权责发生制会计与收益的确定.pptVIP

Accrual or deferral of the cost of periodic major maintenance projects Company: Airborne Freight (ABF) Accounting method for major engine overhaul cost changed from accrual method to direct expense method. 第三十页，共五十三页。 三、损益表的格式和分类 Revenue from the sales of goods and services: - Operating expenses = operating income from continuing operations + Other income and revenues = Recurring income before interest and taxes from continuing operations Financing costs = Recurring (pretax) income from continuing operations +/- Unusual or infrequent items = Pretax earnings from continuing operations Income tax expense = Net income from continuing operations +/- Income from discontinued operations (net of tax) +/- Extraordinary items (net of tax) +/- Cumulative effect of accounting changes (net of tax) = Net income 第三十一页，共五十三页。 IASB : IAS1 specifically allows for presentation of the income statement in either of two ways : Classification of expenses by function. Classification of expenses based on their nature. 一些企业通过改变损益表的报送格式以模糊对企业不利的趋势。 美国公认会计准则并没有指定的或统一的损益表格式，实务中不同公司的 损益表格式也不相同，尤其是报告资产出售利得和损失、子公司投资收益 以及其他非营运性收入和费用这些项目差异很大。还有一些公司将利润表 中一些明细项目在报表附注中披露。 第三十二页，共五十三页。 Classification of expenses by function 第三十三页，共五十三页。 Classification of expenses by nature 第三十四页，共五十三页。 非持续性的经营活动 需要单独列示的非经常性或偶然性项目 特别项目 会计政策变更的累计影响 四、损益表的特殊项目 第三十五页，共五十三页。 非经常性项目包括 非经常性或偶然项目 应收账款、存货、出租设备、无形资产等的注销或减值； 外币兑换损益； 出售或报废财产、厂房和设备产生的损益； 公司重组发生的一次性支出； 投资损益。 Examples: Gains or losses from disposal of a portion of a business segment; Gains or losses from sales of assets or investments in affiliates or subsidiaries; Provisions for environment remediation; Impairments, write-offs, writedowns, and restructuring costs; Expenses related to the integration of acquired companies. 第三十六页，共五十三页。 这些项目应该在税前单独列示。 在对报表进行最初分析时，应该将这些非经常性项目剔除出去；在补充分析时，则应考虑非经常性项目，这可避免由于完全忽略这些项目而造成的损失。 如果处于报表分析目的将其剔除，应该按净税额从营业收益剔除出去，即剔除非常项目的收益（损失）时，其对所得税的影响