講義教案財會

RevenueRecognitionandFromthethirdpartofourcourses,wewillbeginstudyingdetailedaccountingprinciplesAccountsLongtermLearningRevenueRevenueAccountsReceivableandbadEarningsRevenue收入的定收入確認(rèn)為什么成為問題企業(yè)經(jīng)營周 Slide5-

收入確認(rèn)為什么成﹤1>理論上，兩者應(yīng)該具有對應(yīng)關(guān)系，即隨著 識別與客戶訂立的合同識別合同中的單項履約義確定交易價格將交易價格分?jǐn)傊粮鲉雾椔募s義履行各單項義務(wù)時確認(rèn)收，A公司推行一項積 個，A公司估計積分的兌換率為95%分?jǐn)傊辽唐返慕灰變r格 ）=91324分?jǐn)傊练e分的交易價格 ）=8676借：現(xiàn) 貸：營業(yè)收 合同負(fù) Revenue商業(yè)折扣（Tradediscount）：標(biāo)價×商業(yè)折現(xiàn)金折扣/銷售折扣(Cashdiscount/Sales 方法。詳見本章“應(yīng)收帳款”部分。商品銷售收入的計量（續(xù)商品銷售收入的帳務(wù)處“營業(yè)收入”科目。商品銷售收入的帳務(wù)處結(jié)轉(zhuǎn)成本Accountsreceivableandbad應(yīng)收票貨幣性應(yīng)收賬應(yīng)收賬款核算方總價凈價應(yīng)收賬款（總價法 應(yīng)收賬款(總價法例：某月某日，A公司銷售商品一批，金額為10000元，規(guī)定的現(xiàn)金折扣條件為2/10，應(yīng)收賬款(總價法〈3〉如在10天之后但20天之內(nèi)付款，則借：銀行存財務(wù)費貸：應(yīng)收賬應(yīng)收賬款(凈價法 承上〈1〉賒銷發(fā)生借：應(yīng)收賬 貸：銷售收 應(yīng)收賬款(凈價法〈2〉若10天內(nèi)付款，借：銀行存款貸：應(yīng)收賬款〈3〉若20天內(nèi)付款，借：銀行存款貸：應(yīng)收賬款財務(wù)費 〈4〉20 貸：應(yīng)收賬款財務(wù)費 應(yīng)收賬壞帳損失的會計處理直接轉(zhuǎn)銷法(Directwrite-off備抵法(Allowance壞確認(rèn)壞帳的一般依據(jù)有三〈1〉自然 ,遺產(chǎn)不夠清償〈2〉法 且資不抵債 直接沖銷壞帳損失確認(rèn)為當(dāng)期用，計入Direct(specificwrite-off)Assumeallreceivablesarecollectable,i.e.,donothingatyearendtomodify eorreceivablesWhenit esapparentareceivable($200)willnotbecollected(unableorunwilling),writeitoffBadDebts Accounts備抵符合配比原 Allowancemethod–Byestimatingtheamountofuncollectableaccountsatyearend eandreceivablesarereducedtoreflectpotentialuncollectableaccounts/lowernetGoodmatching–expenseinsameyearasrevenueInvolvesestimatingtheamountssincedonotknowspecificallywhichaccountswill uncollectableinthefuturethusofeachperiod,ofeachperiod,recordGENERALestimateoftheGENERALAccountTitlesAccountTitlesandUncollectibleAccountsUncollectibleAccountsAllowanceforAllowanceforDoubtfulSellingSellingContra-assetTheAllowanceforDoubtfulThenetrealizablevalueistheamountofaccountsreceivablethatthebusinessexpectstoAccountsLess:AllowancefordoubtfulNetrealizablevalueofaccountsWritingOffanUncollectibleAccountReceivableWhenanaccountisdeterminedtobeuncollectible,itnolongerqualifiesasanassetandshouldbewrittenoff.GENERALAccountTitlesand5AllowanceforDoubtfulAccountsReceivable(J.WritingOffanUncollectibleAccountReceivable

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$Less:Allow.fordoubtful Netrealizable

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$Noticethatthe$500write-offdidnotchangethenetrealizablevaluenordiditaffectany estatementaccounts.MonthlyEstimatesofCreditofeachmonth,managementshouldestimatetheprobableamountofuncollectibleaccountsandadjusttheAllowanceforDoubtfulAccountstothisnewTwoTwoApproachestoEstimatingCrediteStatementApproach（新準(zhǔn)則及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備抵采用這種方法，一方面按期估計壞賬損失記”科目，待實際發(fā)生壞賬時沖銷壞賬準(zhǔn)備和應(yīng)映扣減估計壞賬后的凈值。時，借記“銀行存款”，貸記“應(yīng)收帳款”練）：應(yīng)收帳款余假如中財網(wǎng)公司在 應(yīng)收帳款余額百分比法借：資產(chǎn)減值損失——壞賬損 練習(xí)（2）：應(yīng)收帳款余 應(yīng)收帳款余額百分比法 練習(xí)（3）：應(yīng)收帳款余 應(yīng)收帳款余額百分比法應(yīng)計提壞賬損失為借：資產(chǎn)減值損失——壞賬損貸：壞賬準(zhǔn) 練習(xí)（4）：應(yīng)收帳款余 應(yīng)收帳款余額百分比法“壞帳準(zhǔn)備”余額應(yīng)為：6000*應(yīng)沖回多提“壞帳準(zhǔn)備”為：55- 貸：資產(chǎn)減值損失——應(yīng)收票憑證（短期）應(yīng)收票據(jù)按面值入帳 應(yīng)收票據(jù)（續(xù)核算舉例（1）商品發(fā)出并收到票據(jù)時， 貸：銷售收 應(yīng)收票據(jù)（續(xù)貸：財務(wù)費 應(yīng)收票據(jù)（續(xù)應(yīng)收票據(jù)（續(xù)A4.EarningsViolationofWithinAccountingAccountingTimingofKatherineSchipper: Whendomanagermanipulateearnings?ToavoidreportinglossesWhendomanagermanipulateearnings?ToavoidearningsdecreasesWidespreadWidespreadEarnings(JiangandWang ysisandDecisionAccountsReceivableTurnoverRateThisratioprovidesusefulinformationforevaluatinghowefficientman