英文版中级财务会计第4章PPT

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中级财务会计英文课件 (4)

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Classifications
Claims against resources (Liabilities) Resources (Assets) Remaining claims accruing to owners (Shareholders’ Equity)
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Dell Inc. Balance Sheet (In millions) January 30, 2009 February 1, 2008 Assets: Current assets: Cash and cash equivalents $ 8,352 $ 7,764 Short-term investments 740 208 Accounts receivables, net 4,731 5,961 Financing receivables, net 1,712 1,732 Inventories, net 867 1,180 Other current assets 3,749 3,035 Total current assets 20,151 19,880 Noncurrent assets Property, plant, and equipment, net 2,277 2,668 Investments 454 1,560 Long-term financing receivables, net 500 407 Goodwill 1,737 1,648 Purchased intangible assets, net 724 780 Other non-current assets 657 618 Total noncurrent assets 6,349 7,681 Total Assets $ 26,500 $ 27,561

实用会计英语unit4简明教程PPT课件

3. 常见三大的存货成本核算假设(方法) • 先进先出法：假设先放置入库的存货先售出。 • 后进先出法：假设后放置入库的存货先售出。 • 平均成本法：假设存货的成本计价以本期存货的平均成本为计价标准。
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MODULE 2 手不释卷
实用会计英语 / Practical Accounting English
A. Look at the pictures and fill the blank with correct English words.
学以致用
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实用会计英语 / Practical Accounting English
MODULE 1
学以致用
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实用会计英语 / Practical Accounting English
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MODULE 2 手不释卷
实用会计英语 / Practical Accounting English
B. Learn the new words and phrases in the passage and try to use them to make sentences. New Words
制造业企业通过使用机器和雇佣工人将材料转换成产成品，并通过销售产品获取销售收入
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MODULE 2 手不释卷
实用会计英语 / Practical Accounting English
2. Inventory of merchandise business V.S. manufacturing business The merchandise held by a merchandising business is recorded as current asset called merchandise inventory. Merchandise Inventory sold becomes cost of merchandise sold. In contrast to a merchandising company, a manufacturing company has three types of inventory: materials inventory, work in process inventory and finished goods inventory. The costs of work in process inventory include the direct materials, director labor and factory overhead.

中级财务会计第4章金融资产PPT课件

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实际利率是使持有至到期投资未来收回的利息和本金的现值恰等于持有至到期投资取得成本的折现率。
计算方法：插值法估算
例4-13～4-16
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四、持有至到期投资的处置与重分类
处置持有至到期投资时，应将所取得的价款与该投资账面价值之间的差额计入投资收益。
企业将某金融资产划分为持有至到期投资后，可能会发生到期前将该金融资产予以处置或重分类的情况
可单设“可供出售金融资产减值准备”核算减值。
取得金融资产的初始确认金额处置金融资产的账面余额利息调整的摊销额
到期一次还本付息计提的利息到期一次还本付息收到的利息
公允价值高于账面余额的差额公允价值低于账面余额的差额可供出售金融资产的公允价值明细账：可供出售金融资产——XX投资（成本）可供出售金融资产——XX投资（利息调整）可供出售金融资产——XX投资（应计利息）可供出售金融资产——XX投资（公允价值变动）
贷款持有期间所确认的利息收入，应当根据实际利率计算。
企业收回或处置贷款和应收款项时，应将取得的价款与该贷款和应收款项账面价值之间的差额计入当期损益。
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（一）应收账款
1.应收账款概述销售商… 经营活动引起提供劳务与确认收入相关
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2.应收账款的计价（解决计量问题）
（1）正常销售按应收的全部款项入账
例4-17
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第四节
贷款和应收款项
一、贷款和应收款项概述贷款和应收款项，是指在活跃市场中没有报价、回收金额固定或可确定的非衍生金融资产。贷款和应收款项泛指一类金融资产，主要是指金融企业发放的贷款和其他债权，但不限于金融企业发放的贷款和其他债权。
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二、贷款和应收款项的会计处理

中级财务会计第4章_应收帐款

学生练习：
【1】向A公司销售产品一批，价款60 000元，增值税10 200元，收到A公司承兑的商业汇票，金额70 200 元。
借：应收票据—A公司贷：主营业务收入
70 200 60 000
应交税费—应交增值税（销项税） 10 200
学生练习：
带息票据的核算：
【2】A企业98年9月1日销售一批产品给S公司，货已发出，发票上注明的销售收入为100 000元，增值税17 000元，收到S公司交来的商业承兑汇票，期限6个月，票面利率10%。
第1节应收票据
五、应收票据转让的核算
（二）贴现及贴现值计算（转让给银行）
四个步骤
计算应收票据的到期值：不带息应收票据的到期值=应收票据面值带息票据的到期值＝应收票据面值＋到期利息＝应收票据面值×（1+票面年利率×票据期限）计算贴现天数：从贴现日算至到期日，算头不算尾或算尾不算头。
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第3章应收款项
第1节应收票据
二、应收票据的确认
企业应设置应收票据备查簿，逐笔记录每一应收票据的种类、号数和出票日期、票面金额、票面利率、交易合同和付款人、承兑人、背书人姓名或单位名称、到期日、背书转让日、贴现日期、贴现率和贴现净额、退票情况等。到期结清票款或退票后，应在备查簿内逐笔注销。
第4章应收款项
第1节应收票据
三、应收票据转让的核算
（二）贴现息及贴现值计算
四个步骤
计算贴现息：贴现息=票据到期值×日贴现利率×贴现天数
计算贴现值：贴现值=票据到期值-贴现息
第3章应收款项
第1节应收票据
三、应收票据转让的核算
（三）贴现的核算企业持未到期的不带息票据向银行贴现时，按实际收到的贴现值借：银行存款财务费用—贴现息贷：应收票据按贴现息

中级财务会计英文ch04共120页PPT资料

Separate responsibility for handling cash, recording cash transactions, and reconciling cash balances.
Cash-handling and cash-recording activities assigned to different people.
Chapter 4-7
Internal Control for Cash
Separate custody of and accounting for cash. Maintain only the minimum cash balance
needed. Provide for periodic test counts of cash
balances. Permit reconciliation of ledger and bank cash
account balances. Result in the physical control of cash.
Chapter 4-8
Control of Cash Receipts
Chapter 4-6
Internal Control Policies and procedures designed to:
Protect assets. Ensure compliance with laws and company policies. Provide accurate accounting records. Evaluate performance.
Chapter 4-5
Cash
Overdraft
Negative bank account balance reported as a current liability.

中级财务会计(英文)课件Chapter 4 The Income Statement and Income Recognition

Revenues are inflows of assets of a company or settlement of its liabilities during a period from delivering or producing goods, rendering services, or other activities that are the company’s ongoing major or central operations.
4 The Income Statement and Income Recognition
I
ntermediate Accounting
中级会计学
Accounting School ·Zhongnan University of Economics & Law
Intermediate Accounting 4 The Income Statement and Income Recognition
Revenues Expenses Gains Losses
Intermediate Accounting 4 The Income Statement and Income Recognition
Elements of the Income Statement — Revenues
Ending net assets The corporation could pay Less: Additional investment $40,000 to stockholders Ending net assets out excluding investment and still be as well off at Less: Beginning net assets Total income for the year year-end. $90,000 0 $90,000 (50,000) $40,000

英文版财务会计课件第四章

Controlling Cash Received in the Mail
1. The employee who opens the mail should initially compare the amount received with the amount on the remittance advice. 2. The employee opening the mail stamps checks and money orders “For Deposit Only” in the bank account of the business. 3. All cash is sent to the Cashier’s Department where checks and money orders are combined with receipts from cash sales and a bank deposit ticket is prepared.
checks Errors
Steps in a Bank Reconciliation
1. Compare each deposit listed on the bank statement Add deposits not recorded by the bank to the with unrecorded deposits appearing on the preceding balance according and to the bank statement. period’s reconciliation with deposit receipts. 2.Deduct Compare paid checks with outstanding checks checks outstanding that have been paid appearing on the preceding period’s reconciliation and by the bank from the balance according to the with recorded checks. bank statement. 3. Add Compare bank credit memorandums to entries in the credit memorandums that have not been journal.

中级财务会计chap4存货

第四章、第四章、存货
（四）移动加权平均法
移动加权平均法是指以本次进货入库前结存存货实际成本加本次收入存货实际成本，本加本次收入存货实际成本，除以本次入货前结存存货数量加本次收入存货数量，据以计算移动加权平均单位成本，加本次收入存货数量，据以计算移动加权平均单位成本，并对发出存货和结存存货进行计价的一种方法。并对发出存货和结存存货进行计价的一种方法。
第四章、第四章、存货
学习要点
存货的分类、范围。存货的分类、范围。不同途径取得存货的实际成本构成。不同途径取得存货的实际成本构成。发出存货各种计价方法的具体应用。发出存货各种计价方法的具体应用。成本与可变现净值的含义及应用。成本与可变现净值的含义及应用。材料按实际成本和按计划成本的核算。材料按实际成本和按计划成本的核算。商品存货的核算方法。商品存货的核算方法。低值易耗品的范围及核算方法。低值易耗品的范围及核算方法。包装物的范围及核算方法。包装物的范围及核算方法。存货清查的方法，盘盈盘亏的核算。存货清查的方法，盘盈盘亏的核算。
（一）符合存货的概念
企业的一项资产符合存货的概念一个主要的标准是，企业的一项资产符合存货的概念一个主要的标准是，企业能够控制该存货产生的经济利益。企业能够控制该存货产生的经济利益。具体表现为企业拥有该项存货的所有权。有该项存货的所有权。
第四章、第四章、存货
（二）同时符合的两个条件
1、该存货有关的经济利益很可能流入企业对存货的确认，对存货的确认，关键是判断是否很可能给企业带来经济利益或者所包含的经济利益是否很可能流入企业。利益或者所包含的经济利益是否很可能流入企业。通常认为拥有存货的所有权是存货包含的经济利益很可能流入企业的一个重要标志。一个重要标志。 2、该存货的成本能够可靠地计量存货的成本能够可靠计量是资产确认的一个基本条件。存货的成本能够可靠计量是资产确认的一个基本条件。如果存货的成本不能可靠计量，如果存货的成本不能可靠计量，就不能对该项存货进行确认

大学课程《会计英语》PPT课件：Chapter 4 Unit 2

Types of Receivables
To reflect important differences among receivables, they are frequently classified as accounts eivable, notes receivable, and other receivables.
Specify the key controls over accounts receivable.
Key Terms
Credit Policy 信用政策 Contra-asset Account 资产备抵账户，资产
抵消账户。 Valuation Account 计价对比账户 Credit Memo 贷项通知单。也写作credit
Two Methods for Uncollectible Accounts
(1) the direct write-off method (2) the allowance method
Recognizing Accounts Receivable
Initial recognition of accounts receivable is relatively straightforward. A service organization records a receivable when it provides service on account. A merchandiser records accounts receivable at the point of sale of merchandise on account. When a merchandiser sells goods, it increases both the Accounts Receivable and Sales accounts.

中级财务会计第四章金融资产(1)

借：应收股利或应收利息贷：投资收益
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第三章金融资产
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后续计量的会计处理图示
投资收益
应收股利或应收利息银行存款
②
①
①收到支付价款中包含的已宣告发放的现金股利或债券利息
②在持有期间收到被投资单位宣告发放的现金股利或债券利息
（参见p94例4-4~4-5）
2022/11/4
第三章金融资产
一、交易性金融资产概述二、科目的设置三、交易性金融资产取得的会计处理四、交易性金融资产后续计量的会计处理五、交易性金融资产期末计量的会计处理六、交易性金融资产处置的会计处理
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第三章金融资产
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交易性金融资产概述
❖ 在金融资产的四项分类中，第一类为“以公允价值计量且其变动计入当期损益的金融资产”，具体可以划分为以下两类：p89-90
2.属于进行集中管理的可辨认金融工具组合的一部分，且有客观证据表明企业近期采用短期获利方式对该组合进行管理；
3.属于衍生工具（被指定为有效套期的衍生工具等除外）。〔通过“衍生工具”科目核算〕
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第三章金融资产
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❖ 交易性金融资产的特点：
❖ 1.企业持有的目的是短期性的，即在初次确认时即确定其持有目的是为了短期获利。一般此处的短期也应该是不超过一年（包括一年）；
贷：交易性金融资产（公允价值变动） 30
（3） 2010年12日31日
借：交易性金融资产（公允价值变动） 60
贷：公允价值变动损益
60
（4）2011年3月10日，被投资企业宣告分配股利时
借：应收股利
12(60×0.2)
贷：投资收益

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U. S. GAAP vs. IFRS
International standards require inventory to be valued at the lower of cost or market, but the process is slightly different for the U.S. method of applying LCM.
The LCM assessment usually is applied to individual items, although using logical inventory categories is allowed under certain circumstances. If an inventory write-down is not longer appropriate, it must be reversed.
Under U.S. GAAP, the LCM rule can be applied to individual items, logical inventory categories, or the entire inventory. Reversals are not permitted under GAAP.
Biddle and White, LTD, prepares its financial statements according to IFRS. Item Cost NRV LCM A $ 50,000 $ 85,000 $ 50,000 B 100,000 100,000 100,000 C 80,000 65,000 65,000 D 90,000 76,000 76,000 E 95,000 86,000 86,000 Totals $415,000 $377,000 inventory write-down expense 38,000 Inventory valuation allowance ..................... 38,000
Case 4
Selling price $165 Cost of completion (10 ) Transportation cost (15 ) Ceiling (NRV) $140
Cost $110
Current Replacement Cost, $105
Ceiling (NRV) Normal profit Floor $140 (40 ) $100
Cp4 Inventories: special valuation issues
Lower of Cost or Market
The lower of cost or market rule requires that a company write down its inventory to market value when the inventory’s utility has declined.
Cost $110
Current Current Replacement Replacement Cost, $150 Cost, $150
Ceiling (NRV) Normal profit Floor $140 (40 ) $100
What is$140 Mkt. = market? LCM is the cost of $110
Deterioration, obsolescence, changes in price levels, or any situation that might change the inventory’s salability
Application of lower of cost or market method
What Mkt. =is $105 market? LCM is the market of $105
E4-1
Herman Company has three products in its ending inventory. Specific per unit data for each of the products are as follows:
可变现净值=预计售价-预计销售费用-预计销售税金
Lower of Cost or Market
Determine designated Market Value
Comparison to Cost
(a) cost or (b) designated market value
Reporting the Results
IAS No. 2, states that the designated market will always be net realizable value.
U. S. GAAP vs. IFRS
International standards require inventory to be valued at the lower of cost or market, but the process is slightly different for the U.S. method of applying LCM.
Ceiling Normal profit Floor $140 (20 ) $120
What is$120 Mkt. = market? LCM is the cost of $110
Lower of Cost or Market
Try one more.
Lower of Cost or Market
Lower cost or market
designed market value Net realizable value (ceiling) Replacement cost Net realizable value-normal profit margin (floor)
Replacement cost
What unit values should Herman use for each of its products when applying the LCM rule to ending inventory? How might your solution differ if Herman Company prepares its financial statements according to International Financial Reporting Standards?
The amount it would cost to replace an asset at current prices.
Net realizable value
Net realizable value is generally equal to the selling price of the inventory goods less the selling costs
Ceiling (NRV) Normal profit Floor $140 (40 ) $100
Market $120 LCM is the cost of $110
Lower of Cost or Market
Case 2
Selling price $165 Cost of completion (10 ) Transportation cost (15 ) Ceiling (NRV) $140
$140 (40 ) $100
Lower of Cost or Market
Case 1
Selling price $165 Cost of completion (10 ) Transportation cost (15 ) Ceiling (NRV) $140
Cost $110
Current Current Replacement Replacement Cost, $120 Cost, $120
Adjusting Cost to Market
1. Record the Loss as a Separate Item in the Income Statement
Loss on write-down of inventory Inventory Or XX XX
2. Record the Loss as part of Cost of Goods Sold.
Sales $4,728 Adjusted cost of sales ($4,400 − 2,250) 2,150 Adjusted gross profit 2,578 Adjusted gross profit ratio 55%
1. Record the Loss as a Separate Item in the Income Statement
A disclosure note included in the financial statements for the first quarter of 2001 reported that during the quarter Cisco recorded “an inventory value decline of $2.25 billion classified as cost of sales.”
Lower of Cost or Market
Case 3
Selling price $165 Cost of completion (10 ) Transportation cost (15 ) Ceiling (NRV) $140
Cost $110
Current Current Replacement Replacement Cost, $75 Cost, $75