.06).Thereisashortageof$2.40($67.94-$65.54).Thecompanyrecordstheactual

expensesandtheamountneededtoreplenishthefund.備用金預(yù)期余額為$67.94（$500-$432.06）。短缺$2.40（$67.94-$65.54）。公司記錄實(shí)際支出的費(fèi)用以及補(bǔ)充備用金所需的金額。 OfficeSuppliesExpense 36.16 PostageExpense 178.00 TransportationExpense 217.90

CashShortandOver

2.40 Cash 434.46$432.065.1CashandCurrentReceivables5.1.3BankReconciliation銀行存款余額調(diào)節(jié)表Commoncausesofdifferencesbetweenthecashbalanceandthecompany’sbankstatementbalance公司“現(xiàn)金”（包括庫存現(xiàn)金和銀行存款，此處主要為銀行存款）余額與公司銀行對賬單余額之間差異的常見原因:Depositsintransit在途存款Outstandingchecks未兌現(xiàn)支票Chargesmadebythebank銀行收取的費(fèi)用Depositsmadedirectlybythebank銀行直接代收存入的款項(xiàng)Errors差錯5.1CashandCurrentReceivablesBalanceperbank....$4135Additionstobankbalance:Depositsintransit....500

Total...................$4635Deductionsfrombankbalance:Outstandingchecks:191.......$251192.......125195.......75

451

Adj.bankbalance $4184

Balanceperbooks.............. $3950Additionstobankbalance:Directdeposit...................… 350Interest.............................… 71

Total............................… $4371Deductionsfrombookbalance:Servicecharge...........… $7Errorinrecordingcheck180

187

Adj.bookbalance $4184

TreeCompanyBankReconciliationMarch31,20X05.1CashandCurrentReceivables5.1.4ClassificationsofReceivables應(yīng)收款項(xiàng)的分類Thosereceivablesexpectedtobecollectedorsatisfiedwithinoneyearorthecurrentoperatingcycle,whicheverislonger,areclassifiedascurrentassets.預(yù)期在一年或本營業(yè)周期（以較長者為準(zhǔn)）內(nèi)收取或?qū)崿F(xiàn)的應(yīng)收款項(xiàng)歸類為流動資產(chǎn)。Theremainderareclassifiedasnoncurrent.其余則被歸類為非流動資產(chǎn)。5.1CashandCurrentReceivables5.1.5ValuationsofTradeReceivables:AccountingforBadDebts應(yīng)收賬款計(jì)價：核算壞賬Baddebtsareuncollectibleaccountsreceivable.壞賬是無法收回的應(yīng)收賬款。Accountsreceivablearereportedonthestatementoffinancialpositionattheirnetrealizablevalue.應(yīng)收賬款在財務(wù)狀況表（即資產(chǎn)負(fù)債表）中按其可變現(xiàn)凈值列報。5.1CashandCurrentReceivablesEstimatedBadDebtsMethod估計(jì)壞賬方法1.Relationshiptosales與銷售額的關(guān)系（incomestatementapproach利潤表法）:Percentageofsales銷售百分比Percentageofnetcreditsales凈賒銷百分比2.Relationshiptoaccountsreceivable與應(yīng)收賬款的關(guān)系（balancesheetapproach資產(chǎn)負(fù)債表法）:

(1)Percentageofoutstandingaccountsreceivable應(yīng)收賬款余額百分比(2)Agingofaccountsreceivable應(yīng)收賬款賬齡分析5.1CashandCurrentReceivablesIfacompany’snetcreditsalesduringtheyearwere$100000andbaddebtshistoricallyamountto2%ofnetcreditsales,whatistherequiredadjustingentry?如果公司當(dāng)年的凈賒銷額為$100000，以往壞賬占到了凈賒銷額的2%，需要做什么調(diào)整分錄？BadDebtExpense 2000 AllowanceforDoubtfulAccounts 2000$100000x0.02PercentageofSales5.1CashandCurrentReceivablesAllowanceforDoubtfulAccounts500(currentbalance)1500(requiredbalance)$50000x0.03=$1500Ifacompanyhasdeterminedthattherehasbeena3%relationshipbetweenactualbaddebtsandtheyear-endaccountreceivablebalance($50000),whatwouldbetherequiredadjustingentry?如果公司確定實(shí)際壞賬與年末應(yīng)收賬款余額（$50000）之間存在3%的關(guān)系，需要做什么調(diào)整分錄？PercentageofOutstandingAccountsReceivable1000(requiredadjustment)5.1CashandCurrentReceivablesGathertheunpaidinvoicesineachcustomer’saccount.歸集每個客戶賬戶中尚未付款的發(fā)票Classifytheinvoiceamountsaccordingtothelengthoftimetheinvoicehasbeenoutstanding.根據(jù)發(fā)票未結(jié)清的期間長度對發(fā)票金額進(jìn)行分類3. Multiplythetotalamountineachagegroupbytheapplicableestimateduncollectiblepercentage.將每個賬齡組的總金額乘以估計(jì)無法收回的相應(yīng)百分比AgingofAccountsReceivable5.1CashandCurrentReceivablesMakeajournalentrytobringthebalanceinAllowanceforDoubtfulAccountstotheamountcalculatedinStep3.

編制會計(jì)分錄，將壞賬準(zhǔn)備的余額調(diào)整為第3步所計(jì)算的金額AgingofAccountsReceivable5.1CashandCurrentReceivables

x2% x8% x15% x30% x50%Under60days $5000060-120days 34000121-240days 3600241-360days 15000Over1year 14500 $117100AgeEstimatedPercentageUncollectible

=$1000 =2720 =540 =4500 =7250 $16010EstimatedAmountsUncollectible5.1CashandCurrentReceivablesInventorydesignatesgoodsheldforsaleinthenormalcourseofbusinessandinthecaseofamanufacturer,goodsinproductionortobeplacedinproduction.存貨指在正常經(jīng)營過程中持有待售的商品，以及制造商持有的在產(chǎn)品或用于生產(chǎn)投入的原材料等。5.2.1ClassificationsofInventory存貨的分類MerchandiseStatementoffinancialpositionItemsRetailerIncomeStatementItemsCostofSalessaleManufacturerRawMaterialsCostofSalesSaleFinishedGoodsWorkinProgress

OverheadDirectLabor5.2Inventory存貨5.2.2InventorySystems存貨盤點(diǎn)制度OpeningInventory+Purchases-ClosingInventory=GoodsSoldAcompanyusingaperpetualsystem

maintainsacontinuousrecordofthephysicalquantitiesinitsinventory.運(yùn)用永續(xù)盤存制的公司，可以保持連續(xù)的存貨數(shù)量記錄。OpeningInventory+Purchases-GoodsSold=ClosingInventoryAcompanyusingaperiodicsystem

doesnotmaintainsacontinuousrecordofthephysicalquantitiesonhand.運(yùn)用定期盤存制的公司，無法對存貨數(shù)量保持連續(xù)記錄。5.2Inventory5.2.3MeasurementofInventories存貨的計(jì)量DeterminationofInventoryCosts

確定存貨成本Pricepaidorconsiderationgiven支付的價格或付出的對價Freight-in購貨運(yùn)費(fèi)Receiving收貨Unpacking開箱Inspecting檢查Storage儲存Insurance保險等上述費(fèi)用Salesandotherapplicabletaxes貨物銷售稅及其他適用稅費(fèi)5.2Inventory2.InventoryCostFlowMethods存貨成本流轉(zhuǎn)方法CostFlowAssumptions成本流轉(zhuǎn)假設(shè)SpecificIdentificationFIFOAverageCostLIFO5.2Inventory(1)

SpecificIdentification個別認(rèn)定法

100 units@$10perunitApr.1Apr.10Apr.20

80 units@$11perunit

70 units@$12perunitOnApril27,sold90unitsfromtheopeninginventoryand50unitsfromtheApril10purchase.4月27日，從期初存貨中賣出90件，從4月10日的采購量中賣出50件。5.2Inventory(1)SpecificIdentification

10 units@$10perunit

30 units@$11perunit

70 units@$12perunitApr.1Apr.10Apr.20OpeningInv.+Purchases-ClosingInv.=CostofSales= $100= 330= 840 $1270

$1000+$1720-$1270=$1450OnApril27,sold90unitsfromtheopeninginventoryand50unitsfromtheApril10purchase.ClosingInventory5.2Inventory(2)First-In,First-Out(FIFO)先進(jìn)先出法

100 units@$10perunitApr.1Apr.10Apr.20

80 units@$11perunitSold140unitsonApril27.4月27日，賣出140件。

40 units@$11perunitSoldall

0 units@$10perunitSold40Sold0

70 units@$12perunit5.2Inventory(2)First-In,First-Out(FIFO)Sold140unitsonApril27.

100 units@$10perunitApr.1Apr.10Apr.20

80 units@$11perunit

40 units@$11perunit

0 units@$10perunit

70 units@$12perunit= $0= 440= 840 $1280

$1000+$1720-$1280=$1440OpeningInv.+Purchases-ClosingInv.=CostofSalesClosingInventory5.2Inventory(3)AverageCost= $1000= 880= 840

$2720

100 units@$10perunitApr.1Apr.10Apr.20

80 units@$11perunit

70 units@$12perunit

250units

$1000+$1720-$1197=$1523$2720250units=$10.88onlyoneweightedaveragecost

$10.88x110units=closinginventoryof$1197

Sold140unitsduringApril.PeriodicInventorySystemOpeningInv.+Purchases-ClosingInv.=CostofSales定期盤存制5.2Inventory(4)Last-In,First-Out(LIFO)后進(jìn)先出法

100 units@$10perunitApr.1Apr.10Apr.20

80 units@$11perunitSold140unitsduringApril.

10 units@$11perunitSold0Sold70Soldall

70 units@$12perunit

0 units@$12perunitPeriodicInventorySystem5.2Inventory(4)Last-In,First-Out(LIFO)PeriodicInventorySystemOpeningInv.+Purchases-ClosingInv.=CostofSales

100 units@$10perunitApr.1Apr.10Apr.20

10 units@$11perunit

0 units@$12perunitClosinginventory………………..

$1000+$1720-$1110=$1610Sold140unitsduringApril.= $1000= 110= 0

$11105.2Inventory(4)Last-In,First-Out(LIFO)PerpetualInventorySystem

100 units@$10perunit

90 units@$10perunitApr.1Apr.10Apr.20

80 units@$11perunit

70 units@$12perunit

80 units@$11perunit

0 units@$11perunitSold80Sold10Sold50Purchased80Purchased70Beginninginventory

20 units@$12perunitSold140永續(xù)盤存制5.2Inventory(4)Last-In,First-Out(LIFO)PerpetualInventorySystemApr.1Apr.10Apr.20Closinginventory………………..OpeningInv.+Purchases-ClosingInv.=CostofSales= $900= 0= 240

$1140

$1000+$1720-$1140=$1580

90 units@$10perunit

0 units@$11perunit

20 units@$12perunit5.2Inventory3.LowerofCostorNetRealizablevalue(NRV)成本與可變現(xiàn)凈值孰低(1)NetRealizablevalue可變現(xiàn)凈值Expectedsellingprice,

lessanycostsstilltobeincurredingettinginventoriesreadyforsaleandthensellingthem預(yù)計(jì)銷售價格，減去為使存貨達(dá)到可銷售狀態(tài)及銷售而發(fā)生的所有費(fèi)用5.2Inventory3.LowerofCostorNetRealizablevalue(NRV)成本與可變現(xiàn)凈值孰低(2)NRVislikelytobelessthancost可變現(xiàn)凈值可能低于成本Anincreaseincostsorafallinsellingprice.成本增加或售價下跌Aphysicaldeteriorationintheconditionofinventory.存貨實(shí)物變質(zhì)Obsolescenceofproducts.產(chǎn)品過時淘汰Adecisionaspartofthecompany’smarketingstrategytomanufactureandsellproductsataloss.因公司營銷戰(zhàn)略而決定生產(chǎn)和銷售的虧損產(chǎn)品5.2InventoryAcompany’sunitofinventoryhasthefollowingcharacteristics:Sellingprice$165Packagingcost10Transportationcost15Sellingprice $165Costofcompletion (10 )Transportationcost (15 )NRV $140Statementoffinancialposition:Inventoryat$140Incomestatement:Loss$10Cost$150ReportingtheResults5.2InventoryInvestments,PlantAssetsandIntangibles

投資、固定資產(chǎn)與無形資產(chǎn)FinancialAccounting

財務(wù)會計(jì)

InvestmentsinEquityandDebtSecurities權(quán)益性證券與債權(quán)性證券投資ClassificationsofSecurities證券的分類ObjectivesofInvestmentinSecurities證券投資的目的ValuationsforInvestments投資計(jì)價EquityMethod權(quán)益法PlantAssetsandIntangibles固定資產(chǎn)與無形資產(chǎn)CharacteristicsofProperty,PlantandEquipment固定資產(chǎn)特征Depreciation,ImpairmentandRevaluation折舊、減值和重估CharacteristicsofIntangibleAssets無形資產(chǎn)特征RecognitionandAmortization確認(rèn)和攤銷ResearchandDevelopmentCosts研究開發(fā)支出

Investments,PlantAssetsandIntangibles投資、固定資產(chǎn)與無形資產(chǎn)6.1.1ClassificationsofSecurities證券的分類

6.1InvestmentsinEquityandDebtSecurities權(quán)益性證券與債權(quán)性證券投資

IFRS9

measurementcategories

計(jì)量類別Amortizedcost

,FVOCI,FVPLAmortizedcost攤余成本abusinessmodelwhoseobjectiveistoholdassetsinordertocollectcontractualcashflowsandthecontractualtermsofthefinancialassetprovidesspecifieddatestocashflowsthataresolelypaymentsofprincipalandinterestontheprincipalamountoutstanding

業(yè)務(wù)模式，其目標(biāo)是持有資產(chǎn)以收取合同現(xiàn)金流；同時金融資產(chǎn)的合同條款規(guī)定了特定日期的現(xiàn)金流，并且只能是未償付的本金和相應(yīng)利息的支付6.1.1ClassificationsofSecurities

6.1InvestmentsinEquityandDebtSecuritiesIFRS9

measurementcategoriesAmortizedcost

,FVOCI,FVPLFVOCI以公允價值計(jì)量且其變動計(jì)入其他綜合收益Debtinvestments債權(quán)性投資toprofitfromchangesinvalueandtocollectcashflowstowhichthecompanyisentitled既從價值變動中獲利，又收取公司應(yīng)得的現(xiàn)金流FVPL以公允價值計(jì)量且其變動計(jì)入當(dāng)期損益Debtinvestmentsnotclassifiedasthetwoabove不屬于上述兩類的債權(quán)性投資Equityinvestments權(quán)益性投資6.1.2ObjectivesofInvestmentinSecurities

6.1InvestmentsinEquityandDebtSecuritiesTemporaryinvestmentofsurpluscash臨時投資富余現(xiàn)金Investmentsolelyforareturn僅為獲取財務(wù)回報而投資Investmentforinfluence為施加影響而投資Purchaseforcontrol為獲得控制而投資證券投資的目的6.1.3ValuationsforInvestments投資計(jì)價6.1InvestmentsinEquityandDebtSecuritiesTrading(equityinterests<20%)Fairvalue NetIncomeNotfortrading(equityinterests<20%)FairvalueOCI(FVOCI-elect)Debtinvestments:heldforcollectionAmortizedcostNotrecognizedheldfortrading&collectionFairvalueOCIheldfortradingFairvalueNetincomeMethodReportingofUnrealizedHoldingGainsandLossesStrategicInvestmentSignificantinfluence EquitymethodNotrecognizedControl ConsolidationNotrecognized6.1.4EquityMethod權(quán)益法6.1InvestmentsinEquityandDebtSecuritiesAshareholdingofbetween20%and50%willnormallybeanassociate.20%至50%的持股通常使被投資方成為聯(lián)營企業(yè)。DefinedinIAS28amethodofaccountingisusedtotreatinvestmentsinassociates,i.e.theequitymethod.IAS28對在聯(lián)營企業(yè)中的投資，采取的核算方法是權(quán)益法。6.1.4EquityMethod6.1InvestmentsinEquityandDebtSecuritiesClibornCompanypurchases4200sharesoftheSCompany’soutstandingstock(25%)onJanuary1,20X0for$125000(significantinfluence重大影響).InvestmentinStock:SCompany 125000Cash 125000SCompanypaida$20000dividend.Cash 5000InvestmentinStock:SCompany 50000.25x$200006.1.4EquityMethod6.1InvestmentsinEquityandDebtSecuritiesSCompanyreportednetincomefor20X0of$73000.InvestmentinStock:SCompany 18250InvestmentIncome:Ordinary 1825025%of$730006.2.1CharacteristicsofProperty,PlantandEquipment固定資產(chǎn)特征6.2PlantAssetsandIntangibles固定資產(chǎn)與無形資產(chǎn)1.Theassetmustbeheldforuseandnotforinvestment.資產(chǎn)必須是因使用而非投資目的持有2.Theassetmusthaveanexpectedlifeofmorethanoneyear.資產(chǎn)的預(yù)期壽命必須超過一年3.Theassetmustbetangibleinnature.資產(chǎn)必須有實(shí)物形態(tài)1.ValuationatAcquisition取得時計(jì)價(1)purchaseprice購買價格(2)thecostofsitepreparation場地準(zhǔn)備費(fèi)用(3)deliverycosts運(yùn)費(fèi)(4)installationcosts,etc安裝費(fèi)用等6.2.2Depreciation,ImpairmentandRevaluation折舊、減值和重估6.2PlantAssetsandIntangibles2.

Costssubsequenttoacquisition后續(xù)支出6.2.2Depreciation,ImpairmentandRevaluation折舊、減值和重估6.2PlantAssetsandIntangiblesExtendingthelifeoftheasset.延長資產(chǎn)的使用壽命Improvingtheproductivity.提高生產(chǎn)力Producingthesameproductatlowercost.以較低的成本生產(chǎn)相同的產(chǎn)品Increasingthequalityoftheproduct.提高產(chǎn)品質(zhì)量6.2PlantAssetsandIntangibles3.Depreciation折舊6.2.2Depreciation,ImpairmentandRevaluationAssetcost資產(chǎn)原始成本Residualorsalvagevalue殘值Usefullife使用壽命Methodofcostallocation成本分?jǐn)偡椒ˋctivity(oruse)methods工作量法Time-basedmethodsStraight-line直線法Accelerated(decliningcharge)加速折舊法Sum-of-the-year-digits年數(shù)總和法Reducingbalance余額遞減法6.2PlantAssetsandIntangiblesSupposeacompanypurchasedequipmentfor$17000onJanuary120X7.Theequipmenthasanestimatedservicelifeof5yearsandanestimatedresidualvalueof$2000.假設(shè)一家公司在20X7年1月1日以$17000的價格購買了設(shè)備。該設(shè)備估計(jì)服務(wù)年限為5年，估計(jì)殘值為$2000。Straight-LineDepreciationYearDepreciationbaseRate(1/5)DepreciationNetbookvalue20X7$1500020%$3000$1400020X8

1500020%

3000

1100020X9

1500020%

3000

800020Y0

1500020%

3000

500020Y1

1500020%

3000

2000150006.2PlantAssetsandIntangiblesSupposeacompanypurchasedequipmentfor$17000onJanuary120X7.Theequipmenthasanestimatedservicelifeof5yearsandanestimatedresidualvalueof$2000.Sum-of-the

-Year-DigitsDepreciation15000YearDepreciationbaseRateDepreciationNetbookvalue20X7$15000

5/15①$5000$1200020X8

150004/15

4000

800020X9

150003/15

3000

500020Y0

150002/15

2000

300020Y1

150001/15

1000

2000①Sumoftheyears’digitsisn(n+1)/2.Assuminga5-yearlife,thesumis5(5+1)/2=15.Thenumeratoristheyears’digitstakeninreverseorder.分子按反向順序（從大到?。┓謩e取對應(yīng)年份數(shù)字。6.2PlantAssetsandIntangiblesSupposeacompanypurchasedequipmentfor$17000onJanuary120X7.Theequipmenthasanestimatedservicelifeof5yearsandanestimatedresidualvalueof$2000.Reducing-BalanceDepreciation(withreducingrateof35%)

15000YearBookvalueatbeginningofyearRateDepreciationBookvalueatendofyear20X7$1700035%$5950$1105020X8

1105035%

3868

718220X9

718235%

2514

466820Y0

466835%

1634

303420Y1

3034-

1034

20006.2PlantAssetsandIntangibles4.Impairment減值A(chǔ)nimpairmentloss減值損失

involvesthefollowingsteps:EventsorChangesinCircumstancesOccurs特定事項(xiàng)出現(xiàn)或情形發(fā)生變化ImpairmentTest減值測試(Recoverableamount<Carryingamount

ofAsset)可收回金額<資產(chǎn)賬面價值MeasurementofLoss計(jì)量損失(Loss=Carryingamount

–Recoverableamount)AssumethatCruzCompanyperformsanimpairmenttestforitsequipment.ThecarryingamountofCruz’sequipmentis$200000,itsfairvaluelesscoststosellis$180000,anditsvalue-in-useis$205000.假設(shè)Cruz公司對其設(shè)備進(jìn)行了減值測試。該設(shè)備的賬面價值為$200000，其公允價值減去銷售費(fèi)用為$180000，其使用價值（預(yù)計(jì)未來現(xiàn)金流量的現(xiàn)值）為$205000。$200000$205000$180000$205000NoImpairment6.2PlantAssetsandIntangiblesAssumethesameinformationforCruzCompanyexceptthatthevalue-in-useofCruz’sequipmentis$175000ratherthan$205000.假設(shè)其余信息相同，只是Cruz公司設(shè)備的使用價值為$175000，而不是$205000。$200000$180000$180000$175000$20000ImpairmentLoss6.2PlantAssetsandIntangibles5.Revaluation重估OnepermittedtreatmentinIAS16;property,plantandequipmentshouldbevaluedatcostlessaccumulateddepreciationIAS16允許固定資產(chǎn)按成本減去累計(jì)折舊后的凈額計(jì)價Theallowedalternativetreatment;plantassetmaybecarriedatarevaluedamountlessanysubsequentaccumulateddepreciation準(zhǔn)則允許的備選方法是固定資產(chǎn)可按重估金額減去后續(xù)累計(jì)折舊后的凈額計(jì)價Onrevaluation,theincreaseincarryingamountmustbecreditedtoequityundertheheadingofrevaluationsurplusreserve.在重估時，賬面價值的增加額必須計(jì)入權(quán)益類別的重估增值準(zhǔn)備（或儲備）項(xiàng)目。6.2PlantAssetsandIntangibles5.Revaluation—Land重估土地SiemensGroup(DEU)purchasedlandfor$1000000onJanuary5,20X0.Thecompanyelectstouserevaluationaccountingforthelandinsubsequentperiods.AtDecember31,20X0,theland’sfairvalueis$1200000.Theentrytorecordthelandatfairvalueisasfollows.SiemensGroup(DEU)于20X0年1月5日以$1000000的價格購買了一塊土地。公司選擇在以后期間對土地采用重估會計(jì)核算。在20X0年12月31日，土地的公允價值為$1200000。以公允價值記錄土地的分錄如下。6.2PlantAssetsandIntangibles5.Revaluation—Land重估—土地Land 200000 UnrealizedGainonRevaluation—Land 200000UnrealizedGainonRevaluation—Land（未實(shí)現(xiàn)的重估利得——土地）isoftenreferredtoasrevaluationsurplus.6.2PlantAssetsandIntangibles6.2.3CharacteristicsofIntangibleAssets無形資產(chǎn)特征ahigherdegreeofuncertaintyregardingthefuturebenefits

未來收益存在較大的不確定性valuesubjecttowider

fluctuations價值波動范圍較大havingvalueonlytoaparticularcompany只對特定公司有價值‘non-monetary’feature

非貨幣性Patents（專利）,licenses（執(zhí)照、許可證）,copyrights（版權(quán)）,franchises（特許經(jīng)營權(quán)）,trademarks（商標(biāo)）andtradenames（商號、商品名）……6.2PlantAssetsandIntangibles6.2.4RecognitionandAmortization確認(rèn)和攤銷Capitalizethecostincurredtoacquireanintangibleassetwithafinitelifeandamortizeoveritsusefullife.對使用壽命有限的無形資產(chǎn)，將其取得成本資本化，并在使用年限內(nèi)攤銷。Someinternallygenerateditemsmayneverberecognized,suchasgoodwill,brands,mastheads,publishingtitlesandcustomerlists.企業(yè)內(nèi)部產(chǎn)生的，諸如商譽(yù)、品牌、報（刊）頭、（出版物）書目與客戶名單等項(xiàng)目，通常不予確認(rèn)。3.Capitalizethecostincurredtoacquiregoodwillandreviewitforimpairmentatleastannually.

將外購商譽(yù)的成本予以資本化，并至少每年對其進(jìn)行減值測試。6.2PlantAssetsandIntangibles6.2.5ResearchandDevelopmentCosts研究開發(fā)支出6.2PlantAssetsandIntangiblesResearchistheplannedsearchorcriticalinvestigationaimedatdiscoveryofnewknowledge.研究是旨在發(fā)現(xiàn)新知識的有計(jì)劃的探索或關(guān)鍵調(diào)查。Development

isthetranslationofresearchfindingsorotherknowledgeintoaplanordesignforanewproductorprocessorforasignificantimprovementtoanexistingproductorprocess.開發(fā)是將研究成果或其他知識轉(zhuǎn)化為一項(xiàng)新產(chǎn)品或流程的規(guī)劃或設(shè)計(jì)，或者對現(xiàn)有產(chǎn)品或流程進(jìn)行重大改進(jìn)。Nointangibleassetarisingfromresearchshouldberecognized;anintangibleassetarisingfromdevelopmentshouldberecognizedconditionally.

研究階段不確認(rèn)相關(guān)支出為無形資產(chǎn);開發(fā)階段應(yīng)當(dāng)有條件地確認(rèn)相關(guān)無形資產(chǎn)。Liabilities

負(fù)債FinancialAccounting

財務(wù)會計(jì)

CurrentLiabilities流動負(fù)債CurrentLiabilitiesHavingaContractualAmount有合同金額的流動負(fù)債CurrentLiabilitiesWhoseAmountsDependonOperations金額取決于經(jīng)營活動的流動負(fù)債CurrentLiabilitiesRequiringAmountstobeEstimated金額需要估計(jì)的流動負(fù)債BondsPayableandConvertibleBonds應(yīng)付債券與可轉(zhuǎn)換債券BondsPayable應(yīng)付債券ExtinguishmentofLiabilities債務(wù)解除ConvertibleBonds可轉(zhuǎn)換債券

Liabilities負(fù)債7.1CurrentLiabilities流動負(fù)債

7.1.1CurrentLiabilitiesHavingaContractualAmount有合同金額的流動負(fù)債Balancesowedtoothersforgoods,supplies,orservicespurchasedonopenaccount.因賒購商品、物資或服務(wù)而欠其他方的款項(xiàng)。1.AccountsPayable(tradeaccountspayable)應(yīng)付賬款A(yù)risebecauseoftimelagbetweenreceiptofgoodsorservicesandthepaymentforthem.收到貨物或服務(wù)與支付貨款之間存在延遲。Thetermsofthesale(e.g.,2/10,n/30)stateperiodofextendedcredit.銷售條款（例如，2/10，n/30）指定了付款信用期。Writtenpromisestopayacertainsumofmoneyonaspecifiedfuturedate.在指定的未來日期支付一定款項(xiàng)的書面承諾2.NotesPayable應(yīng)付票據(jù)Arisefrompurchases,financing,orothertransactions.產(chǎn)生于采購、融資或其他交易Notesclassifiedasshort-termorlong-term.劃分為短期或長期應(yīng)付票據(jù)Notesmaybeinterest-bearingorzero-interest-bearing.可以是帶息或不帶息的票據(jù)7.1CurrentLiabilities7.1.1CurrentLiabilitiesHavingaContractualAmountThefollowingareselected20X0transactionsofDarbyCorporation.Sept.1-PurchasedinventoryfromOrionCompanyonaccountfor$50000.Darbyrecordspurchasesgrossandusesaperiodicinventorysystem.

9月1日-從Orion公司賒購$50000存貨。Darby記錄了采購總額，并采用定期盤存制。Oct.1-Issueda$50000,12-month,8%notetoOrioninpaymentofaccount.

10月1日-Darby向Orion簽發(fā)了面值$50000，為期12個月，票面利率8%的票據(jù)。Oct.1-Borrowed$75000fromtheShoreBankbysigninga12-month,zero-interest-bearing$81000note.

10月1日-Darby從Shore銀行借入了$75000，并簽發(fā)一份面值$81000，為期12個月，不帶息的票據(jù)。7.1CurrentLiabilities7.1.1CurrentLiabilitiesHavingaContractualAmountSept.1-PurchasedinventoryfromOrionCompanyonaccountfor$50000.Darbyrecordspurchasesgrossandusesaperiodicinventorysystem.

從Orion公司賒購$50000存貨。Darby記錄了采購總額，并采用定期盤存制。Sept.1 Purchases 50000 Accountspayable 500007.1CurrentLiabilities7.1.1CurrentLiabilitiesHavingaContractualAmountOct.1-Issueda$50000,12-month,8%notetoOrioninpaymentofaccount.

Darby向Orion簽發(fā)了面值$50000，為期12個月，票面利率8%的票據(jù)。Oct.1 Accountspayable 50000 Notespayable 50000Dec.31 Interestexpense 1000 Interestpayable 1000 ($50000X8%X3/12)7.1.1CurrentLiabilitiesHavingaContractualAmount7.1CurrentLiabilitiesOct.1-Borrowed$75000fromtheShoreBankbysigninga12-month,zero-interest-bearing$81000note.

Darby從Shore銀行借入了$75000，并簽發(fā)一份面值$81000，為期12個月，不帶息的票據(jù)。Oct.1 Cash 75000 Discountonnotespayable 6000 Notespayable 81000Dec.31 Interestexpense 1500 Discountonnotespayable 1500 ($6000x3/12)7.1.1CurrentLiabilitiesHavingaContractualAmount7.1CurrentLiabilitiesAmountowedbyacorporationtoitsstockholdersasaresultofboardofdirectors’authorization(orinothercases,voteofshareholders).因董事會批準(zhǔn)（或在其他情況下，股東投票通過）而使公司欠其股東的款項(xiàng)。3.DividendsPayable應(yīng)付股利Generallypaidwithinthreemonths.一般在批準(zhǔn)或通過后三個月內(nèi)支付Undeclareddividendsoncumulativepreferredstocknotrecognizedasaliability.未宣告的累積優(yōu)先股的股利不確認(rèn)為負(fù)債Dividendspayableintheformofstockarenotrecognizedasaliability(reportedinequity).以股票形式支付的股利不確認(rèn)為負(fù)債（在所有者權(quán)益中報告）7.1.1CurrentLiabilitiesHavingaContractualAmount7.1CurrentLiabilitiesPaymentreceivedbeforedeliveringgoodsorrenderingservices.在交付貨物或提供服務(wù)之前收到的付款4.UnearnedRevenues預(yù)收賬款（未賺取的收入）7.1.1CurrentLiabilitiesHavingaContractualAmountGameProMagazinesold10000annualsubscriptionsonAugust1,20X0,for$18each.PrepareGamePro’sAugust1,20X0,journalentryandtheDecember31,20X0,annualadjustingentry.

20X0年8月1日，GamePro雜志以$18的價格售出了10000份的年度訂閱量。編制8月1日的會計(jì)分錄和12月31日的當(dāng)年調(diào)整分錄。7.1CurrentLiabilities4.UnearnedRevenues7.1.1CurrentLiabilitiesHavingaContractualAmountAug.1 Cash 180000 Unearnedrevenue 180000 (10000x$18)Dec.31 Unearnedrevenue 75000 Subscriptionrevenue 75000

($180000x5/12=$75000)7.1CurrentLiabilities7.1.2CurrentLiabilitiesWhoseAmountsDependonOperations金額取決于經(jīng)營活動的流動負(fù)債Retailersmustcollectsalestaxesfromcustomersontransfersoftangiblepersonalpro