讲义教案财会

RevenueRecognitionandFromthethirdpartofourcourses,wewillbeginstudyingdetailedaccountingprinciplesAccountsLongtermLearningRevenueRevenueAccountsReceivableandbadEarningsRevenue收入的定收入确认为什么成为问题企业经营周 Slide5-

收入确认为什么成﹤1>理论上，两者应该具有对应关系，即随着 识别与客户订立的合同识别合同中的单项履约义确定交易价格将交易价格分摊至各单项履约义履行各单项义务时确认收，A公司推行一项积 个，A公司估计积分的兑换率为95%分摊至商品的交易价格 ）=91324分摊至积分的交易价格 ）=8676借：现 贷：营业收 合同负 Revenue商业折扣（Tradediscount）：标价×商业折现金折扣/销售折扣(Cashdiscount/Sales 方法。详见本章“应收帐款”部分。商品销售收入的计量（续商品销售收入的帐务处“营业收入”科目。商品销售收入的帐务处结转成本Accountsreceivableandbad应收票货币性应收账应收账款核算方总价净价应收账款（总价法 应收账款(总价法例：某月某日，A公司销售商品一批，金额为10000元，规定的现金折扣条件为2/10，应收账款(总价法〈3〉如在10天之后但20天之内付款，则借：银行存财务费贷：应收账应收账款(净价法 承上〈1〉赊销发生借：应收账 贷：销售收 应收账款(净价法〈2〉若10天内付款，借：银行存款贷：应收账款〈3〉若20天内付款，借：银行存款贷：应收账款财务费 〈4〉20 贷：应收账款财务费 应收账坏帐损失的会计处理直接转销法(Directwrite-off备抵法(Allowance坏确认坏帐的一般依据有三〈1〉自然 ,遗产不够清偿〈2〉法 且资不抵债 直接冲销坏帐损失确认为当期用，计入Direct(specificwrite-off)Assumeallreceivablesarecollectable,i.e.,donothingatyearendtomodify eorreceivablesWhenit esapparentareceivable($200)willnotbecollected(unableorunwilling),writeitoffBadDebts Accounts备抵符合配比原 Allowancemethod–Byestimatingtheamountofuncollectableaccountsatyearend eandreceivablesarereducedtoreflectpotentialuncollectableaccounts/lowernetGoodmatching–expenseinsameyearasrevenueInvolvesestimatingtheamountssincedonotknowspecificallywhichaccountswill uncollectableinthefuturethusofeachperiod,ofeachperiod,recordGENERALestimateoftheGENERALAccountTitlesAccountTitlesandUncollectibleAccountsUncollectibleAccountsAllowanceforAllowanceforDoubtfulSellingSellingContra-assetTheAllowanceforDoubtfulThenetrealizablevalueistheamountofaccountsreceivablethatthebusinessexpectstoAccountsLess:AllowancefordoubtfulNetrealizablevalueofaccountsWritingOffanUncollectibleAccountReceivableWhenanaccountisdeterminedtobeuncollectible,itnolongerqualifiesasanassetandshouldbewrittenoff.GENERALAccountTitlesand5AllowanceforDoubtfulAccountsReceivable(J.WritingOffanUncollectibleAccountReceivable

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$Noticethatthe$500write-offdidnotchangethenetrealizablevaluenordiditaffectany estatementaccounts.MonthlyEstimatesofCreditofeachmonth,managementshouldestimatetheprobableamountofuncollectibleaccountsandadjusttheAllowanceforDoubtfulAccountstothisnewTwoTwoApproachestoEstimatingCrediteStatementApproach（新准则及IFRS不用）BalanceSheetApproachEstimatingCreditLosses—TheeStatementApproachUncollectibleUncollectibleaccounts’percentageisbasedonactualuncollectibleaccountsfromprioryears’creditsales.%EstimatedUncollectibleAmountofJournalEntryEstimatingCreditLosses—TheeStatementApproachInthecurrentyear,EastCohadcreditsales$60,000.Historically,1%ofEastCo’screditsaleshasbeenuncollectible.Forthecurrentexpenseis$600.($60,000×.01=GENERALAccountTitlesandUncollectibleAccountsAllowanceforDoubtfulEstimatingCreditLossesTheBalanceSheetYear-endAccountsReceivableisbrokendownintoageEachagehasdifferentdifferentlikelihoodofComputeaseparateallowanceforeachagegrou EstimatingCreditLosses—TheBalanceSheetApproachAtDecember31,thereceivablesforEastCo,Inc.werecategorizedasfollows:ScheduleofAccountsReceivablebyAgeDecember31,2015DaysPastBadDebts 1- 31-Over EstimatingCredit—TheBalanceSheetEastCo’sunadjustedbalanceintheallowanceaccountis$500.Perthepreviouscomputation,thedesiredbalanceis$1,350.

AllowanceforDoubtfulAccounts GENERALAccountTitlesandUncollectibleAccountsAllowanceforDoubtfulRecoveryofanAccountReceivablePreviouslyWrittenOffSubsequentcollectionsrequirethattheoriginalwrite-offentrybereversedbeforethecashcollectionisGENERALAccountTitlesandAccountsReceivable(XAllowanceforDoubtfulAccountsReceivable(X备抵采用这种方法，一方面按期估计坏账损失记”科目，待实际发生坏账时冲销坏账准备和应映扣减估计坏账后的净值。时，借记“银行存款”，贷记“应收帐款”练）：应收帐款余假如中财网公司在 应收帐款余额百分比法借：资产减值损失——坏账损 练习（2）：应收帐款余 应收帐款余额百分比法 练习（3）：应收帐款余 应收帐款余额百分比法应计提坏账损失为借：资产减值损失——坏账损贷：坏账准 练习（4）：应收帐款余 应收帐款余额百分比法“坏帐准备”余额应为：6000*应冲回多提“坏帐准备”为：55- 贷：资产减值损失——应收票凭证（短期）应收票据按面值入帐 应收票据（续核算举例（1）商品发出并收到票据时， 贷：销售收 应收票据（续贷：财务费 应收票据（续应收票据（续A4.EarningsViolationofWithinAccountingAccountingTimingofKatherineSchipper: Whendomanagermanipulateearnings?ToavoidreportinglossesWhendomanagermanipulateearnings?ToavoidearningsdecreasesWidespreadWidespreadEarnings(JiangandWang ysisandDecisionAccountsReceivableTurnoverRateThisratioprovidesusefulinformationforevaluatinghowefficientman