损益表厦门大学MBA中心郑炜玲

Income=Revenue收入–Expense费用

收益Income=盈余Earning=利润Profit11/10/20245厦门大学MBA中心郑炜玲WhatisNetIncome?Netincomeisnotanasset

it’sanincreaseinownersequityfromprofitsofthebusiness.A

=

L

+

OEIncreaseDecreaseIncreaseEither(orboth)oftheseeffectsoccurasnetincomeisearned......butthisiswhatnetincomereallymeans.11/10/20246厦门大学MBA中心郑炜玲RevenueandExpensesThepriceforgoodssoldandservicesrenderedduringagivenaccountingperiod.Increasesownersequity.Thecostsofgoodsandservicesusedupintheprocessofearningrevenue.Decreasesownersequity.11/10/20247厦门大学MBA中心郑炜玲A

=

L

+

OEASSETSDebitforIncreaseCreditforDecreaseEQUITIESDebitforDecreaseCreditforIncreaseLIABILITIESDebitforDecreaseCreditforIncrease复式簿记借贷规则

DebitandCreditRules借和贷失去了原来的涵义！11/10/20248厦门大学MBA中心郑炜玲DebitsandCreditsforRevenueandExpenseEQUITIESDebitforDecreaseCreditforIncreaseREVENUESDebitforDecreaseCreditforIncreaseEXPENSESCreditforDecreaseDebitforIncreaseExpensesdecreaseownersequity.Revenuesincreaseownersequity.11/10/20249厦门大学MBA中心郑炜玲持续经营会计分期在各期分配利润现金收付制收入实现原则

费用配比原则权责发生制11/10/202410厦门大学MBA中心郑炜玲权责发生制与收付实现制收付实现制CashBasis：也称现金收付制，是以现金的收到或支付作为确认收入和费用的依据。（实收实付）权责发生制Accrualbasis：也叫应计制会计。凡是当期已经实现的收入和已经发生或应当负担的费用，不论款项是否收付，都应当作为当期的收入和费用；凡是不属于当期的收入和费用，即使款项已在当期收付，也不应当作为当期的收入和费用。（应收应付）11/10/202411厦门大学MBA中心郑炜玲特点：Accrualbasis计算繁杂、盈亏计算合理准确、但是易操纵利润;Cashbasis核算手续简单，有利于真实揭示企业的现金流动情况，但是不能真实反映经营成果。适用范围：Accrualbasis企业等计算盈亏的单位；Cashbasis政府机关。Accrualbasis&cashbasis

11/10/202412厦门大学MBA中心郑炜玲

EntriestoApportionUnrecordedCosts分配未记成本和费用

EntriestoRecordUnrecordedExpenses

EntriestoApportionUnearnedRevenue分配未记的收入

EntriestoRecordUnrecordedRevenueTypesofAdjustingEntries11/10/202413厦门大学MBA中心郑炜玲EntriestoApportionUnrecordedCostsPriorPeriodsCurrentPeriodFuturePeriodsTransactionPaidfutureexpensesinadvance(createsanasset).EndofCurrentPeriodAdjustingEntry

Recognizeportionofassetconsumedasexpense,andReducebalanceofassetaccount.11/10/202414厦门大学MBA中心郑炜玲EntriestoApportionUnrecordedCostsExamplesInclude:DepreciationSuppliesExpiringInsurancePolicies11/10/202415厦门大学MBA中心郑炜玲EntriestoApportionUnearnedRevenuePriorPeriodsCurrentPeriodFuturePeriodsTransactionCollectedfromcustomersinadvance(createsaliability).EndofCurrentPeriodAdjustingEntry

Recognizeportionearnedasrevenue,andReducebalanceofliabilityaccount.11/10/202416厦门大学MBA中心郑炜玲EntriestoApportionUnearnedRevenueExamplesInclude:AirlineTicketSalesSportsTeams?SalesofSeasonTickets11/10/202417厦门大学MBA中心郑炜玲EntriestoRecordUnrecordedExpensesPriorPeriodsCurrentPeriodFuturePeriodsTransactionLiabilitywillbepaid.EndofCurrentPeriodAdjustingEntry

Recognizeexpenseincurred,andRecordliabilityforfuturepayment.11/10/202418厦门大学MBA中心郑炜玲EntriestoRecordUnrecordedExpensesExamplesInclude:InterestWagesandSalariesPropertyTaxesHey,whendowegetpaid?11/10/202419厦门大学MBA中心郑炜玲EntriestoRecordUnrecordedRevenuePriorPeriodsCurrentPeriodFuturePeriodsTransactionReceivablewillbecollected.EndofCurrentPeriodAdjustingEntry

Recognizerevenueearnedbutnotyetrecorded,andRecordreceivable.11/10/202420厦门大学MBA中心郑炜玲EntriestoRecordUnrecordedRevenueExamplesInclude:InterestEarnedWorkCompletedButNotYetBilledtoCustomer11/10/202421厦门大学MBA中心郑炜玲ArgentiCo.commencedoperationsonJan.1,year5.Thefirm’scashaccountrevealedthefollowingtransactionsforthemonthofJanuary:CashReceipts:Jan.1InvestmentbyArgentifor100%commonstock$50,000Jan.1LoanfromNo.1Bank,dueJune30,Year6,interestrate6%,20,000Jan.5AdvancepaymentfromacustomerformerchandisescheduledfordeliveryonFeb.800Jan.1-31Salestocustomers40,000CashDisbursementJan.1Rentalofretailspaceatamonthlyrentalof$2,500(5,000)Jan.1Purchaseofdisplayequipment(5yrlife,0salvagevalue)(30,000)Jan.1PremiumonpropertyinsuranceforcoveragefromJan.1toDec.31,Yr6(2,400)Jan.15Paymentofutilitybills(2,250)Jan.16Paymentofsalaries(850)Jan.1-31Purchaseofmerchandise(34,900)Balance,Jan.31,Yr6$35,400

EXAMPLE11/10/202422厦门大学MBA中心郑炜玲EXAMPLEThefollowinginformationrelatestoArgentiCo.asofJan.31,Yr6:.Customersowethefirm$7,500fromsalesmadeduringJanuary..Thefirmowessuppliers$4,400formerchandisepurchasedduringJanuary..Unpaidutilitybillstotal$760andunpaidsalariestotal$2,590..Merchandiseinventoryonhandtotals$7,200.Question:PleasecalculatetheincomeofJanuary,Year5.11/10/202423厦门大学MBA中心郑炜玲solution

accrualbasis

cashbasisSalesrev.$47500$40800Lessexpenses:costofmerchandisesold$32100paymentsonmerchandisepurchased$34900depreciationexpense500paymentsonequipmentpurchased30000utilitiesexpense1610850salariesexpense48402250Rentexpense25005000insuranceexpense2002400Interestexpense100

0

Totalexpense$(41850)

$(75400)Netincome$5650

$(34600)11/10/202424厦门大学MBA中心郑炜玲TheRealizationPrinciple:

WhenToRecordRevenueRealizationPrincipleRevenueshouldberecognizedatthetimegoodsaresoldandservicesarerendered.例：预收货款业务、现金销售业务、赊销业务、分期付款业务11/10/202425厦门大学MBA中心郑炜玲收入确认的金额例：P48赊销收入是$100000，坏账率3%，本期应确认多少收入？对报表有何影响？解一：借：应收账款97000贷：主营业务收入97000解二：借：应收账款100000贷：主营业务收入100000借：管理费用3000贷：坏账准备300011/10/202426厦门大学MBA中心郑炜玲TheMatchingPrinciple:

WhenToRecordExpensesMatchingPrincipleExpensesshouldberecordedintheperiodinwhichtheyareusedup.例：预付货款采购、现金采购、赊购、折旧、计提坏账准备等等。11/10/202427厦门大学MBA中心郑炜玲配比原则

MatchingandCostRecovery因果配比（直接配比）：收入与其对应的成本配比，如：主营业务收入与主营业务成本，其他业务收入与其他业务成本配比。时间配比（期间成本）：一定时期的收入与同时期的费用相配比，如：当期的收入与管理费用、财务费用等期间费用相配比。与未来收入不直接相关的费用计入当期费用。如：资产减值、意外损失等。11/10/202428厦门大学MBA中心郑炜玲费用expenses、成本costs、

支出expenditures、开支disbursement费用、成本与权责发生制联系，体现在损益表中开支与现金收付制联系，体现在现金流量表中，包括经营性、投资性、筹资性现金流出支出=商品和服务的采购金额支出=资本性支出+收益性支出表现：资产的减少、负债的增加、资产的变化费用成本期间费用料+工+费销售费用、管理费用、财务费用11/10/202429厦门大学MBA中心郑炜玲支出与费用此项支出的受益期间不仅限于本期吗？资产账户XXYYZZ留存收益XXYYZZ现金或应付项目XX支出已发生成本YN资本化费用摊销分录11/10/202430厦门大学MBA中心郑炜玲

划分收益性支出和资本性支出

Revenueexpenditures&Capitalexpenditures定义：收益期<1年/1营业周期收益性支出收益期>1年/1营业周期资本性支出会计处理：收益性支出记入当期费用；资本性支出先记为资产，后按受益期分期记入费用划分错误的后果当期资产费用利润以后资产费用利润RE~CE+-+++-CE~RE解释P53图3-311/10/202431厦门大学MBA中心郑炜玲案例：WorldComInc.背景：手段11/10/202432厦门大学MBA中心郑炜玲收入费用净收益资产交易、事项和情况传统收益确定的特点历史成本原则折旧摊销配比原则实现原则资料来源：PatonandLittleton，《公司会计准则绪论》11/10/202433厦门大学MBA中心郑炜玲Depreciation折旧Depreciationisthesystematicallocationofthecostofadepreciableassettoexpense.Depreciableassetsarephysicalobjectsthatretaintheirsizeandshapebutlosetheireconomicusefulnessovertime.11/10/202434厦门大学MBA中心郑炜玲TheConceptofDepreciationTheportionofanassetsutilitythatisusedupmustbeexpensedintheperiodused.Cash(credit)FixedAsset(debit)Ondatewheninitialpaymentismade...Theassetsusefulnessispartiallyconsumedduringtheperiod.Atendofperiod...AccumulatedDepreciation(credit)DepreciationExpense(debit)11/10/202435厦门大学MBA中心郑炜玲Let’spreparetheIncomeStatementforJJ’sLawnCareServiceforthemonthendingMay31,2001.Anexample:JJ’sLawnCareService

11/10/202436厦门大学MBA中心郑炜玲InvestmentsandwithdrawalsbytheownerarenotincludedontheIncomeStatement.11/10/202437厦门大学MBA中心郑炜玲DepreciationIsOnlyanEstimateOnMay2,2001,JJsLawnCareServicepurchasedalawnmowerwithausefullifeof50monthsfor$2,500cash.Usingthestraight-linemethod,calculatethemonthlydepreciationexpense.$2,50050=$50DepreciationExpense(perperiod)=CostoftheassetEstimatedusefullife11/10/202438厦门大学MBA中心郑炜玲DepreciationIsOnlyanEstimateJJsLawnCareServicewouldmakethefollowingadjustingentry.Contra-asset

11/10/202439厦门大学MBA中心郑炜玲DepreciationIsOnlyanEstimateJJs$15,000truckisdepreciatedover60monthsasfollows:$15,000

60months=$250permonth11/10/202440厦门大学MBA中心郑炜玲Accumulateddepreciationwouldappearonthebalancesheetasfollows:11/10/202441厦门大学MBA中心郑炜玲Afterthesetwoadjustingentriesaremade,JJ’sAdjustedTrialBalancelookslikethis.

Next,letspreparetheIncomeStatementforJJsLawnCareServiceforMay.11/10/202442厦门大学MBA中心郑炜玲11/10/202443厦门大学MBA中心郑炜玲会计核算原则

重要性惯例Materialityconcept一贯性原则Consistencyprinciple实质重于形式原则充分披露原则Fulldisclosureprinciple11/10/202444厦门大学MBA中心郑炜玲会计事项及其类型

AccountingEventsandTheirCategories会计事项（AccountingEvents)定义引起会计恒等式的基本构成要素发生变动的交易或事项类型（25种）资产增加负债减少所有者权益减少收入减少费用增加资产减少负债增加所有者权益增加收入增加费用减少11/10/202445厦门大学MBA中心郑炜玲25种会计事项的记录方法25种会计事项的记录方法TransactionsIdentifyAccounts+or-DrorCrJournalEntryType1.收回客户赊欠货款10000

Cash

AccountsReceivable+-DrCr现金10000

应收账款10000Type2.用长期借款偿还货款50000

AccountsPayableLong-ternLoansPayable-+

DrCr应付账款50000长期借款50000Type3.提取法定盈余公积20000UndistributedProfitStatutorySurplusReserve-

+DrCr未分配利润20000盈余公积2000011/10/202446厦门大学MBA中心郑炜玲25种会计事项的记录方法25种会计事项的记录方法TransactionsIdentifyAccounts+or-DrorCrJournalEntryType4.更正误记的边角料收入8000MajorOperatingRevenueOtherOperatingRevenue-+DrCr主营业务收入8000

其他业务收入8000Type5.更正误记为销售费用的管理费用1200GeneralandAdministrativeExpensesSalesExpenses+-

DrCr管理费用1200销售费用1200Type6.赊购库存商品20000InventoriesAccountsPayable++DrCr存货20000应付账款2000011/10/202447厦门大学MBA中心郑炜玲25种会计事项的记录方法

25种会计事项的记录方法TransactionsIdentifyAccounts+or-DrorCrJournalEntryType7.所有者投入货币资金50000作为出资BankDepositsPaid-inCapital++DrCr银行存款50000

实收资本50000Type8.赊销库存商品30000AccountsReceivableMajorOperatingRevenue++

DrCr应收账款30000主营业务收入30000Type9.更正多付的利息支出2400BankDepositsFinancialExpenses+-DrCr银行存款2400财务费用240011/10/202448厦门大学MBA中心郑炜玲25种会计事项的记录方法25种会计事项的记录方法TransactionsIdentifyAccounts+or-DrorCrJournalEntryType10.用银行存款偿还长期借款30000Long-termLoansPayableBankDeposits--DrCr长期借款30000

银行存款30000Type11.债权人将10000转为对本企业的投资AccountsPayablePaid-inCapital-+

DrCr应付账款10000实收资本10000Type12.向客户发出其订购的一部分商品15000万元，该客户已预付全部货款AdvancesfromCustomersMajorOperatingRevenue-+DrCr预收账款15000主营业务收入1500011/10/202449厦门大学MBA中心郑炜玲25种会计事项的记录方法25种会计事项的记录方法TransactionsIdentifyAccounts+or-DrorCrJournalEntryType13.冲回多提的应付销售人员工资11000AccruedPayrollSalesExpenses--DrCr应付工资11000

销售费用11000Type14.向所有者支付现