中级财务会计现金和应收账款参考.ppt

Balance Sheets Cash and Receivables Chapter 7 What is Cash? What is Cash? What is Cash? Reporting Cash Reporting Cash Reporting Cash Reporting Cash Reporting Cash Management and Control of Cash THE IMPREST PETTY CASH SYSTEM （三）现金溢余或短缺 ?通过“待处理财产损溢”账户核算 ?按管理权限报经批准处理时： Receivables 在未来某一特定日期 支付特定金额的 书面承诺 Receivables Receivables Recognition of Accounts Receivables 计量交换价格的计量考虑两个因素: 折扣（商业折扣和现金折扣）的可获得性, 销售日与到期付款日之间的时间长度（即利息因素）。 Recognition of Accounts Receivables 商业折扣 在报价基础上打折 在会计中不显示 客户按真实发票价格付账 Recognition of Accounts Receivables 现金折扣（销售折扣） 鼓励提前付款 总价法与净价法 Recognition of Accounts Receivables Recognition of Accounts Receivables Recognition of Accounts Receivables Recognition of Accounts Receivables VALUATION OF ACCOUNTS RECEIVABLE 计量应收账款——确定其可变现净值需要： 估计坏账 估计各种退回或折让 : 应收账款数字游戏：你有没有准备“甜品罐子” Nortel 公告称，它2003年的净利润实际上只有它原来报告的数量的一般。而且，它低估了2002年的净利润。 这是怎么回事？一种说法是， Nortel 显然是试用了“甜品罐子”，用坏账准备账户“储存”了一部分本应报告在2002年的利润，留到2003年再报告。 备抵法 估计可能发生的坏账 记入到销售收入对应年度 Accounting for Accounts Receivable How are these accounts presented on the Balance Sheet? Assets Current Assets: Cash $ 346 Accounts receivable 500 Less allowance for doubtful accounts 25 475 Inventory 812 Prepaids _ 40 Total current assets 1,673 Fixed Assets: Office equipment 5,679 Furniture fixtures 6,600 Less: Accumulated depreciation (3,735) Total fixed assets 8,544 Total Assets $10,217 Assets Current Assets: Cash $ 346 Accounts receivable, net of $25 allowance for doubtful accounts 475 Inventory 812 Prepaids _ 40 Total current assets 1,673 Fixed Assets: Office equipment 5,679 Furniture fixtures 6,600 Less: Accumulated depreciation (3,735) Total fixed assets 8