GAAP_Revenue Recognition Principle 一般公认会计原则
gaap名词解释
gaap名词解释GAAP - Generally Accepted Accounting Principles，是指一套被广泛认可和遵循的会计准则，用于规范和指导财务报表的编制，目的是保证财务报告的准确和可比性。
1. The company is required to follow GAAP when preparing its financial statements.财务报表的编制必须遵循GAAP。
2. GAAP ensures that all companies follow the same standards when reporting their financial information.GAAP确保所有公司在报告财务信息时遵循相同的标准。
3. Auditors review the financial statements to ensure compliance with GAAP.审计师审查财务报表，以确保符合GAAP的要求。
4. GAAP provides guidelines on how to recognize revenue from sales transactions.GAAP提供了关于如何确认销售交易收入的准则。
5. Companies that go public are required to present their financial statements in accordance with GAAP.上市公司需要按照GAAP的规定呈现财务报表。
6. GAAP requires companies to disclose all significant accounting policies.GAAP要求公司披露所有重要的会计政策。
7. Financial statements prepared in accordance with GAAP are more reliable and comparable.按照GAAP编制的财务报表更可靠且可比性更强。
美国 GAAP 下的企业税务筹划与企业税务审计
美国 GAAP 下的企业税务筹划与企业税务审计美国GAAP（Generally Accepted Accounting Principles，通用会计准则）是美国财务报告的标准，它的实施对于企业税务筹划和企业税务审计都具有重要的影响。
本文将探讨美国GAAP下企业税务筹划和审计的相关问题。
一、企业税务筹划企业税务筹划是指企业通过合法合规的方式最大限度地降低税务负担的一系列行为。
在美国GAAP下，企业税务筹划必须符合相关的法律法规，同时要遵循会计准则的规定。
1.税务依据美国GAAP要求企业在编制财务报表时，应按照相关税法的规定计算和披露所得税。
具体而言，企业需要参考联邦税法（如美国联邦所得税法案）和州税法（根据所在州的具体情况）来确定税务依据。
2.税务筹划机会在税务筹划过程中，企业可以通过合理的安排业务结构和合同条款、充分利用税收优惠政策、合理调整资产负债表和利润表等手段，降低税务负担。
然而，企业必须确保其税务筹划不违反税法规定，避免构成避税行为。
3.税务合规美国GAAP要求企业遵守税务法规并进行相应的报告。
企业应建立完善的内部控制和税务合规管理制度，确保财务报表的准确性和完整性，并及时履行税务申报义务，配合税务部门的审计和调查工作。
二、企业税务审计企业税务审计是指税务部门对企业的税务申报和纳税情况进行审核和核查的过程。
在美国GAAP下，企业税务审计是保证财务报表真实可靠和符合法律法规的重要环节。
1.税务稽查税务部门会进行税务稽查，检查企业的纳税申报是否合规。
稽查人员会对企业的财务记录、报表和其他相关文档进行审查，核实纳税义务是否得到履行，发现并纠正可能存在的税务违规行为。
2.税务调解在税务审计过程中，企业可以与税务部门进行沟通和调解，就争议事项进行讨论和协商，以解决纳税问题。
税务调解可以帮助企业减少不必要的经济损失和法律风险，提高税务合规水平。
3.税务合规审计为了确保企业的税务合规性，企业可以主动进行内部税务合规审计。
美国 GAAP 下的公允价值计量及应用
美国 GAAP 下的公允价值计量及应用美国通用公认会计原则（Generally Accepted Accounting Principles，简称GAAP）是美国企业会计准则的综合规范，对企业的会计记录和报告提出了具体规定。
其中，公平价值计量（fair value measurement）是GAAP中重要的会计原则之一。
本文将深入探讨美国GAAP下公允价值计量的概念、原则，以及其在会计实务中的应用。
一、公允价值计量的定义与原则公允价值是指在交易市场上合理的交易价格，即买方与卖方同等公平地进行交易时形成的价格。
公允价值计量要求基于市场参与者的交易行为、相关市场信息以及企业自身知识，全面准确地评估一个资产或负债的价值。
根据美国GAAP，公允价值计量应遵循以下原则：1. 市场参与者的观点：公允价值计量需要基于市场参与者的角度进行，即考虑所有相关市场参与者对于资产或负债价值的看法。
2. 市场信息的有效性：公允价值计量依赖于充分且有效的市场信息，例如交易价格、报价、利率等，以确定资产或负债的公允价值。
3. 全面性与准确性：公允价值计量需要全面且准确地评估资产或负债的价值，包括考虑到未来现金流量、风险特征、市场波动等因素。
二、公允价值计量在美国GAAP中的应用范围美国GAAP要求企业根据市场价值对特定项目或金融工具进行公允价值计量，涵盖的范围主要包括以下方面：1. 金融工具：如股票、债券、衍生品等。
企业应根据市场价格或其他相关市场数据来计量金融工具的公允价值，以反映其实际价值。
2. 投资性房地产：企业根据市场价格或专业估值来计量投资性房地产的公允价值，以反映其在市场上的价值动态。
3. 商誉（Goodwill）：商誉通常是企业通过收购或合并产生的资产，其公允价值的计量需要基于市场信息和相关的预测模型。
4. 长期股权投资（Long-term equity investments）：企业对于其持有的长期股权投资，应按照公允价值进行计量，以准确反映企业的权益。
名词解释 gaap
gaap的名词解释
-----------------------------------------------------------------------------------------------GAAP是“Generally Accepted Accounting Principles”的缩写，翻译为“普遍公认的会计原则”。
它是指被广泛接受并用于财务报告与会计实践的一系列规则、标准和原则。
GAAP旨在确保财务报告的准确性、可比性和透明度，以便投资者、债权人和其他利益相关方能够理解和评估一个企业的财务状况。
以下是GAAP的一些关键特点和常见的原则：
1、重要性：GAAP强调将重要信息披露给用户，以影响他们对企业的经济决策。
2、一致性：GAAP要求企业在会计处理上保持一致性，以便不同时间段和实体之间进行比较。
3、实体概念：GAAP视企业为独立的法律实体，独立于其所有者和管理层。
4、费用效益：GAAP鼓励企业根据成本效益原则来确定会计政策
和过程。
5、包容性：GAAP希望涵盖各种类型的企业和交易，并提供灵活性以适应不同的行业和情况。
6、历史成本原则：GAAP要求企业以历史成本记录资产和负债，并在特定情况下进行调整。
7、全面收入原则：GAAP要求企业将其所有的经营活动、投资活动和筹资活动的收入都包括在内，以反映企业的全面财务状况。
需要注意的是，GAAP在不同国家和地区可能会有一些差异。
例如，美国的GAAP与国际上通用的国际财务报告准则（IFRS）存在一些差异。
因此，在特定的环境中，可能需要遵循适用的本地或行业特定的会计原则。
19版会计学原理怀尔德答案Chapter 1
Chaper 1 Accounting in BusinessMultiple Choice Quiz1-c; 2-b; 3-d; 4-a; 5-aQuick StudyQS 1-1a-E; b-E; c-I; d-E; e-E; f-I; g-E; h-E; i-E; j-E; k-I; l-EQS 1-2GAAP: Generally Accepted Accounting PrinciplesImportance: GAAP are the rules that specify acceptable accounting practices.SEC: Securities and Exchange CommissionImportance: The SEC is charged by Congress to set accounting and reporting rules for organizations that sell ownership shares to the public. The SEC delegates part of this responsibility to the FASB.FASB: Financial Accounting Standards BoardImportance: FASB is an independent group of full-time members who are responsible for setting accounting and reporting rules.IASB: International Accounting Standards BoardImportance: Its purpose is to issue standards that identify preferred practices in the desire of harmonizing accounting practices across different countries. The vast majority of countries and financial exchanges support its activities and objectives.QS 1-3Accounting professionals practice in at least four main areas. These four areas, along with a listing of some work opportunities in each, are:1. Financial accountingPreparation; Analysis; Auditing (external); Consulting; Investigation2. Managerial accountingCost accounting; Budgeting; Auditing (internal); Consulting3. Tax accountingPreparation; Planning; Regulatory; Consulting; Investigation4. Accounting-relatedLending; Consulting; Analyst; Investigator; AppraiserQS 1-4Internal controls serve several purposes:They involve monitoring an organization’s activities to promote efficiency and to prevent wrongful use of its resources.They help ensure the validity and credibility of accounting reports.They are crucial for effective operations and reliable reporting.More generally, the absence of internal controls can adversely affect the effectiveness of domestic and global financial markets.QS 1-5a. Revenue recognition principleb. Cost principle (also called historical cost)c. Business entity principleQS 1-6The choice of an accounting method when more than one alternative method is acceptable often has ethical implications. This is because accounting information can have major impacts on individuals’ (and firms’) well-being.To illustrate, many companies base compensation of managers on the amount of reported income. When the choice of an accounting method affects the amount of reported income, the amount of compensation is also affected. Similarly, if workers in a division receive bonuses based on the d ivision’s income, its computation has direct financial implications for these individuals.QS 1-7a=125,000b=250,000c=125,000QS 1-8QS 1-9(a) Examples of business transactions that are measurable include:Selling products and services.Collecting funds from dues, taxes, contributions, or investments.Borrowing money.Purchasing products and services.(b) E xamples of business events that are measurable include:Decreases in the value of securities (assets).Bankruptcy of a customer owing money.Technological advances rendering patents (or other assets) worthless.An “act of God” (casualty) that destroys assets.QS 1-10a-B; b-I; c-B; d-CF; e-I; f-B; g-B; h-CF; i-OEExcisesExcise 1-1External users and some questions they seek to answer with accounting information include:1. Shareholders (investors), who seek answers to questions such as:a. Are resources owned by a business adequate to carry out plans?b. Are the debts owed excessive in amount?c. What is the current level of income (and its components)?2. Creditors, who seek answers for questions such as:a. Does the business have the ability to repay its debts?b. Can the business take on additional debt?c. Are resources sufficient to cover current amounts owed?3. Employees, who seek answers to questions such as:a. Is the business financially stable?b. Can the business afford to pay higher salaries?c. What are growth prospects for the organization?Excise 1-21. C 5. B2. C 6. A3. A 7. B4. A 8. BExcise 1-3a. Auditing professionals with competing audit clients are likely to learn valuable information about each client that the other clients would benefit from knowing. In this situation the auditor must take care to maintain the confidential nature of information about each client.b. Accounting professionals who prepare tax returns can face situations where clients wish to claim deductions they cannot substantiate. Also, clients sometimes exert pressure to use methods not allowed or questionable under the law. Issues of confidentiality also arise when these professionals have access to clients’ personal records.c. Managers face several situations demanding ethical decision making in their dealings with employees. Examples include fairness in performance evaluations, salary adjustments, and promotion recommendations. They can also include avoiding any perceived or real harassment of employees by the manager or any other employees. It can also include issues of confidentiality regarding personal information known to managers.d. Situations involving ethical decision making in coursework include performing independentwork on examinations and individually completing assignments/projects. It can also extend to promptly returning reference materials so others can enjoy them, and to properly preparing for class to efficiently use the time and question period to not detract from others’ instructional benefits.Excise 1-41-E; 2-G; 3-A; 4-C; 5-D; 6-B; 7-F; 8-HExcise 1-5a-S; b-C; c-S; d-C; e-C; f-P; g-SExcise 1-6a=180,000b=51,000c=139,000Excise 1-71-D; 2-G; 3-B; 4-F; 5-AExcise 1-8a-27,000b-221,607c. beginning balance is 73,000; ending balance is 149,000Excise 1-9a. Business purchases equipment (or some other asset) on credit.b. Business signs a note payable to extend the due date on an account payable.c. Business pays an account payable (or some other liability) with cash (or some other asset).d. Business purchases office supplies (or some other asset) for cash (or some other asset).e. Business incurs an expense that is not yet paid (for example, when employees earn wages that are not yet paid).f. Owner invests cash (or some other asset) in the business; OR, the business earns revenue and accepts cash (or another asset).g. Cash withdrawals (or some other asset) paid to the owner of the business; OR, the business incurs an expense paid in cash.Exercise 1-10Real AnswersIncome StatementFor Month Ended October 31Exercise 1-11Real AnswersStatement of Owner ’s Equity Exercise 1-12Real Answers Balance Sheet October 31AssetsCash $ 11 500 Account receivable 12 000 Office supplies 24 437 Land 46 000 Office equipment 18 000 Total assets $ 111 937LiabilitiesAccount payables $ 25 037 Total liabilities 25 037Owner ’s EquityKeisha King, Capital 86 900 Total liabilities and equity $ 111 937Exercise 1-13Real Answers Cash Flow Statement For Month Ended October 31Excise 1-141-O; 2-O; 3-F; 4-O; 5-O; 6-O; 7-F; 8-IProblem 1-1AProblem 1-2Aa. Cash 67,000Equipment 11,000I. Lopez, Capital 78,000Owner’s investmentb. Building 144,000Cash 15,000Notes Payable 129,000 Purchased building on cash and note payable c. Equipment 12,000Cash 12,000Purchased equipment on cashd. Supplies 1,000Equipment 1,700Account Payable 2,700Purchased supplies and equipment on credite. Advertising Expense 460Cash 460Paid announcement of opening on newspaper f. Account Receivable 2,400Revenue 2,400To record revenue for service provided on account g. Cash 4,000Revenue 4,000Received revenue on cashh. I. Lopez, Withdrawals 3,025Cash 3,025Cash withdrawal by owneri. Cash 1,800Account Receivables 1,800Partially received account receivablej. Account Payables 500Cash 500Partially paid account payablesk. Wages Expense 1,800Cash 1,800Paid wages of secretary’s。
一般公认会计原则（GAAP）
一般公認會計原則(GAAP)壹、財務會計之環境一、會計的意義及基本特質會計的定義：＊美國會計學會（AAA）：會計是對經濟資訊的認定、衡量、與溝通的程序，以協助資訊使用者做審慎的判斷與決策。
」＊美國會計師協會（AICPA）：會計係一種服務性之活動，其功能在提供有關經濟個體之數量化資訊…尤其是財務資訊…予使用者，以便使用者藉此資訊在各種行動方案中，做一明智的抉擇。
」＊會計可藉由三項基本特性而定義：(1)確認、衡量與溝通，(2)關於經濟個體的財務資訊，(3)給相關使用者以協助其釐定決策。
二、財務報表（financial statement）及財務報導（financial reporting）1.會計的兩大支派----財務會計與管理會計＊財務會計之意義：研究如何提供有用資訊以幫助企業外部使用人做決策者，稱為財務會計。
＊管理會計之意義：研究如何提供有用資訊以幫助企業內部管理當局做決策者，稱為管理會計。
2.財務報表（含附註揭露）為財務會計之最終產品，用以顯示一企業之財務資訊（會計資訊）。
財務報表包括資產負債表、損益表、現金流量表、業主權益變動表及財務報表附註，附註為財務報表不可分割（integral part）的一部份。
3.財務報表加上補充附表（supplementary schedules）及其他報導方式（如管理當局的討論及分析、財務預測、致股東函、公開說明書）合稱財務報導。
4.財務報表及財務報導之關係財務報導財務報表主要報表＋附註＋管理當局的討論及分析＋財務預測＋致股東函＋公開說明書三、會計與資本分配1.資本市場分為初級市場與次級市場。
初級市場又稱發行市場，係指公司原始向社會大眾投資人發行股票、債券或其他權益憑證，亦即原始發行證券的市場。
次級市場又稱交易市場，為以發行證券之交易市場，如證券交易所及證券櫃檯買賣中心等，方便已發行證券之流通轉讓。
初級市場(發行市場) 股票資本市場投資人次級市場(交易市場) 公司債公司向外吸收資金貸款金融市場發行票券債權人賒帳2.資本分配過程四、財務會計所面臨之問題及挑戰1.挑戰（1）非財務指標（2）預期資訊（3）軟體資產（4）時效性2.為克服上述之挑戰，美國會計師協會特殊問題委員會建議未來財務報表應包括下列資訊：（1）財務資料與非財務資料＊財務報表與其相關策路。
GAAP_RevenueRecognitionPrinciple一般公认会计原则
GAAP_RevenueRecognitionPrinciple一般公认会计原则GAAP – Revenue Recognition PrincipleThis discussion focuses on the objectives, description and application of this principle. Examples will be given to strengthen the understanding and capability to apply this principle at real situation.Objective:To set forth the criteria for recognizing and recording revenue in the accounting period.Description:According to the revenue recognition principle, revenue must be reported when it is realized and earned, not necessarily when the actual cash is received. In addition, the following four criteria or conditions must also be met for revenue to be recognized:1. Delivery has occurred or services have been rendered2. Persuasive evidence of an arrangement for customer payment exists3. Price is fixed or determinable4. Collection is reasonably assuredApplication:Revenue is an item that investors and analysts always pay attention to. In order to avoid misrepresentation (overstatement and understatement) of revenue, GAAP has provided additional guidance for revenue reporting for different situations.For the traditional retail business, goods are delivered to the customers at the same time cash is received, and revenue will be recognized at the time of sales. However in other case that cash could be collected before or after goods or services are delivered,the timing of cash receipts from customers does not dictate when businesses report revenues.Instead, revenue will usually be recognized when the title, risks, and rewards of ownership have transferred to the customers. Depending on the situations, revenue may be recognized at different point of time.Example #1 (cash received at the same period goods/services delivered):The newspaper stand sells Macao Daily News to a customer who pays $4 cash and takes away the newspaper immediately.Entries:Dr. Cash…………… $4Cr. Revenue…………..$4Since cash is received at the same time the newspaper is delivered and all the four criteria are met, revenue will be recognized right away:Example #2 (cash received before goods/services delivered): On Jan 1, the Fortune Magazine has received a subscription form and $120 from an IFT student for subscribing 12 issues of Fortune Magazine ($10/issue). The student will receive 1 issue of the magazine on the last day of each month for 12 consecutive months. Entries:Jan 1 (cash received):Dr. Cash………………$120Cr. Unearned revenue …..... $120Jan 31 (and last day of every month):Dr. Un earned revenue… $10Cr. Revenue ………………..$10When the company received the $120 annual subscription fee for the magazine, criteria #1 has not been met and revenuecould not be recognized at that point of time. The cash received represented obligations to provide future magazine issues to the students which will be booked to the “Unearned Revenue” account temporarily.By definition, “Unearned Revenue” is the collection of cash from customers or clients before goods or services are delivered. Since the goods or services have not been delivered yet, the revenue cannot be considered as “earned”, these cash receipts are considered future obligations to the customers and will be booked to “Unearned Revenue” as a liability account. Only when the goods or services are partial ly or fully delivered, the n the related amount will be unwound from the “Unearned Revenue” account and finally be recognized as “Revenue” earned.In the above example, by the end of each month when the company deliveries the magazine to the student, it earns and records the revenue and reduces the liability account or “Unearned Revenue” account balance.Example #3 (cash received after goods/services delivered): An old customer filled in the cleaning form and dropped off his jacket for cleaning at Dave’s Dry Cleaning on June 30, listed price for cleaning such jacket is $30. Dave cleans the jacket on July 1, but customers do not claim and pay for the jacket until August 1. Entries:June 30 (Customer requests service):No Journal EntryJuly 1 (Service performed):Dr. Accounts Receivable …$30Cr. Revenue……………………..$30August 1 (Cash Received):Dr. Cash………………… $30Cr. Accounts Receivable ….…$30Under the revenue recognition principle, Dave’s earns revenue on July 1, rather than August 1 when cash is received, since it performed the service and met all the four criteria for revenue recognition. On July 1, Dave’s would report a receivable on its balance sheet and revenue in its income statement for the service performed.Final Comment:The following chart summarized the revenue recognition timing for different scenarios as illustrated in the above examples.SCENARIOS 1:Cash received same period goods/services are delivered --> Eg. Sale of product for cash --> Revenue Recognition at date of sale (date of delivery)SCENARIOS 2:Cash received before goods/services are delivered --> Eg. Revenue from subscriptions --> Revenue Recognition as time passes or upon consumptionsSCENARIOS 3:Cash received after goods/services are delivered --> Eg. Sale of service on credit --> Revenue Recognition when services performed and billable。
收入认定原则（Revenuerecognitionprinciple）
收⼊认定原则（Revenuerecognitionprinciple）(2007-04-12)（转载）(⼀)收⼊认列问题复杂性及其原因在传统会计上所谓收⼊，是指企业因销售商品、提供劳务或允许他⼈使⽤企业经济资源，所取得现⾦或现⾦索偿权。
⽽所谓收⼊认定，系指何时应将其记录⼊账，并于财务报表中列报。
根据会计期间公设，在会计上需要分期计算损益，因⽽发⽣何时⽅为收⼊实现的问题，亦即在某⼀会计期间的收⼊，究应作为当期实现的收⼊，抑或作为以后会计期间的收⼊？关于这⼀问题，表⾯上看似甚为简单，实际情形却相当复杂。
⾸先，会计上的收⼊系以货币计价的，但每⼀会计期间，企业资产及权益的变动，与现⾦的收付常不⼀致；按现⾏会计惯例，会计员系采⽤权责发⽣制，即应计基础会计，于交易事项发⽣时，即⾏列记收⼊或费⽤账户，作为计算期损益的依据，⽽不考虑现⾦是否收付。
其次，⼤多数企业的⽣产经营具有连续性，即企业所赚得的收⼊，是经由⼀系列的获利过程（earning process）⽽产⽣的；此⼀过程包括：规划、投资、购⼊、⽣产、储存、销售及收现等⼀连串的联合作业，在理论上每推进步，应可获得⼀部份收⼊；换⾔之，此⼀过程的任⼀时点都承认收⼊，然⽽在实务上，产品未出售前，⾦额难以确定，⽽且更缺乏客观的标准，将收⼊合理分配于每⼀步骤（获利过程）。
（⼆）分期付款销货问题的复杂性再其次，在现实商业易中，若⼲⼤型或价钱昂贵的耐⽤消费品，如住宅、汽车等等，都有采⽤分期付款⽅式销售，我们究应在签订购买合同时确认？如果是在收到第⼀期付款时认列，是分期（部分）认列还是全数认列？！这⼀例⼦，已引起很多关于销货物会计问题的理论，⽽且问题不只是学术性或理论性；同时亦对企业的盈利及管理⼈员和会计师的职责、判断，产⽣实际的影响。
换⾔之，会计理论的应⽤，经常涉及个⼈的专业判断，⽽⾮只由准则的制定者，提出⼀个“放之四海⽽皆准”的答案（准则），⽽可以⾃动解决问题。
（三）收⼊认定的三个前提所以，⼀般公认收⼊的认定，须要解决三个问题：1、收益必须能够加以衡量也确认；2、此项衡量必须可由外部的市场交易核证；3、重要事项业已发⽣，即产品已交付对⽅，或服务已经提供。
美国 GAAP 下的收入确认原则及应用
美国 GAAP 下的收入确认原则及应用在美国财务会计领域，通用会计准则（GAAP）是一种被广泛采纳的会计准则体系，包括了多个方面的规定，其中之一是关于收入确认的原则与应用。
本文将探讨美国 GAAP 下的收入确认原则及其应用，以帮助读者更好地了解这一准则。
一、收入确认原则收入确认原则是指在什么时间点将交易所产生的收入计入财务报表。
根据美国 GAAP，收入确认需要满足以下基本原则：1. 收入实现原则（Revenue Recognition Principle）：收入应当在企业在正常经营活动中赚取并实现时确认。
也就是说，当产品或服务交付给客户，且支付具备合理的保证时，收入才可以确认。
2. 可度量性（Measurability）：收入金额应当可以可靠地确定，能够表现交易的可度量性。
这包括了能够可靠地估计收入金额及相关成本。
3. 实质超过形式（Substance over Form）：交易的实质应当重于交易的形式。
这意味着在确定收入确认的时机时，要重点考虑交易所涉及的实质经济活动。
4. 客观证据（Objective Evidence）：对于收入金额的确定，需要有充足的客观证据来支持。
例如，合同、发票、销售记录等可以作为确认收入金额的依据。
二、特殊收入确认情况在特定情况下，美国 GAAP 对于收入确认有一些特殊的规定，需要根据具体情况进行处理。
以下是一些常见的特殊情况：1. 多元素合同（Multiple-Element Arrangements）：当一笔交易中包含多个元素，例如服务和产品的组合，需要按照各元素所对应的公允价值进行分配收入。
这要求企业对于各个元素的公允价值进行合理估计。
2. 销售回购协议（Sales with Buyback Agreements）：在销售回购协议中，企业将产品出售给客户，并在后续约定期限内回购。
在这种情况下，需要根据协议的具体条款和条件来确认收入，并考虑卖方对产品的实际控制程度。
GAAP通用会计准则
GAAP通用会计准则GAAP求助编辑百科名片Generally Accepted Accounting Principles是一般公认会计原则，1937年美国会计程序委员会（CAP）发表第一号会计研究公告，开创了由政府机关或行业组织颁布“一般通用会计”的先河。
目录概述基本假设经济实体的假设货币单位假设充分公开的原则时间段的假设权责发生制原则会计收入确认原则匹配的原则成本的原则持续经营的原则相关性，可靠性和一致性谨慎性原则重要性的原则概述基本假设经济实体的假设货币单位假设充分公开的原则时间段的假设权责发生制原则会计收入确认原则匹配的原则成本的原则持续经营的原则相关性，可靠性和一致性谨慎性原则重要性的原则展开编辑本段概述一般通用会计原则是指适用于各个不同行业的企业的，包括从会计的基本概念、基本假设等基本原理到具体会计计量和编制财务报表的程序及方法的规定。
通常一个国家的会计体系就是指一般通用会计。
一般可以分为国际性和区域性的，如美国的叫US GAAP 中国的就是2006年新颁布的会计准则，一般由专门的会计准则委员会制定。
会计师使用普遍公认的会计原则（GAAP），以引导他们记录和报告财务信息。
公认会计原则包括一套广泛的，被会计界和证券及交易委员会（SEC）制定了的原则。
两部法律，1933年证券法和1934年证券交易法，赋予证券交易委员会确立报告和公开规定的权力。
不过，证券交易委员会通常只进行监督工作，而让财务会计标准委员会和政府会计准则委员会(GASB)建立这些规定。
政府会计准则委员会为州政府和地方政府制定会计标准。
编辑本段基本假设会计师现行使用的一套原则取决于一些基本的假设。
在接下来介绍基本假设和原则，被认为是公认会计原则而且适用于大多数的财务报表。
除这些概念之外，还有其他更多的技术标准，会计师在准备财务报表时必须遵循。
经济实体的假设每个经济实体必须保持分开的财务记录。
经济实体，包括企业，政府，学区，教堂，和其他社会组织。
制造业小企业会计准则
制造业小企业会计准则英文回答：Generally Accepted Accounting Principles (GAAP) for Small Manufacturing Businesses.Generally Accepted Accounting Principles (GAAP) are a common set of accounting rules, standards, and procedures issued by the Financial Accounting Standards Board (FASB). These principles are used to ensure that financialreporting is transparent and consistent across companies, allowing investors and other stakeholders to make informed decisions.For small manufacturing businesses, adhering to GAAP is crucial for several reasons. First, it enhances the credibility and reliability of financial statements, which is essential for attracting investors and securing loans. Second, it helps businesses comply with regulatory requirements and avoid potential legal issues. Third, itenables businesses to benchmark their performance against industry peers and identify areas for improvement.Key GAAP principles applicable to small manufacturing businesses include:Accrual Accounting: Transactions are recorded when they occur, regardless of when cash is received or paid.Going Concern: The business is assumed to continue operating in the foreseeable future.Consistency: Same accounting methods are used from period to period to ensure comparability.Materiality: Only significant transactions and events are disclosed in financial statements.Conservatism: Assets and revenues are not overstated, while liabilities and expenses are not understated.In addition to the core GAAP principles, smallmanufacturing businesses should also consider industry-specific accounting requirements. For instance, they may need to account for inventory valuation, depreciation of manufacturing equipment, and cost of goods sold.中文回答：小规模制造业企业会计准则。
美国 GAAP 与国际财务报告准则的差异及影响
美国 GAAP 与国际财务报告准则的差异及影响美国 GAAP（Generally Accepted Accounting Principles，一般公认会计原则）和国际财务报告准则（International Financial Reporting Standards，IFRS）在全球的会计领域都有着重要的地位，但它们之间存在着不少差异，这些差异给企业和财务工作者带来了各种影响。
咱们先来说说这两者在资产计价方面的差别。
美国 GAAP 对于资产减值的转回限制比较严格，可 IFRS 相对来说就宽松一些。
比如说，一家企业拥有一批存货，按照美国 GAAP，如果这批存货减值了，后来市场情况又变好了，想把减值转回，那可不容易。
但要是按照 IFRS 的规定，就有更大的可能性把减值转回。
再看收入确认这块儿。
美国 GAAP 强调的是风险和报酬的转移，而IFRS 更注重控制权的转移。
我之前遇到过这么个事儿，有一家制造玩具的公司，和一个零售商签订了合同。
按照合同，玩具公司要把一批玩具发给零售商。
在美国 GAAP 下，得等到零售商把这批玩具卖得差不多了，玩具公司才能确认收入。
可要是按照 IFRS，只要零售商拿到这批玩具，控制权转移了，玩具公司就能确认收入。
这就导致同一项业务，在不同的准则下，确认收入的时间可能完全不一样。
还有在租赁业务的处理上，差异也不小。
美国 GAAP 把租赁分为经营租赁和融资租赁，而 IFRS 现在基本上都要求按照“使用权模型”来处理租赁业务。
记得有一次参加一个财务研讨会，会上就有专家专门拿这两种准则下租赁业务的处理来举例。
比如说租一个办公室，如果按照美国 GAAP 被认定为经营租赁，那么相关的资产和负债可能就不会在承租方的报表中体现。
但要是按照 IFRS 的要求，可能就得在报表中反映出来。
这些差异带来的影响那可多了去了。
对于跨国企业来说，那真是个头疼的事儿。
不同国家和地区可能要求使用不同的准则，这就意味着企业得准备两套甚至更多套的财务报表，成本增加不说，还容易出错。
会计准则ias,gaap
会计准则ias,gaap会计准则IAS（International Accounting Standards，国际会计准则）和GAAP （Generally Accepted Accounting Principles，普遍公认会计准则）是两种国际通用的会计准则体系。
在全球范围内，这两种会计准则被广泛应用于公司财务报告的准备和公布上。
本文将一步一步回答关于这两种会计准则的问题，包括它们的定义、特点、应用范围以及主要差异等。
第一部分：IAS的定义和特点1. IAS是什么？IAS是由国际会计准则委员会（International Accounting Standards Board，IASB）制定和发布的一系列国际会计准则。
2. IAS的特点是什么？- 统一标准：IAS旨在建立统一的会计准则，以确保各国的财务报告具有可比性和一致性。
- 全球适用性：IAS被广泛应用于全球的财务报告，加强了全球市场之间的交流和比较能力。
- 原则导向：IAS强调使报表反映经济实质和真实性，而不仅仅是法律形式，强调运用专业判断和估计。
第二部分：GAAP的定义和特点1. GAAP是什么？GAAP是由各国的会计准则委员会或资本市场监管机构制定和颁布的财务报告准则。
2. GAAP的特点是什么？- 地区性差异：GAAP的内容和要求在不同国家或地区之间存在一定的差异，以适应当地的法律、经济和文化环境。
- 法规导向：GAAP着重考虑当地法律法规的要求，强调符合当地的法律规定和会计准则。
- 柔性应用：GAAP允许灵活的解释和经常的修改，以适应不同企业的需求和变化。
第三部分：IAS和GAAP的应用范围1. IAS的应用范围- IAS适用于在全球范围内上市的公司，或受到国家或地区会计准则要求的公司。
- IAS强调透明度和真实性，有助于提高全球投资者对公司财务信息的理解和对比能力。
2. GAAP的应用范围- GAAP适用于各国的国内上市公司，或要求按照当地法规准则编制财务报告的公司。
美国 GAAP 对企业绩效评估的影响研究
美国 GAAP 对企业绩效评估的影响研究美国 GAAP（Generally Accepted Accounting Principles，一般公认会计原则）对于企业绩效评估的影响，那可真是个值得好好琢磨的事儿。
咱先来说说啥是美国 GAAP 哈。
它就像是企业财务世界里的一套“游戏规则”，告诉大家怎么记账、怎么报告财务信息。
这可不光是一堆数字和条文，它背后的影响那是实实在在的。
比如说我之前碰到过一家做进出口贸易的公司。
这公司规模不算小，业务也挺繁忙。
在没有深入了解美国 GAAP 之前，他们的绩效评估简直是一团乱麻。
就拿库存估值来说吧，按照他们原来的方法，根本不符合美国 GAAP 的要求。
结果呢，财务报表上的数据乱七八糟，管理层看着那些数字，根本没法准确判断公司的真实经营状况。
美国 GAAP 对成本核算的规定那也是相当严格。
企业得准确区分直接成本和间接成本，这可不像听起来那么简单。
有一次，我看到这家公司的会计们为了搞清楚一笔费用到底该归到哪类成本里，那是争得面红耳赤。
最后发现，之前的核算方法错了，导致产品成本被低估，利润虚高。
这一错，可差点让公司在做决策的时候栽了大跟头。
在资产折旧方面，美国 GAAP 也有自己的一套讲究。
有些企业习惯了用比较宽松的折旧方法，觉得这样能让报表好看点。
但一旦要按照美国 GAAP 来，那可就不一样了。
比如有个制造企业，原本觉得自己设备还挺新，折旧少算点没关系。
可按照美国 GAAP 一调整，利润一下子就被拉下来不少，这对绩效评估的影响可不是一星半点。
收入确认也是个关键环节。
美国 GAAP 要求在满足一定条件时才能确认收入，可不是企业自己想啥时候确认就啥时候确认。
我知道有一家科技公司，新推出了一款软件产品，他们急着把预收款都算成收入，觉得这样能让业绩好看。
但美国 GAAP 可不答应，这一调整，公司的绩效指标瞬间就没那么漂亮了。
再说说对财务比率的影响。
像资产负债率、毛利率这些常见的比率，在美国 GAAP 下的计算方法可能和企业原来的习惯不一样。
方式保守‘一般公认会计原则GAAP’
圖1-1 直接金融與間接金融的程序
間接金融
直接金融
企業內部之組織形態
A
CEO B C
王品組織圖
企業簡要組織圖
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企業內部之組織形態 鴻海組織圖
董事會 稽核經理 執行長 總裁 生產部門 會計部
財 務 會 計 成 本 會 計 稅 務 會 計 資 料 處 理 信 用 管 理 營 運 資 金
CEO A B C
18
企業目標
2. 目標之特性
良好的企業目標應具備下列基本特性： 目標與期限明確：模糊的目標會因不同 的人而有不一樣的決策。 具有確切與及時的衡量標準：讓管理者 可立即檢驗執行的成效。
不增加他人之成本：增加社會的有形及無 形成本，未來反而對公司不利。
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企業目標
3. 股價極大化之問題
總體環境
作法
表1-1 簡化的資產負債表格式
表1-1 簡化 來 源
9
認識財務管理(3/5)
投資學：風險、報酬的折衷藝術 投資 以現時投入以期能在未來換取較原先投入更多的回報 風險 確知或可估計某些特定狀況下，最終結果的不穩定性 投資的應用 各種實質面和金融面的投資行為及程序 「投資程序」，亦即投資決策的形成過程，則包括投資 政策的規劃、證券分析及投資組合管理三類課題
估計成本的缺失：「一般公認會計原則 (GAAP)」重視歷史成本，會使損益產生明顯 的差異。 窗飾：經理人會採取一些人為方式來美化財 務報表，造成報表上的利潤失真。
104年日本東芝企業淨利被報灌水12億美元
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企業目標
財務管理的目標 ～股東財富極大化
～極大化每股普通股的目前價值 ；意即追求股東權益市值之極大化
收入确认原则英文解释
收入确认原则英文解释收入确认原则（Revenue Recognition Principle）的英文解释is the guiding principle that companies follow to determine when and how to record revenue in their financial statements. This principle ensures that revenue is recognized in a timely, accurate, and consistent manner, reflecting the underlying economic transactions that have occurred. Here are the key points of the revenue recognition principle:1.Economic Performance: Revenue should be recognized when thecompany has performed its obligations under the terms of thecontract or agreement with the customer, and the customer hasreceived the benefits promised.2.Measurability: The amount of revenue recognized should bemeasurable and reliably estimated. This means that there shouldbe sufficient evidence to support the amount of revenue beingrecognized.3.Probability of Collection: There should be a reasonable assurancethat the revenue will be collected in the future. If there issignificant doubt about collectability, the revenue should not berecognized.4.Timing: Revenue should be recognized at the appropriate time,which typically corresponds to the period in which the economic performance occurs.By following these principles, companies can ensure that their financial statements accurately reflect the economic reality of their operations and provide useful information to decision-makers.。
美国GAAP和IFRS的主要区别
美国GAAP和IFRS的主要区别Generally Accepted Accounting Principles是一般公认会计原则，1937年美国会计程序委员会(CAP)发表第一号会计研究公告，开创了由政府机关或行业组织颁布"一般通用会计"的先河。
下面店铺准备了关于美国GAAP和IFRS的主要区别，提供给大家参考!1、在减值损失的计量上，IFRS规定基于可收回金额(资产的使用价值和公允价值减销售成本的较高者)。
US GAAP规定基于公允价值。
2、在资产剩余价值的计量上，IFRS规定在假定资产已经使用完毕﹐且符合其使用年限结束时的预期状况的情况下﹐以资产目前的净销售价格计量。
US GAAP规定通常是资产未来处置时预期收入的折现值。
3、在商誉减值测试的层次上，IFRS规定现金产出单元或一组现金产出单元。
其代表了出于企业内部管理目的而对商誉做出监察的最低组织层次﹐其不能大于一个业务或地区分部。
US GAAP规定报告单位——业务分部或组织内的更低一个层次。
在商誉减值的计算上，IFRS规定一步法比较现金产出单元的可收回金额(公允价值减销售成本和使用价值的较高者)和其账面价值。
US GAAP规定两步法：比较报告单位的公允价值和其包括商誉在内的账面价值;如果公允价值大于账面价值﹐没有减值(不需要进行第二步);比较商誉的`内含公允价值和其账面价值。
在不可确定年限的无形资产的减值上，IFRS规定商誉和其他不可确定使用年限的无形资产包括在现金产出单元中﹐对现金产出单元进行减值测试。
US GAAP规定商誉包括在现金产出单元中﹐其他不可确定使用年限的无形资产则作单独测试。
4、在减值损失的转回上，IFRS规定如果满足一定的标准﹐减值损失应转回﹐但商誉的减值损失不可转回。
US GAAP规定减值损失不可转回。
5、在准备的计量上，IFRS规定清算债务的最佳估计﹐通常采用预期价值法﹐并要求采用折现的方法。
US GAAP规定清算债务可能发生数的较低值﹐某些准备不需要折现。
美国 GAAP 下的企业财务报表分析与投资决策
美国 GAAP 下的企业财务报表分析与投资决策美国 GAAP（Generally Accepted Accounting Principles，一般公认会计原则）是美国财务会计领域的规范准则。
企业财务报表是企业向外界展示其经营状况、经济实力以及财务运行情况的主要工具。
本文将以美国 GAAP 下的企业财务报表为基础，探讨企业财务报表的分析以及对投资决策的影响。
一、财务报表的种类与基本结构根据美国 GAAP，企业财务报表主要包括资产负债表、利润表、现金流量表和股东权益变动表。
它们共同反映了企业的财务状况、盈利能力、现金流量以及股东权益的变动情况。
在进行财务报表分析和投资决策时，我们需要对这些报表进行逐项分析。
1. 资产负债表（Balance Sheet）资产负债表显示了企业在特定日期的资产、负债和股东权益。
资产负债表对于分析企业的经营状况和财务实力至关重要。
通过分析资产负债表，我们可以了解企业的偿债能力、流动性以及劳动资本的水平。
同时，通过计算不同的财务指标，如流动比率、速动比率和负债比率等，我们可以进一步评估企业的财务风险及稳定性。
2. 利润表（Income Statement）利润表显示了企业在特定会计期间的收入、成本和利润。
利润表反映了企业的盈利能力和经营状况。
通过分析利润表，我们可以评估企业的销售业绩、毛利率、净利润率以及其他关键财务指标。
此外，对于投资者来说，利润表还提供了企业分红和利润分配的信息，这对投资决策有重要影响。
3. 现金流量表（Cash Flow Statement）现金流量表展示了企业特定会计期间的现金流入和流出情况。
通过分析现金流量表，我们可以了解企业的现金流动性及其对现金的管理能力。
现金流量表在投资决策中起着重要作用，因为投资者关注企业的现金流量情况，以确定企业的现金收益能力和偿债能力。
4. 股东权益变动表（Statement of Shareholders' Equity）股东权益变动表显示了企业特定会计期间内股东权益的变动情况。
gaap会计准则 英文版
gaap会计准则英文版GAAP Accounting PrinciplesGenerally Accepted Accounting Principles (GAAP) are a set of accounting standards and guidelines that are used universally to prepare and present financial statements. These principles ensure consistency in financial reporting and provide a standardized framework for organizations to communicate their financial information.GAAP includes various principles and concepts that govern different aspects of accounting. Some of the key principles include:1. Entity Concept: According to this principle, a business is considered a separate entity from its owners or shareholders. This means that the business's financial transactions and records should be separated from personal transactions.2. Going Concern Concept: This principle assumes that a business will continue to operate indefinitely. Therefore, financial statements should be prepared under the assumption that the business will continue its operations in the foreseeable future.3. Historical Cost Principle: According to this principle, assets and liabilities should be recorded at their original cost at the time of acquisition. This principle ensures that financial statements provide a reliable and objective representation of a company's financial position.4. Revenue Recognition Principle: Revenue should be recognizedwhen it is earned and realized or realizable. This means that revenue should be recognized when a company has fulfilled its obligations to customers, and the payment is reasonably assured.5. Matching Principle: This principle states that expenses should be recognized in the same period as the revenues they help to generate. This principle ensures that expenses are associated with the revenues they help to generate, providing a more accurate picture of a company's financial performance.6. Full Disclosure Principle: This principle requires companies to provide all necessary information in financial statements and accompanying footnotes. This helps users of financial statements make informed decisions by providing them with complete and transparent information.GAAP accounting standards are continually updated and revisedby standard-setting bodies, such as the Financial Accounting Standards Board (FASB) in the United States. These standards are used by companies when preparing their financial statements and are subject to scrutiny by auditors and regulatory bodies.。
GAAP和Non-GAAP区别
GAAP和Non-GAAP区别GAAP：Generally Accepted Accounting Principles是一般公认会计原则，1937年美国会计程序委员会（CAP）发表第一号会计研究公告，开创了由政府机关或行业组织颁布“一般通用会计”的先河。
US GAAP：指美国的现行会计准则。
Non-GAAP：GAAP简单来说就是通用会计准则，在美国上市，接受的就是用GAAP来做帐和出具财务报告。
而Non-GAAP则指企业在GAAP基础上自行“加工”后的财务报表，为的是“更好”的体现公司实际经营状况。
文章转载自“财经”Non-GAAP主要调整内容有三项：1.股权激励巨额的期权费用是许多处于高增长模式的科技公司和大型互联网公司的通病，将其算入损益表后，基本都是呈现亏损。
为了解决这个“问题”，这些高新技术公司往往会在财报中单列出意向调整后的利润（Non- GAAP净利润），美名其曰“数据修正”，其本质就是利用股权激励“调节利润”。
股权激励实质上是公司管理战略的一种，用公司股票或者期权来补偿或者奖励员工的劳动。
在进行会计计量时，给予员工股权激励会扩大公司的股本，为了报表的平衡需要从利润表中扣除该部分股权激励的金额，但是在财报当期并没有发生实质性的现金流动，因此该项非现金损益的衡量影响着非GAAP计量的结果。
围绕该项股权激励的会计处理，费用化的经济后果是企业当期盈利出现较为大幅度的下降，直接影响当期财务绩效，但是如何进行该项非现金损益费用化的计量也是矛盾所在。
2004年，美国财务会计标准委员会（FASB）修订了股票薪酬会计准则《SFAS No.123（2004年修订）：以股份为基础的支付》，规定采用公允价值法计量股权激励成本并进行费用化处理。
因此投资者在关注企业财报时尤其要关注该项非现金损益的增减变动。
2.折旧及摊销根据会计准则，营业收入减营业成本减各项费用可以计算得出净利润，但对净利润影响大而且常见的是折旧/摊销政策。
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GAAP – Revenue Recognition PrincipleThis discussion focuses on the objectives, description and application of this principle. Examples will be given to strengthen the understanding and capability to apply this principle at real situation.Objective:To set forth the criteria for recognizing and recording revenue in the accounting period.Description:According to the revenue recognition principle, revenue must be reported when it is realized and earned, not necessarily when the actual cash is received. In addition, the following four criteria or conditions must also be met for revenue to be recognized:1. Delivery has occurred or services have been rendered2. Persuasive evidence of an arrangement for customer payment exists3. Price is fixed or determinable4. Collection is reasonably assuredApplication:Revenue is an item that investors and analysts always pay attention to. In order to avoid misrepresentation (overstatement and understatement) of revenue, GAAP has provided additional guidance for revenue reporting for different situations.For the traditional retail business, goods are delivered to the customers at the same time cash is received, and revenue will be recognized at the time of sales. However in other case that cash could be collected before or after goods or services are delivered, the timing of cash receipts from customers does not dictate when businesses report revenues.Instead, revenue will usually be recognized when the title, risks, and rewards of ownership have transferred to the customers. Depending on the situations, revenue may be recognized at different point of time.Example #1 (cash received at the same period goods/services delivered):The newspaper stand sells Macao Daily News to a customer who pays $4 cash and takes away the newspaper immediately.Entries:Dr. Cash…………… $4Cr. Revenue…………..$4Since cash is received at the same time the newspaper is delivered and all the four criteria are met, revenue will be recognized right away:Example #2 (cash received before goods/services delivered):On Jan 1, the Fortune Magazine has received a subscription form and $120 from an IFT student for subscribing 12 issues of Fortune Magazine ($10/issue). The student will receive 1 issue of the magazine on the last day of each month for 12 consecutive months. Entries:Jan 1 (cash received):Dr. Cash………………$120Cr. Unearned revenue …..... $120Jan 31 (and last day of every month):Dr. Unearned revenue… $10Cr. Revenue ………………..$10When the company received the $120 annual subscription fee for the magazine, criteria #1 has not been met and revenue could not be recognized at that point of time. The cash received represented obligations to provide future magazine issues to the students which will be booked to the “Unearned Revenue” account temporarily.By definition, “Unearned Revenue” is the collection of cash from customers or clients before goods or services are delivered. Since the goods or services have not been delivered yet, the revenue cannot be considered as “earned”, these cash receipts are considered future obligations to the customers and will be booked to “Unearned Revenue” as a liability account. Only when the goods or services are partial ly or fully delivered, the n the related amount will be unwound from the “Unearned Revenue” account and finally be recognized as “Revenue” earned.In the above example, by the end of each month when the company deliveries the magazine to the student, it earns and records the revenue and reduces the liability account or “Unearned Revenue” account balance.Example #3 (cash received after goods/services delivered):An old customer filled in the cleaning form and dropped off his jacket for cleaning at Dave’s Dry Cleaning on June 30, listed price for cleaning such jacket is $30. Dave cleans the jacket on July 1, but customers do not claim and pay for the jacket until August 1. Entries:June 30 (Customer requests service):No Journal EntryJuly 1 (Service performed):Dr. Accounts Receivable …$30Cr. Revenue……………………..$30August 1 (Cash Received):Dr. Cash………………… $30Cr. Accounts Receivable ….…$30Under the revenue recognition principle, Dave’s earns revenue on July 1, rather than August 1 when cash is received, since it performed the service and met all the four criteria for revenue recognition. On July 1, Dave’s would report a receivable on its balance sheet and revenue in its income statement for the service performed.Final Comment:The following chart summarized the revenue recognition timing for different scenarios as illustrated in the above examples.SCENARIOS 1:Cash received same period goods/services are delivered --> Eg. Sale of product for cash --> Revenue Recognition at date of sale (date of delivery)SCENARIOS 2:Cash received before goods/services are delivered --> Eg. Revenue from subscriptions --> Revenue Recognition as time passes or upon consumptionsSCENARIOS 3:Cash received after goods/services are delivered --> Eg. Sale of service on credit --> Revenue Recognition when services performed and billable。