会计,财报,审计入门基础与介绍(五)

Picture Source: https://www.groomassocies.com

在第五篇中则是详细展示财务审计与分析过程中所涉及的财务框架及各项目内容。有助于投资人或审计师依照富有逻辑且合理的顺序对于财务报表进行检阅。

1.Components and Format of the Income Statement

  • Revenue:递送商品或服务时收取的费用Ordinary Activities in Business
  • Expense :资金流出Outflow,资产耗竭Depletion of Asset,
  • 负债发生Incurrences of Liabilities
  • Net Revenue:包含 Gain, losses
  • Net Income
  • Grouping by Nature:依照性质划分  (法律/税务/自然规律Depreciation….
  • Grouping by Function :依照功能划分 (人为商业活动 / Cost of goods ……
  • Gross Profit:仅扣除主营业务成本 Revenue – Cost of Goods Sold
  • Gross Margin
  • Multi-step Format   Single-step Format
  • operating Profit

2.Revenue

  • Income收入的定义是基于以下三点的经济收益增长Increase in Economic benefit from
  • 资产的流入或提升Inflow / Enhancements of assets,
  • 债务的减少会导致权益的增加Decrease of Liabilities / result in increase inequity
  • 且和股东的贡献参与无关 Not Relating to contributions from Equity Participants

3.General Principle 3.1

  • Revenue可独立于现金变动
  • Unearned Revenue = Liability

4.Accounting Standard for Revenue Recognition

  • Revenue五个识别步骤
  • Contract with Customer
  • Separate / distinct performance obligation
  • Determine the Transaction price
  • Allocate the transaction price to the performance obligations in the contract
  • Recognize the revenue when the Entity satisfies a performance obligation
  • 严格注意:依靠佣金的独立销售代表的流水仅等于佣金,因为对商品服务不拥有权力

5.Revenue获得确认,控制权转移给客户时的考虑要素

  • Entity has present right to payment
  • Customer Has legal entity /Significant Risks and Reward Ownership
  • Physical Possession / Has Accepted the Asset

6.Incremental Cost

  • 价格以及销售量紧密相关的成本,等于增量之后的总成本减去生产增量前的总成本
  • Converged Standard 标准下,盈利能力会以更高的水准体现

7.Expense Recognition :定义和Income 完全相反

8.General Principle

  • Matching Principle: 公司确认相关收入并使收入和支出匹配时(Cost  of goods sold)
  • Period Cost: 特指和收入无法直接匹配的支出(Administrative,depreciation)
  • 计算库存成本方法
  • FIFO: 以库存的记录日期,按顺序依次累计决定已售成本
  • LIFO:以库存的记录日期,按倒序依次累计决定已售成本(IFRS禁止使用)
  • Weight Average Cost Method:简单平均数

作者:搞笑排行榜

原创观点文章 – 2020/12/28

温哥华圆成农场

0
0 评论
Inline Feedbacks
View all comments