中级财务会计双语第二章.ppt
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中级财务会计双语第二章.ppt
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Chapter2CashandReceivables,第二章现金及应收款,PartACashandCashEquivalents,Inthispart,wearegoingtolearn:
CashCashequivalents,Cash,Cashincludescurrencyandcoins,balancesincheckingaccounts,anditemsacceptablefordepositintheseaccounts.现金包括纸币、硬币、银行支票存款账户的余额以及可以存入这些账户的款项。
Simply,“cash”=moneyholdinhand+moneyinthebank,CashEquivalents,CashEquivalentsincludemoneymarketfunds,treasurybills,andcommercialpaper.现金等价物包括货币市场基金、国库券和商业票据等。
Thematuritydate(到期日)forcashequivalentsshouldbenolongerthanthreemonthsfromthedateofpurchase.,PartBCurrentReceivables短期应收款,Inthispart,wearegoingtolearn:
Theclassificationof“Receivables”AccountsreceivableNotesreceivable,Receivables,Receivablesareacompanysclaimstothefuturecollectionofcash,otherassetsorservices.应收款是企业在未来要求收取现金、其他资产或者服务的权利。
Receivables,Tradereceivables商业应收款:
resultingfromthesaleofgoodsorservices.,Nontradereceivables非商业应收款:
notresultingfromthesaleofgoodsorservices.,Exp.AccountsReceivable,Exp.InterestReceivable,AccountsReceivable,Accountsreceivablearecomingfromcreditsale(赊销).Accountsreceivablearesupportedbythecustomerscreditandaninvoice.Notesreceivablearesupportedbythenoteandaninvoice.Accountsreceivableareclassifiedascurrentassets,becausetheircollectionperiod(收款期)isusuallylessthanoneyear.ARarerecognizedonthedaywhenwedeliverthegoods/services.,InitialValuationofAccountsReceivable应收账款的初始计量,Twopartswillbediscussed:
TradediscountsCashdiscounts,TradeDiscounts,TradeDiscounts:
apercentagereductionfromthelistpricethatcompaniesoffertotheircustomers.(pricereduction)商业折扣:
公司为顾客提供的、从零售价中扣减一定百分比的折扣。
(价格扣减)Tradediscountsareoftenofferedtothosecustomerswhopurchasegoods/servicesinlargequantity.Inaccounting,weuse“netprice”torecordARandsalesrevenue.Netprice=fullpricetradediscount,TradeDiscounts,Exp.Acompanysellsamachineatapriceof$2,500,butsellsittoacustomeratlistlessa10%discount.(creditsale)Netprice=fullprice-tradediscount=$2,500-$250010%=$2,250Dr.AccountsReceivable2,250Cr.SalesRevenue2,250,CashDiscounts,CashDiscounts:
oftencalledsalesdiscounts,representreductionsnotinthesellingpriceofagoodorservicebutintheamounttobepaidbyacreditcustomerifpaidwithinaspecifiedperiodoftime.(reductioninpayment)现金折扣:
又称为销售折扣,它并不是对商品或劳务销售价格的减少,而是对赊购客户在特定的期间内付款而给予应付款金额的减少。
(应付款的减少)Itisadiscountintendedtoprovideincentiveforquickpayment.(encouragecustomerstopaythecashassoonaspossible),CashDiscounts,Exp.Ourcompanyofferedcashdiscount:
2/10,n/30.2/10,meaninga2%discountifpaidwithin10days.(10days-discountperiod)n/30,meaningnodiscountifpaidwithin30days.Twowaystorecordcashdiscounts:
GrossmethodNetmethod,Grossmethod总价法,Howtousegrossmethod:
Atfirst,usethefullpricetorecordaccountsreceivable.Ifthecashdiscountisrealized(withindiscountperiod),thenputthediscountamountinto“salesdiscount”.,Exampleofgrossmethod,Ourcompanyscredittermsarestatedas2/10,n/30.OnOct.5,2011,wesoldmerchandiseatapriceof$20,000.Thecustomerpaid70%ofitstotalpriceonOct.14andtheremainingbalanceof$6,000onNov.4.,Netmethod净价法,Howtousenetmethod:
Atfirst,usethenetpricetorecordaccountsreceivable.Ifthecashdiscountisnotrealized(beyonddiscountperiod),thenrecordthediscountamountas“interestrevenue”.,Exampleofnetmethod,Ourcompanyscredittermsarestatedas2/10,n/30.OnOct.5,2011,wesoldmerchandiseatapriceof$20,000.Thecustomerpaid70%ofitstotalpriceonOct.14andtheremainingbalanceof$6,000onNov.4.,GrossMethodV.S.NetMethod,Thegrossmethodsupposesallthecashdiscountscannotbetaken.总价法假设所有的现金折扣都不能被享受。
Butifcashdiscountistaken,thenputthediscountamountinto“salesdiscounts”.Thenetmethodsupposesallthecashdiscountscanbetaken.净价法假设所有的现金折扣都可以被享受。
Butifcashdiscountisnottaken,thenputthediscountamountinto“interestrevenue”.,GrossMethodV.S.NetMethod,InAmerica,mostcompaniesusethegrossmethodbecauseitseasierthanthenetmethod.ButinChina,onlythegrossmethodisallowedtouse.,Comparingtradediscounts&cashdiscounts,Tradediscountsareoftenofferedtothosecustomerswhopurchasegoods/servicesinlargequantity.Cashdiscountsareofferedtothosecustomerswhopaythecashwithinthediscountperiod.Thepurposeoftradediscountsistoencouragelargepurchase.Thepurposeofcashdiscountsistoencouragequickpayment.,Comparingtradediscounts&cashdiscounts,Tradediscountsareexpressedaspercentagereductionfromprice.(exp.20%oftradediscount)Cashdiscountsareexpressedastermsof2/10,n/30.Tradediscountsonlyhasonewaytorecord:
usethenetpricetorecordtheaccountsreceivableandtherevenue.Cashdiscountshastwowaystorecord:
grossmethod&netmethod.Exercise:
P85E2-4,Uncollectibleaccountsreceivable,Uncollectibleaccountsreceivable(无法收回的应收账款)orbaddebts(坏账):
receivablesthatsomecustomersareeitherunableorunwillingtopay.Thecostswhicharisefromuncollectibleaccountsarebaddebtexpense(坏账损失).,Baddebts,causes,Baddebtexpense,Uncollectibleaccountsreceivable,Twowaystorecordbaddebts:
Directwrite-offmethod(直接转销法)Allowancemethod(备抵法)Twoquestionsweneedtofocuson:
Whentousethismethod?
Howtousethismethod?
Directwrite-offmethod直接转销法,Whentousedirectwrite-offmethod?
Ifuncollectibleaccountsreceivableareimmaterial(amountofbaddebtsissmall)Orifwecannotreliablyestimate不能合理估计theamountofuncollectibleaccountsreceivableHowtousedirectwrite-offmethod?
Whenaccountsreceivableactuallybecomebaddebts,justsimplyincreasebaddebtexpenseanddecreaseaccountsreceivable.100%suremoneycannotbereceivedDr:
baddebtexpenseCr:
accountsreceivable,Exampleofdirectwrite-offmethod,In2011,oneofourcustomerswentbankrupt(破产),hewasunabletopaythedebt$10,000(whichwereourcompanysaccountsreceivable).Suppose$10,000areimmaterialamountforourcompany.Usedirectwrite-offmethodDr.Baddebtexpense10,000Cr.Accountsreceivable10,000,Allowancemethod备抵法,Whentouseallowancemethod?
Ifuncollectibleaccountsreceivablearematerialamount(amountofbaddebtsislarge)Andifwecanreliablyestimate能合理估计theamountofuncollectibleaccountsreceivableHowtouseallowancemethod?
Firstestimatetheamountofprobablebaddebts估计可能发生坏账的金额Putitinto“allowanceforuncollectibleaccounts”(坏账准备)Dr:
baddebtexpenseCr:
allowanceforUA,Allowancemethod,AllowanceforuncollectibleaccountsAlsocalled“allowancefordoubtfulaccounts”Acontraaccount(备抵账户)toaccountsreceivable,Allowanceforuncollectibleaccounts,Dr.Decrease,BeginningBal.Cr.Increase,EndingBal.,Allowancemethod,Threeeventsunderallowancemethod:
(备抵法下的“三个”会计事件)Estimatetheamountofprobablebaddebts估计可能发生坏账的金额Whenaccountsaredeemeduncollectible坏账真实发生Whenpreviouslywritten-offaccountsarecollected之前的坏账重新收回,Estimatetheamountofprobablebaddebts,Threewaystoestimatetheamountoffuturebaddebts:
三种估计坏账的方法Incomestatementapproach利润表法Balancesheetapproach资产负债表法Acombinationoftwoapproaches两种方法的组合,Incomestatementapproach利润表法,Howtouseincomestatementapproach?
Weestimatebaddebtexpenseasapercentageofeachperiodsnetcreditsales.(按每期净赊销销售收入的百分比估计“坏账费用”)Baddebtexpense=creditsalesP%,Exampleofincomestatementapproach,P55illustration2-3Baddebtexpense=creditsalesP%Inthiscase,Baddebtexpense=$1,200,0002%=$24,000Dr.Baddebtexpense24,000Cr.Allowanceforuncollectibleaccounts24,000,Accountsreceivable$305,000Less:
Allowanceforuncollectibleaccounts(24,000)Netaccountsreceivable(NRVofAR)$281,000,Itwillbereportedinthebalancesheet.,Balancesheetapproach资产负债表法,Howtousebalancesheetapproach?
(twoways)Weestimateuncollectibleaccountsasapercentageofthereceivablebalance.(按总应收账款余额的百分比估计坏账)Allowanceforuncollectibleaccounts=thetotalARP%Or,applyingdifferentpercentagestoaccountsreceivablebalances.(对不同应收账款余额应用不同的百分比)Allowanceforuncollectibleaccounts=AR1P1%+AR2P2%+AR3P3%+ARnPn%AR1,AR2,AR3,ARnaredifferentaccountsreceivablebalancesdependingonthelengthoftimeoutstanding.按应收账款的账龄长短划分不同的余额(exp.P56),Exampleofbalancesheetapproach,Exp.P56illustration2-3AAccountsReceivableAgingSchedule应收账款账龄分析表Allowanceforuncollectibleaccounts=AR1P1%+AR2P2%+AR3P3%+ARnPn%Allowanceforuncollectibleaccounts=AR1P1%+AR2P2%+AR3P3%+AR4P4%=220,0005%+50,00010%+25,00020%+10,00045%=25,500Thelongertheaccountreceivablehasbeenoutstandingthemorelikelyitwillproveuncollectible.应收账款拖欠的时间越长,越有可能成为坏账。
(坏账提取比率应该越大),Exampleofbalancesheetapproach,Exp.P56illustration2-3AAllowanceforuncollectibleaccounts=$25,500Dr.Baddebtexpense25,500Cr.Allowanceforuncollectibleaccounts25,500Here,$25,500istheendingbal.for“allowanceforuncollectibleaccounts”,Allowanceforuncollectibleaccounts,Dr.Decrease,BeginningBal.0Cr.25,500Increase,EndingBal.25,500,Firstyearofoperations,Exampleofbalancesheetapproach,letssupposeitwasnotthefirstyearofoperations.Thebeginningcreditbal.fortheallowanceaccountwas$4,000.Dr.Baddebtexpense21,500Cr.Allowanceforuncollectibleaccounts21,500,Allowanceforuncollectibleaccounts,Dr.Decrease,BeginningBal.4,000Cr.21,500Increase,EndingBal.25,500,Exampleofbalancesheetapproach,letssupposeitwasnotthefirstyearofoperations.Thebeginningdebitbal.fortheallowanceaccountwas$4,000.Dr.Baddebtexpense29,500Cr.Allowanceforuncollectibleaccounts29,500,Allowanceforuncollectibleaccounts,BeginningBal.4,000Dr.Decrease,Cr.29,500Increase,EndingBal.25,500,Acombinationoftwoapproaches,Somecompaniesuseacombinationoftwoapproaches.有些公司使用两种方法的组合。
Theyusetheincomestatementapproachattheendofeverymonth.Buttheyusethebalancesheetapproachattheendoftheyear.,Ac
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- 中级 财务会计 双语 第二