中級(jí)財(cái)務(wù)會(huì)計(jì)：第4章 損益表

1、 損益表與相關(guān)信息Chapter 4Intermediate Accounting12th EditionKieso, Weygandt, and Warfield 損益表用途局限盈余質(zhì)量損益表格式報(bào)告非常規(guī)項(xiàng)目特殊報(bào)告事項(xiàng)所得稅期內(nèi)分?jǐn)偯抗墒找媪舸媸找姹砜偫ㄊ找娣浅掷m(xù)經(jīng)營(yíng)非常項(xiàng)目特殊利得和損失會(huì)計(jì)原則（政策）變更估計(jì)變更差錯(cuò)更正損益表和相關(guān)信息要素單步多步簡(jiǎn)明損益表評(píng)估公司過(guò)去的業(yè)績(jī)提供預(yù)測(cè)未來(lái)業(yè)績(jī)的基礎(chǔ)幫助評(píng)估未來(lái)現(xiàn)金流的風(fēng)險(xiǎn)和不確定性損益表?yè)p益表用途LO 1 Understand the uses and limitations of an income statement. 損益表是對(duì)

2、某一會(huì)計(jì)期間公司的經(jīng)營(yíng)成果進(jìn)行報(bào)告, 通常也叫利潤(rùn)表或收益表.企業(yè)在損益表中省略了不能可靠計(jì)量的項(xiàng)目 e.g. 股票風(fēng)險(xiǎn), 品牌認(rèn)同、客戶服務(wù)和產(chǎn)品質(zhì)量等.損益數(shù)值受到所用會(huì)計(jì)方法的影響 e.g. 折舊方法收益計(jì)量包含判斷. e.g. 一項(xiàng)資產(chǎn)的使用壽命損益表：這些收入是一樣的嗎？損益表的局限LO 1 Understand the uses and limitations of an income statement.公司有動(dòng)機(jī)操縱收益，以達(dá)到或者超過(guò)華爾街的預(yù)期，這樣：公司股票的價(jià)格會(huì)升高公司股票期權(quán)的價(jià)值也會(huì)增加損益表LO 1 Understand the uses and limitat

3、ions of an income statement.盈余管理使得會(huì)計(jì)信息對(duì)于未來(lái)收益和現(xiàn)金流量的預(yù)測(cè)作用降低，盈余質(zhì)量也就降低了 盈余質(zhì)量 正如一位美國(guó)證券交易委員會(huì)主席所言, “管理可能讓位于操縱；誠(chéng)實(shí)可能輸給錯(cuò)覺(jué)。”Manage up, manage down. Smoothing.損益表的要素LO 1 Understand the uses and limitations of an income statement.收入 在某一期間因交付或生產(chǎn)商品、提供服務(wù)或其他活動(dòng)而導(dǎo)致資產(chǎn)的流入或增加.銷售收入收費(fèi)利息股利租金收入的多種形式損益表的要素LO 1 Understand the u

4、ses and limitations of an income statement.費(fèi)用 在某一期間因交付或生產(chǎn)商品、提供服務(wù)或其他活動(dòng)而導(dǎo)致資產(chǎn)的流出或耗盡，或債務(wù)的產(chǎn)生，這些活動(dòng)是企業(yè)主要的或核心的經(jīng)營(yíng)項(xiàng)目。銷售成本折舊利息費(fèi)用租金工資和薪水稅金費(fèi)用的多種形式損益表的要素LO 1 Understand the uses and limitations of an income statement.利得 來(lái)自所有者投資或收入以外的邊緣業(yè)務(wù)或偶然交易的權(quán)益（凈資產(chǎn)）的增加損失- 來(lái)自所有這費(fèi)用或分配以外的邊緣業(yè)務(wù)或偶然交易的權(quán)益（凈資產(chǎn)）的減少. 利得和損失來(lái)自于：投資或廠房設(shè)備的出售債務(wù)的

5、償還兼職或損毀產(chǎn)生的資產(chǎn)沖銷單步損益表LO 2 Prepare a single-step income statement.單步損益表由兩個(gè)部分組成：收入費(fèi)用凈收益單步不區(qū)別營(yíng)業(yè)收入和非營(yíng)業(yè)收入?yún)^(qū)別經(jīng)營(yíng)活動(dòng)和非經(jīng)營(yíng)活動(dòng).將成本、費(fèi)用與相關(guān)的收入配比. 強(qiáng)調(diào)收益的某些中間組成部分，分析師據(jù)此可以計(jì)算各種比率。 LO 3 Prepare a multiple-step income statement.多步損益表多步損益表的特點(diǎn)多步損益表LO 3 Prepare a multiple-step income statement.多步損益表將信息劃分為不同的部分. 1.經(jīng)營(yíng)活動(dòng)2. 非經(jīng)營(yíng)活動(dòng)3.

6、 所得稅經(jīng)營(yíng)活動(dòng)報(bào)告公司主要經(jīng)營(yíng)活動(dòng)產(chǎn)生的收入和費(fèi)用（a）銷售收入或收益部分（b）銷貨成本部分（c）銷售費(fèi)用（d）管理或一般費(fèi)用非經(jīng)營(yíng)活動(dòng)（a）其他收入和利得（b）其他費(fèi)用和損失The single-step income statement emphasizes a. the gross profit figure. b. total revenues and total expenses. c. extraordinary items more than it is emphasized in the multiple-step income statement. d. the vario

7、us components of income from continuing operations.ReviewSingle-Step Income StatementLO 2 Prepare a single-step income statement.ReviewA separation of operating and non operating activities of a company exists in a. both a multiple-step and single-step income statement. b. a multiple-step but not a

8、single-step income statement. c. a single-step but not a multiple-step income statement. d. neither a single-step nor a multiple-step income statement.Multiple-Step Income StatementLO 3 Prepare a multiple-step income statement.該包括多少細(xì)節(jié)呢？簡(jiǎn)明損益表:LO 3 Prepare a multiple-step income statement.supplementar

9、y schedules損益表通常包含某些基本要素，但企業(yè)可以用不同的格式表示.LO 4 Explain how to report irregular items.報(bào)告非常規(guī)項(xiàng)目（Irregular Items）當(dāng)期經(jīng)營(yíng)業(yè)績(jī)法修正的總括概念并要求在實(shí)務(wù)中加以運(yùn)用收益應(yīng)該包含什么某些不尋?；蚍浅Ｒ?guī)的項(xiàng)目？如何報(bào)告？我們需要公司“推薦”的信息嗎？不，我們只需要一致可比的收益報(bào)告！modified all-inclusive concept修正的總括概念VS利得損失錯(cuò)誤偏差會(huì)計(jì)估計(jì)LO 4 Explain how to report irregular items. 報(bào)告非常規(guī)項(xiàng)目Illustrat

10、ion 4-5 Number of Irregular Items Reported in a Recent Year by 600 Large Companies非常規(guī)項(xiàng)目的6個(gè)常用類型非持續(xù)經(jīng)營(yíng)非常項(xiàng)目非常利得和損失 會(huì)計(jì)原則變更 會(huì)計(jì)估計(jì)變更 差錯(cuò)更正LO 4 Explain how to report irregular items. 報(bào)告非常規(guī)項(xiàng)目非常規(guī)項(xiàng)目：一次沖銷如何評(píng)估具有非常規(guī)業(yè)務(wù)的企業(yè)： 應(yīng)該看凈利潤(rùn)還是經(jīng)營(yíng)性利潤(rùn)？ 這些特殊項(xiàng)目很特殊嗎？ 非常規(guī)項(xiàng)目表明什么？ “蟑螂理論”非持續(xù)經(jīng)營(yíng)（終止經(jīng)營(yíng)） 發(fā)生的兩個(gè)條件：(a)企業(yè)從現(xiàn)有的經(jīng)營(yíng)中清除了某一經(jīng)營(yíng)部分的 經(jīng)營(yíng)成果現(xiàn)金流

11、處置該部分交易后沒(méi)有明顯的繼續(xù)牽涉其中. 報(bào)告非常規(guī)項(xiàng)目LO 4 Explain how to report irregular items.能夠與公司其他經(jīng)營(yíng)活動(dòng)的經(jīng)營(yíng)成果和現(xiàn)金流區(qū)分開例如：寶潔公司的產(chǎn)品組IBM公司的PC業(yè)務(wù)索芙特：終止投資和出售VS終止生產(chǎn)報(bào)告非常規(guī)項(xiàng)目LO 4 Explain how to report irregular items.例如： 寶潔公司的產(chǎn)品組 IBM公司的PC業(yè)務(wù) 索芙特：終止投資和出售VS終止生產(chǎn)非持續(xù)經(jīng)營(yíng)項(xiàng)目是損益表的一個(gè)單獨(dú)類別，它可以報(bào)告： 處置一部分業(yè)務(wù)產(chǎn)生的利得或損失 已經(jīng)或?qū)⒁獜某掷m(xù)經(jīng)營(yíng)中單獨(dú)處置的那個(gè)部分的經(jīng)營(yíng)成果非持續(xù)經(jīng)營(yíng)Disco

12、ntinued Operations are reported after “Income from continuing operations.”Previously labeled as “Net Income”. Moved toLO 4 Explain how to report irregular items.非常項(xiàng)目 是非重復(fù)發(fā)生的與企業(yè)典型業(yè)務(wù)有明顯區(qū)別的重要項(xiàng)目.滿足兩個(gè)標(biāo)準(zhǔn) 特殊性：異常，與通常項(xiàng)目沒(méi)關(guān)系偶然發(fā)生: 可以預(yù)計(jì)在未來(lái)不會(huì)重復(fù)發(fā)生非常項(xiàng)目LO 4 Explain how to report irregular items.新聞事件：911=非常項(xiàng)目？ 計(jì)量911的

13、直接損失非常困難：不能報(bào)告無(wú)關(guān)損失 911 or 大蕭條報(bào)告非常項(xiàng)目LO 4 Explain how to report irregular items.以下的利得和損失不是非常項(xiàng)目a）應(yīng)收賬款、存貨、租賃設(shè)備、遞延的研發(fā)費(fèi)用或其他無(wú)形資產(chǎn)的減值或增值b）外幣交易和兌換的利得或損失c）處置作為費(fèi)持續(xù)經(jīng)營(yíng)項(xiàng)目報(bào)告部分的利得或損失d）出售和廢棄企業(yè)使用的財(cái)產(chǎn)、廠房和設(shè)別產(chǎn)生的其他利得或損失e）罷工的影響f）長(zhǎng)期合同應(yīng)計(jì)費(fèi)用的調(diào)整（a）和（d）只有直接來(lái)源于重大事故、沒(méi)收或新法律法規(guī)的禁止，企業(yè)才能將其損失和利得作為非常項(xiàng)目。符合非常項(xiàng)目標(biāo)準(zhǔn)的交易和事項(xiàng)非常少見.判斷很困難：以前類似情況的頻繁性，以

14、后發(fā)生的可能性 重要性 而且：判斷是否是非常項(xiàng)目時(shí)，企業(yè)必須考慮它的經(jīng)營(yíng)環(huán)境 例如：廈門的和北京的臺(tái)風(fēng)， 出售持有的唯一證券VS出售以投資為目的的證券 組合中的某一證券非常項(xiàng)目LO 4 Explain how to report irregular items.Extraordinary Items are reported after “Income from continuing operations.” Usually just before net income.Previously labeled as “Net Income”. Reporting Extraordinary It

15、emsMoved toLO 4 Explain how to report irregular items.Reporting Irregular ItemsReporting when both Discontinued Operations and Extraordinary Items are present. Discontinued OperationsExtraordinary ItemLO 4 Explain how to report irregular items.Irregular transactions such as discontinued operations a

16、nd extraordinary items should be reported separately in a. both a single-step and multiple-step income statement. b. a single-step income statement only. c. a multiple-step income statement only. d. neither a single-step nor a multiple-step income statement.Review非常項(xiàng)目LO 4 Explain how to report irreg

17、ular items.特殊利得和損失（特殊項(xiàng)目）特殊的或偶然發(fā)生的，但不同時(shí)具有這兩個(gè)標(biāo)準(zhǔn)的事項(xiàng)。例如:存貨沖銷、匯兌損益；雇員解散、資產(chǎn)沖銷、重組費(fèi)用如果數(shù)額不大時(shí)不單獨(dú)披露（報(bào)告在“其他收入和利得”、“其他費(fèi)用和損失”部分）；如果數(shù)額較大，企業(yè)必須單獨(dú)作為“特殊利得和損失”披露，并在“非常規(guī)項(xiàng)目的收益（損失）”前面報(bào)告。盈余質(zhì)量：每年都有的”重組費(fèi)用“（花旗、柯達(dá)）報(bào)告非常規(guī)項(xiàng)目LO 4 Explain how to report irregular items.特殊利得和損失（特殊項(xiàng)目）“非常項(xiàng)目的表哥”GAAP特別禁止對(duì)這類事件的扣稅處理.（不得抵稅）報(bào)告非常規(guī)項(xiàng)目LO 4 Expla

18、in how to report irregular items.報(bào)告非常規(guī)項(xiàng)目LO 4 Explain how to report irregular items.特殊利得和損失會(huì)計(jì)政策（原則）變更例如:存貨計(jì)價(jià)方法從先進(jìn)先出法變?yōu)榧訖?quán)平均法從完工百分比法變更為合同完成法企業(yè)通過(guò)在財(cái)務(wù)報(bào)表中追溯調(diào)整，確認(rèn)會(huì)計(jì)原則變更.這種方法保持了各年度之間的可比性.變更必須提出理由報(bào)告非常規(guī)項(xiàng)目LO 4 Explain how to report irregular items.會(huì)計(jì)估計(jì)變更例如:就資產(chǎn)的使用壽命和殘值的估計(jì)不能收回的應(yīng)收款的估計(jì)存貨陳舊化程度變化影響變更當(dāng)期或未來(lái)期間不采用追溯法處理會(huì)計(jì)

19、估計(jì)估計(jì)變更不是錯(cuò)誤，也不是非常項(xiàng)目報(bào)告非常規(guī)項(xiàng)目LO 4 Explain how to report irregular items.差錯(cuò)更正差錯(cuò)的產(chǎn)生因?yàn)?數(shù)學(xué)計(jì)算錯(cuò)誤錯(cuò)用會(huì)計(jì)原則編制報(bào)表時(shí)的疏忽或誤用差錯(cuò)更正要進(jìn)行 前期調(diào)整 直接通過(guò)調(diào)整年初留存收益，在年報(bào)中報(bào)告差錯(cuò)更正例如：2007年高估了應(yīng)收賬款10萬(wàn)元，則2008年：留存收益 100000 應(yīng)收賬款 100000報(bào)告非常規(guī)項(xiàng)目LO 4 Explain how to report irregular items.報(bào)告非常規(guī)項(xiàng)目LO 4 Explain how to report irregular items.非常規(guī)項(xiàng)目的歸納總結(jié)（

20、P139）非持續(xù)經(jīng)營(yíng) （在持續(xù)經(jīng)營(yíng)后面單列，稅后凈額）非常項(xiàng)目 （在非持續(xù)經(jīng)營(yíng)后面，稅后凈額）非常利得和損失 （非常項(xiàng)目前，單列，不列稅后凈額） 會(huì)計(jì)原則變更 （重述前期報(bào)表） 差錯(cuò)更正 （調(diào)整前期損益表，更正錯(cuò)誤） 會(huì)計(jì)估計(jì)變更 （只針對(duì)受影響賬戶，不列稅后凈額）稅收跟隨著收益“Let the taxes follow the income!”將會(huì)計(jì)期間的所得稅費(fèi)用與產(chǎn)生所得稅準(zhǔn)備的特定事項(xiàng)相聯(lián)系.所得稅在期內(nèi)分?jǐn)傆谝韵马?xiàng)目:(1)稅前持續(xù)經(jīng)營(yíng)收入(2) 非持續(xù)經(jīng)營(yíng)(3) 非常項(xiàng)目所得稅期內(nèi)分?jǐn)侺O 5 Explain intraperiod tax allocation.Total Tax

21、 AllocatedExample of Intraperiod Tax Allocation$24,000(135)(61)(231)$23,573Note: losses reduce the total taxLO 5 Explain intraperiod tax allocation.一個(gè)重要的經(jīng)濟(jì)指標(biāo).衡量每股普通股的收益.必須在利潤(rùn)表中披露.每股收益LO 6 Identify where to report earnings per share information. 凈收益 - 優(yōu)先股股利 發(fā)行在外的普通股加權(quán)平均數(shù)CalculationEarnings Per ShareL

22、O 6 Identify where to report earnings per share information.留存收益表LO 7 Prepare a retained earnings statement.增加凈收益會(huì)計(jì)政策變更差錯(cuò)更正減少凈損失股利會(huì)計(jì)政策變更差錯(cuò)更正留存收益變動(dòng)Before issuing the report for the year ended December 31, 2007, you discover a $50,000 error (net of tax) that caused the 2006 inventory to be overstated

23、(overstated inventory caused COGS to be lower and thus net income to be higher in 2006). Would this discovery have any impact on the reporting of the Statement of Retained Earnings for 2007? 留存收益表LO 7 Prepare a retained earnings statement.留存收益表LO 7 Prepare a retained earnings statement.留存收益的限制企業(yè)常常限制

24、留存收益以符合企業(yè)要求 董事會(huì)政策當(dāng)前的需要披露附注中披露專項(xiàng)留存收益（賬戶）LO 7 Prepare a retained earnings statement.留存收益表會(huì)計(jì)期間內(nèi)，除了投資和所有者分派以外的股東權(quán)益的變動(dòng)。全面收益其他全面收益可供出售的證券的未實(shí)現(xiàn)收入和損失外幣的折算利得和損失.其他+在所有者權(quán)益變動(dòng)表中報(bào)告LO 8 Explain how to report other comprehensive income.ReviewGains and losses that bypass net income but affect stockholders equity are

25、 referred to as a. comprehensive income. b. other comprehensive income. c. prior period income. d. unusual gains and losses.全面收益LO 8 Explain how to report other comprehensive income.匯報(bào)全面收益的三種方式 (SFAS No. 130, June 1997):二級(jí)損益表全面收益合并表作為股東權(quán)益報(bào)表的一部分全面收益LO 8 Explain how to report other comprehensive income.全面收益的兩個(gè)報(bào)表格式：全面收益LO 8 Explain how to report other comprehensive income.Illustration 4-19總括損益表全面收益LO 8