ch03 账户调整创新.pptVIP

John Wiley Sons, Inc.;第 3章概览;The time period (or periodicity) assumption assumes that the economic life of a business can be divided into artificial time periods. Accounting time periods are generally a month, a quarter, or a year(中国:季报,季度结束后一个月以内公布,无需审计;半年报,半年结束后二个月以内;年报,四个月以后). 一年的会计分期通称之为“财政年度”（ fiscal year）. 大部分企业采用公历年度（ calendar year ，January 1 to December 31)作为会计年度。;会计应计制; ;Income Recognition(收入确认);Income Recognition;收入确认原则的应用;费用确认应该遵循配比原则（ matching principle）. 配比原则是指费用必须与收入相配比.;Time-Period Assumption;调整分录;ADJUSTING ENTRIES;每次编制财务报表之前需要编制调整分录 调整分录可以分为： 1 prepayments (prepaid expenses or unearned revenues) or(预付费用,预收货款Accounts in advance) 2 accruals (accrued revenues or accrued expenses)(应计收入,应计费用).;TYPES OF ADJUSTING ENTRIES(Weygandt, Kieso);Accruals 1 Accrued Revenues – 已经获得但尚未收到现金的收入(譬如，赊销确认销售收入,应计利息,被投资公司宣布发放股利等) 2 Accrued Expenses - expenses incurred but not yet paid in cash or recorded(已经发生但尚未付现或记录的费用);TYPES OF ADJUSTING ENTRIES(G. A. Welsch and C. T. Zlatkovich);TYPES OF ADJUSTING ENTRIES(G. A. Welsch and C. T. Zlatkovich;TYPES OF ADJUSTING ENTRIES(G. A. Welsch and C. T. Zlatkovich;PIONEER ADVERTISING AGENCY, INC.;PREPAYMENTS;Adjusting Entries;预付费用是付现性费用，在产生效益之前被记录为资产. 预付费用随着时间的推移，价值在被消耗和转移. 预付费用账户存在一种资产与费用的账户对应关系（An asset-expense account relationship ）.;在调整之前,资产被高估（overstated），费用被低估（understated）. 同预付费用科目有关的调整分录是借记费用类账户，贷记资产类账户（a credit to an asset account）. 预付费用包括办公用品（supplies）,保险费和折旧（ depreciation）等。;预付项目：办公用品的调整分录;Adjustment;ADJUSTING ENTRIES FOR PREPAYMENTS 保险费;ADJUSTING ENTRIES FOR PREPAYMENTS INSURANCE;折旧（Depreciation）是指按照合理的方法将资产的购置成本在资产的使用寿命内进行合理分配。 设备或房屋的购置被视为长期性的预付项目, 摊销原理同预付保险费、预付房租之类的预付项目是一样的。;;在资产负债表中, 累计折旧（Accumulated Depreciation）是资产账户的减项. 资产成本与相关累计折旧的差额称之为资产的账面价值.;Disclosure in the B/S(refer Appendix A);折旧费用的计算—直线法（Straight Line Method）;ADJUSTING ENTRIES FOR PREPAYMENTS DEPRECIATION;预收货款是在发货之前收取的现金销售收入，在发货之前记录为负债. 预收货款是尚未获得的营业收入，在将来交付产品或提供服务时才算获得营业收入.;调整之前,负债被高估，而营业收入被低估. 调整分