中级财务会计双语第二章.ppt

中级财务会计双语第二章.ppt

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Chapter2CashandReceivables,第二章现金及应收款,PartACashandCashEquivalents,Inthispart,wearegoingtolearn:

CashCashequivalents,Cash,Cashincludescurrencyandcoins,balancesincheckingaccounts,anditemsacceptablefordepositintheseaccounts.现金包括纸币、硬币、银行支票存款账户的余额以及可以存入这些账户的款项。

Simply,“cash”=moneyholdinhand+moneyinthebank,CashEquivalents,CashEquivalentsincludemoneymarketfunds,treasurybills,andcommercialpaper.现金等价物包括货币市场基金、国库券和商业票据等。

Thematuritydate（到期日）forcashequivalentsshouldbenolongerthanthreemonthsfromthedateofpurchase.,PartBCurrentReceivables短期应收款,Inthispart,wearegoingtolearn:

Theclassificationof“Receivables”AccountsreceivableNotesreceivable,Receivables,Receivablesareacompanysclaimstothefuturecollectionofcash,otherassetsorservices.应收款是企业在未来要求收取现金、其他资产或者服务的权利。

Receivables,Tradereceivables商业应收款:

resultingfromthesaleofgoodsorservices.,Nontradereceivables非商业应收款:

notresultingfromthesaleofgoodsorservices.,Exp.AccountsReceivable,Exp.InterestReceivable,AccountsReceivable,Accountsreceivablearecomingfromcreditsale（赊销）.Accountsreceivablearesupportedbythecustomerscreditandaninvoice.Notesreceivablearesupportedbythenoteandaninvoice.Accountsreceivableareclassifiedascurrentassets,becausetheircollectionperiod（收款期）isusuallylessthanoneyear.ARarerecognizedonthedaywhenwedeliverthegoods/services.,InitialValuationofAccountsReceivable应收账款的初始计量,Twopartswillbediscussed:

TradediscountsCashdiscounts,TradeDiscounts,TradeDiscounts:

apercentagereductionfromthelistpricethatcompaniesoffertotheircustomers.（pricereduction）商业折扣：

公司为顾客提供的、从零售价中扣减一定百分比的折扣。

（价格扣减）Tradediscountsareoftenofferedtothosecustomerswhopurchasegoods/servicesinlargequantity.Inaccounting,weuse“netprice”torecordARandsalesrevenue.Netprice=fullpricetradediscount,TradeDiscounts,Exp.Acompanysellsamachineatapriceof$2,500,butsellsittoacustomeratlistlessa10%discount.（creditsale）Netprice=fullprice-tradediscount=$2,500-$250010%=$2,250Dr.AccountsReceivable2,250Cr.SalesRevenue2,250,CashDiscounts,CashDiscounts:

oftencalledsalesdiscounts,representreductionsnotinthesellingpriceofagoodorservicebutintheamounttobepaidbyacreditcustomerifpaidwithinaspecifiedperiodoftime.（reductioninpayment）现金折扣：

又称为销售折扣，它并不是对商品或劳务销售价格的减少，而是对赊购客户在特定的期间内付款而给予应付款金额的减少。

（应付款的减少）Itisadiscountintendedtoprovideincentiveforquickpayment.（encouragecustomerstopaythecashassoonaspossible）,CashDiscounts,Exp.Ourcompanyofferedcashdiscount:

2/10,n/30.2/10,meaninga2%discountifpaidwithin10days.（10days-discountperiod）n/30,meaningnodiscountifpaidwithin30days.Twowaystorecordcashdiscounts:

GrossmethodNetmethod,Grossmethod总价法,Howtousegrossmethod:

Atfirst,usethefullpricetorecordaccountsreceivable.Ifthecashdiscountisrealized（withindiscountperiod）,thenputthediscountamountinto“salesdiscount”.,Exampleofgrossmethod,Ourcompanyscredittermsarestatedas2/10,n/30.OnOct.5,2011,wesoldmerchandiseatapriceof$20,000.Thecustomerpaid70%ofitstotalpriceonOct.14andtheremainingbalanceof$6,000onNov.4.,Netmethod净价法,Howtousenetmethod:

Atfirst,usethenetpricetorecordaccountsreceivable.Ifthecashdiscountisnotrealized（beyonddiscountperiod）,thenrecordthediscountamountas“interestrevenue”.,Exampleofnetmethod,Ourcompanyscredittermsarestatedas2/10,n/30.OnOct.5,2011,wesoldmerchandiseatapriceof$20,000.Thecustomerpaid70%ofitstotalpriceonOct.14andtheremainingbalanceof$6,000onNov.4.,GrossMethodV.S.NetMethod,Thegrossmethodsupposesallthecashdiscountscannotbetaken.总价法假设所有的现金折扣都不能被享受。

Butifcashdiscountistaken,thenputthediscountamountinto“salesdiscounts”.Thenetmethodsupposesallthecashdiscountscanbetaken.净价法假设所有的现金折扣都可以被享受。

Butifcashdiscountisnottaken,thenputthediscountamountinto“interestrevenue”.,GrossMethodV.S.NetMethod,InAmerica,mostcompaniesusethegrossmethodbecauseitseasierthanthenetmethod.ButinChina,onlythegrossmethodisallowedtouse.,Comparingtradediscounts&cashdiscounts,Tradediscountsareoftenofferedtothosecustomerswhopurchasegoods/servicesinlargequantity.Cashdiscountsareofferedtothosecustomerswhopaythecashwithinthediscountperiod.Thepurposeoftradediscountsistoencouragelargepurchase.Thepurposeofcashdiscountsistoencouragequickpayment.,Comparingtradediscounts&cashdiscounts,Tradediscountsareexpressedaspercentagereductionfromprice.（exp.20%oftradediscount）Cashdiscountsareexpressedastermsof2/10,n/30.Tradediscountsonlyhasonewaytorecord:

usethenetpricetorecordtheaccountsreceivableandtherevenue.Cashdiscountshastwowaystorecord:

grossmethod&netmethod.Exercise:

P85E2-4,Uncollectibleaccountsreceivable,Uncollectibleaccountsrecei