第二讲损益表(厦门大学mba中心郑炜玲)资料教材.pptVIP

厦门大学MBA中心郑炜玲 Ch.3 The Income Statement 主讲：郑炜玲 厦门大学MBA中心 2187902，zhengweiling@ Main Points of Today Compare accrual basis with cash basis of accounting Understand Realization and Matching Principles Compare the differences among cost, expenses, expenditure, and disbursement Understand the 25 categories of transactions 资产负债表 vs. 损益表 从历史发展过程看，先有资产负债表 ，后有损益表 资产负债表期初留存收益 + 损益表本期净利润 - 本期现金股利 = 资产负债表期末留存收益 会计恒等式 资产负债表与会计恒等式之一： A = L + OE 损益表与会计恒等式之二： Income = Revenue收入 – Expense费用 收益Income = 盈余Earning = 利润Profit What is Net Income? Revenue and Expenses 复式簿记借贷规则 Debit and Credit Rules Debits and Credits for Revenue and Expense 权责发生制与收付实现制 收付实现制 Cash Basis：也称现金收付制 ，是以现金的收到或支付作为确认收入和费用的依据。（实收实付） 权责发生制 Accrual basis ：也叫应计制会计。凡是当期已经实现的收入和已经发生或应当负担的费用，不论款项是否收付，都应当作为当期的收入和费用；凡是不属于当期的收入和费用，即使款项已在当期收付，也不应当作为当期的收入和费用。（应收应付） Accrual basis cash basis 特点 ： Accrual basis计算繁杂、盈亏计算合理准确、但是易操纵利润; Cash basis核算手续简单，有利于真实揭示企业的现金流动情况，但是不能真实反映经营成果。 适用范围： Accrual basis 企业等计算盈亏的单位 ； Cash basis 政府机关。 Types of Adjusting Entries Entries to Apportion Unrecorded Costs Entries to Apportion Unrecorded Costs Entries to Apportion Unearned Revenue Entries to Apportion Unearned Revenue Entries to Record Unrecorded Expenses Entries to Record Unrecorded Expenses Entries to Record Unrecorded Revenue Entries to Record Unrecorded Revenue EXAMPLE Argenti Co. commenced operations on Jan. 1 ,year 5. The firm’s cash account revealed the following transactions for the month of January: Cash Receipts: Jan.1 Investment by Argenti for 100% common stock $50,000 Jan.1 Loan from No.1 Bank ,due June 30, Year 6, interest rate 6%, 20,000 Jan.5 Advance payment from a customer for merchandise scheduled for delivery on Feb. 800 Jan.1-31 Sales to customers 40,000 Cash Disbursement Jan.1 Rental of retail space at a monthly rental of $2,500 (5,000) Jan.1 Purchase