3.3 Statement of Retained Earnings.pptVIP

3.3 Statement of Retained Earnings 留存收益表 stockholder/shareholder 股东 disposal 处理，处置 salvage value/scrap value 残值 treasury stock 库存股 appropriated retained earnings 已拨定/分配留存收益 unappropriated retained earnings 未拨定留存收益 restricted retained earnings 限定用途留存收益 changes in accounting estimates 会计估计变更 stock options 股票认购权，购股选择权 3.3 Statement of Retained Earnings 1. Definition 2. Transactions $ Events affecting retained earnings 3. Appropriations of retained earnings 4. Prior period adjustments 5. Net income and dividends 6. Statement of stockholders equtiy 7. Stock optionsb 3.3 Statement of Retained Earnings 1. Definition --- reports information about how retained earnings changes over the reporting period. 说明企业一定时期留存收益的变动情况 --- based on Retained Earnings account beginning retained earnings add/(less): net income/(net loss dividends) ending retained earnings 3.3 Statement of Retained Earnings 2. Transactions Events affecting Retained Earnings 影响留存收益的交易和事项 Retained Earnings 1. Net loss 1. Net income 2.Prior period adjustments for 2. Prior period adjustments for overstatement of net income understatement of net income 3.Cash Stock dividends 4.Disposals of treasury stock 3.3 Statement of Retained Earnings 3. Restrictions and Appropriations 限制用途和拨定 比较中国和美国模式不同 相同US-- Appropriated/Restricted retained earnings （已分拨留存收益） China-- Surplus Reserve 盈余公积 不同 US-- 1.No legal reserve (法定盈余公积)and company decide the distribution of retained earnings itself 2. seldom show on balance sheet China-- 1.Legal reserve 2. show on balance sheet 3.3 Statement of Retained Earnings 4. Prior period adjustments 以前年度调整 definition: corrections of material errors (重大差错)in prior period financial statement. 例：see P86 5. Net income and divid