第二講損益表分析

第二講損益表分析第二講損益表分析MainPointsofTodayCompareaccrualbasiswithcashbasisofaccountingUnderstandRealizationandMatchingPrinciplesComparethedifferencesamongcost,expenses,expenditure,anddisbursementUnderstandthe25categoriesoftransactions2/14/20233資產(chǎn)負(fù)債表vs.損益表從歷史發(fā)展過程看，先有資產(chǎn)負(fù)債表，后有損益表資產(chǎn)負(fù)債表期初留存收益+損益表本期凈利潤(rùn)-本期現(xiàn)金股利=資產(chǎn)負(fù)債表期末留存收益2/14/20234歷史成本原則收入實(shí)現(xiàn)—費(fèi)用配比（權(quán)責(zé)發(fā)生制）穩(wěn)健性原則會(huì)計(jì)收益的確定模式2/14/20235會(huì)計(jì)恒等式資產(chǎn)負(fù)債表與會(huì)計(jì)恒等式之一：A=L+OE損益表與會(huì)計(jì)恒等式之二：Income=Revenue收入–Expense費(fèi)用

收益Income=盈余Earning=利潤(rùn)Profit2/14/20236WhatisNetIncome?Netincomeisnotanasset

it’sanincreaseinownersequityfromprofitsofthebusiness.A=L+OEIncreaseDecreaseIncreaseEither(orboth)oftheseeffectsoccurasnetincomeisearned......butthisiswhatnetincomereallymeans.2/14/20237RevenueandExpensesThepriceforgoodssoldandservicesrenderedduringagivenaccountingperiod.Increasesownersequity.Thecostsofgoodsandservicesusedupintheprocessofearningrevenue.Decreasesownersequity.2/14/20238A=L+OEASSETSDebitforIncreaseCreditforDecreaseEQUITIESDebitforDecreaseCreditforIncreaseLIABILITIESDebitforDecreaseCreditforIncrease復(fù)式簿記借貸規(guī)則

DebitandCreditRules借和貸失去了原來(lái)的涵義！2/14/20239DebitsandCreditsforRevenueandExpenseEQUITIESDebitforDecreaseCreditforIncreaseREVENUESDebitforDecreaseCreditforIncreaseEXPENSESCreditforDecreaseDebitforIncreaseExpensesdecreaseownersequity.Revenuesincreaseownersequity.2/14/202310持續(xù)經(jīng)營(yíng)會(huì)計(jì)分期在各期分配利潤(rùn)現(xiàn)金收付制收入實(shí)現(xiàn)原則

費(fèi)用配比原則權(quán)責(zé)發(fā)生制2/14/202311權(quán)責(zé)發(fā)生制與收付實(shí)現(xiàn)制收付實(shí)現(xiàn)制CashBasis：也稱現(xiàn)金收付制，是以現(xiàn)金的收到或支付作為確認(rèn)收入和費(fèi)用的依據(jù)。（實(shí)收實(shí)付）權(quán)責(zé)發(fā)生制Accrualbasis：也叫應(yīng)計(jì)制會(huì)計(jì)。凡是當(dāng)期已經(jīng)實(shí)現(xiàn)的收入和已經(jīng)發(fā)生或應(yīng)當(dāng)負(fù)擔(dān)的費(fèi)用，不論款項(xiàng)是否收付，都應(yīng)當(dāng)作為當(dāng)期的收入和費(fèi)用；凡是不屬于當(dāng)期的收入和費(fèi)用，即使款項(xiàng)已在當(dāng)期收付，也不應(yīng)當(dāng)作為當(dāng)期的收入和費(fèi)用。（應(yīng)收應(yīng)付）2/14/202312特點(diǎn)：

Accrualbasis計(jì)算繁雜、盈虧計(jì)算合理準(zhǔn)確、但是易操縱利潤(rùn);

Cashbasis核算手續(xù)簡(jiǎn)單，有利于真實(shí)揭示企業(yè)的現(xiàn)金流動(dòng)情況，但是不能真實(shí)反映經(jīng)營(yíng)成果。適用范圍：

Accrualbasis企業(yè)等計(jì)算盈虧的單位；

Cashbasis政府機(jī)關(guān)。Accrualbasis&cashbasis

2/14/202313

EntriestoApportionUnrecordedCosts分配未記成本和費(fèi)用

EntriestoRecordUnrecordedExpenses

EntriestoApportionUnearnedRevenue分配未記的收入

EntriestoRecordUnrecordedRevenueTypesofAdjustingEntries2/14/202314EntriestoApportionUnrecordedCostsPriorPeriodsCurrentPeriodFuturePeriodsTransactionPaidfutureexpensesinadvance(createsanasset).EndofCurrentPeriodAdjustingEntry

Recognizeportionofassetconsumedasexpense,andReducebalanceofassetaccount.2/14/202315EntriestoApportionUnrecordedCostsExamplesInclude:DepreciationSuppliesExpiringInsurancePolicies2/14/202316EntriestoApportionUnearnedRevenuePriorPeriodsCurrentPeriodFuturePeriodsTransactionCollectedfromcustomersinadvance(createsaliability).EndofCurrentPeriodAdjustingEntry

Recognizeportionearnedasrevenue,andReducebalanceofliabilityaccount.2/14/202317EntriestoApportionUnearnedRevenueExamplesInclude:AirlineTicketSalesSportsTeams?SalesofSeasonTickets2/14/202318EntriestoRecordUnrecordedExpensesPriorPeriodsCurrentPeriodFuturePeriodsTransactionLiabilitywillbepaid.EndofCurrentPeriodAdjustingEntry

Recognizeexpenseincurred,andRecordliabilityforfuturepayment.2/14/202319EntriestoRecordUnrecordedExpensesExamplesInclude:InterestWagesandSalariesPropertyTaxesHey,whendowegetpaid?2/14/202320EntriestoRecordUnrecordedRevenuePriorPeriodsCurrentPeriodFuturePeriodsTransactionReceivablewillbecollected.EndofCurrentPeriodAdjustingEntry

Recognizerevenueearnedbutnotyetrecorded,andRecordreceivable.2/14/202321EntriestoRecordUnrecordedRevenueExamplesInclude:InterestEarnedWorkCompletedButNotYetBilledtoCustomer2/14/202322ArgentiCmencedoperationsonJan.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

EXAMPLE2/14/202323EXAMPLEThefollowinginformationrelatestoArgentiCo.asofJan.31,Yr6:.Customersowethefirm$7,500fromsalesmadeduringJanuary..Thefirmowessuppliers$4,400formerchandisepurchasedduringJanuary..Unpaidutilitybillstotal$760andunpaidsalariestotal$2,590..Merchandiseinventoryonhandtotals$7,200.Question:PleasecalculatetheincomeofJanuary,Year5.2/14/202324solution

accrualbasis

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

0

Totalexpense$(41850)

$(75400)Netincome$5650

$(34600)2/14/202325TheRealizationPrinciple:

WhenToRecordRevenueRealizationPrincipleRevenueshouldberecognizedatthetimegoodsaresoldandservicesarerendered.例：預(yù)收貨款業(yè)務(wù)、現(xiàn)金銷售業(yè)務(wù)、賒銷業(yè)務(wù)、分期付款業(yè)務(wù)2/14/202326收入確認(rèn)的金額例：P48賒銷收入是$100000，壞賬率3%，本期應(yīng)確認(rèn)多少收入？對(duì)報(bào)表有何影響？解一：借：應(yīng)收賬款97000貸：主營(yíng)業(yè)務(wù)收入97000解二：借：應(yīng)收賬款100000貸：主營(yíng)業(yè)務(wù)收入100000借：管理費(fèi)用3000貸：壞賬準(zhǔn)備30002/14/202327TheMatchingPrinciple:

WhenToRecordExpensesMatchingPrincipleExpensesshouldberecordedintheperiodinwhichtheyareusedup.例：預(yù)付貨款采購(gòu)、現(xiàn)金采購(gòu)、賒購(gòu)、折舊、計(jì)提壞賬準(zhǔn)備等等。2/14/202328配比原則

MatchingandCostRecovery因果配比（直接配比）：收入與其對(duì)應(yīng)的成本配比，如：主營(yíng)業(yè)務(wù)收入與主營(yíng)業(yè)務(wù)成本，其他業(yè)務(wù)收入與其他業(yè)務(wù)成本配比。時(shí)間配比（期間成本）：一定時(shí)期的收入與同時(shí)期的費(fèi)用相配比，如：當(dāng)期的收入與管理費(fèi)用、財(cái)務(wù)費(fèi)用等期間費(fèi)用相配比。與未來(lái)收入不直接相關(guān)的費(fèi)用計(jì)入當(dāng)期費(fèi)用。如：資產(chǎn)減值、意外損失等。2/14/202329費(fèi)用expenses、成本costs、

支出expenditures、開支disbursement費(fèi)用、成本與權(quán)責(zé)發(fā)生制聯(lián)系，體現(xiàn)在損益表中開支與現(xiàn)金收付制聯(lián)系，體現(xiàn)在現(xiàn)金流量表中，包括經(jīng)營(yíng)性、投資性、籌資性現(xiàn)金流出支出=商品和服務(wù)的采購(gòu)金額支出=資本性支出+收益性支出表現(xiàn)：資產(chǎn)的減少、負(fù)債的增加、資產(chǎn)的變化費(fèi)用成本期間費(fèi)用料+工+費(fèi)銷售費(fèi)用、管理費(fèi)用、財(cái)務(wù)費(fèi)用2/14/202330支出與費(fèi)用此項(xiàng)支出的受益期間不僅限于本期嗎？資產(chǎn)賬戶XXYYZZ留存收益XXYYZZ現(xiàn)金或應(yīng)付項(xiàng)目XX支出已發(fā)生成本YN資本化費(fèi)用攤銷分錄2/14/202331

劃分收益性支出和資本性支出

Revenueexpenditures&Capitalexpenditures定義：收益期<1年/1營(yíng)業(yè)周期收益性支出

收益期>1年/1營(yíng)業(yè)周期資本性支出會(huì)計(jì)處理：收益性支出記入當(dāng)期費(fèi)用；資本性支出先記為資產(chǎn)，后按受益期分期記入費(fèi)用劃分錯(cuò)誤的后果當(dāng)期資產(chǎn)費(fèi)用利潤(rùn)以后資產(chǎn)費(fèi)用利潤(rùn)RE~CE+-+

+

+

-CE~RE解釋P53圖3-3

2/14/202332案例：WorldComInc.背景：手段2/14/202333收入費(fèi)用凈收益資產(chǎn)交易、事項(xiàng)和情況傳統(tǒng)收益確定的特點(diǎn)歷史成本原則折舊攤銷配比原則實(shí)現(xiàn)原則資料來(lái)源：PatonandLittleton，《公司會(huì)計(jì)準(zhǔn)則緒論》2/14/202334Depreciation折舊Depreciationisthesystematicallocationofthecostofadepreciableassettoexpense.Depreciableassetsarephysicalobjectsthatretaintheirsizeandshapebutlosetheireconomicusefulnessovertime.2/14/202335TheConceptofDepreciationTheportionofanassetsutilitythatisusedupmustbeexpensedintheperiodused.Cash(credit)FixedAsset(debit)Ondatewheninitialpaymentismade...Theassetsusefulnessispartiallyconsumedduringtheperiod.Atendofperiod...AccumulatedDepreciation(credit)DepreciationExpense(debit)2/14/202336Let’spreparetheIncomeStatementforJJ’sLawnCareServiceforthemonthendingMay31,2001.Anexample:JJ’sLawnCareService

2/14/202337InvestmentsandwithdrawalsbytheownerarenotincludedontheIncomeStatement.2/14/202338DepreciationIsOnlyanEstimateOnMay2,2001,JJsLawnCareServicepurchasedalawnmowerwithausefullifeof50monthsfor$2,500cash.Usingthestraight-linemethod,calculatethemonthlydepreciationexpense.$2,50050=$50DepreciationExpense(perperiod)=CostoftheassetEstimatedusefullife2/14/202339DepreciationIsOnlyanEstimateJJsLawnCareServicewouldmakethefollowingadjustingentry.Contra-asset2/14/202340DepreciationIsOnlyanEstimateJJs$15,000truckisdepreciatedover60monthsasfollows:$15,000

60months=$250permonth2/14/202341Accumulateddepreciationwouldappearonthebalancesheetasfollows:2/14/202342Afterthesetwoadjustingentriesaremade,JJ’sAdjustedTrialBalancelookslikethis.Next,letspreparetheIncomeStatementforJJsLawnCareServiceforMay.2/14/2023432/14/202344會(huì)計(jì)核算原則

重要性慣例Materialityconcept一貫性原則Consistencyprinciple實(shí)質(zhì)重于形式原則充分披露原則Fulldisclosureprinciple2/14/202345會(huì)計(jì)事項(xiàng)及其類型

AccountingEventsandTheirCategories會(huì)計(jì)事項(xiàng)（AccountingEvents)定義引起會(huì)計(jì)恒等式的基本構(gòu)成要素發(fā)生變動(dòng)的交易或事項(xiàng)類型（25種）資產(chǎn)增加負(fù)債減少所有者權(quán)益減少收入減少費(fèi)用增加資產(chǎn)減少負(fù)債增加所有者權(quán)益增加收入增加費(fèi)用減少2/14/20234625種會(huì)計(jì)事項(xiàng)的記錄方法25種會(huì)計(jì)事項(xiàng)的記錄方法TransactionsIdentifyAccounts+or-DrorCrJournalEntryType1.收回客戶賒欠貨款10000

Cash

AccountsReceivable+-DrCr現(xiàn)金10000

應(yīng)收賬款10000Type2.用長(zhǎng)期借款償還貨款50000

AccountsPayableLong-ternLoansPayable-+

DrCr應(yīng)付賬款50000長(zhǎng)期借款50000Type3.提取法定盈余公積20000UndistributedProfitStatutorySurplusReserve-

+DrCr未分配利潤(rùn)20000盈余公積200002/14/20234725種會(huì)計(jì)事項(xiàng)的記錄方法25種會(huì)計(jì)事項(xiàng)的記錄方法TransactionsIdentifyAccounts+or-DrorCrJournalEntryType4.更正誤記的邊角料收入8000MajorOperatingRevenueOtherOperatingRevenue-+DrCr主營(yíng)業(yè)務(wù)收入8000

其他業(yè)務(wù)收入8000Type5.更正誤記為銷售費(fèi)用的管理費(fèi)用1200GeneralandAdministrativeExpensesSalesExpenses+-

DrCr管理費(fèi)用1200銷售費(fèi)用1200Type6.賒購(gòu)庫(kù)存商品20000InventoriesAccountsPayable++DrCr存貨20000應(yīng)付賬款200002/14/20234825種會(huì)計(jì)事項(xiàng)的記錄方法

25種會(huì)計(jì)事項(xiàng)的記錄方法TransactionsIdentifyAccounts+or-DrorCrJournalEntryType7.所有者投入貨幣資金50000作為出資BankDepositsPaid-inCapital++DrCr銀行存款50000

實(shí)收資本50000Type8.賒銷庫(kù)存商品30000AccountsReceivableMajorOperatingRevenue++

DrCr應(yīng)收賬款30000主營(yíng)業(yè)務(wù)收入30000Type9.更正多付的利息支出2400BankDepositsFinancialExpenses+-DrCr銀行存款2400財(cái)務(wù)費(fèi)用24002/14/20234925種會(huì)計(jì)事項(xiàng)的記錄方法25種會(huì)計(jì)事項(xiàng)的記錄方法TransactionsIdentifyAccounts+or-DrorCrJournalEntryType10.用銀行存款償還長(zhǎng)期借款30000Long-termLoansPayableBankDeposits--DrCr長(zhǎng)期借款30000

銀行存款30000Type11.債權(quán)人將10000轉(zhuǎn)為對(duì)本企業(yè)的投資AccountsPayablePaid-inCapital-+

DrCr應(yīng)付賬款10000實(shí)收資本10000Type12.向客戶發(fā)出其訂購(gòu)的一部分商品15000萬(wàn)元，該客戶已預(yù)付全部貨款A(yù)dvancesfromCustomersMajorOperatingRevenue-+DrCr預(yù)收賬款15000主營(yíng)業(yè)務(wù)收入150002/14/20235025種會(huì)計(jì)事項(xiàng)的記錄方法25種會(huì)計(jì)事項(xiàng)的記錄方法TransactionsIdentifyAccounts+or-DrorCrJournalEntryType13.沖回多提的應(yīng)付銷售人員工資11000AccruedPayrollSalesExpenses--DrCr應(yīng)付工資