北大光华管理学院财务会计ch4.pptxVIP

Ch4 Revenue Recognition and Receivables;Ch4Learning Objectives;1. Revenue Recognition; 企业经营周期;收入确认为什么成为问题？;6;收入确认的具体标准——按不同经营业务;收入确认的具体标准——按不同经营业务;收入确认的具体标准——按不同经营业务;收入确认的具体标准——按不同经营业务;长期合同;长期合同:完工百分比法;收入确认的具体标准——按不同经营业务;收入确认的具体标准——按不同经营业务;收入确认的具体标准——按不同经营业务;2. Revenue Measurement ;商品销售收入的计量（续1）;商品销售收入的帐务处理;商品销售收入的帐务处理;劳务收入的确认 ;长期合同收入的计量 ;3. Accounts receivable and bad debts;货币性资产;应收账款;应收账款;应收账款(总价法);应收账款(总价法);应收账款(净价法);应收账款(净价法);应收账款 ——坏帐;坏帐;直接冲销法;Direct Write-Off Method;备抵法;Reflecting Uncollectible Accounts in the Financial Statements;The Allowance for Doubtful Accounts;Writing Off an Uncollectible Account Receivable;Notice that the $500 write-off did not change the net realizable value nor did it affect any income statement accounts. Perfect!!!;Monthly Estimates of Credit Losses;Uncollectible accounts’ percentage is based on actual uncollectible accounts from prior years’ credit sales.;In the current year, EastCo had credit sales of $60,000. Historically, 1% of EastCo’s credit sales has been uncollectible. For the current year, the estimate of uncollectible accounts expense is $600. ($60,000 × .01 = $600);Estimating Credit Losses — The Balance Sheet Approach;;Estimating Credit Losses — The Balance Sheet Approach;EastCo’s unadjusted balance in the allowance account is $500. Per the previous computation, the desired balance is $1,350.;Recovery of an Account Receivable Previously Written Off;备抵法;Management of Accounts Receivable;Earnings management;When do manager manipulate earnings? To avoid reporting losses;When do manager manipulate earnings? To avoid earnings decreases;52;与坏帐准备有关的EM;How might earnings be legally manipulated? Sears Roebuck(1);Sears Roebuck(2);Sears Roebuck(3);Sears Roebuck(4);Financial Analysis and Decision Making;Financial Analysis and Decision Making;;9、春去春又回，新桃换旧符。在那???花盛开的地方，在这醉人芬芳的季节，愿你生活像春天一样阳光，心情像桃花一样美丽，日子像桃子一样甜蜜。5月-215月-21Sunday, May 23, 2021 10、人的志向通常和他们的能力成正比例。01:24:1601:24:1601:245/23/2021 1:24:16 AM