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資產負債表vs.損益表從歷史發(fā)展過程看，先有資產負債表，后有損益表資產負債表期初留存收益+損益表本期凈利潤-本期現金股利=資產負債表期末留存收益2/14/20234歷史成本原則收入實現—費用配比（權責發(fā)生制）穩(wěn)健性原則會計收益的確定模式2/14/20235會計恒等式資產負債表與會計恒等式之一：A=L+OE損益表與會計恒等式之二：Income=Revenue收入–Expense費用

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

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

DebitandCreditRules借和貸失去了原來的涵義！2/14/20239DebitsandCreditsforRevenueandExpenseEQUITIESDebitforDecreaseCreditforIncreaseREVENUESDebitforDecreaseCreditforIncreaseEXPENSESCreditforDecreaseDebitforIncreaseExpensesdecreaseownersequity.Revenuesincreaseownersequity.2/14/202310持續(xù)經營會計分期在各期分配利潤現金收付制收入實現原則

費用配比原則權責發(fā)生制2/14/202311權責發(fā)生制與收付實現制收付實現制CashBasis：也稱現金收付制，是以現金的收到或支付作為確認收入和費用的依據。（實收實付）權責發(fā)生制Accrualbasis：也叫應計制會計。凡是當期已經實現的收入和已經發(fā)生或應當負擔的費用，不論款項是否收付，都應當作為當期的收入和費用；凡是不屬于當期的收入和費用，即使款項已在當期收付，也不應當作為當期的收入和費用。（應收應付）2/14/202312特點：

Accrualbasis計算繁雜、盈虧計算合理準確、但是易操縱利潤;

Cashbasis核算手續(xù)簡單，有利于真實揭示企業(yè)的現金流動情況，但是不能真實反映經營成果。適用范圍：

Accrualbasis企業(yè)等計算盈虧的單位；

Cashbasis政府機關。Accrualbasis&cashbasis

2/14/202313

EntriestoApportionUnrecordedCosts分配未記成本和費用

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：預收貨款業(yè)務、現金銷售業(yè)務、賒銷業(yè)務、分期付款業(yè)務2/14/202326收入確認的金額例：P48賒銷收入是$100000，壞賬率3%，本期應確認多少收入？對報表有何影響？解一：借：應收賬款97000貸：主營業(yè)務收入97000解二：借：應收賬款100000貸：主營業(yè)務收入100000借：管理費用3000貸：壞賬準備30002/14/202327TheMatchingPrinciple:

WhenToRecordExpensesMatchingPrincipleExpensesshouldberecordedintheperiodinwhichtheyareusedup.例：預付貨款采購、現金采購、賒購、折舊、計提壞賬準備等等。2/14/202328配比原則

MatchingandCostRecovery因果配比（直接配比）：收入與其對應的成本配比，如：主營業(yè)務收入與主營業(yè)務成本，其他業(yè)務收入與其他業(yè)務成本配比。時間配比（期間成本）：一定時期的收入與同時期的費用相配比，如：當期的收入與管理費用、財務費用等期間費用相配比。與未來收入不直接相關的費用計入當期費用。如：資產減值、意外損失等。2/14/202329費用expenses、成本costs、

支出expenditures、開支disbursement費用、成本與權責發(fā)生制聯系，體現在損益表中開支與現金收付制聯系，體現在現金流量表中，包括經營性、投資性、籌資性現金流出支出=商品和服務的采購金額支出=資本性支出+收益性支出表現：資產的減少、負債的增加、資產的變化費用成本期間費用料+工+費銷售費用、管理費用、財務費用2/14/202330支出與費用此項支出的受益期間不僅限于本期嗎？資產賬戶XXYYZZ留存收益XXYYZZ現金或應付項目XX支出已發(fā)生成本YN資本化費用攤銷分錄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營業(yè)周期收益性支出

收益期>1年/1營業(yè)周期資本性支出會計處理：收益性支出記入當期費用；資本性支出先記為資產，后按受益期分期記入費用劃分錯誤的后果當期資產費用利潤以后資產費用利潤RE~CE+-+

+

+

-CE~RE解釋P53圖3-3

2/14/202332案例：WorldComInc.背景：手段2/14/202333收入費用凈收益資產交易、事項和情況傳統(tǒng)收益確定的特點歷史成本原則折舊攤銷配比原則實現原則資料來源：PatonandLittleton，《公司會計準則緒論》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會計核算原則

重要性慣例Materialityconcept一貫性原則Consistencyprinciple實質重于形式原則充分披露原則Fulldisclosureprinciple2/14/202345會計事項及其類型

AccountingEventsandTheirCategories會計事項（AccountingEvents)定義引起會計恒等式的基本構成要素發(fā)生變動的交易或事項類型（25種）資產增加負債減少所有者權益減少收入減少費用增加資產減少負債增加所有者權益增加收入增加費用減少2/14/20234625種會計事項的記錄方法25種會計事項的記錄方法TransactionsIdentifyAccounts+or-DrorCrJournalEntryType1.收回客戶賒欠貨款10000

Cash

AccountsReceivable+-DrCr現金10000

應收賬款10000Type2.用長期借款償還貨款50000

AccountsPayableLong-ternLoansPayable-+

DrCr應付賬款50000長期借款50000Type3.提取法定盈余公積20000UndistributedProfitStatutorySurplusReserve-

+DrCr未分配利潤20000盈余公積200002/14/20234725種會計事項的記錄方法25種會計事項的記錄方法TransactionsIdentifyAccounts+or-DrorCrJournalEntryType4.更正誤記的邊角料收入8000MajorOperatingRevenueOtherOperatingRevenue-+DrCr主營業(yè)務收入8000

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

DrCr管理費用1200銷售費用1200Type6.賒購庫存商品20000InventoriesAccountsPayable++DrCr存貨20000應付賬款200002/14/20234825種會計事項的記錄方法

25種會計事項的記錄方法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

實收資本50000Type8.賒銷庫存商品30000AccountsReceivableMajorOperatingRevenue++

DrCr應收賬款30000主營業(yè)務收入30000Type9.更正多付的利息支出2400BankDepositsFinancialExpenses+-DrCr銀行存款2400財務費用24002/14/20234925種會計事項的記錄方法25種會計事項的記錄方法TransactionsIdentifyAccounts+or-DrorCrJournalEntryType10.用銀行存款償還長期借款30000Long-termLoansPayableBankDeposits--DrCr長期借款30000

銀行存款30000Type11.債權人將10000轉為對本企業(yè)的投資AccountsPayablePaid-inCapital-+

DrCr應付賬款10000實收資本10000Type12.向客戶發(fā)出其訂購的一部分商品15000萬元，該客戶已預付全部貨款AdvancesfromCustomersMajorOperatingRevenue-+DrCr預收賬款15000主營業(yè)務收入150002/14/20235025種會計事項的記錄方法25種會計事項的記錄方法TransactionsIdentifyAccounts+or-DrorCrJournalEntryType13.沖回多提的應付銷售人員工資11000AccruedPayrollSalesExpenses--DrCr應付工資