FAR Financial Accounting and Reporting Governmental Accounting参考.ppt

* * * * * * The inflow of bond proceeds should be accounted for in the year received, regardless of when the bond proceeds are expended. * * * * * * Dr. Est. Revenues control $100,000 Cr. Appropriations control $80,000 Cr. Budgetary fund balance 20,000 * Revenues = $9,000,000 Other financing sources = $6,000,000 * * Property tax = 不动产税，财产税 * * Property tax = 不动产税，财产税 * * * * * * * * * * * * * (ex. A motor fuel tax limited by law to highway and street construction and repair) * * Private-purpose trust fund = for specific individuals, organizations Special revenue = for general public * * * * * * * * * * * * * * * * * * * * 先由高层管理者提出企业总目标和部门分目标；各基层单位根据一级管理一级的原则据以制定本单位的预算方案，呈报分部门；分部门再根据各下属单位的预算方案，制定本部门的预算草案，呈报预算委员会；最后，预算委员会审查各分部预算草案，进行沟通和综合平衡，拟订整个组织的预算方案；预算方案再反馈回各部门征求意见。经过自下而上、自上而下的多次反复，形成最终预算，经企业最高决策层审批后，成为正式预算，逐级下达各部门执行。 * * Some respondents to the Exposure Draft believe that citizens or other users of governmental financial statements are more concerned about the condition or cost of maintaining infrastructure assets than about an annual depreciation charge. The Board was sympathetic to these arguments and began to explore a preservation approach for reporting infrastructure assets that would allow governments to report a cost-of-use charge that would represent an asset’s loss of serviceability instead of charging depreciation expense. These systems require governments to periodically assess the condition of their infrastructure assets. The Board believes that most governments that have invested in asset management systems intend to preserve their infrastructure assets at a condition level that would result in a relatively small depreciation expense. Therefore, the Board decided to permit entities to report infrastructure assets using a modified approach. The modified approach allows governments not to report depreciation expense for eligible infrastructure assets if (a) the government manages the eligible infrastructure assets using an as