財(cái)務(wù)會(huì)計(jì)學(xué)6東北財(cái)經(jīng)大學(xué)羅伯特莉比

財(cái)務(wù)會(huì)計(jì)學(xué)6（美）莉比（Libby.R.）.（美）莉東北財(cái)經(jīng)大學(xué)出版社出版社：東北財(cái)經(jīng)大學(xué)出版社第1章財(cái)務(wù)報(bào)表和企業(yè)決策M(jìn)axidrive公司了解公司參與者企業(yè)經(jīng)營(yíng)活動(dòng)會(huì)計(jì)系統(tǒng)四張基本財(cái)務(wù)報(bào)表:一個(gè)概述資產(chǎn)負(fù)債表利潤(rùn)表留存收益表現(xiàn)金流量表報(bào)表之間的關(guān)系附注四張基本財(cái)務(wù)報(bào)表的總結(jié)會(huì)計(jì)信息傳遞程序的責(zé)任公認(rèn)會(huì)計(jì)準(zhǔn)那么管理責(zé)任和審計(jì)要求道德、聲譽(yù)和法律責(zé)任結(jié)語(yǔ)第2章投資、籌資決策和資產(chǎn)負(fù)債表PapaJohiTs國(guó)際公司了解企業(yè)會(huì)計(jì)概念概述本章中強(qiáng)調(diào)的基本概念什么樣的經(jīng)濟(jì)業(yè)務(wù)引起了財(cái)務(wù)報(bào)表金額的變化7企業(yè)經(jīng)濟(jì)業(yè)務(wù)的性質(zhì)賬戶經(jīng)濟(jì)業(yè)務(wù)如何影響賬戶?經(jīng)濟(jì)業(yè)務(wù)分析的原那么PapaJohn's公司經(jīng)濟(jì)業(yè)務(wù)的分析公司如何記錄賬戶余額?經(jīng)濟(jì)業(yè)務(wù)影響的方向分析工具經(jīng)濟(jì)業(yè)務(wù)分析說(shuō)明如何編制和分析資產(chǎn)負(fù)債表？資產(chǎn)負(fù)債表的分類第3章經(jīng)營(yíng)決策和利潤(rùn)表PapaJohn's國(guó)際公司了解企業(yè)企業(yè)經(jīng)濟(jì)活動(dòng)如何影響利潤(rùn)表?經(jīng)營(yíng)循環(huán)利潤(rùn)表要素如何確認(rèn)和計(jì)量經(jīng)營(yíng)活動(dòng)?權(quán)責(zé)發(fā)生制會(huì)計(jì)經(jīng)濟(jì)業(yè)務(wù)分析擴(kuò)展模型經(jīng)濟(jì)業(yè)務(wù)分析規(guī)那么P叩aJohn's經(jīng)濟(jì)業(yè)務(wù)的分析如何編制和分析財(cái)務(wù)報(bào)表?利潤(rùn)表分類留存收益表資產(chǎn)負(fù)債表分類第4章調(diào)整、財(cái)務(wù)報(bào)告和收益質(zhì)量PapaJohn's公司了解企業(yè)收入和費(fèi)用的調(diào)整會(huì)計(jì)循環(huán)調(diào)整的目的和類型調(diào)整程序編制財(cái)務(wù)報(bào)表利潤(rùn)表股東權(quán)益變動(dòng)表資產(chǎn)負(fù)債表結(jié)賬會(huì)計(jì)循環(huán)終點(diǎn)結(jié)賬后試算表第5章會(huì)計(jì)信息的傳遞和解釋Callawav高爾夫公司了解企業(yè)會(huì)計(jì)信息傳遞程序的參與者規(guī)制者（證券交易委員會(huì)，美國(guó)財(cái)務(wù)會(huì)計(jì)準(zhǔn)那么委員會(huì)，上市公司會(huì)計(jì)監(jiān)管委員會(huì)，證券交易所）管理層（執(zhí)行總裁，首席財(cái)務(wù)官，會(huì)計(jì)職員）董事會(huì)（審計(jì)委員會(huì)）審計(jì)師信息中介者：財(cái)務(wù)分析師和信息服務(wù)商使用者：機(jī)構(gòu)和個(gè)人投資者，債權(quán)人以及其他傳遞有用性信息的指導(dǎo)性原那么披露程序新聞公報(bào)年度報(bào)告季度報(bào)告證監(jiān)會(huì)報(bào)告一一10-K,10-Q,8-K細(xì)觀財(cái)務(wù)報(bào)表形式和附注資產(chǎn)負(fù)債表分類利潤(rùn)表分類股東權(quán)益變動(dòng)表現(xiàn)金流量表財(cái)務(wù)報(bào)表的附注自愿性披露權(quán)益收益率分析:評(píng)價(jià)公司績(jī)效的框架凈資產(chǎn)收益率利潤(rùn)驅(qū)動(dòng)分析利潤(rùn)驅(qū)動(dòng)和企業(yè)策略結(jié)語(yǔ)第6章銷售收入、應(yīng)收款項(xiàng)及現(xiàn)金的報(bào)告和解釋DeckersOutdoor公司了解企業(yè)銷售收入會(huì)計(jì)處理對(duì)顧客的信用卡銷售企業(yè)銷售折扣銷售退回和折讓凈銷售收入的報(bào)告計(jì)量和報(bào)告應(yīng)收款項(xiàng)應(yīng)收款項(xiàng)的分類壞賬的會(huì)計(jì)處理應(yīng)收賬款和壞賬的報(bào)告壞賬的估計(jì)對(duì)應(yīng)收賬款的控制現(xiàn)金的報(bào)告及平安保護(hù)現(xiàn)金及現(xiàn)金等價(jià)物的定義現(xiàn)金管理現(xiàn)金的內(nèi)部控制現(xiàn)金日記賬和銀行對(duì)賬單的調(diào)節(jié)結(jié)語(yǔ)第7章商品銷售本錢和存貨的報(bào)告與解釋Harlev-Davidson摩托車公司了解企業(yè)存貨和銷售本錢的性質(zhì)存貨包括的工程存貨采購(gòu)本錢存貨本錢的流轉(zhuǎn)商品銷售本錢的性質(zhì)存貨本錢計(jì)算方法個(gè)別識(shí)別法本錢流轉(zhuǎn)假設(shè)存貨計(jì)算方法對(duì)財(cái)務(wù)報(bào)告的影響管理層對(duì)存貨計(jì)算方法的選擇本錢與市價(jià)孰低估價(jià)法存貨評(píng)估管理存貨管理中的效率計(jì)量存貨和現(xiàn)金流量存貨計(jì)算方法和財(cái)務(wù)報(bào)表分析存貨控制存貨的內(nèi)部控制永續(xù)盤存制和實(shí)地盤存制期末存貨計(jì)量錯(cuò)誤第8章土地、廠房、設(shè)備以及自然資源和無(wú)形資產(chǎn)的報(bào)告與解釋西南航空公司了解企業(yè)廠房和設(shè)備的購(gòu)置與維護(hù)長(zhǎng)期資產(chǎn)的分類取得本錢的計(jì)量和報(bào)告修理、維護(hù)和更新廠房和設(shè)備利潤(rùn)表:某一期間收入和費(fèi)用報(bào)告.Netincome:Theremainderafterallexpenseshavebeendeductedfromrevenues.凈利潤(rùn):收入減去費(fèi)用后的剩余.C2,Therelationshipbetweenincomestatementandbalancesheet資產(chǎn)負(fù)債表和損益表的關(guān)系Thebalancesheetsshowthefinancialpositionofthecompanyatdiscretepointsintime,andtheincomestatementsexplainthechangesthathavetakenplacebetweenthosepoints.資產(chǎn)負(fù)債表顯示企業(yè)某一斷點(diǎn)的財(cái)務(wù)狀況，利潤(rùn)表正是解釋在這些斷點(diǎn)之間發(fā)生了什么.的使用、毀損與處置折舊概念可供選擇的折舊計(jì)算方法經(jīng)理如何選擇?第9章負(fù)債的報(bào)告和解釋第10章債務(wù)的報(bào)告和解釋第11章所有者權(quán)益的報(bào)告和解釋會(huì)計(jì)詞匯Account賬戶Accounting會(huì)計(jì)學(xué)Accountpayable應(yīng)付賬款A(yù)nnualreport年度報(bào)告Assets資產(chǎn)Audit審計(jì)Auditor審計(jì)人員Auditors'opinion審計(jì)意見Balancesheet資產(chǎn)負(fù)債表Balancesheetequation會(huì)計(jì)恒等式Capitalstockcertificate股份證明Certifiedpublicaccountant注冊(cè)會(huì)計(jì)師Commonstock普通股Compoundentry復(fù)合分錄Coiporation公司Creditor債權(quán)人Debtor債務(wù)人Entity主體Financialaccounting貝才務(wù)會(huì)計(jì)Independentopinion獨(dú)立意見Inventory存貨Liabilities負(fù)債Limitedliability有限責(zé)任Managementaccounting管理會(huì)計(jì)Notespayable應(yīng)付票據(jù)Openaccount往來(lái)賬戶Owners?equity所有者權(quán)益Paid-incapital實(shí)收資本Paid-incapitalinexcessofparvalue資本公積Partnership合伙企業(yè)Parvalue票面價(jià)值Privateaccountants私立會(huì)計(jì)Privatelyowned私人持有Publicaccountants公共會(huì)計(jì)Publiclyowned公共持有Shareholders'equity所有者權(quán)益Soleproprietorship個(gè)人獨(dú)資企業(yè)Statedvalue票面價(jià)值Statementoffinancialcondition財(cái)務(wù)狀況表Statementoffinancialposition財(cái)務(wù)狀況表Stockcertificate股份證明Stockholders?equity所有者權(quán)益Transaction交易Accounting:Theprocessofidentifying,recording,summarizing,andreportingeconomicinformationtodecisionmakers.會(huì)計(jì)：識(shí)別，記錄，匯總，并報(bào)告經(jīng)濟(jì)信息給決策者的程序。FinancialAccounting:Thefieldofaccountingthatservesexternaldecisionmakers,suchasstockholders,suppliers,banks,andgovernmentagencies.財(cái)務(wù)會(huì)計(jì)：服務(wù)于外部決策者，例如股東，供應(yīng)商，銀行，以及政府部門的會(huì)計(jì)領(lǐng)域。ManagementAccounting:Thefieldofaccountingthatservesinternaldecisionmakers,suchastopexecutives,departmentheads,collegedeans,hospitaladministrators,andpeopleatothermanagementlevelswithinanorganization.管理會(huì)計(jì):服務(wù)于內(nèi)部決策者的會(huì)計(jì)領(lǐng)域，例如最高執(zhí)行者、政府首腦、大學(xué)院長(zhǎng)、醫(yī)院管理者以及一個(gè)組織內(nèi)的管理層。Thetwofieldsofaccountingsharemanyofthesameproceduresforanalyzingandrecordingtheeffectofindividualtransactions.（財(cái)務(wù)會(huì)計(jì)和管理會(huì)計(jì)的共通之處）會(huì)計(jì)的這兩個(gè)領(lǐng)域，共享著每一單業(yè)務(wù)（對(duì)企業(yè)）的影響的分析和記錄的大量相同的程序。Annualreport:Acombinationoffinancialstatements,managementdiscussionandanalysis,andgraphsandchartsthatisprovidedannuallytoinvestors.Annualreportsinclude:IAletterfromcorporatemanagementIIAdiscussionandanalysisbymanagementofrecenteconomiceventsIIIFootnotesthatexplainmanyelementsofthefinancialstatementsinmoredetailIVThereportoftheindependentauditorsVAstatementofmanagementsresponsibilityforpreparationofthefinancialstatementsVIOthercorporateinformation年度報(bào)告：每年提供給投資者的集財(cái)務(wù)報(bào)告、管理層討論、財(cái)務(wù)分析，以及圖表的財(cái)務(wù)報(bào)告組合。它們包括：I企業(yè)管理層的公開信II企業(yè)管理層對(duì)于最近經(jīng)濟(jì)狀況的討論和分析III會(huì)計(jì)報(bào)表附注IV審計(jì)報(bào)告V企業(yè)對(duì)于編制財(cái)務(wù)報(bào)表的管理責(zé)任的聲明VI其他企業(yè)信息TheBalanceSheet資產(chǎn)負(fù)債表Balancesheet:Afinancialstatementthatshowsthefinancialstatusofabusinessentityataparticularinstantintime.資產(chǎn)負(fù)債表:反映企業(yè)某一時(shí)點(diǎn)財(cái)務(wù)狀況的財(cái)務(wù)報(bào)表.Balancesheetequation:Assets=Liabilities+Owners'equity會(huì)計(jì)衡等式資產(chǎn)=負(fù)債+所有者權(quán)益Assets:Economicresourcesthatareexpectedtohelpgeneratefuturecashinflowsorhelpreducefuturecashoutflows.資產(chǎn):預(yù)期能為企業(yè)帶來(lái)現(xiàn)金流入或減少現(xiàn)金流出的經(jīng)濟(jì)資源。Liabilities:Economicobligationsoftheorganizationstooutsiders,orclaimsagainstitsassetsbyoutsiders.負(fù)債：企業(yè)對(duì)外債務(wù)以及外部人士對(duì)公司財(cái)產(chǎn)的主張。Owners'Equity:Theresidualinterestintheorganization?sassetsafterdeductingliabilities.所有者權(quán)益：資產(chǎn)減去負(fù)債之后的企業(yè)剩余權(quán)益。BalanceSheetTransactions資產(chǎn)負(fù)債表業(yè)務(wù)Entity:Anorganizationorasectionofanorganizationthatstandsapartfromotherorganizationsandindividualsasaseparateeconomicunit.Transaction:Anyeventthatbothaffectsthefinancialpositionofanentityandcanbereliablyrecordedinmoneyterms.主體：作為一個(gè)獨(dú)立的經(jīng)濟(jì)實(shí)體，獨(dú)立與其他組織和個(gè)人的一個(gè)組織或一個(gè)組織內(nèi)的某個(gè)部門。Transaction1,InitialInvestment.OnDecember31,20X1,Ownerdeposited$400,000inabusinessbankaccountentitledXXXCompany.Debit:Cash$400,000Credit:Capital$400,000業(yè)務(wù)1原始投資20X1年12月31日，所有者存入銀行$400,000借:現(xiàn)金$400,000貸:實(shí)收資本$400,000Transaction2,LoanfromBank.OnJanuary2,20X2,XXXCompanyborrowsfromabank,signingapromissorynotefor$100,000.The$100,000isaddedtothebusiness?scash.Debit:Cash$100,000Credit:Short-termLoan/NotcsPayable$100,000業(yè)務(wù)2貸款20X2年1月2日,XXX簽發(fā)一張$100,000的承兌匯票，從銀行借出$100,000借：現(xiàn)金$100,000貸:短期借款/應(yīng)付票據(jù)$100,000Transaction3,AcquireInventoryforCash.OnJanuary2,20X2,XXXCompanyacquiresgoodsfromamanufacturerfor$150,000cash.Debit:MerchandiseInventory$150,000Credit:Cash$150,000業(yè)務(wù)3現(xiàn)金購(gòu)買存貨1月2日，XXX公司從制造商那里購(gòu)買商品借:存貨$150,000貸:現(xiàn)金$150,000Inventory:Goodsheldbyacompanyforthepurposeofsaletocustomers.存貨:公司擁有的用來(lái)銷售的商品.Account:Asummaryrecordofthechangesinaparticularasset,liability,orowners?equity.Foreachtransaction,theaccountantdetermines(1)whichspecificaccountsareaffected,(2)whethertheaccountbalancesareincreasedordecreased,and(3)theamountofthechangeineachaccountbalance.帳戶:特定的匯總資產(chǎn)、負(fù)債、所有者權(quán)益變動(dòng)的記錄。對(duì)于每一筆業(yè)務(wù)，會(huì)計(jì)人員要決定(1)哪些特定的帳戶受到影響，(2)帳戶余額是否增加或減少，⑶每一個(gè)帳戶余額的變動(dòng).Transaction4,PurchaseonCreditJanuary3.XXXCompanybuysgoodsfor$10,000fromamanufacturer.Themanufacturerrequires$4,000byJanuary10andthebalancein30days.Debit:MerchandiseInventory$10,000Credit:AccountsPayable$10,000業(yè)務(wù)4賒購(gòu)1月3日,XXX公司從制造商處購(gòu)買了$10,000的商品，制造商要求1月10付款4,000元,30天內(nèi)支付尾款。借：存貨$10,000貸：應(yīng)付帳款$10,000Openaccount:Buyingorsellingoncredit,usuallybyjustanauthorizedsignatureofthebuyer.往來(lái)帳戶:賒購(gòu)或賒銷,經(jīng)常通過采購(gòu)方授權(quán)簽名確實(shí)認(rèn)。AccountPayable:Aliabilitythatresultsfromapurchaseofgoodsorservicesonopenaccount.應(yīng)付帳款：因采購(gòu)商品或接受勞務(wù)而引起的負(fù)債。Transaction5,PurchaseforCashPlusCredit.January4.XXXCompanyacquiresassortedstoreequipmentforatotalof$15,000.Acashdownpaymentof$4,000ismade.Theremainingbalancemustbepaidin60days.Debit:StoreEquipment$15,000Credit:Cash$4,000AccountsPayable$11,000業(yè)務(wù)5采購(gòu)，局部現(xiàn)金，局部賒俏1月4日，XXX公司購(gòu)買一套組合設(shè)備，總值$15,000元,當(dāng)時(shí)即付現(xiàn)金4,000元,余款在60天內(nèi)支付完畢.借:固定資產(chǎn)一店面設(shè)備$15,000貸:現(xiàn)金$4,000應(yīng)付帳款$11,000Compoundentry:Atransactionthataffectsmorethantwoaccounts.復(fù)合分錄:一筆業(yè)務(wù)影響多于兩個(gè)以上帳戶的分錄.Transaction6,SaleonCredit.January5.XXXCompanysellsastoreshowcasetoabusinessneighborafterOwnerdecideshedislikeit.Itssellingprice,$1,000,happenstobeexactlyequaltoitscost.Theneighboragreestopaywithin30days.Debit:Accountsreceivable$1,000Credit:Storeequipment$1,000業(yè)務(wù)6賒銷1月5日,XXX公司銷售一個(gè)櫥窗給鄰居公司，作價(jià)$1,000,這個(gè)價(jià)格剛好等于它的原始價(jià)值.鄰居同意30天沒付款.借：應(yīng)收帳款$1,000貸：固定資產(chǎn)一店面設(shè)備$1,000Transaction7,ReturnofInventorytoSupplier.January6.XXXCompanyreturnssomeinventory(whichhadbeenacquiredonJanuary3for$800)tomanufacturerforfullcredit(an$800reductionoftheamountthatXXXCompanyowesthemanufacturer).Debit:Accountspayable$800Credit:Merchandiseinventory$800業(yè)務(wù)7,退貨1月6日,XXX公司退回局部1月3日賒購(gòu)的存貨，價(jià)值800元借：應(yīng)付帳款$800貸：庫(kù)存商品$800Transaction8,PaymenttoCreditors.January10.XXXCompanypays$4,000tothemanufacturerdescribedintransaction4.Debit:Accountspayable$4,000Credit:Cash$4,000業(yè)務(wù)8,償債1月10日,XXX公司支付制造商在業(yè)務(wù)4中提及的$4,000元.借：應(yīng)付帳款$4,000貸：現(xiàn)金$4,000Transaction9,CollectionsfromDebtors.January12.XXXCompanycollects$700ofthe$1,000owedbythebusinessneighborfortransaction6.Debit:Cash$700Credit:Accountsreceivable$700業(yè)務(wù)9,收款1月12日,XXX公司收回在業(yè)務(wù)6中描述的鄰居公司所欠的$1,000的局部$700借：現(xiàn)金$700貸：應(yīng)收帳款$700Objective3Analyzebusinesstransactionsandrelatethemtochangesinthebalancesheet.Transactionanalysisistheheartofaccounting.Atransactionisanyeventthatbothaffectsthefinancialpositionofanentityandcanbereliablyrecordedinmoneyterms.Foreachtransaction,anaccountantmustdeterminewhataccountsareaffectedandtheamountinvolved.IntroductiontoIncomeMeasurement收入計(jì)量簡(jiǎn)介Al,Operatingcycle:Thetimespanduringwhichcashisusedtoacquiregoodsandservices,whichinturnaresoldtocustomers,whointurnpayfortheirpurchaseswithcash.Cash(Buy)MerchandiseInventory(Sell)AccountsReceivable(Collect)Cash經(jīng)營(yíng)流程：現(xiàn)金的時(shí)間跨度一購(gòu)買商品或勞務(wù)-〉銷售給客戶-〉收款現(xiàn)金一〉購(gòu)買商品一〉銷售商品，產(chǎn)生應(yīng)收賬款一〉收款一〉現(xiàn)金A2,TheAccountingTimePeriod會(huì)計(jì)期間Fiscalyear:Theyearestablishedforaccountingpurposes.會(huì)計(jì)年度：為會(huì)計(jì)而設(shè)定的年限。Interimperiods:Thetimespansestablishedforaccountingpurposesthatarelessthanayear.Usersoffinancialstatementscanknowhowwellthebusinessisdoingeachmonth,eachquarter,andeachhalfyear.中期會(huì)計(jì)期間：為會(huì)計(jì)目的而設(shè)定的少于1年的時(shí)間范圍。財(cái)務(wù)報(bào)表的使用者能知道一個(gè)企業(yè)每一月、每一季度、每半年的經(jīng)營(yíng)狀況如何。Thecalendaryearisthemostpopulartimeperiodformeasuringincomeorprofits.However,about40%oflargecompaniesuseafiscalyear.Establishedpurelyforaccountingpurposes,thefiscalyeardoesnotendonDecember31.Instead,thefiscalyear-enddateisoftenthelowpointinannualbusinessactivity.Forexample,KmartandJCPenneyuseafiscalyearendingonJanuary31.Why?Christmassalesandpost-Christmassalesareover,andinventories,whichareattheirlowestpointoftheyear,canbecountedmoreeasilyandvaluedwithgreateraccuracy.計(jì)量收入和利潤(rùn)而使用最多的時(shí)間期間是日歷年度。但是，大約40%的大公司使用會(huì)計(jì)年度。會(huì)計(jì)年度純粹為會(huì)計(jì)目的而設(shè)，并不完全以12月31日為結(jié)束。相反，會(huì)計(jì)年度的結(jié)束日期常常是經(jīng)營(yíng)活動(dòng)慘淡的時(shí)點(diǎn)。舉個(gè)例子來(lái)講，Kmart公司和JCPenney公司的會(huì)計(jì)年度結(jié)束日期是1月31日，為什么呢？因?yàn)槟菚r(shí)圣誕節(jié)的銷售已經(jīng)結(jié)束，存貨也在一年中的最低點(diǎn)，盤點(diǎn)起來(lái)更容易、更精確、更有價(jià)值。A3,RevenuesandExpenses收入和費(fèi)用Revenues(sales):Increasesinowners'equityarisingfromincreasesinassetsreceivedinexchangeforthedeliveryofgoodsorservicestocustomers.收入：因銷售貨物或提供勞務(wù)而導(dǎo)致企業(yè)資產(chǎn)增加，最終增加企業(yè)的所有者權(quán)益。Expenses:Decreasesinowners'equitythatarisebecausegoodsorservicesaredeliveredtocustomers.費(fèi)用：因銷售貨物或提供勞務(wù)而發(fā)生，最終減少企業(yè)的所有者權(quán)益。Income(profit,earnings):Theexcessofrevenuesoverexpenses.收益(利潤(rùn)，利得)：收入超過費(fèi)用的局部。Retainedincome(retainedearnings,reinvestedearnings):Additionalowners'equitygeneratedbyincomeorprofits.留存收益：收益和利潤(rùn)產(chǎn)生的所有者權(quán)益的增長(zhǎng)。MeasuringIncome收入計(jì)量AccrualbasisandcashbasisAccrualbasis:Accountingmethodthatrecognizestheimpactoftransactionsonthefinancialstatementsinthetimeperiodswhenrevenuesandexpensesoccur.Cashbasis:Accountingmethodthatrecognizestheimpactoftransactionsonthefinancialstatementsonlywhencashisreceivedordisbursed.權(quán)責(zé)發(fā)生制和收付實(shí)現(xiàn)制權(quán)責(zé)發(fā)生制:以收入和費(fèi)用的發(fā)生來(lái)確認(rèn)交易對(duì)某段期間財(cái)務(wù)報(bào)表的影響會(huì)計(jì)方法.收付實(shí)現(xiàn)制:以現(xiàn)金的收付來(lái)確認(rèn)交易對(duì)某段期間財(cái)務(wù)報(bào)表的影響的會(huì)計(jì)方法.Recognitionofrevenues收入確實(shí)認(rèn)Recognition:Atestfordeterminingwhetherrevenuesshouldberecordedinthefinancialstatementsofagivenperiod.Toberecognized,revenuesmustbeearnedandrealized.確認(rèn):決定收入是否應(yīng)該計(jì)入某一特定的期間的判斷.收入必須獲得并實(shí)現(xiàn)才能被確認(rèn).Toberealized,revenuesmustordinarilymeettwocriteria:Theymustbeearned.Revenuesareconsideredearnedwhenacompanydeliversgoodsorservicestoacustomer.Theymustberealized.Revenuesarerealizedwhencashorclaimstocasharereceivedinexchangeforgoodsorservices."Claimstocash“usuallymeancreditorsomeotherpromisetopay.Forapromisetopaytojustifyrevenuerecognition,thecompanymustberelativelycertainthatitwillreceivethecashithasbeenpromised.一般來(lái)講，影響收入確認(rèn)的主要有兩方面因素：1,收入必須已經(jīng)獲得.即貨物的所有權(quán)已轉(zhuǎn)移給客戶，勞務(wù)已經(jīng)提供給客戶.2,收入必須已經(jīng)實(shí)現(xiàn).當(dāng)企業(yè)發(fā)出貨物或提供勞務(wù)時(shí)既獲得了現(xiàn)金或現(xiàn)金索取權(quán).現(xiàn)金索取權(quán)通常意味著債權(quán)或支付承諾.某個(gè)承諾能否證明收入確實(shí)認(rèn)是正當(dāng)?shù)模髽I(yè)必須肯定承諾相關(guān)的現(xiàn)金肯定能收到.MatchingandCostrecovery配比及本錢恢復(fù)Productcosts:Coststhatarelinkedwithrevenuesandarechargedasexpenseswhentherelatedrevenueisrecognized.產(chǎn)品本錢:與收入相關(guān)的隨收入確認(rèn)而確認(rèn)的費(fèi)用.Costofgoodssold(costofsales):Theoriginalacquisitioncostoftheinventorythatwassoldtocustomersduringthereportingperiod.銷售本錢:會(huì)計(jì)報(bào)告期內(nèi)銷售給客戶的存貨的原始取得本錢.Matching:Therecordingofexpensesinthesametimeperiodastherelatedrevenuesarerecognized.配比:同一所屬期的費(fèi)用與收入同時(shí)確認(rèn).Periodcosts:Itemsidentifieddirectlyas