国际会计课件ppt课件

四种计量模式是：
历史成本/名义货币单位---传统计量模式
历史成本/不变购买力货币单位--一般物价水平计量模式 现行成本/名义货币单位---现行成本计量模式 现行成本/不变购买力货币单位---现行成本不变币值会计 物价变动会计模式
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1 Main idea:
It insists on historical cost principle. It uses price index to convert the historical cost nominal amounts from different time to a common point of time, generally at the balance sheet date. So that all numbers in the financial statements are reported in monetary units of the same purchasing power.
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2. Procedure (选择资产负债表日作为不变购买力时期) (1) 将balance sheet items 调整为12月产31日的美元价
格
1）Monetary items---cash,receivables,payables 年初金额： Adjustment factor：年末CPI/年初CPI 年末金额：unchanged 2）Non-monetary items---They must be adjusted to
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(3) Compute the net monetary gains and losses
Attention:
1）在GPLA下计算货币性项目净额上的购 买力损益是核心问题.
2）GPLA’s procedure:
A 按一般物价水平的变动来调整以历史成本为基 础的财务报表
B 确定货币性项目净额上的购买力损益 C 重编以不变购买力为基础的财务报表
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Sol: 1、net monetary items (liabilities) at the beginning of year =740000-350000=390000
Net additions
=(1260000-690000)-390000=180000
2. net monetary items should be held at the
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Formula:
1. 年初net monetary item=monetary assets— monetary liabilities
2.期末应当持有的货币性项目净额=年初货币性项目净额 X年末CPI/年初CPI+年内增加额X年末CPI/年内平均 CPI—年内减少额X年末CPI/年内平均CPI
reflected the effect of inflation. Adjustment factor: 年末CPI/购置时CPI
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(2). Income statement items are adjusted to US$ price on December 31
1)Revenues,expenses and income tax
---the adjustment factor is CPI at the end of the year/average CPI (because they constantly occur throughout the year )
2)cost of goods sold----年末CPI/平均CPI
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(1) Please compute net monetary asset/liability position on Jan 1, 2012 and December 31, 2012, then calculate its change 2012.
Monetary assets Monetary liabilities
January 1, 2012
$ 25 000 ($ 36 000)
December 31, 2012
$32 000 ($40 000)
General price level index: January 1, 2012 Average for 2012 December 31, 2012
end of year
=390000×
110 100
+180000
×110
105
=617571
3. Net monetary gains and losses
=617571－570000=47571（gains）
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The monetary assets and liabilities of Cowboy U.S. are as follows:
Chapter 4 Selected financial reporting and
disclosure issues in the global context
一.Accounting for changing prices
(一).General price level adjusted model (historical cost/constant purchasing power )---一般物价 水平计量模式（GPLA）
3)depreciation expense, amortization expense ---年末CPI/CPI at the date when the assets were
acquired
4)cash dividends paid at the end of the year are unchanged.
3. Net monetary gains and losses=期末应当持有的货 币性项目净额—期末实际持有的货币性项目净额
4. GPLA basis net income=GPLA net operating income+net monetary gain
or(GPLA net operating income-net monetary loss)