加拿大版中级会计学课件(26)
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Enhancing Qualitative Characteristics are:
1. Comparability – Information measured and reported in similar way (company to company, and year to year)
– Allows users to identify real economic similarities and differences
Copyright © John Wiley & Sons Canada, Ltd.
5
Conceptual Framework for Financial Reporting
Copyright © John Wiley & Sons Canada, Ltd.
6
Objective of Financial Reporting
The Fundamental Qualitative Characteristics are: 1. Relevance
– Makes a difference in a decision – Has predictive and feedback/confirmatory value
– Includes all material information (i.e. information that makes a difference to the decision-maker)
• Enhances comparability of financial statements of different companies
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加拿大版中级会计学课件 (16)
90,000 $360,000
72,000 $288,000
Copyright © John Wiley & Sons Canada, Ltd.
7
CCA – An Example
Continuation of example above:
1. In 2016, additional equipment was purchased for $700,000
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3
Selected Examples of CCA Classes
Class Rate
Examples
1 4% Bridge, canal, or building
8 20% Machinery or equipment not in another class
(Undepreciated Capital Cost) that is less than estimated residual value • Not required to take the maximum rate of CCA or even any CCA in a given year
10
INTERMEDIATE ACCOUNTING
TENTH CANADIAN EDITION
Kieso • Weygandt • Warfield • Young • Wiecek • McConomy
CHAPTER 11 Appendix 11A
Depreciation and Income Tax
(700,000 x ½ x 20%) 560,400 x 20% URCecCap–tuDreecd. C31CsAt
中级财务会计学-26会计政策变更、会计估计变更与差错
– 对初次发生的或不重要的交易或者事项 采用新的会计政策。
• 对于初次发生的交易或事项，采用适当的会 计政策，并未改变原有的会计政策。对于不
2020/2/6 重要的交易或事项，采用新的会计政策，虽
会计政策变更的会计处理
• 会计政策变更的累积影响数
– 含义
• 会计政策变更累积的影响数，是指按变更后的会计 政策对以前各期追溯计算的列报前期最早期初留存 收益应有金额与现有金额之间的差额。即，会计政 策变更的累计影响数可以分解为以下两个金额之间 的差额：（1）在变更会计政策当期，按变更后的 会计政策对以前各期追溯计算，所得到列报前期最 早期初留存收益金额；（2）在变更会计政策当期 ，列报前期最早期初留存收益金额。
–2020会/2/6 计政策变更能够提供更可靠、更相关
会计政策变更的相关概念
• 不合法合理变更会计政策的，会被视 为滥用会计政策，得按照前期差错更 正的方法进行处理。
• 滥用会计政策主要包括以下情形：
– 无充分、合理的证据表明会计政策变更 的合理性的
– 未经股东大会或董事会、经理（厂长） 会议或类似机构批准擅自变更会计政策 的
2020/2/6
会计政策变更的相关概念
• 定义
– 会计政策变更是指企业对相同或者类似 的交易或事项由原来采用的会计政策改 用另外一种会计政策的行为。
• 变更会计政策的条件
– 法律、行政法规或者国家统一的会计制 度等要求变更。这种情况是指，按照法 律、行政法规以及国家统一的会计制度 的规定，要求企业改变原会计政策，采 用新的会计政策执行。
• （2）存货取得和发出的计价方法：存货的取得以实际成本入账，发出 大件航材及备件按个别认定法计价，其他按加权平均法计价，存货盘 存制度采用永续盘存法。低值易耗品和包装物领用时一次摊销。
• 对于初次发生的交易或事项，采用适当的会 计政策，并未改变原有的会计政策。对于不
2020/2/6 重要的交易或事项，采用新的会计政策，虽
会计政策变更的会计处理
• 会计政策变更的累积影响数
– 含义
• 会计政策变更累积的影响数，是指按变更后的会计 政策对以前各期追溯计算的列报前期最早期初留存 收益应有金额与现有金额之间的差额。即，会计政 策变更的累计影响数可以分解为以下两个金额之间 的差额：（1）在变更会计政策当期，按变更后的 会计政策对以前各期追溯计算，所得到列报前期最 早期初留存收益金额；（2）在变更会计政策当期 ，列报前期最早期初留存收益金额。
–2020会/2/6 计政策变更能够提供更可靠、更相关
会计政策变更的相关概念
• 不合法合理变更会计政策的，会被视 为滥用会计政策，得按照前期差错更 正的方法进行处理。
• 滥用会计政策主要包括以下情形：
– 无充分、合理的证据表明会计政策变更 的合理性的
– 未经股东大会或董事会、经理（厂长） 会议或类似机构批准擅自变更会计政策 的
2020/2/6
会计政策变更的相关概念
• 定义
– 会计政策变更是指企业对相同或者类似 的交易或事项由原来采用的会计政策改 用另外一种会计政策的行为。
• 变更会计政策的条件
– 法律、行政法规或者国家统一的会计制 度等要求变更。这种情况是指，按照法 律、行政法规以及国家统一的会计制度 的规定，要求企业改变原会计政策，采 用新的会计政策执行。
• （2）存货取得和发出的计价方法：存货的取得以实际成本入账，发出 大件航材及备件按个别认定法计价，其他按加权平均法计价，存货盘 存制度采用永续盘存法。低值易耗品和包装物领用时一次摊销。
ch05 kieso中级会计学英文课件
Chapter 5-8
LO 8 Explain how to report other comprehensive income.
Balance Sheet – “Current Assets”
Cash
Generally any monies available ―on demand.‖ Cash equivalents are short-term highly liquid investments that will mature within three months or less. Any restrictions or commitments must be disclosed.
7.
8. 9.
Chapter 5-2
Identify the content of the statement of cash flows.
Prepare a statement of cash flows. Understand the usefulness of the statement of cash flows.
Chapter 5-15
LO 2 Identify the major classifications of the balance sheet.
Balance Sheet – “Noncurrent Assets”
Long-Term Investments
Securities
bonds, stock, and long-term notes
BEFORE
Expense Recorded
Prepayments often occur in regard to:
insurance supplies advertising
LO 8 Explain how to report other comprehensive income.
Balance Sheet – “Current Assets”
Cash
Generally any monies available ―on demand.‖ Cash equivalents are short-term highly liquid investments that will mature within three months or less. Any restrictions or commitments must be disclosed.
7.
8. 9.
Chapter 5-2
Identify the content of the statement of cash flows.
Prepare a statement of cash flows. Understand the usefulness of the statement of cash flows.
Chapter 5-15
LO 2 Identify the major classifications of the balance sheet.
Balance Sheet – “Noncurrent Assets”
Long-Term Investments
Securities
bonds, stock, and long-term notes
BEFORE
Expense Recorded
Prepayments often occur in regard to:
insurance supplies advertising
中级财务会计英文版(PPT 94页)
Under this concept, corporate income for a period of time is the amount that may be paid to stockholders during that period and still enable the corporation to be as well off at the end of the
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Chapter 3-15
Statement of Changes in Stockholders’ Equity
Investments and funds
Intangibles
Noncurrent Assets
Property, Plant, & Equipment
Chapter 3-10
Deferred Charges
Balance Sheet Format
Liability Classifications
4. Classify the assets of a balance sheet.
5. Classify the liabilities of a balance sheet.
6. Report the stockholders’ equity of a balance sheet.
7. Understand the concepts of income.
Basic Accounting Identity
A = L + OE
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Chapter 3-15
Statement of Changes in Stockholders’ Equity
Investments and funds
Intangibles
Noncurrent Assets
Property, Plant, & Equipment
Chapter 3-10
Deferred Charges
Balance Sheet Format
Liability Classifications
4. Classify the assets of a balance sheet.
5. Classify the liabilities of a balance sheet.
6. Report the stockholders’ equity of a balance sheet.
7. Understand the concepts of income.
Basic Accounting Identity
A = L + OE
加拿大版中级会计学课件 (3)
estimates (least reliable)
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OUTPUT (FV)
3
Valuation Models
• Valuation models include • Discounted cash flow models • Options pricing models
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5
COPYRIGHT
Copyright © 2013 John Wiley & Sons Canada, Ltd. All rights reserved. Reproduction or translation of this work beyond that permitted by Access Copyright (The Canadian Copyright Licensing Agency) is unlawful. Requests for further information should be addressed to the Permissions Department, John Wiley & Sons Canada, Ltd. The purchaser may make back-up copies for his or her own use only and not for distribution or resale. The author and the publisher assume no responsibility for errors, omissions, or damages caused by the use of these programs or from the use of the information contained herein.
Copyright John Wiley & Sons Canada, Ltd.
OUTPUT (FV)
3
Valuation Models
• Valuation models include • Discounted cash flow models • Options pricing models
Copyright John Wiley & Sons Canada, Ltd.
5
COPYRIGHT
Copyright © 2013 John Wiley & Sons Canada, Ltd. All rights reserved. Reproduction or translation of this work beyond that permitted by Access Copyright (The Canadian Copyright Licensing Agency) is unlawful. Requests for further information should be addressed to the Permissions Department, John Wiley & Sons Canada, Ltd. The purchaser may make back-up copies for his or her own use only and not for distribution or resale. The author and the publisher assume no responsibility for errors, omissions, or damages caused by the use of these programs or from the use of the information contained herein.
加拿大版中级会计学课件 (21)
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Types of Shares
Preferred Shares • Certain inherent rights given up or exchanged for other special rights or privileges • Preference given on
4
Copyright © John Wiley & Sons Canada, Ltd.
Corporate Law
Articles of Incorporation
Corporation Charter Issued
Corporation Recognized as Legal Entity
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No shares issued; created to provide services for members or society
Municipalities, Cities, Etc. Crown Created by government statute to provide public services
• Preemptive right for any new share issues can also be assigned under CBCA
Copyright © John Wiley & Sons Canada, Ltd. 8
Types of Shares
Common Shares
• Represent basic ownership interest • Represents residual ownership interest have ultimate risk of loss and benefit from success • Dividends or assets on dissolution are not guaranteed • True advantage is in the right of Common Shares to ultimately control by way of voting
Types of Shares
Preferred Shares • Certain inherent rights given up or exchanged for other special rights or privileges • Preference given on
4
Copyright © John Wiley & Sons Canada, Ltd.
Corporate Law
Articles of Incorporation
Corporation Charter Issued
Corporation Recognized as Legal Entity
Copyright © John Wiley & Sons Canada, Ltd. 5
No shares issued; created to provide services for members or society
Municipalities, Cities, Etc. Crown Created by government statute to provide public services
• Preemptive right for any new share issues can also be assigned under CBCA
Copyright © John Wiley & Sons Canada, Ltd. 8
Types of Shares
Common Shares
• Represent basic ownership interest • Represents residual ownership interest have ultimate risk of loss and benefit from success • Dividends or assets on dissolution are not guaranteed • True advantage is in the right of Common Shares to ultimately control by way of voting
加拿大版中级会计学课件 (1)
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8
Accounting and Capital Allocation
• Financial reporting aids users in the allocation of scarce resources (capital)
Rotman School of Management, University of Toronto
Dragan Stojanovic, CA
Prepared by:
CHAPTER 1
The Canadian Financial Reporting Environment
After studying this chapter, you should be able to: • Explain how accounting makes it possible to use scarce resources more efficiently. • Explain the meaning of “stakeholder” and identify key stakeholders in financial reporting, explaining what is at stake for each one. • Identify the objective of financial reporting. • Explain how information asymmetry and bias interfere with the objective of financial reporting. • Explain the need for accounting standards. • Identify the major entities that influence the standard-setting process and explain how they influence financial reporting. • Explain the meaning of generally accepted accounting principles (GAAP). • Explain the significance of professional judgement in applying GAAP. • Discuss some of the challenges and opportunities for accounting.
加拿大版中级会计学课件 (12)
Cnada, Ltd. 2
Investments
Understanding Investments
•Types of investments •Types of companies that have investments •Information for decision-making
Dragan Stojanovic, CA
Prepared by:
CHAPTER 9:
INVESTMENTS
After studying this chapter you should be able to: • Understand the nature of investments including which types of companies have significant investments. • Explain and apply the cost/amortized cost model of accounting for investments. • Explain and apply the fair value through net income model of accounting for investments. • Explain and apply the fair value through other comprehensive income model of accounting for investments. • Explain and apply the incurred loss, expected loss, and fair value loss impairment models. • Explain the concept of significant influence and apply the equity method. • Explain the concept of control and when consolidation is appropriate. • Explain how investments are presented and disclosed in the financial statements noting how this facilitates analysis. • Identify differences in accounting between IFRS and ASPE, and what changes are expected in the near future.
Investments
Understanding Investments
•Types of investments •Types of companies that have investments •Information for decision-making
Dragan Stojanovic, CA
Prepared by:
CHAPTER 9:
INVESTMENTS
After studying this chapter you should be able to: • Understand the nature of investments including which types of companies have significant investments. • Explain and apply the cost/amortized cost model of accounting for investments. • Explain and apply the fair value through net income model of accounting for investments. • Explain and apply the fair value through other comprehensive income model of accounting for investments. • Explain and apply the incurred loss, expected loss, and fair value loss impairment models. • Explain the concept of significant influence and apply the equity method. • Explain the concept of control and when consolidation is appropriate. • Explain how investments are presented and disclosed in the financial statements noting how this facilitates analysis. • Identify differences in accounting between IFRS and ASPE, and what changes are expected in the near future.
中级会计师免费课件
成本核算方法
品种法
品种法是一种以产品品种为成本核算对象， 归集和分配生产成本的会计核算方法。该方 法适用于大量大批单步骤生产的企业，如发
电、采掘等企业。
分批法
分步法是一种以产品生产步骤为成本核算对 象，归集和分配生产成本的会计核算方法。 该方法适用于多步骤连续式生产企业，如纺
织、钢铁等企业。
分步法
2
成本会计的起源与发展
成本会计起源于16世纪中叶的欧洲，随 着工业化生产的兴起，企业生产规模不 断扩大，生产成本日益复杂，为了准确 核算产品成本，提高企业生产效率和降 低成本，成本会计逐渐发展成为一门独 立的学科。
3
成本会计的分类
成本会计按照不同的分类标准可以分为 不同的类型，如按照成本会计的对象可 以分为企业成本会计和行业成本会计； 按照成本会计的目的可以分为管理成本 会计和财务成本会计；按照成本会计的 时间可以分为事前成本会计、事中成本 会计和事后成本会计等。
。
存货
包括原材料、在产品、产 成品等，是企业的重要资 产，直接影响企业的生产
和销售。
无形资产
包括专利、商标、版权等 ，是企业的重要资产，不
具有物质形态。
负债类科目
应付账款
是企业在购买商品或接受服务 时，应向供应商支付的款项。
长期借款
是企业长期需要偿还的借款。
短期借款
是企业短期内需要偿还的借款 。
预收账款
中级会计师免费课件
目录
CONTENTS
• 会计基础 • 财务会计 • 成本会计 • 税务会计 • 审计学 • 中级会计师考试指南
01
会计基础
会计概述
会计定义
会计是一门科学，是社会科学的一个分支， 是以货币为主要计量单位，运用专门的方法 ，对经济业务进行核算和监督。
【PPT】中级会计
Held-to-Maturity Securities
Classify a debt security as held-to-maturity only if it has
both
1) the positive intent and
2) the ability to hold securities to maturity. Accounted for at amortized cost, not fair value.
Describe the accounting for the fair value option and for impairments of debt and equity investments. Describe the reporting of reclassification adjustments and the accounting for transfers between categories.
Illustration 17-3
LO 2
Held-to-Maturity Securities
Illustration 17-3
Illustration: Z-Smith Company records the receipt of the first semiannual interest payment on July 1, 2013, as follows:
ILLUSTRATION 17-2 Accounting for Debt Securities by Category
Amortized cost is the acquisition cost adjusted for the amortization of discount or premium, if appropriate.
Classify a debt security as held-to-maturity only if it has
both
1) the positive intent and
2) the ability to hold securities to maturity. Accounted for at amortized cost, not fair value.
Describe the accounting for the fair value option and for impairments of debt and equity investments. Describe the reporting of reclassification adjustments and the accounting for transfers between categories.
Illustration 17-3
LO 2
Held-to-Maturity Securities
Illustration 17-3
Illustration: Z-Smith Company records the receipt of the first semiannual interest payment on July 1, 2013, as follows:
ILLUSTRATION 17-2 Accounting for Debt Securities by Category
Amortized cost is the acquisition cost adjusted for the amortization of discount or premium, if appropriate.
加拿大版中级会计学课件 (11)
Copyright © John Wiley & Sons Canada, Ltd.
2
Retail Inventory Method
RATIO A:
At Cost
Goods available $ 20,500
Add: Markups
Less: Markup cancellations
Goods available $ 20,500
Goods Available (at retail) Add: Net Markups Less: Net Markdowns Net Goods Available (at retail) Less: Net Sales (at retail) Ending Inventory (at retail)
INTERMEDIATE ACCOUNTING
TENTH CANADIAN EDITION Kieso • Weygandt • Warfield • Young • Wiecek • McConomy
CHAPTER 8: Appendix 8A The Retail Inventory
Method of Estimating Inventory Costs
Markup cancellations
Markdowns
Markdown cancellations
Sales (net)
Compute the cost-to-retail ratios
At Retail $ 36,000 $ 3,000 $ 1,000 $ 2,500 $ 2,000 $ 25,000
At Retail $ 36,000
3,000 ( 1,000) $ 38,000
加拿大版中级会计学课件 (33)
iley & Sons Canada, Ltd.
12
Accounting by Lessor Inc.
January 1, 2015: Purchase of Aircraft from Lessee Inc. Aircraft Acquired for Lease 80,000,000 Cash 80,000,000 January 1, 2015: Leaseback Transaction Lease Payments Receivable 157,311,645 Aircraft Acquired for Lease 80,000,000 Unearned Interest Income 77,311,645 ($10,487,443 x 15 years = 157,311,645)
– 15 year lease term with equal rental payments of $10,487,443 at beginning of each year FV = $80 million on Jan 1/15 and 15 year economic life – Lessee pays all executory cost – Lessee amortizes similar owned assets straight-line over 15 years – Annual payments assure Lessor 12% return which is also Lessee’s incremental borrowing rate – Present value of MLP is $80 million (Table A-5; i=12%; n=15)
Copyright John Wiley & Sons Canada, Ltd.
12
Accounting by Lessor Inc.
January 1, 2015: Purchase of Aircraft from Lessee Inc. Aircraft Acquired for Lease 80,000,000 Cash 80,000,000 January 1, 2015: Leaseback Transaction Lease Payments Receivable 157,311,645 Aircraft Acquired for Lease 80,000,000 Unearned Interest Income 77,311,645 ($10,487,443 x 15 years = 157,311,645)
– 15 year lease term with equal rental payments of $10,487,443 at beginning of each year FV = $80 million on Jan 1/15 and 15 year economic life – Lessee pays all executory cost – Lessee amortizes similar owned assets straight-line over 15 years – Annual payments assure Lessor 12% return which is also Lessee’s incremental borrowing rate – Present value of MLP is $80 million (Table A-5; i=12%; n=15)
Copyright John Wiley & Sons Canada, Ltd.
《中级财务会计》PPT课件
中级财务会计
131
及时性
• 企业对于已经发生的交易或者事项，应当及时进 行会计确认、计量和报告，不得提前或者延后。
• 所谓及时性是指信息在对用户失效之前就提供给 用户。
及时收集
及时处理
及时传递
中级财务会计
132
会计要素与会计等式
• 会计要素：为实现目标，以基本前提为基础，对会 计对象进行的基本分类，是会计核算对象的具体化。 （也就是资金在不同阶段的具体表现）
• 小企业会计制度：04.4发布，05.1.1起执行
中级财务会计
19
新准则体系的简要介绍
• 基本准则（1项）：
– 会计目标、会计假设、会计要素、确认条件、计 量属性、报告框架
• 具体准则（38项）：
– 一般业务准则（18项） – 特殊业务准则（9项）
找资料，熟悉一 下准则的名称。
– 财务报告调整及披露（10项）
112
财务报告调整及披露
• 具体包括第28至37号准则：
– 会计政策、会计估计变更和差错更正，资产负债 表日后事项、财务报表列报、现金流量表、中期 财务报告、合并财务报表、每股收益、分部报告、 关联方披露、金融工具列报等。
中级财务会计
113
新准则主要特点
• 2006年2月15日，财政部发布了1项基本会计准则 和38项具体会计准则，替代了原会计准则以及 《企业会计制度》（注意：小企业会计制度仍然 有效）、《金融企业会计制度》等会计法规体系， 会计准则体系发生了非常大的变化。
的资源。特征：
– 现实已存在的； – 拥有或控制的；
思考：1.用会计的观念分析家 用轿车是不是资产？2.如何判 断一项资源是不是资产？
– 预期能带来经济利益的流入。
英文版中级会计现金及应收账款ppt课件
Recognition of Accounts Receivables
Example: On June 3, Benedict Corp. sold to Chester Inc.,
merchandise having a sale price of $5,000 with terms of
2/10,n/60, f.o.b. shipping point. On June 12, Benedict
Chapter 7-4
LO 1 Identify items considered as cash.
Management and Control of Cash
Management faces two problems:
(1) to establish proper controls to prevent any unauthorized transactions, and
Learning Objectives
1. Identify items considered as cash. 2. Indicate how to report cash and related items. 3. Define receivables and identify the different types of
What is Cash?
Cash
Most liquid asset
Standard medium of exchange
Basis for measuring and accounting for all items
Current asset
Examples: coin, currency, available funds on deposit at the bank, money orders, certified checks, cashier’s checks, personal checks, bank drafts and savings accounts.