06-第六章现金和应收项目.pptVIP

第六章 货币资金和应收项目 Changes in Accounting Methods, etc. Accounting policies Accounting estimations Accounting errors How to account for the changes in accounting policies and estimations How to correct accounting errors: significant or not retrospective application: changes in accounting policies, significant accounting errors, and the abuse of changes in accounting estimation prospective application: changes in accounting estimations, insignificant accounting errors Changes in Accounting Methods, etc. Suppose, 2002年6月发现2001年有一笔销售未入帐，款项尚未收到，售价为 10,000,000，销售成本为 8,500,000，无税收等其他影响因素 2001年若进行会计处理，应该如下： （1）Dr. Accounts Receivable 10,000,000 Cr. Sales Revenue 10,000,000 （2）Dr. Cost of G.S. 8,500,000 Cr. Inventory 8,500,000 （3）Dr. Sales Revenue 10,000,000 Cr. Cost of G.S. 8,500,000 Income Summary 1,500,000 （4）Dr. Income Summary 1,500,000 Cr. Retained Earnings 1,500,000 2002年发现，作为重大会计差错进行更正，追溯调整： Dr. Accounts Receivable 10,000,000 Cr. Inventory 8,500,000 Retained Earnings 1,500,000 Changes in Accounting Methods, etc. Accounts Receivable balance on 2001.12.31 : 100,000,000 in 2001, the applied method of bad debts accounting was specific write-off method. In 2002, change to allowance method. Using retrospective application method to account for the change. *let’s assume: percentage of accounts receivable balance: 8% Dr. Retained Earnings 8,000,000 Cr. Allowance for Bad Debts 8,000,000 (suppose there is no tax effect) Changes in Accounting Methods, etc. Accounts Receivable balance on 2001.12.31 : 100,000,000 in 2001, the applied method o