Ch01financialaccountingandaccountingstandards范例.ppt

银行业2016年半年报综述 16家上市银行公布了2016年半年报,合计归属于母公司净利润同比增长2.5%。 中行、农行、工行、建行、交行五家国有银行净利润增幅均不到5%。数据显示，中行实现净利润930.37亿元人民币，同比增长2.52%；农行净利润为1050.51亿元，同比增长0.5%；工行实现净利润1507亿元，同比增长0.8%；建设银行实现净利润1334.10亿元，同比增长1.15%；交通银行实现净利润为376.61亿元，同比增长0.90%。 银行业2016年半年报综述 2016年2季度末上市银行不良率环比增加了6个BP到1.74%,较15年继续上行。其中，中行不良贷款率为1.47%，工行不良贷款率为1.55%，农行不良贷款率达2.4%，建行不良贷款率为1.63%，交行不良贷款率为1.54%。 目前全球经济增长疲软，不少企业面临经营困境，不良贷款上升较快，影响了银行的整体利润。 1. On the topic, “Challenges Facing Financial Accounting,” what did the AICPA Special Committee on Financial Reporting suggest should be included in future financial statements? Non-financial Measurements (customer satisfaction indexes, backlog information, and reject rates on goods purchases). Forward-looking Information Soft Assets (a company’s know-how, market dominance, marketing setup, well-trained employees, and brand image). Timeliness (no real time financial information) Service Cost - Actuaries compute service cost as the present value of the new benefits earned by employees during the year. Future salary levels considered in calculation. Interest on Liability - Interest accrues each year on the PBO just as it does on any discounted debt. Actual Return on Plan Assets - Increase in pension funds from interest, dividends, and realized and unrealized changes in the fair market value of the plan assets. Amortization of Unrecognized Prior Service Cost - The cost of providing retroactive benefits is allocated to pension expense in the future, specifically to the remaining service-years of the affected employees. Gain or Loss - Volatility in pension expense can be caused by sudden and large changes in the market value of plan assets and by changes in the projected benefit obligation. Two items comprise the gain or loss: difference between the actual return and the expected return on plan assets and, amortization of the unrecognized net gain or loss from previous periods Financial Accounting and Accounting Standards Chapter 1 Identify the major financial statement