中级财务会计股东权益.pptVIP

Service Cost - Actuaries compute service cost as the present value of the new benefits earned by employees during the year. Future salary levels considered in calculation. Interest on Liability - Interest accrues each year on the PBO just as it does on any discounted debt. Actual Return on Plan Assets - Increase in pension funds from interest, dividends, and realized and unrealized changes in the fair market value of the plan assets. Amortization of Unrecognized Prior Service Cost - The cost of providing retroactive benefits is allocated to pension expense in the future, specifically to the remaining service-years of the affected employees. Gain or Loss - Volatility in pension expense can be caused by sudden and large changes in the market value of plan assets and by changes in the projected benefit obligation. Two items comprise the gain or loss: difference between the actual return and the expected return on plan assets and, amortization of the unrecognized net gain or loss from previous periods 例(单一证券): 2009年12月31日，Graff公司记录利息收入的会计分录如下： 应收利息 5,000 可供出售债券 703 利息收入 4,297 Graff公司2009年报告的利息收入共计8 621 ($4,324 + $4,297)美元 Available-for-Sale Securities Debt Securities Available-for-Sale Securities Debt Securities 可供出售证券 债务 证券 目标 2 理解债务投资的折价和溢价摊销程序 例(单一证券): 为了将公允价值法运用到这些债务证券，我们假设债券年底公允价值为105 000美元，而债券投资的账面价值为106 732美元。Graff公司作如下分录 未实现持有利得或损失-权益 1,732 证券公允价值调整(可供出售证券) 1,732 好处: 能够维持债券摊余成本的记录。此例中“调整帐户”存在一个贷方余额，公司应将其作为可供出售证券账户余额的扣减项，以确定证券的公允价值。未实现持有损失作为其他全面收益进行报告，并且作为股东权益的抵减项。 Available-for-Sale Securities Debt Securities Available-for-Sale Securities Debt Securities 可供出售证券 债务 证券 目标 2 理解债务投资的折价和溢价摊销程序 例(证券组合): Webb公司拥有两份划分为可供出售的债务证券。下图列示了证券的摊余成本、公允价值、未实现利得或损失的金额 图 17-7 Available-for-Sale Securities Debt Securities Available-for-Sale Securities Debt Securities 可供出售证券 债务 证券 目标 2 理解债务投资的折价和溢价摊销程序 例(证券组合): Webb公司2010年12月31日编制如下调整分录，采用计价准备记录证券价值的减少，同时记录确认的损失 未未实现持有利得或损失—权益 9,537 证券公允价值调整(可供出售证券) 9,537 Webb将9 537美元的证券未实现持有损失报告为其他全面收益，并作为股东权益的减项 可供出售证券 债务 证券 目标 2 理解债