权责发生制会计收益确定金融建模chap002.pptx

权责发生制会计收益确定金融建模chap002.pptx

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AccrualAccountingandeDeterminationRevsine/Collins/Johnson/Mittelstaedt:Chapter2Copyright?2009byTheMcGraw-HillCompanies,AllRightsReserved.McGraw-Hill/Irwin

2-2LearningobjectivesCash-basisversusaccrualemeasurement.Howprofitperformanceismeasured:revenues,expenses,andthematchingprinciple.estatementformatandclassificationThedifferencebetweenbasicanddilutedearningspershare(EPS).Whatiscomprehensiveeandwhyitisimportant.ReviewbasicaccountingproceduresandT-accountanalysis.

2-3Accrualaccounting權責發生制:

ThecornerstoneofemeasurementUnderaccrualaccounting:Revenuesare“recognized”(recorded)assoonastheyareboth:Earned獲取,meaningthesellerhasperformedaserviceorconveyedanassettothebuyer;Measurable可計量,meaningthevaluetobereceivedforthatserviceorassetisreasonablyassuredandcanbemeasuredwithahighdegreeofreliability.Expensesareexpiredcosts—theassetsuseduptoproducerevenues—andarerecordedinthesameaccountingperiodinwhichtherevenuesarerecognized.Expensesare“matched配比”torevenues!Nete=Revenues-Expenses

2-4UnderstandingaccrualaccountingAccrualaccountingdecouplesmeasuredearnings(i.e.,revenuesminusexpenses)fromtheamountofcashgeneratedfromoperations.權責發生制會計的本質後果是將計量的盈餘與營業現金流入和流出區分開來。Accrualaccountingrevenuesgenerallydonotcorrespondtocashreceiptsfortheperiod,nordoaccrualexpensesalwayscorrespondtocashoutlaysfortheperiod.根據權責發生制報告的收入與在同一期間的現金流入幷不一致;同樣,根據權責發生制報告的費用,與統一期間發生的現金流出也不一樣。Accrualaccountingcanproducelargediscrepanciesbetweenmeasuredearningsandtheamountofcashgeneratedfromoperations.權責發生制會計可以導致公司的報告盈餘與從經營活動獲得的現金流量之間勛在很大的差別。Accrualearningsisamoreaccuratemeasureoftheeconomicvalueaddedduringtheperiodthanisoperatingcashflow.就經濟增加值來看,在一定期間內,權責發生制會盈餘要比營業現金流量提供更爲精確的計量。

2-5CanterburyPublishingInJanuary2008,Canterburysellsathree-yearsubscriptiontoitsquarterlymagazine

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