会计等式 会计账户与复式记账法 另.ppt

1998.04.22 开始实行ST制度 管制制度与会计行为 亏损公司在亏损当年的非经常损益显著小于零。 亏损公司在扭亏当年的非经常性损益显著大于零。 微利公司的非经常性损益大于零。 亏损公司在扭亏当年的非经常性损益越大, 扭亏可能性越大。 扭亏公司在扭亏当年的非经常性损益越大, 其下一年再次亏损的可能性越大。其他条件不变时, 主营业务利润越低, 非经常损益就越大。 高盈利公司倾向于通过负的非经常性损益来平滑盈余, 但当利润下降时倾向于通过正的非经常性损益调高利润。 红色：常用手段 蓝色：不常用手段 * Astute analysts could have converted AOL’s financial statements from the “aggressive” accounting method the company was using to the more conservative method it later adopted. Doing so would have allowed analysts to compare AOL on an “apples to apples” basis with other companies in the industry. Understanding the flexibility inherent in GAAP,