損益表廈門大學MBA中心鄭煒玲

Income=Revenue收入–Expense費用

收益Income=盈余Earning=利潤Profit11/10/20245廈門大學MBA中心鄭煒玲WhatisNetIncome?Netincomeisnotanasset

it’sanincreaseinownersequityfromprofitsofthebusiness.A

=

L

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OEIncreaseDecreaseIncreaseEither(orboth)oftheseeffectsoccurasnetincomeisearned......butthisiswhatnetincomereallymeans.11/10/20246廈門大學MBA中心鄭煒玲RevenueandExpensesThepriceforgoodssoldandservicesrenderedduringagivenaccountingperiod.Increasesownersequity.Thecostsofgoodsandservicesusedupintheprocessofearningrevenue.Decreasesownersequity.11/10/20247廈門大學MBA中心鄭煒玲A

=

L

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OEASSETSDebitforIncreaseCreditforDecreaseEQUITIESDebitforDecreaseCreditforIncreaseLIABILITIESDebitforDecreaseCreditforIncrease復式簿記借貸規(guī)則

DebitandCreditRules借和貸失去了原來的涵義！11/10/20248廈門大學MBA中心鄭煒玲DebitsandCreditsforRevenueandExpenseEQUITIESDebitforDecreaseCreditforIncreaseREVENUESDebitforDecreaseCreditforIncreaseEXPENSESCreditforDecreaseDebitforIncreaseExpensesdecreaseownersequity.Revenuesincreaseownersequity.11/10/20249廈門大學MBA中心鄭煒玲持續(xù)經(jīng)營會計分期在各期分配利潤現(xiàn)金收付制收入實現(xiàn)原則

費用配比原則權責發(fā)生制11/10/202410廈門大學MBA中心鄭煒玲權責發(fā)生制與收付實現(xiàn)制收付實現(xiàn)制CashBasis：也稱現(xiàn)金收付制，是以現(xiàn)金的收到或支付作為確認收入和費用的依據(jù)。（實收實付）權責發(fā)生制Accrualbasis：也叫應計制會計。凡是當期已經(jīng)實現(xiàn)的收入和已經(jīng)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）11/10/202411廈門大學MBA中心鄭煒玲特點：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(xiàn)金流動情況，但是不能真實反映經(jīng)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

11/10/202412廈門大學MBA中心鄭煒玲

EntriestoApportionUnrecordedCosts分配未記成本和費用

EntriestoRecordUnrecordedExpenses

EntriestoApportionUnearnedRevenue分配未記的收入

EntriestoRecordUnrecordedRevenueTypesofAdjustingEntries11/10/202413廈門大學MBA中心鄭煒玲EntriestoApportionUnrecordedCostsPriorPeriodsCurrentPeriodFuturePeriodsTransactionPaidfutureexpensesinadvance(createsanasset).EndofCurrentPeriodAdjustingEntry

Recognizeportionofassetconsumedasexpense,andReducebalanceofassetaccount.11/10/202414廈門大學MBA中心鄭煒玲EntriestoApportionUnrecordedCostsExamplesInclude:DepreciationSuppliesExpiringInsurancePolicies11/10/202415廈門大學MBA中心鄭煒玲EntriestoApportionUnearnedRevenuePriorPeriodsCurrentPeriodFuturePeriodsTransactionCollectedfromcustomersinadvance(createsaliability).EndofCurrentPeriodAdjustingEntry

Recognizeportionearnedasrevenue,andReducebalanceofliabilityaccount.11/10/202416廈門大學MBA中心鄭煒玲EntriestoApportionUnearnedRevenueExamplesInclude:AirlineTicketSalesSportsTeams?SalesofSeasonTickets11/10/202417廈門大學MBA中心鄭煒玲EntriestoRecordUnrecordedExpensesPriorPeriodsCurrentPeriodFuturePeriodsTransactionLiabilitywillbepaid.EndofCurrentPeriodAdjustingEntry

Recognizeexpenseincurred,andRecordliabilityforfuturepayment.11/10/202418廈門大學MBA中心鄭煒玲EntriestoRecordUnrecordedExpensesExamplesInclude:InterestWagesandSalariesPropertyTaxesHey,whendowegetpaid?11/10/202419廈門大學MBA中心鄭煒玲EntriestoRecordUnrecordedRevenuePriorPeriodsCurrentPeriodFuturePeriodsTransactionReceivablewillbecollected.EndofCurrentPeriodAdjustingEntry

Recognizerevenueearnedbutnotyetrecorded,andRecordreceivable.11/10/202420廈門大學MBA中心鄭煒玲EntriestoRecordUnrecordedRevenueExamplesInclude:InterestEarnedWorkCompletedButNotYetBilledtoCustomer11/10/202421廈門大學MBA中心鄭煒玲ArgentiCo.commencedoperationsonJan.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

EXAMPLE11/10/202422廈門大學MBA中心鄭煒玲EXAMPLEThefollowinginformationrelatestoArgentiCo.asofJan.31,Yr6:.Customersowethefirm$7,500fromsalesmadeduringJanuary..Thefirmowessuppliers$4,400formerchandisepurchasedduringJanuary..Unpaidutilitybillstotal$760andunpaidsalariestotal$2,590..Merchandiseinventoryonhandtotals$7,200.Question:PleasecalculatetheincomeofJanuary,Year5.11/10/202423廈門大學MBA中心鄭煒玲solution

accrualbasis

cashbasisSalesrev.$47500$40800Lessexpenses:costofmerchandisesold$32100paymentsonmerchandisepurchased$34900depreciationexpense500paymentsonequipmentpurchased30000utilitiesexpense1610850salariesexpense48402250Rentexpense25005000insuranceexpense2002400Interestexpense100

0

Totalexpense$(41850)

$(75400)Netincome$5650

$(34600)11/10/202424廈門大學MBA中心鄭煒玲TheRealizationPrinciple:

WhenToRecordRevenueRealizationPrincipleRevenueshouldberecognizedatthetimegoodsaresoldandservicesarerendered.例：預收貨款業(yè)務、現(xiàn)金銷售業(yè)務、賒銷業(yè)務、分期付款業(yè)務11/10/202425廈門大學MBA中心鄭煒玲收入確認的金額例：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300011/10/202426廈門大學MBA中心鄭煒玲TheMatchingPrinciple:

WhenToRecordExpensesMatchingPrincipleExpensesshouldberecordedintheperiodinwhichtheyareusedup.例：預付貨款采購、現(xiàn)金采購、賒購、折舊、計提壞賬準備等等。11/10/202427廈門大學MBA中心鄭煒玲配比原則

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(chǎn)減值、意外損失等。11/10/202428廈門大學MBA中心鄭煒玲費用expenses、成本costs、

支出expenditures、開支disbursement費用、成本與權責發(fā)生制聯(lián)系，體現(xiàn)在損益表中開支與現(xiàn)金收付制聯(lián)系，體現(xiàn)在現(xiàn)金流量表中，包括經(jīng)營性、投資性、籌資性現(xiàn)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(xiàn)：資產(chǎn)的減少、負債的增加、資產(chǎn)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11/10/202429廈門大學MBA中心鄭煒玲支出與費用此項支出的受益期間不僅限于本期嗎？資產(chǎn)賬戶XXYYZZ留存收益XXYYZZ現(xiàn)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11/10/202430廈門大學MBA中心鄭煒玲

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(chǎn)，后按受益期分期記入費用劃分錯誤的后果當期資產(chǎn)費用利潤以后資產(chǎn)費用利潤RE~CE+-+++-CE~RE解釋P53圖3-311/10/202431廈門大學MBA中心鄭煒玲案例：WorldComInc.背景：手段11/10/202432廈門大學MBA中心鄭煒玲收入費用凈收益資產(chǎn)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(xiàn)原則資料來源：PatonandLittleton，《公司會計準則緒論》11/10/202433廈門大學MBA中心鄭煒玲Depreciation折舊Depreciationisthesystematicallocationofthecostofadepreciableassettoexpense.Depreciableassetsarephysicalobjectsthatretaintheirsizeandshapebutlosetheireconomicusefulnessovertime.11/10/202434廈門大學MBA中心鄭煒玲TheConceptofDepreciationTheportionofanassetsutilitythatisusedupmustbeexpensedintheperiodused.Cash(credit)FixedAsset(debit)Ondatewheninitialpaymentismade...Theassetsusefulnessispartiallyconsumedduringtheperiod.Atendofperiod...AccumulatedDepreciation(credit)DepreciationExpense(debit)11/10/202435廈門大學MBA中心鄭煒玲Let’spreparetheIncomeStatementforJJ’sLawnCareServiceforthemonthendingMay31,2001.Anexample:JJ’sLawnCareService

11/10/202436廈門大學MBA中心鄭煒玲InvestmentsandwithdrawalsbytheownerarenotincludedontheIncomeStatement.11/10/202437廈門大學MBA中心鄭煒玲DepreciationIsOnlyanEstimateOnMay2,2001,JJsLawnCareServicepurchasedalawnmowerwithausefullifeof50monthsfor$2,500cash.Usingthestraight-linemethod,calculatethemonthlydepreciationexpense.$2,50050=$50DepreciationExpense(perperiod)=CostoftheassetEstimatedusefullife11/10/202438廈門大學MBA中心鄭煒玲DepreciationIsOnlyanEstimateJJsLawnCareServicewouldmakethefollowingadjustingentry.Contra-asset

11/10/202439廈門大學MBA中心鄭煒玲DepreciationIsOnlyanEstimateJJs$15,000truckisdepreciatedover60monthsasfollows:$15,000

60months=$250permonth11/10/202440廈門大學MBA中心鄭煒玲Accumulateddepreciationwouldappearonthebalancesheetasfollows:11/10/202441廈門大學MBA中心鄭煒玲Afterthesetwoadjustingentriesaremade,JJ’sAdjustedTrialBalancelookslikethis.

Next,letspreparetheIncomeStatementforJJsLawnCareServiceforMay.11/10/202442廈門大學MBA中心鄭煒玲11/10/202443廈門大學MBA中心鄭煒玲會計核算原則

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Fulldisclosureprinciple11/10/202444廈門大學MBA中心鄭煒玲會計事項及其類型

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(chǎn)增加負債減少所有者權益減少收入減少費用增加資產(chǎn)減少負債增加所有者權益增加收入增加費用減少11/10/202445廈門大學MBA中心鄭煒玲25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(xiàn)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2000011/10/202446廈門大學MBA中心鄭煒玲25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2000011/10/202447廈門大學MBA中心鄭煒玲25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240011/10/202448廈門大學MBA中心鄭煒玲25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1500011/10/202449廈門大學MBA中心鄭煒玲25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11000

銷售費用11000Type14.向所有者支付現(xiàn)