第二讲损益表.ppt

Ch.3TheIncomeStatement,2187902hengweiling,MainPointsofToday,CompareaccrualbasiswithcashbasisofaccountingUnderstandRealizationandMatchingPrinciplesComparethedifferencesamongcost,expenses,expenditure,anddisbursementUnderstandthe25categoriesoftransactions,资产负债表vs.损益表,从历史发展过程看，先有资产负债表，后有损益表资产负债表期初留存收益+损益表本期净利润-本期现金股利=资产负债表期末留存收益,历史成本原则,收入实现费用配比（权责发生制）,稳健性原则,会计收益的确定模式,会计恒等式,资产负债表与会计恒等式之一：A=L+OE损益表与会计恒等式之二：Income=Revenue收入Expense费用收益Income=盈余Earning=利润Profit,WhatisNetIncome?,Netincomeisnotanassetitsanincreaseinownersequityfromprofitsofthebusiness.,A=L+OE,Increase,Decrease,Increase,Either(orboth)oftheseeffectsoccurasnetincomeisearned.,.butthisiswhatnetincomereallymeans.,RevenueandExpenses,Thepriceforgoodssoldandservicesrenderedduringagivenaccountingperiod.,Increasesownersequity.,Thecostsofgoodsandservicesusedupintheprocessofearningrevenue.,Decreasesownersequity.,A=L+OE,复式簿记借贷规则DebitandCreditRules,借和贷失去了原来的涵义！,DebitsandCreditsforRevenueandExpense,Expensesdecreaseownersequity.,Revenuesincreaseownersequity.,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,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）,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,EntriestoApportionUnrecordedCosts分配未记成本和费用,EntriestoRecordUnrecordedExpenses,EntriestoApportionUnearnedRevenue分配未记的收入,EntriestoRecordUnrecordedRevenue,TypesofAdjustingEntries,EntriestoApportionUnrecordedCosts,PriorPeriods,CurrentPeriod,FuturePeriods,TransactionPaidfutureexpensesinadvance(createsanasset).,EndofCurrentPeriod,AdjustingEntryRecognizeportionofassetconsumedasexpense,andReducebalanceofassetaccount.,EntriestoApportionUnrecordedCosts,ExamplesInclude:DepreciationSuppliesExpiringInsurancePolicies,EntriestoApportionUnearnedRevenue,PriorPeriods,CurrentPeriod,FuturePeriods,TransactionCollectedfromcustomersinadvance(createsaliability).,EndofCurrentPeriod,AdjustingEntryRecognizeportionearnedasrevenue,andReducebalanceofliabilityaccount.,EntriestoApportionUnearnedRevenue,ExamplesInclude:AirlineTicketSalesSportsTeams?SalesofSeasonTickets,EntriestoRecordUnrecordedExpenses,PriorPeriods,CurrentPeriod,FuturePeriods,TransactionLiabilitywillbepaid.,EndofCurrentPeriod,AdjustingEntryRecognizeexpenseincurred,andRecordliabilityforfuturepayment.,EntriestoRecordUnrecordedExpenses,ExamplesInclude:InterestWagesandSalariesPropertyTaxes,Hey,whendowegetpaid?,EntriestoRecordUnrecordedRevenue,PriorPeriods,CurrentPeriod,FuturePeriods,TransactionReceivablewillbecollected.,EndofCurrentPeriod,AdjustingEntryRecognizerevenueearnedbutnotyetrecorded,andRecordreceivable.,EntriestoRecordUnrecordedRevenue,ExamplesInclude:InterestEarnedWorkCompletedButNotYetBilledtoCustomer,ArgentiCmencedoperationsonJan.1,year5.ThefirmscashaccountrevealedthefollowingtransactionsforthemonthofJanuary: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,EXAMPLE,EXAMPLE,ThefollowinginformationrelatestoArgentiCo.asofJan.31,Yr6:.Customersowethefirm$7,500fromsalesmadeduringJanuary.Thefirmowessuppliers$4,400formerchandisepurchasedduringJanuary.Unpaidutilitybillstotal$760andunpaidsalariestotal$2,590.Merchandiseinventoryonhandtotals$7,200.Question:PleasecalculatetheincomeofJanuary,Year5.,solution,accrualbasiscashbasisSalesrev.$47500$40800Lessexpenses:costofmerchandisesold$32100paymentsonmerchandisepurchased$34900depreciationexpense500paymentsonequipmentpurchased30000utilitiesexpense1610850salariesexpense48402250Rentexpense25005000insuranceexpense2002400Interestexpense1000Totalexpense$(41850)$(75400)Netincome$5650$(34600),TheRealizationPrinciple:WhenToRecordRevenue,RealizationPrincipleRevenueshouldberecognizedatthetimegoodsaresoldandservicesarerendered.,例：预收货款业务、现金销售业务、赊销业务、分期付款业务,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3000,TheMatchingPrinciple:WhenToRecordExpenses,MatchingPrincipleExpensesshouldberecordedintheperiodinwhichtheyareusedup.,例：预付货款采购、现金采购、赊购、折旧、计提坏账准备等等。,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。,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,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,XX,YYZZ,留存收益,XX,YYZZ,现金或应付项目,XX,支出,已发生成本,Y,N,资本化,费用,摊销分录,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RECE+-+-CERE解释P53图3-3,案例：WorldComInc.,背景：手段,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,Depreciation折旧,Depreciationisthesystematicallocationofthecostofadepreciableassettoexpense.,Depreciableassetsarephysicalobjectsthatretaintheirsizeandshapebutlosetheireconomicusefulnessovertime.,TheConceptofDepreciation,Theportionofanassetsutilitythatisusedupmustbeexpensedintheperiodused.,Cash(credit),FixedAsset(debit),Ondatewheninitialpaymentismade.,Theassetsusefulnessispartiallyconsumedduringtheperiod.,Atendofperiod.,AccumulatedDepreciation(credit),DepreciationExpense(debit),LetspreparetheIncomeStatementforJJsLawnCareServiceforthemonthendingMay31,2001.,Anexample:JJsLawnCareService,InvestmentsandwithdrawalsbytheownerarenotincludedontheIncomeStatement.,DepreciationIsOnlyanEstimate,OnMay2,2001,JJsLawnCareServicepurchasedalawnmowerwithausefullifeof50monthsfor$2,500cash.Usingthestraight-linemethod,calculatethemonthlydepreciationexpense.,DepreciationIsOnlyanEstimate,JJsLawnCareServicewouldmakethefollowingadjustingentry.,Contra-asset,DepreciationIsOnlyanEstimate,JJs$15,000truckisdepreciatedover60monthsasfollows:,