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中美会计准则比较
中美会计准则比较1课程主要内容? 中国新会计准则介绍 ? ? ? ? 美国会计准则的总体介绍 美国最新法规汇编内容 重要准则比较 问题互动2中国新会计准则介绍3美国公认会计准则与中国会计准则的实质差别美国准则模式-规则导向： 上有政策下有对策更容易导致机会主义盈余管理如何克服机会主义的盈 余管理： 中国准则模式-原则导向： 实质重形式 1、采用谨慎原则2、减少方法的选择3、充分披露4会计准则的发展趋势 新会计准则最大的特点? 反映CASC从关注利润表向关注资产负债表转换 ―从损益满计观向资本保全观转变，反映自萨班斯法案以来国 际财务界重视资产计价的新趋势 ―资产计价的两大模式 成本模式与公允价值模式 ―反映未来信息的新趋势 美国的综合收益表5新会计准则实施步骤? 日先行企业 C 上市公司 C 证券公司（7月1日） C 基金管理公司 C 证券投资基金 C 期货经纪公司 C 保险公司 C 24家中央国企（中石油、中石化、宝钢、鞍钢、武钢、攀 钢、国航、东航、南航、中国移动、中国联通、中国电信、 中远集团……) C 鼓励其他企业执行6新会计准则实施步骤? 截止2009年5月，已有35个省市的大中型企业执行了新准 则。其中， C 山西、云南、深圳等大中型企业全部执行之； C 北京、江苏、浙江、安徽、江西、山东、湖北、广东、 重庆、陕西、宁夏、新疆生产建设兵团、宁波等省属 国有企业全部执行之； C 其他省市地区部分企业执行之，或为2010年执行之作 准备。 -上证报0907237国际财务报告准则介绍 International Financial Reporting Standards (IFRS)? 1973年，国际会计准则委员会（International Accounting Standards Committee, IASC) 成立；目标：对不同国家的准则进行协调。? 2001 年 ， 改 组 为 国 际 会 计 准 则 理 事 会 （ International Accounting Standards Board, IASB) 。 目标：建立一个全球适用的新准则。8IASB与FASB、SEC的融合? 05年4月， IASB与FASB达成一致，今后所有重大会计准则项目将 一起完成； ? 08年起，允许外国公司用IFRS编制财务报表在美国融资，取消目 前外国公司须按美国GAAP调整其财务报表的要求。9IFRS的全球运用状况C05年欧盟25国开始采用； C06年将有100个国家和地区采用； C估计2010年将有150国家和地区采用。10IFRS 的构成? 编报财务报表的框架（Framework for the preparationand presentation of financial statements)? 国际财务报告准则(International financial reporting standards IFRSs1-8号） ? 国际会计准则（International Accounting Standards IASs 1-41号) ? 解释公告（Interpretations IFRIC1-5， SIC7,10,12,13,15,21,25,27,29,31,32)11新准则新架构12新企业会计准则体系新会计准则体系1项基本会计准则38项具体会计准则32项指南16项对原有会计准则修订新增22项会计准则金融企业会计科目和会计报表非金融企业会计科目和会计报表13新38项具体企业会计准则? 一般业务（19个） C GAAP1 存货 C GAAP2 长期股权投资 C GAAP3 投资性房地产 C GAAP4 固定资产 C GAAP6 无形资产 C GAAP7 非货币性资产交换 C GAAP8 资产减值 C GAAP9 职工薪酬 C GAAP19 外币折算 C GAAP21 租赁 GAAP11 股份支付 GAAP12 债务重组 GAAP13 或有事项 GAAP14 收入 GAAP15 建造合同 GAAP16 政府补助 GAAP17 借款费用 GAAP18 所得税 GAAP 20 企业合并14新38项具体企业会计准则? 特殊业务（3个） C GAAP22 金融工具确认和计量 C GAAP23 金融资产转移 C GAAP24 套期保值 ? 特殊行业业务（5个） C GAAP5 生物资产 C GAAP10 企业年金基金 C GAAP25 原保险合同 C GAAP26 再保险合同 C GAAP27 石油天然气开采15新38项具体企业会计准则? 影响报表编制业务（2个）C GAAP28 会计政策、会计估计变更和差错更正 C GAAP29 资产负债表日后事项? 报表编制和披露业务（8个）C C C C GAAP30 财务报表列报 GAAP31 现金流量表 GAAP32 中期财务报告 GAAP33 合并财务报表 GAAP34 每股收益 GAAP35 分部报告 GAAP36 关联方披露 GAAP37 金融工具列报? 新旧准则使用衔接（1个）C GAAP38 首次执行企业会计准则16国际财务报告准则（37项）C IFRS 1 first-time adoption of international financial reporting standards C IFRS 2 share-based payment C IFRS 3 business combinations C IFRS 4 Insurance contracts C IFRS 5 Non Ccurrent assets held for sale and discontinued operations C IFRS 6 Exploration for and evaluation of mineral resources C IFRS 7 Financial Instruments: Disclosures (effective in 2007) C IFRS 8 Operating Segments (effective in 2009) C IFRS 9 Financial Instruments (replacement of IAS 39, effective in 2013 )17IASs 1-41? ? ? ? ? ? ? ? ? ? ? IAS 1 Presentation of financial statement IAS 2 Inventories IAS 7 Cash flow statements IAS 8 Accounting policies, changes in accounting estimates and errors IAS 10 Events after the balance sheet date IAS 11 Construction contracts IAS 12 Income Taxes IAS 16 Property, plant and equipment IAS 17 Leases IAS 18 Revenue IAS 19 Employee Benefits18IASs 1-41? IAS 20 Accounting for government grants and disclosure of government assistance ? IAS 21 The effects of changes in foreign exchange rates ? IAS 23 Borrowing costs ? IAS 24 Related Party Disclosures ? IAS 26 Accounting and reporting by retirement benefit plans ? IAS 27 Consolidated and separate financial statements ? IAS 28 Investments in associates ? IAS 29 Financial reporting in hyperinflationary economics ? IAS 30 Disclosures in the financial statements of banks and similar financial institution ? IAS 31 Interests in joint ventures19IASs 1-41? ? ? ? ? ? ? ? IAS 33 Earnings per share IAS 34 Interim financial reporting IAS 36 Impairment of assets IAS 37 Provisions, contingent liabilities and contingent assets IAS 38 Intangible assets IAS 39 Financial instruments: recognition and measurement IAS 40 Investment property IAS 41 Agriculture20基本准则框架会计的基本目标 会计信息的使用者会计信息的质量要求财务报表的基本要素基本假设计量属性财务会计报告21框架的主要内容财务报告的目标财务报告的用户 会计假设 会计信息质量要求 双目标：受托责任和决策有用性 投资者，债权人，政府，社会公众…… 会计主体，持续经营，会计期间，货币计量，权责发生制 可靠性，相关性，可理解性，可比性（含一致性）， 实质重于形式， 重要性，谨慎性，及时性 资产，负债，所有者权益，收入，费用，利润 历史成本，重置成本，可变现净值，现值，公允价值 会计报表，附注，相关信息和资料22会计要素 会计计量 财务报告Framework of IFRS财务报告的使用者 投资者，职工，债权人，供应商和其他债权人， 客户，政府，社会公众…… 双目标：受托责任和决策有用性 应计制，持续经营 可理解性，相关性（重要性），可靠性（公正表述， 实质重于形式，中立性，谨慎性，完整性），可比性 资产，负债，所有者权益，收入，费用，利润 1．未来收益可以流入企业 2. 相关成本可以计量 历史成本，现行成本，可变现（清算）价值，现值财务报告的目标基本假设财务报表的质量特征财务报表的要素财务报表要素的确认财务报表要素的计量资本与资本保全概念财务资本，实物资本 ，财务资本保全，实物资本保全23美国会计准则的总体介绍24制定美国公认会计原则的组织? 证券交易委员会（Securities and Exchange Commission, SEC) ? 美国注册会计师协会（American Institute of Certified Public Accountants, AICPA) ? 财务会计准则委员会（Financial Accounting Standards Board, FASB) ? 政府会计准则委员会（Governmental Accounting Standards Board, GASB)25美国公认会计准则的组成? ? ? ? ? ? ? ? 会计研究公报（AICPA/CAP/ARB,） 会计原则委员会意见（AICPA/APB,） 财务会计准则声明（FASB /SFAS,） 财务会计概念 (FASB/SFAC1-8) 技术公报 (FASB/TB) FASB紧急问题任务组（FASB/EITF） 美国注册会计师协会立场阐述（AcSEC/SOP） 美国证券交易委员会的系列公告（SEC ASR）26美国会计准则的效力层次Statement No. 162 The Hierarchy of Generally Accepted Accounting Principles (Issue Date 05/08)House of GAAPLeast authoritativeAICPA Accounting Interpretations FASB EITFFASB Interpretation Guides (Q&A)Widely recognized and prevalent Industry practicesAICPA AcSEC Practice BulletinsFASB Technical BulletinsFASB Standards and InterpretationsAICPA industry Audit and Accounting GuidesAPB OpinionsAICPA Statements of PositionAICPA Accounting Research Bulletins 27Most authoritative美国会计准则的效力层次Statement No. 168 (Superseded) The FASB Accounting Standards CodificationTM and the Hierarchy of Generally Accepted Accounting Principles―a replacement of FASB Statement No. 162(Issue Date 06/09)? This Statement establishes the Codification as the source of authoritative GAAP recognized by the FASB to be applied by nongovernmental entities. Rules and interpretive releases of the SEC under federal securities laws are also sources of authoritative GAAP for SEC registrants. All guidance contained in the Codification carries an equal level of authority.28Statement No. 168 (Superseded) The FASB Accounting Standards CodificationTM and the Hierarchy of Generally Accepted Accounting Principles―a replacement of FASB Statement No. 162(Issue Date 06/09)New House of GAAPpronouncements of professional associations or regulatory agenciesAICPA Technical Practice Aidsaccounting textbooks and articles IFRSNonauthoritativeAICPA papers Widely recognized and prevalent Industry practices ?FASB Concepts StatementsauthoritativeFASB accounting standards codification?Rules and interpretive releases of the SEC29? FASB accounting standards codification? Rules and interpretive releases of the SECpublic nongovernmental entities and nonpublic nongovernmental entitiesSEC registrants30? Population of codified standards as of July 1, 2009? Standards issued by standard setters other than the SECC 1. Financial Accounting Standards Board (FASB) ? a. Statements (FAS) ? b. Interpretations (FIN) ? c. Technical Bulletins (FTB) ? d. Staff Positions (FSP) ? e. Staff Implementation Guides (Q&A) ? f. Statement No. 138 Examples C 2.Emerging Issues Task Force (EITF) ? a. Abstracts ? b. Topic D.31C C C C C3.Derivative Implementation Group (DIG) Issues 4. Accounting Principles Board (APB) Opinions 5. Accounting Research Bulletins (ARB) 6. Accounting Interpretations (AIN) 7. American Institute of Certified Public Accountants (AICPA) ? a. Statements of Position (SOP) ? b. Audit and Accounting Guides (AAG)―only incremental accounting guidance ? c. Practice Bulletins (PB), including the Notices to Practitioners elevated to Practice Bulletin status by Practice Bulletin 132? d. Technical Inquiry Service (TIS)―only for Software Revenue Recognition ? Standards issued by the SEC C 1. Regulation S-X (SX) C 2. Financial Reporting Releases (FRR)/Accounting Series Releases (ASR) C 3. Interpretive Releases (IR) C 4. SEC Staff guidance in: C a. Staff Accounting Bulletins (SAB) C b. EITF Topic D and SEC Staff Observer comments.33美国公认会计原则的发展趋势? 目标导向 C已经改进并一致运用的概念框架为基础 C 明确提供准则的会计目标 C 提供充分的细节和结构，使准则能够得以一致地实施和应用 C 尽量减少准则中的例外情况 C 避免使用使得财务工程师能在技术上遵循准则却在实质上规 避准则意图的“界线” ? 资产负债表观 ? 全面收益观 ? 公允价值34会计要素? PRC GAAP 新企业会计准则 ? US GAAP美国公认会计原则? ? ? ? ? ? 资产 负债 所有者权益 收入 费用 利润 ? ? ? ? ? ? ? ? ? ? 资产 负债 所有者权益 所有者投入 分配给所有者 综合收益 收入 费用 利得 损失35五大计量属性? PRC GAAP 新企业会计准则 ? US GAAP美国公认会计原则? ? ? ? ? 历史成本 重置成本 可变现净值 现值 公允价值 ? 未在概念框架中明确,但专门有公允 价值准则36财务报告体系? PRC GAAP 新企业会计准则 ? US GAAP美国公认会计原则? ? ? ? ? 资产负债表 利润表 现金流量表 所有者权益变动表 附注 ? ? ? ? ? ? 资产负债表 股东权益表 综合收益表 利润表 现金流量表 附注37信息披露时间? PRC CSRC 要求? 上市公司信息披露管理办法
? 年报 ? 半年报 ? 季度报告 ? 年度报告应当在每个会计年度结束 之日起4个月内，半年报应当在每个 会计年度的上半年结束之日起2个月 内，季度报告应当在每个会计年度 第3个月、第9个月结束后的1个月内 编制完成并披露。 第一季度季度报告的披露时间 不得早于上一年度年度报告的披露 时间? US SEC要求? Regulation S-X(FOR THE FORM and content of financial statements filed with the SEC) ? Regulation S-K( Covers the nonfinancial statement disclosures of the registration statement and other periodic filings with the SEC) ? 定期报告制度（full and fair disclosure) C 10-K 年报 (90天内） C 10-Q 季度报告（45天内） C 8-K 重大问题公告（15天，5天）38信息披露时间? PRC CSRC 要求C 比较报表? 一般要求一年? US SEC要求C 比较报表? 没有特殊要求，一般至少一年， 但SEC要求上市公司要编报两 年的比较利润表和现金流量表39US GAAPFull Disclosure in Financial ReportingFull disclosure Financial principle statementsNotes to Financial Supplementary Auditor‘s and statements information management‘s reportsAccounting Policies Changing prices disclosures Auditor‘s reportIncrease in Reporting requirementsBalance sheetStatement of incomecontingenciesStatement Of cash flowsDifferential disclosure Statement Of changes in stockholders‘ equitynumber of Shares of stock outstandingOil and gas Reserves informationManagement‘s reportsalternative measures4041重要准则比较42Inventories ― 存货? PRC GAAP 新企业会计准则? US GAAP美国公认会计原则 可采用后进先出法，有时也允许使 用零售价法计算存货成本 也可用标准成本计价 成本与市价孰低C 市价是指重置成本? 存货成本以先进先出法，加权平均法， ? 移动平均法或个别计价法确定 ? ? 同美国 ? 存货以成本与可变现净值孰低法入帐 ?? 上限：可变现净值? 存货减值可以转回 ? 无此规定 ? 没有专门购买承诺(purchase commitments)的具体规定 ? 自行生产的存货成本不包括仓储成本 ? 购货折扣只能用总价法C 下限：可变现净值-正常毛利? 存货减值不可转回 ? 对特殊产品如珍贵的金属，允许用 可变现价值计量，即使高于成本 ? 有专门购买承诺(purchase commitments)的相关规定 ? 自行生产的存货成本包括仓储成本 ? 可总价也可净价43Inventories ― US GAAP? SFAS No.151D Inventory Costs: an Amendment of ARB No.43‖(2004)44? Inventory is buyer‘s when received, expect:General Rule For shipping point-Buyer‘s at time of delivery to common carrier Consignment goods- Seller‘s ,not buyer‘s Sales with buybacks-seller‘s not buyer‘s Sale‘s with high ratios of return-Buyer‘s, if you can estimate returns Sales on installment-Buy‘s if you can estimate collectability45? 美国可以采用定期盘存制(periodic system)计价,如， ? Purchase ? cash (Accounts Payable) ? Inventory (Ending) ? Cost of goods sold ? Inventory (Beginning) ? Purchase46? Standard cost are acceptable if adjusted at reasonable intervals to reflect current conditions so that at the balance-sheet date standard costs reasonably approximate costs computed under one of the recognized base. In such cases descriptive language shall be used which will express this relationship as for instance, Dapproximate costs determined on the first-in，first Cout basis‖ or if it is desired to mention standard costs Dat standard costs, approximating average costs‖47Disposing of VariancesStandard Cost VariancesImmaterial Amounts Material AmountsClose to Cost of Goods SoldClose by apportioning to:?Work in Process ?Finished Goods ?Cost of Goods Sold48美国购买承诺举例C 购买承诺只是执行合同，所以不必确认资产和负债，只需在附注中说明 C 然而若购买合同规定的价格高于市场价值，应确认该损失 C To illustrate the accounting problem, assume that ABC Co. signed parts- purchasing contracts to be executed in 2005 at a firm price of $10 000 and that the market price of the parts on Dec 31,2004,dropped to $7 000 .The following entry is made on Dec 31,2004. Unrealized Holding Gain or Loss-income 3 000 Estimated Liability on Purchase Commitments 3 00049美国购买承诺举例? When ABC purchase parts at a cost of $10 000, the following entry would be made: ? Purchases (Inventory) 7 000 ? Estimated liability on Purchase Commitments 3 000 ? Cash 10 00050Investment property― 投资性房地产? PRC GAAP 新企业会计准则 ? US GAAP美国公认会计原则C 有单独准则 C 无单独准则C 可选择成本模式和公允价值模式C 只有成本模式（折旧，减值）51property, plant and equipment―? PRC GAAP 新企业会计准则C 定义? 为生产商品、提供劳务、出租或 经营管理而持有的 ? 使用寿命超过一个会计年度固定资产? US GAAP美国公认会计原则? 定义C 取得是为了在经营中使用而非再出 售 C 具有长期性并需提折旧 C 具有物质实体C C C C C C C大修理费用费用化 残值的计量为到期时的现在考虑 残值可调低或高 折旧方法：使用年限法 产量法 双倍余额递减法 年数总和法? 本月增加，本月不提，下月开始 提C 大修理费可以在费用化、递延、 资本化之间选择 C 预计处置时的到期值 C 残值只能调低 C 折旧方法? 其他相同，除了余额递减法 ? 企业可自行选择系统合理的折旧 法 ? 本月增加固定资产本月可以按比 例提或其他方法 52? Exposure Draft DAccounting for Certain Costs and Activities Related to Property, Plant, and Equipment‖(2001) ? SFAS No.116DAccounting for Contribution Received and Contribution Made‖(1993)property, plant and equipment―US GAAP53? Deferred-payment contractValuationC To proper reflect cost, companies account for assets purchased on long-term credit contracts at the present value of the consideration exchanged between the contracting parties at the date of the transaction. C To illustrate, ABC company purchase a specially built robot spray painter for its production line. The company issues a $100000, five-year, zero-interest-bearing note to the seller for the new equipment. The prevailing market rate of interest for obligations of this nature is 10 percent. ABC is to pay off the note in five $20 000 installments, made at the end of each year. ABC can not54C Readily determine the fair market value of this specially built robot. Therefore ABC approximates the robot’s value by establishing the market value (present value) of the note. Entries for the date of purchase and dates of payments, plus computation of the present value of the note, are as follows: C Date of Purchase? Equipment ? Discount on Notes Payable ? Note Payable 75 816* 24 184Valuation100 000C *Present value of note=$20000(PVF-OA5,10%) C =$79) C =$7581655C End of First Year ? Interest Expense 7 582 ? Notes Payable 20 000 ? Cash 20 000 ? Discount on Notes Payable 7 582 C End of Second Year C Interest Expense 6 340（+7582）*10% C Notes Payable 20 000 C Cash 20 000 C Discount on Notes Payable 6 34056ValuationC In general, companies should recognize contributions received as revenues in the period received C Companies should recognize contributions at the fair value of the assets received (SFAS No.116 DAccounting for Contributions Received and Contributions Made,1993) C To illustrate, Max company has recently accepted a donation of land with a fair value of .$150 000 from the Mix company. In return Max promises to build a packing plant in Mix company. Max entry is: ? Land 150 000 ? Contribution Revenue 150 000 ?57Accounting for ContributionsC Assume the book value of the land is $120 000, C Mix’s entry is ? Contribution Expense 150 000 ? Land 120 000 ? Gain on Disposal of land 30 000Accounting for Contributions58Costs subsequent to acquisition? In general, costs incurred to achieve greater future benefits should be capitalized, whereas expenditures that simply maintain a given level of services should be expensed. In order to capitalize costs, one of three conditions must be present: C The useful life of the asset must be increased C The quantity of units produced from the asset must be increased C The quality of the units produced must be enhanced59Costs subsequent to acquisition? Type of expenditure Normal accounting treatment ? Additions Capitalize cost of addition to asset account ? Improvements (a) carrying value known: remove cost ? and replacement of and accumulated depreciation on ? old asset, recognizing any gain or ? loss. Capitalize cost of ? improvement/replacement60Costs subsequent to acquisition? Type of expenditure ? ? ? ? ? ? ? ? ?61Normal accounting treatment(b) Carrying value unknown: 1.if the asset‘s useful life is extended, debit accumulated depreciation for cost of improvement /replacement 2.if the quantity or quality of the asset‘s productivity is increased, capitalize cost of improvement/replacement to asset accountCosts subsequent to acquisition? Rearrangement and reinstallationC If original installation cost is known, account for cost of rearrangement/reinstallation as a replacement (carrying value known) C if original installation cost is unknown and rearrangement/reinstallation cost is material in amount and benefits future periods, capitalize as an asset C if original installation cost is unknown and rearrangement/reinstallation cost is not material or future benefit is questionable, expense the cost when incurred62Costs subsequent to acquisition? RepairC Ordinary : expense cost of repairs when incurred C Major: As appropriate, treat as an addition, improvement, or replacement63Intangible Assets-无形资产? PRC GAAP 新企业会计准则 ? US GAAP美国公认会计原则C 开发成本满足一定条件可以资本 化 C 开发成本一般费用化，但某种网 络开发成本和内部使用的软件开 发成本可以资本化64Intangible Assets-US GAAP? SFAS No.142 DGoodwill and other Intangible assets‖, 2001 ?65Characteristics of Intangible Assets? They lack physical existence ? They are not financial instruments66Types of Intangible Assets? Marketing-related intangible assetsC Trademark or trade names, newspaper mastheads, internet domain names, and noncompetition agreements? Customer-related intangible assetsC Customer lists, order or production backlogs, and both contractual and non-contractual customer relationship? Artistic-related intangible assetsC copyright? Contract-related intangible assetsC franchise, licensing agreement, construction permits, broadcast rights, and service or supply contracts? Technology-related intangible assetsC Patent, trade secret? Goodwill67Indefinite-life Intangible? If no legal, regulatory, contractual, competitive, or other factors limit the useful life of an intangible asset, a company considers its useful life indefinite. Indefinite means that there is no foreseeable limit on the period of time over which the intangible asset is expected to provide cash flows. A company does not amortize an intangible asset with an indefinite life.68Start Cup costs? Start-up costs are incurred for one-time activities to start a new operation. Examples include opening a new plant, introducing a new product or service, or conducting business in a new territory or with a new class of customers. ? Start-up costs include organizational costs, such as legal and state fees incurred to organize a new business entity. ? The accounting for start-up costs is straightforward: Expense start-up costs as incurred.69Start Cup costs? Start-up costs are incurred for one-time activities to start a new operation. Examples include opening a new plant, introducing a new product or service, or conducting business in a new territory or with a new class of customers. ? Start-up costs include organizational costs, such as legal and state fees incurred to organize a new business entity. ? The accounting for start-up costs is straightforward: Expense start-up costs as incurred.70Initial Operating Loss? GAAP requires that operating losses during the early years should not be capitalized. ? In short, the accounting and reporting standards should be no different for an enterprise trying to establish a new business than they are for other enterprises. ? A company is considered to be in the developing stages when it ?s directing its efforts toward establishing a new business and either the company has not started the principal operations or it has earned no significant revenue ( SFAS No.7,1975)71Software Costs? SFAS No.86 DAccounting for the costs of computer software to be sold, leased, or otherwise marketed‖ (1985) ? The profession has also indicated how to account for software to be used internally. Activities performed during the preliminary project stage of development (e. g, conceptual formulation and evaluation of alternatives) are similar to R & D costs. Companies should expense such costs immediately. ? Once the software is at the application development stage (e.g., at the coding or installation stages), its future economic benefits become probable. At that point, companies must capitalize the software cost. ? Finally, subsequent to the application development stage, costs related to training and application maintenance should be expensed as incurred.72Impairment-资产减值? PRC GAAP 新企业会计准则 ? US GAAP美国公认会计原则C 资产减值的确认 ? 可收回金额小于账面价值 ? （可收回金额为资产的公允 价值减去处置费用后的净额 与资产预计未来现金流量的 现值两者之间的较高者） C 资产减值的确认 ? 账面价值大于公允价值 （An impairment loss shall be recognized only if the carrying amount of a long-lived asset (asset group) is not recoverable and exceeds its fair value. The carrying amount of a long-lived asset (asset group) is not recoverable if it exceeds the sum of the undiscounted cash flows expected to result from the use and eventual disposition of the asset (asset 73 group）Impairment-资产减值? PRC GAAP 新企业会计准则C 资产减值的计量 ? 依据可收回金额 C 可能发生减值资产的认定时间 ? 资产负债表日判断资产是否 存在可能发生减值的迹象? US GAAP美国公认会计原则C 资产减值的计量 ? 依据公允价值 C 未来现金流量的现值 C 可能发生减值资产的认定时间 ? A long-lived asset (asset group) shall be tested for recoverability whenever events or changes in circumstances indicate that its carrying amount may not be recoverable ?74Impairment-资产减值? PRC GAAP 新企业会计准则 ? US GAAP美国公认会计原则C 减值迹象 C 市价下跌 C 环境变化 C 市场利率提高 C 资产陈旧过时 C 资产闲置、终止使用或者计 划提前处置 C 经济绩效降低 C 其他? 减值迹象? a. A significant decrease in the market price of a longlived asset (asset group) ? b. A significant adverse change in the extent or manner in which a long-lived asset (asset group) is being used or in its physical condition ? c. A significant adverse change in legal factors or in the business climate that could affect the value of a long-lived asset (asset group), including an adverse action or assessment by a regulator75Impairment-资产减值? PRC GAAP 新企业会计准则 ? US GAAP美国公认会计原则d. An accumulation of costs significantly in excess of the amount originally expected for the acquisition or construction of a longlived asset (asset group) ? e. A current-period operating or cash flow loss combined with a history of operating or cash flow losses or a projection or forecast that demonstrates continuing losses associated with the use of a long-lived asset 76 (asset group)Impairment-资产减值? PRC GAAP 新企业会计准则 ? US GAAP美国公认会计原则? f. A current expectation that, more likely than not, a long-lived asset (asset group) will be sold or otherwise disposed of significantly before the end of its previously estimated useful life.77Impairment-资产减值? PRC GAAP 新企业会计准则 ? US GAAP美国公认会计原则C 关于资产减值的恢复 ? 不允许资产减值的转回 C 资产组的认定 ? 资产组产生的现金流入是否 独立于其他资产或者资产组 的现金流入为依据 C 关于资产减值的恢复 ? 不允许资产减值的转回 C 资产组的认定 ? 相同78Impairment-资产减值? SFAS No.144 DAccounting for the Impairment or Disposal of Long-lived Assets‖( 2001)79Impairment-资产减值(US GAAP)C 关于资产减值的恢复 ? 不允许资产减值的转回, 除非为处置资产的减值 C Assume Alou company has an asset that, due to changes in its use, it reviews for possible impairment. The asset’s carrying amount is $600 000($800 000 cost less $200 000 accumulated depreciation). Alou determines the expected future net cash flows (undiscounted) from the use of the asset and its eventual disposal to be $580 000.The recoverability test indicate the asset has occurred the impairment. C Assume the asset has a market value of $525 000.Loss on impairment is $75 000($600 000-$525 000)80Impairment-资产减值（US GAAP)? Alou records the impairment loss as follows: ? Loss on Impairment 75 000 ? Accumulated Depreciation 75 00081US GAAPRecoverability test Expected future net cash flows Less than carrying amount? NoAssets held for useMeasurement of impairment lossyes impairmentAssets held for disposalno impairment1.Impairment loss: excess of carrying amount over fair value 2.Depreciation on new cost basis 3.Restoration of impairment loss not permitted1.Impairment loss: excess of carrying amount over fair value (less cost of disposal) 2.No depreciation taken 3. Restoration of impairment loss permitted 82PRC GAAP时间 日以及 一个新资产购入后 减值程序 划分可以单独产生现 金流的单项资产和资 产组 判断单项资产和资产 组是否存在可能发生 减值的迹象 无减值迹象 有减值迹象 进行减值测 试，计算可 收回金额 可收回金额低于 帐面价值 计提减值准备＝帐面 价值－可收回金额 不低于每个资产负债表日无须减值无须减值83要点解读? 【例1】ABC高科技企业拥有A、B和C三个资产组，在2007年末，这三 个资产组的账面价值分别为200万元、300万元和400万元，没有商誉。 这三个资产组为三条生产线，预计剩余使用寿命分别为10年、20年和 20年，采用直线法折旧。由于ABC公司的竞争对手通过技术创新推出 了更高技术含量的产品，并且受到市场欢迎，从而对ABC公司产品产 生了重大不利影响，为此，ABC于2007年末对各资产组进行了减值测 试。 ? 在对资产减值测试时，首先应当认定与其相关的总部资产。ABC公司 的经营管理活动由总部负责，总部资产包括一栋办公大楼和一个研发 中心，其中办公大楼的账面价值为300万元，研发中心的账面价值为 100万元。办公大楼的账面价值可以在合理一致的基础上分摊至各资 产组，但是研发中心的账面价值难以在合理和一致的基础上分摊至各 相关资产组。84要点解读? 对于办公大楼的账面价值，企业根据各资产组的账面价值和剩余使 用寿命加权平均计算的账面价值分摊比例进行分摊，如下表：项 目 资产组A 资产组B 资产组C 合计各资产组账面价值各资产组剩余使用寿命 按使用寿命计算的权重 加权计算后的账面价值20010 1 20030020 2 60040020 2 8009001 600办公大楼分摊比例办公大楼账面价值分摊 到资产组的金额 包括办公楼的资产组账 面价值合计12.5%37.5 237.537.5%112.5 412.550%150 550100%300 1 20085要点解读? 假设经过计算资产组A、B和C的可收回金额分别为398万元、328万 元和542万元，相应的账面价值（包括分摊办公大楼）分别为237.5 万元、412.5万元和550万元，资产组B和C的可收回金额均低于其账 面价值，应当分别确认84.5万元和8万元的减值损失，并将该损失 在办公大楼和资产组之间进行分摊。根据分摊结果，因资产组B发 生减值损失84.5万元而导致办公大楼减值 23.05(84.5×112.5/412.5)万元，导致资产组B中所包括的资产发 生减值61。45（84.5×300/412.5）万元；同理，因资产组C中所发 生的减值损失8万元而导致办公大楼减值2（8×150/550）万元，导 致资产组C中所包含资产发生减值6 （8×400/550）万元8687Exchanges of Nonmonetary Assets非货币资产交换? PRC GAAP 新企业会计准则 ? US GAAP美国公认会计原则? 分商业实质和非商业实质 ? 商业实质的条件：C 换入资产的未来现金流量在风险、 时间和金额方面与换出资产显著不 同 C 换入资产与换出资产的预计未来现 金流量现值不同，且其差额与换入 资产和换出资产的公允价值相比是 重大的? 相同，但表达稍有不同 ? 商业实质的条件：C 相同 C 双方经济状况发生了变化 C 如设备换土地88Exchanges of Nonmonetary Assets非货币资产交换? PRC GAAP 新企业会计准则 ? US GAAP美国公认会计原则? 交换损益确认 C 商业实质（公允价值模式） ? 以换出资产的公允价值作为 确认换入资产成本的基础 （除非有确凿证据表明换入 资产的公允价值更加可靠） ? 公允价值与换出资产账面价 值的差额计入当期损益 C 不具有商业实质(成本模式） ? 换出资产的账面价值和应支 付的相关税费作为换入资产 的成本，不确认损益 ? 交换损益确认 C 商业实质 ? 与中国相同C 不具有商业实质? 没有收到补价：不确认收益，只 确认损失 ? 收到补价：收益部分确认，损益 全部确认89Exchanges of Nonmonetary Assets非货币资产交换? PRC GAAP 新企业会计准则该项交换具有商 业实质； 公允价值模式 换入资产或换出 资产的公允价值 能够可靠计量1、以换出资产的公允价值作 为换入资产的入帐价值 2、换出资产公允价值与换出 资产的帐面价值之差确认为 当期损益非货币性 资产交换成本模式以换出资产的帐面价值作为 换入资产的入帐价值90Exchanges of Nonmonetary Assets US GAAP? APB Opinion No.29 D Accounting for nonmonetary Transaction‖ (1973) ? SFAS No.153 D Exchanges of Nonmonetary Assets, an Amendment of APB Opinion No 29‖ (2004) ?91Exchanges of Nonmonetary Assets非货币资产交换? US GAAP美国公认会计原则公允价值模式 具有商业实质 即刻确认利得和损失 非货币性资产交换 非货币资产交换 不具有商业实质 收到补价 全部损失公允价值模式 92无收到补价不确认利得成本模式 公允价值模式 成本模式确认损失部分利得案例释解? PRC GAAP 新企业会计准则―具有商业实质【案例2-发生损失】假设大唐公司用旧模式机器交换一台新模式机器，具有商业 实质。旧机器的账面价值为8000元（原始成本为12000元，累计折旧为4000 元），公允价值为6000元。新机器的市场价格为16000元。经协商，旧机器评估 作价9000元。新机器标价 减：旧机器评估作价 支付现金 旧机器的公允价值 新机器成本 16 000 9 000 7 000 6 000 13 0003.Dr.固定资产13000Cr.固定资产清理 13000大唐公司会计分录如下： 1. Dr. 固定资产清理 累计折旧 Cr. 固定资产 8 000 4 000 12 0002. Dr. 固定资产清理 Cr.银行存款 4.Dr. 营业外支出 Cr. 固定资产清理00932000案例释解? US GAAP美国公认会计原则大唐公司分录如下： Dr. 设备（新）累计折旧 处置固定资产损失 Cr.设备（旧） 现金13 0004 000 2 000 12 000 7 00094案例释解? PRC GAAP 新企业会计准则―不具有商业实质【案例3-发生利得】假设大唐公司用旧模式机器交换一台新模式机器，不具有商 业实质。旧机器的账面价值为42 000元（原始成本为64000元，累计折旧为 22000元），公允价值为49000元。为完成交换，大唐公司还须支付17000元。 旧机器账面价值 支付补价 42 000 17 000新机器成本大唐公司会计分录如下： 1. Dr. 固定资产清理 42 00059 0002. Dr. 固定资产清理 Cr.银行存款64 00017 000 17 000累计折旧Cr. 固定资产22 0003.Dr.固定资产Cr.固定资产清理59 00059 00095案例释解? US GAAP美国公认会计原则旧机器公允价值 旧机器账面价值 处置固定资产利得 49 000 42 000 7 000（递延）
64 000大唐公司分录如下： Dr. 设备（新） 累计折旧 Cr.设备（旧）现金17 00096案例释解? PRC GAAP 新企业会计准则―不具有商业实质 【案例4-收到补价发生利得】假设大唐公司用旧模式机器交换一台新模式机器， 不具有商业实质。旧机器的账面价值为60 000元（原始成本为110 000元，累计 折旧为50000元），公允价值为100 000元。新机器的公允价值为90000元，大 唐公司收到补价10000元。 旧机器账面价值 60 000减：收到补价新机器成本大唐公司会计分录如下：10 00050 000 2. Dr.银行存款 Cr.固定资产清理 10 000 10 00060 00050 000 110 0001. Dr. 固定资产清理累计折旧 Cr. 固定资产3.Dr.固定资产Cr.固定资产清理50 00050 00097案例释解? US GAAP美国公认会计原则旧机器公允价值 旧机器账面价值 处置固定资产利得 100 000 60 000 40 000收到补价的利得： 10 000/（10 000+90 000）×40 000=4 000 新机器的成本： 60 000-0 （ ×） 54 000 10 000 50 000 110 000大唐公司分录如下： Dr. 设备（新） 现金 累计折旧 Cr.设备（旧）处置设备利得4 00098Employee Benefits―职工福利? PRC GAAP 新企业会计准则 ? US GAAP美国公认会计原则C 员工福利只有在发生时才予以确 认 C 养老金的提取采用特定提存计划 C 企业应将员工为企业提供服务而 在未来应获得的福利确认为负债 C 养老金的提取可采用特定受益计 划和特定提存计划99Employee Benefits―职工福利? Statement No. 158 Employers’ Accounting for Defined Benefit Pension and Other Postretirement Plans―an amendment of FASB Statements No. 87, 88, 106, and 132(R) ? SFAS No.43D Accounting for Compensated Absences‖(1980) ? SFAS No.112 D Employer’s Accounting for Postemployment Benefits‖ (1992)100Employee-Related Liabilities? Companies report as a current liability amounts owed to employees for salaries or wages at the end of an accounting period. In addition, they often also report as current liabilities the following items related to employee compensationCPayroll deductions CCompensated absences CBonuses101Payroll Deductions? To the extent that a company has not remitted the amounts deducted to the proper authority at the end of the accounting period, it should recognize them as current liability. ? Social Security Taxes ? Unemployment Taxes ? Income tax withholding102Summary of payroll LiabilityItem Income tax withholding FICA tax-employee share Union dueswho pays employee Employer reports theseAmounts as liabilities until remittedFICA taxes-employer share Federal unemployment State unemploymentemployer103Payroll Deductions Example? Assume a weekly payroll of $10 000 entirely subject to F.I.C.A. and Medicare(7.65%) ,federal(0.8%) and state(4%) unemployment taxes, with income tax withholding of $1320 and union dues of $88 deducted. The company records the wages and salaries paid and the employee payroll deduction as follows: ? Wages and Salaries Expense 10 000 ? Withholding Taxes Payable 1 320 ? F.I.C.A.Taxes Payable 765 ? Union Dues Payable to Local No.257 88 ? Cash 7 827 ? 104 ?Payroll Deductions Example? It records the employer payroll taxes as follows: ? Payroll Tax Expense 1 245 ? F.I.C.A. Taxes Payable 765 ? Federal Unemployment Tax Payable 80 ? State Unemployment Tax Payable 400 ? ?105Compensated Absences? Compensated absences are paid absences from employmentsuch as vacation, illness, and holidays. ? Companies should recognize the expense and related liability for compensated absences in the year earned by employees106Compensated Absences Example? To illustrate, assume that Amutron Inc. began operations on January 1,2006.The company employs 10 individuals and pays each $480 per week. Employees earned 20 unused vacation weeks in 2006.In 2007,the employees used the vacation weeks, but now they each earn $540 per week. Amutron accrues the accumulated vacation pay on December 31.2006,as follows: ? Wages Expense 9 600 ? Vacation Wages Payable 9 600 ? At December 31 2006,the company reports on its balance sheet a liability of 9600 ? In 2007,It records the payment of vacation pay as 107 follows:Compensated Absences Example? ? ? Vacation Wages Payable Wages Expense Cash 9 600 1 200 10 800108Bonus Agreement Example? To illustrate the entries for an employee bonus, assume that Plamer Inc. shows income for the year 2007 of $100 000.It will pay out bonuses of $10 700 in January 2008.Palmer makes an adjusting entry dated December 31,2007,to record the bonuses as follows: ? Employees‘ Bonus Expense 10 700 ? Profit-Sharing Bonus Payable 10 700 ? In January 2008,when Palmer pays the bonus, it makes this journal entry: ? Profit-sharing Bonus Payable 10 700 ? Cash 10 700109新准则主要变化? 将应付工资改为应付职工薪酬 ? 预提福利费不再单独核算，并入应付职工薪酬 ? 计提的公积金，养老金，医疗保险金等并入应付职工薪酬110要点解读? 职工薪酬，是指企业为获得职工提供的服务而给予各种形 式的报酬以及其他相关支出。职工薪酬包括： C 职工工资、奖金、津贴和补贴； C 职工福利费； C 医疗保险费、养老保险费、失业保险费、工伤保险费 和生育保险费等社会保险费； C 住房公积金； C 工会经费和职工教育经费； C 非货币性福利； C 因解除与职工的劳动关系给予的补偿； C 其他与获得职工提供的服务相关的支出111要点解读? 辞退福利（ termination benefits） C 企业在职工劳动合同到期之前解除与职工的劳动关系，或者 为鼓励职工自愿接受裁减而提出给予补偿的建议，应当确认 因解除与职工的劳动关系给予补偿而产生的预计负债，同时 计入当期费用 C 条件： ? 企业已经制定正式的解除劳动关系计划或提出自愿裁减建 议，并即将实施 ? 企业不能单方面撤回解除劳动关系计划或裁减建议112要点解读? 日，大唐公司总经理李明建议员工张君接受 公司的自愿裁员计划。大唐公司在11月1日公布了辞职员 工的福利待遇条款――一次性给付5万/人。张君在11月15 日接受公司的建议，在12月6日和公司签署了正式自愿裁 员协议。协议中规定张君工作到日，在办理 离开公司手续的时候拿到辞退福利款113要点解读? 分析： C 虽然张君在日才离职并拿走5万元，但是 这笔辞退福利在2007年就已经形成了，因此应把这笔 支出确认为2007年的负债 日 Dr. 管理费用 5 Cr.应付职工薪酬 5 日 Dr.应付职工薪酬 5 Cr.银行存款 5114Contingencies ― 或有事项? PRC GAAP 新企业会计准则 ? US GAAP美国公认会计原则C 分类 ? 预计负债 ? 或有资产 ? 或有负债 C 确认为负债的条件 ? 该义务是企业承担的现时义 务 ? 该义务的履行很可能导致经 济利益流出企业 ? 该义务的金额能够可靠地计 量 C 一般不允许折现(3年以上且金额 较大） C 分类 ? 或有利得(gain contingencies) ? 或有损失(loss contingencies) C很可能(probable) C合理地可能(reasonablypossible)C不可能(remote) C 确认为负债的条件 ? 很可能发生 ? 金额可以合理估计 C 允许折现115Contingencies ― US GAAP? SFAS No.5DAccounting for Contingencies‖(1975)116Common Loss contingencies? ? ? ? Litigation, claim, and assessments Guarantee and warranty costs Premiums and coupons Environmental liabilities117Expense Warranty Approach Example? To illustration the expense warranty method, assume that Denson Machinery Company begins production on a new machine in July 2006,and sell 100 units at $5 000 each by its year-end, December 31,2006.Each machine is under warranty for one year. Denson estimates based on past experience with a similar machine, that the warranty cost will average $200 per unit. Further, as a result of parts replacements and services rendered in compliance with machinery warranties, it incurs $4 000 in warranty costs in 2006 and $16000 in 2007.118Expense Warranty Approach Example? Sale of 100 machines at $5000 each, July through December 2006. ? Cash or Accounts Receivable 500 000 ? Sales 500 000 ? Recognition of warranty expense, July through December 2006: ? Warranty Expense 4 000 ? Cash, Inventory, Accrued Payroll 4 000 ? Warranty Expense 16 000 ? Estimated Liability under Warranties 16 000119Sale- Warranty Approach Example? To illustrate, Assume you purchase a new automobile from Hanlin Auto for $20 000.In addition to the regular warranty on the auto (the manufacturer will pay for all repairs for the first 36 000 miles or three years, whichever comes first), you purchase at a cost of $600 an extended warranty that protects you for an additional three years or 36 000 miles. Hanlin Auto records the sale of the automobile (with the regular warranty) and the sale of the extended warranty on January 2,2006 as follows: ? Cash 20 600 ? Sales 20 000 ? Unearned Warranty Revenue 600120Sale- Warranty Approach Example? It recognizes revenue at end of the fourth year (using straight-line amortization) as follows: ? Unearned Warranty Revenue 200 ? Warranty Revenue 200121Revenue ― 收入? PRC GAAP 新企业会计准则 ? US GAAP美国公认会计原则C 收入确认的标准 ? 商品主要的风险与报酬已经转移给 买方 ? 企业没有保留与所有权有关的继续 管理权，也没有对已售出商品实行 有效控制 ? 收入的金额能够可靠计量 ? 相关的经济利益很可能流入企业 ? 相关已发生或将发生的成本能够可 靠地计量 C 反例 ? 主要风险和报酬没有转移：例如委 托代销出货 ? 主要风险未转移但主要报酬已转移： 例如产品销售取决于用户的另一项 合同；产品销售的全额担保 ? 主要风险已转移但主要报酬未转移： 拥有很可能执行的售后回购的选择 权C 标准更为严格 ? 可收回性可以合理保证 ? 商品已发出 ? 有力的证据证明此项交易存 在 ? 价格固定或可确定122Revenue ― 收入? PRC GAAP 新企业会计准 则C 几种特殊情况下的收入? US GAAP美国公认会计原则C 交付时不能确认收入? 具有购回协议的销售：存货及相关 负债仍保留在卖方 ? 具有退回权利的销售：满足六个条 件才能确认收入 C 在销售日销售价格的大部分是 固定的或可以决定的 C 买方已支付价款，或者买方有 义务支付价款，并且该义务不 以产品的再出售为或有条件 C 买方对卖方的义务不会因产品 的偷窃、物质损耗或损坏而改 变 C 买方取得的再销售产品与卖方 在经济实质上是分离的 C 卖方对买方再出售所带来的经 济利益没有重大的义务 C 将来的退回可以估计C办妥托收手续销售商品的，应在 办妥托收手续时确认收入 C采用预收款方式销售商品的，应 在发出商品时确认收入，在此之 前预收的货款应确认为负债 C附有销售退回条件的商品销售， 根据以往经验能够合理估计退货 可能性且确认与退货相关负债的， 应在发出商品时确认收入；不能 合理估计退货可能性的，应在售 出商品退货期满时确认收入 C售出商品需要安装和检验的，在 购买方接受交货以及安装和检验 完毕前，不应确认收入。如果安 装程序比较简单或检验是为了最 终确定合同或协议价格而必须进 行的程序，可以在发出商品时确 认收入123Revenue ― 收入? PRC GAAP 新企业会计准则 ? US GAAP美国公认会计原则C 采用以旧换新方式销售商品的， 销售的商品应当按照销售商品收 入确认条件确认收入，回收的商 品作为购进商品处理 C 对于订货销售，应在发出商品时 确认收入，在此之前预收的货款 应确认为负债 C 采用收取手续费方式委托代销商 品的，应在收到代销清单时确认 收入 C 采用售后回购方式销售商品的， 不应确认收入，回购价格大于原 售价的差额，应在回购期间按期 计提利息，计入财务费用 C 贸易超载和渠道堵塞（trade loading and channel stuffing) ? 中间商买了过多不能立刻销 售的商品 ? 不鼓励124Revenue ― US GAAP? SFAC No.3 DElements of Financial Statements of business Enterprises‖(1984) ? SFAC No.5DRecognition and Measurement in Financial Statement of Business Enterprises‖(1984) ? SFAS No.49DAccounting for Product Financing Arrangements‖(1981) ? SFAS No.48DRevenue Recognition When Right of Return Exists‖(1981) ? SEC Staff Accounting Bulletin No.101DRevenue Recognition in Financial Statements‖(1999)125Installment Sale Example? Installment-sale accounting methodC When there is no reasonable approach for estimating the degree of collectibility, companies should not recognize revenue until cash is collected C When there is no reasonable basis of estimating the degree of collectibility, installment-sale method should be used C Example: C 09 C Installment sale 000 240000 C Cost of installment sales 000 168000 C Gross profit
72000 C Rate of gross profit on sales 25% 24% 30% C Cash receipts126Installment Sale ExampleC 2007 C Cash receipts 60000 C C C 2007 summary entries (U.S GAAP) C Installment Accounts Receivable,2007 C Installment Sales C Cash C Installment accounts Receivable,2007 C Cost of installment Sales C Inventory (Purchase)
80000200 000 200 00060 00060 000 150 000 150 000127Installment Sale ExampleC2007 summary entries CInstallment Sales 200 000 C Cost of Installment Sales 150 000 C Deferred Gross Profit, CDeferred Gross profit 15 000 Realized Gross Profit on Installment Sales 15 000128中国新准则举例? 【例】大唐公司向大明公司分期收款方式销售一批商品，合同规定从销售当 年末开始分5年分期收款，每年200万元,合计1000万元，该批商品的公允价值 为800万元,（假设不考虑增值税因素）。 ? 大唐公司销售时会计分录为： Dr. 长期应收款 1000 Cr.主营业务收入 800 未实现融资收益 200129? 计算求得名义金额折现为当前售价的利率： C p = A×(p/A,i,n)； C 800=200×(p/A,i,5)； C (p/A,i,5)=4；运用内插法求解；即：i=7.93%130银行存款 财务费用 第一年末第二年末 第三年末 第四年末 第五年末未实现融资收益200摊余价值800200200 200 200 20063.452.6 40.9 28.2 14.8136.6147.4 159.1 171.7 185.2663.4516 356.9 185.2 0(1) 63.4=800×7.93%(2)136.6= 200-63.4131? 第一年末大唐公司应作如下会计分录 ? Dr.银行存款 200 Cr.长期应收款 200 Dr.未实现融资收益 63.4 Cr.财务费用 63.4 ……132133第18号 －－所得税一、确认递延所得税资产与负债的必要性 二、资产和负债的计税基础 三、递延所得税资产和负债的确认 四、所得税的确认和计量 五、衔接规定企业会计准则－－所得税一、确认递延所得税的必要性 ? 递延所得税的确认体现了： 资产、负债的界定企业会计准则－－所得税资产负债表债务法基本核算要求 ? 时点：一般在资产负债表日 特殊交易或事项－－确认资产、负债时? 基本核算程序：1.确定资产、负债的账面价值 2.确定资产、负债的计税基础 3.比较账面价值与计税基础，确定暂时性差异 4.确认递延所得税资产及负债 5.确定利润表中的所得税费用企业会计准则－－所得税二、资产、负债的计税基础（一）计税基础 资产的计税基础:指企业收回资产账面价值的过 程中，计算应纳税所得额时按照税法可以自应税 经济利益中抵扣的金额，即该项资产在未来使用 或最终处置时,允许作为成本或费用于税前列支 的金额,即 资产的计税基础=未来可税前列支的金额 某一资产负债表日的计税基础＝成本－以前期间 已税前列支的金额企业会计准则－－所得税暂时性差异:资产账面价值 &计税基础 应纳税暂时性差异 (递延所得税负债)负债可抵扣暂时性差异 (递延所得税资产)账面价值 &计税基础可抵扣暂时性差异 (递延所得税资产)应纳税暂时性差异 (递延所得税负债)企业会计准则－－所得税二、资产、负债计税基础交易性金融资产 会计：期末按公允价值计量，公允价值变动计损 益 税法：成本 例：企业支付800万元取得一项交易性金融资产 ，当期期末市价为860万元。 交易性金融资产账面价值：860万元 计税基础：800万元企业会计准则－－所得税二、资产、负债的计税基础?负债的计税基础,指其账面价值减去该负债在未 来期间可予税前列支的金额,即 负债的计税基础=账面价值-未来可税前列支的金 额 一般负债的确认和清偿不影响所得税的计算 差异主要是因自费用中提取的负债企业会计准则－－所得税二、资产、负债的计基础1.预计负债 例:企业因销售商品提供售后服务等原因于当期 确认了100万元的预计负债。税法规定，有关产 品售后服务等与取得经营收入直接相关的费用于 实际发生时允许税前列支。假定企业在确认预计 负债的当期未发生售后服务费用。 预计负债账面价值＝100万元 预计负债计税基础＝账面价值100万－可从未来 经济利益中扣除的金额100万＝0企业会计准则－－所得税二、资产、负债的计税基础2.应付职工薪酬 会计：所有与取得职工服务相关的支出均计入成本 费用，同时确认负债 税收：现行内资企业所得税法仍规定可以税前扣除 的计税工资标准、福利费标准等 例：某企业当期确认应支付的职工工资及其他薪金 性质支出计2000万元，尚未支付。按照税法规定的 计税工资标准可以于当期扣除的部分为1700万元。 应付职工薪酬账面价值＝2000万元 计税基础＝账面价值2000万元－可从未来应税利益 中扣除的金额0＝2000万元企业会计准则－－所得税二、资产、负债的计税基础?暂时性差异与时间性差异的关系： 所有时间性差异 例：应收账款 账面价值 1000万 计税基础 0 其他暂时性差异：计入权益交易和事项 企业合并 例：可供出售金融资产 成本1000万 期末市价1080万元 80万元计入资本公积企业会计准则－－所得税二、资产、负债的计税基础（三）暂时性差异视暂时性差异对未来期间应税所得的影响，分为应 纳税暂时性差异和可抵扣暂时性差异 应纳税暂时性差异：将导致未来期间应税所得和应 交所得税的增加 可抵扣暂时性差异：将导致未来期间应税所得和应 交所得税的减少企业会计准则－－所得税二、资产、负债的计税基础（二）暂时性差异可抵扣暂性差异: 将导致在销售或使 用资产或偿付负债 的未来期间内减少 应纳税所得额 应纳税暂时性差异: 将导致在销售或使用 资产或偿付负债的未 来期间内增加应纳税 所得额递延所得税资产递延所得税负债企业会计准则－－所得税暂时性差异:资产账面价值 &计税基础 应纳税暂时性差异 (递延所得税负债)负债可抵扣暂时性差异 (递延所得税资产)账面价值 &计税基础可抵扣暂时性差异 (递延所得税资产)应纳税暂时性差异 (递延所得税负债)思考题? 20Y0年6月30日, 在确认了所有费用以及确认了所有收入 项目后，Gamma公司的税前会计利润为$100 000。与所 得税相关的资产和负债的帐面价值如下： ? 20x9 20Y0 ? 固定资产 ― 100 000 ? 累计折旧 ― 15 000 ? 帐面价值 ― 85 000 ? 商誉 56 000 53 000 ? 预收租金 27 000 31 000 ? 在编制纳税申报表时，会计师计入以下项目： ? 设备折旧费 $25 000 ? 收到租金 $5 000 ? 研发费用$10，000允许150%抵扣 $5 000 ? 公司的现行所得税率为40%。假定确认标准已满足。 Gamma公司就上述交易应在报表上如何例示？企业会计准则－－所得税三、递延所得税资产的确认：原则： 1. 以可抵扣暂时性差异转回期间预计将获得的应税所 得为限，确认相应的递延所得税资产 2. 确认可抵扣亏损产生的递延所得税资产需提供相关 证据 估计未来期间是否能够产生足够的应税所得时,包括以 下两个方面: 一是未来期间的正常生产经营所得 二是应纳税暂时性差异转回企业会计准则－－所得税综合举例： ?甲企业20×6年12月31日资产负债表中部分项目 情况如下：项目 账面价值 计税基础应纳税 交易性金融资产 存货 预计负债 总计 0 000
3000000差异可抵扣企业会计准则－－所得税综合举例： ?假定该企业适用的所得税税率为33％，20×6年 按照税法规定确定的应纳税所得额为1000万元。 预计该企业会持续盈利，能够获得足够的应纳税 所得额。 ?应确认递延所得税资产＝300万×33％＝99万元 ?应确认递延所得税负债＝60万×33％＝19.8万元 ?应交所得税＝1000万×33％＝330万元企业会计准则－－所得税20×6年： 确认所得税费用的会计处理： 借：所得税 2508000 递延所得税资产 990000 贷：应交税金－－应交所得税 3300000 递延所得税负债 198000企业会计准则－－所得税20×7年资产负债表中部分项目情况如下：项目 账面价值 计税基础 应纳税 差异 可抵扣交易性金融资产 存货 预计负债 无形资产总计 2000000000000 0 000010000006000001600000企业会计准则－－所得税分析： 1.期末应纳税暂时性差异 200万 期末递延所得税负债(200×33%) 66 期初递延所得税负债 19.8 递延所得税负债增加 46.2 2.期末可抵扣暂时性差异160万 期末递延所得税资产(160×33%) 52.8 期初递延所得税资产 99 递延所得税资产减少 46.2企业会计准则－－所得税假定20×7年该企业的应纳税所得额为2000万元, 则: 应交所得税=0万确认利润表中的所得税费用时: 借:所得税 7524000 贷:应交税金－－应交所得税 递延所得税负债 递延所得税资产000 462000?A企业是日注册成立的公司，适用的所得税税率为25％ 。 2008年度有关所得税会计处理的资料如下： （1）本年度实现税前会计利润200万元； （2）取得国债利息收入20万元； （3）持有的一项交易性金融资产期末公允价值上升30万元； （4）持有的一项可供出售金融资产期末公允价值上升50万元； （5）计提存货跌价准备10万元 （6）本年度开始计提折旧的一项固定资产，成本为100万元，使用寿 命为5年，预计净残值为0，按直线法计提折旧，税法规定的使用年限 为10年，假定税法规定的折旧方法及净残值与会计规定相同，折旧费 用全部计入当年损益。 （2008年度除上述事项外，无其他纳税调整事项）? ? ? ? ? ? ? ? ? ? ?预提产品质量担保负债（单位：元）： 20X7年 20X8年 20X9年 20Y0年 12月31日 12月31日 12月31日 12月31日 40,000 20,000 30,000 50,000 前三年税前会计利润与应税利润的调整如下（单位：元）： 20X8年 20X9年 20Y0年 税前会计利润（损失） （30,000） 25,000 40,000 暂时性差异调整 质量担保负债增加（减少）（20,000） 10,000 20,000 应税利润（亏损） （50,000） 35,000 60,000 假设递延所得税资产和负债均符合准则规定的资产和负债的确认标准 。 ? 假设所得税税率30% ? 要求做有关20X8、20X9和20Y0年所得税会计分录。? ? ? ? ? ? ? ? ? ? ? ?账面金额（单位：元） 资产负债表项目 备注 预收租金收入 80,000 收到现金时（作收入）应纳税 预提职工福利 20,000 税收在支付时扣除 应收利息收入 50,000 收到现金时应纳税 以前年度开发费用 40,000 以前年度已抵扣 厂场和设备 （扣除累计折旧后） 100,000 计税基础40,000 其他信息： 未弥补税前亏损120,000元 递延所得税资产和负债均满足资产和负债的确认标准 20X0年11月30日，政府宣布自20Y0年1月1日起, 所得税税率从33% 下降到25%。预计此项法案将在20X0年12月30日被立法机关通过。 ? 要求：编制所得税税率发生变动的调整分录。? 20X1年，XYZ公司购买一台设备，买价4000元， 该设备预计寿命为4年，残值为0。会计上采用直 线法计提折旧，税法中采用加速折旧法。20X1年 －20X4年的税前会计利润和应税利润如下： ? 税前会计利润（元） 应税利润（元） ? 20x1
? 假设：Agenda? FAS 109 Overview ? Key ConsiderationsC Tax Rate Determination C Goodwill C Valuation Allowances? Financial Statement PresentationFAS 109 OverviewFAS 109 OverviewGuidance comes in many different forms…C FAS 109 issued February 1992This Statement establishes standards of financial accounting and reporting for income taxes that are currently payable and for the tax consequences of:C Revenue, expenses, gains or losses that are included in taxable income of an earlier or later year than the year in which they are recognized in financial income C Other events that create differences between the tax bases of assets and liabilities and their amounts for financial reporting C Operating loss or tax credit carrybacks for refunds of taxes paid in prior year and carryforwards to reduce taxes payable in future years.FAS 109 OverviewApplies to :C Federal, foreign, state and local taxes based on incomeC this includes franchise taxes based on incomeC All entities included in the reporting entity‘s financial statementsC this generally includes foreign entitiesC Exception for partnerships and S corporationsC beware of FIN48FAS 109 OverviewFAS 109 is a balance sheet, liabilitybased approach: ? Deferred tax liability represents an increase in future taxes payable and a decrease in current taxes payable ? Deferred tax asset represents a decrease in future taxes payable and an increase in current taxes payableTemporary versus Permanent Differences Temporary differences defined as book-tax basis differences that will result in taxable or deductible amounts in future years. ? Permanent differences not defined in FAS 109, but definition of temporary differences states: some events recognized in financial statements do not have consequences. Certain revenues are exempt from taxation and certain expenses are not deductible. Events that do not have tax consequences do not give rise to temporary differences.Key ConsiderationsTax Rate DeterminationDTAs/DTLs measured using enacted rates expected to apply to taxable income in the periods in which they will be realized.GoodwillGoodwill can be ?created‘ as a result of business combinationC Tax deductibility depends on type of transaction and prior ownership of goodwill C Goodwill is not amortized for financial purposes? Nondeductible goodwill C no deferred tax assets/li impairments treated as permanent differences ? Deductible goodwill C deferred tax assets/liabilities will be recognizedC Reported amount of goodwill and tax deductible goodwill each need to be segregate into two components:? First component is the lesser of book goodwill and tax deductible goodwill ? Second component is remaining balanceGoodwillC Deferred taxes recognized on difference between first componentsValuation Allowances? Companies must evaluate the likelihood that they will realize deferred tax assets ? If it is ?more likely than not‘ that the Company will not realize their deferred tax assets, they are required to record a valuation allowance against the deferred tax assets.C Recording the valuation allowance will affect the book tax expense? When evaluating the need for a valuation allowance, all available evidence (both positive & negative) must be considered. ? Four future sources of taxable income that can be considered:C Future reversal of existing taxable differences C Future taxable income (exclusive of reversing temporary differences and carryforwards) C Taxable income in prior carryback years (if allowable) C Tax planning strategiesFinancial Statement PresentationFinancial Statement Presentation Balance Sheet? Current and non-current deferred tax balances should be reported separately ? Valuation allowance should be allocated proportionately to current and non-current deferred tax assets ? Deferred tax assets and liabilities may be offset and presented as a single amount where they relate to the same taxing jurisdiction and taxpayer within the companyFootnote disclosures ? Total of deferred tax assets, deferred tax liabilities and valuation allowance ? Net change in valuation allowance ? Non-public entities disclose types of significant temporary differences and carryforwards ? Public entities disclose tax effects of each type ? Significant components of income tax expense by taxing jurisdiction ? Allocation of income tax expense to continuing operations and other discrete events ? Public entities disclose rate reconciliationAccounting for Uncertainty in Income Taxes and Other FAS 109 TopicsFIN 48Today’s Agenda? FIN 48 C Overview ? FIN 48 C Difficult Issues ? FAS 109 Common ErrorsStep 1 C Initial Recognition of Tax Benefits? Determine Dunit of account‖C Facts and circumstances in light of all available evidence C Consider:? Manner in which company prepares and supports tax return ? Approach the company anticipates the taxing authority will take during an examinationStep 1 C Initial Recognition of Tax Benefits? In order to recognize any amount of benefit, for the unit of account,C The position will be examined C The examiner will have full knowledge of all relevant information C Evaluation based solely on the technical merits C No offset or aggregation of positions C Conclusion should assume resolution in the court of last resortStep 1 C Initial Recognition of Tax Benefits? Highly certain tax positionsC Clear and unambiguous tax law C Consistent with “will prevail” opinion C Extent of evidence and documentation requires judgmentStep 2 - Measurement ? For a tax position that meets the more-likely-than-not recognition threshold…C Measure initially and subsequently as the largest amount of tax benefit that is greater than 50% likely of being realized upon ultimate settlement with a taxing authority having full knowledge of all relevant information C Consider the amounts and probabilities of the outcomes that could be realized upon ultimate settlement C Based on facts, circumstances, and information available at the reporting date? ScenarioIllustrative Guidance C Measurement with Information about Approach to SettlementC The enterprise has determined that a tax position resulting in a benefit of $100 qualifies for recognition and accordingly should be measured C The enterprise has considered the amounts and probabilities of the estimated outcomes.Illustrative Guidance C Measurement with Information about Approach to SettlementTable of Probabilities & Estimated Possible Individual Cumulative Outcomes Estimated Probability of ProbabilityOutcome $ $ $ $ $ 100 80 60 50 40 Occurring 5% 25% 25% 20% 10% of Occurring 5% 30% 55% 75% 85%Illustrative Guidance C Measurement with Information about Approach to Settlement ? $60 is the largest amount of benefitthat is greater than 50% likely of being realized upon settlement ? Actually it‘s $60 or more that is greater than 50% likely of being realized upon settlementC Probability of $60 itself is only 25%? The DAt least‖ Test: Book the largest number as to which it is more likely than not that the taxpayer will realize atIllustrative Guidance C Measurement with Information about Approach to SettlementTable of Probabilities & Estimated Outcomes Possible Individual CumulativeEstimated Outcome$ 100Probability of Occurring25%Probability of Occurring25%$ 50$ 050%25%75%100%Illustrative Guidance C Measurement with Information about Approach to SettlementTable of Probabilities & Estimated Outcomes Possible Individual CumulativeEstimated Outcome$ 100Probability of Occurring10%Probability of Occurring10%$ 65$ 080%10%90%100%FIN 48 C Difficult IssuesFIN 48 C Difficult Issues? Must all tax positions be evaluated for recognition (and correspondingly documented)?C Said differently, are there tax positions, e.g., transfer pricing, that lend themselves solely to the measurement test? C Exposure draft seemed to acknowledge these issues were more valuation questions, where Dtechnical merits‖ type of issues don‘t come into play.FIN 48 C Difficult Issues? FIN 48 defines scope to include all tax positions. As a matter of practicality, highly certain tax positions do not need to be analyzed. To what extent should companies document tax positions as being highlycertain tax positions?FIN 48 C Difficult Issues? As a result of NOLs or tax credits, the statute of limitations related to certain historical periods is often extended to align with the statutes for years in which attributes were utilized. Notwithstanding the scope of all possible open periods, taxing authorities often limit their examination to years defined within a particular cycle. Is it appropriate to rely on this administrative practice to recognize tax benefits in periods prior to the defined cycle?? Would an entity with NOLs and a full valuation allowance be required to disclose any amounts in their unrecognized tax benefits roll-forward? For example, an entity has $1M R&D credit carryforward for which $900K can be recorded by applying the principle of FIN 48. Would the entity need to reflect the $100K in the FIN 48 tabular disclosure (notwithstanding the NOL DTA would not be recognized in any event due to valuation allowanceFIN 48 C Difficult Issues? Will entities be required to disclose the fact that the statute of limitations is going to expire in the next twelve months which will create a significant change?Foreign Currency Translations ― 外币折算? PRC GAAP 新企业会计准则 ? US GAAP美国公认会计原则C 使用记账本位币这个词汇，但其 含义与 “功能货币”基本一致 C 法定财务报表必须以人民币进行 列报 C 外币交易折算采用业务发生时的 汇率，期末对货币性项目进行调 整，损益进利润表 C 外币报表折算所有的资产/负债 采用资产负债表日的市场汇率 C 收入、费用采用发生时的汇率 C 折算差额计入所有者权益 C 其他相同 C 功能货币是指主体经营所处的主 要经济环境中的货币 C 可以按任意一种货币列报 C 外币交易折算同中国 C 外币报表折算原理同中国 C 收入、费用等采用加权平均汇率 C 折旧、销售成本、递延收入、待 摊费用的摊销采用计入收入、费 用日的汇率 C 折算差额计入所有者权益或综合 收益192Foreign Currency Translations ― 外币折算? SFAS No.52Dforeign currency translation‖(1981)193外币交易例示大明公司（) 银行存款 ￥6000 股本 资本公积 留存收益 ￥2800 ￥3100 ￥100大明公司（） 银行存款 ￥6000 应付帐款 ￥700 （ $100×7.0） 应收账款 ￥4900 股本 （$700×7.0） ￥2800 存货 ￥810 （$100×8.1） ￥2000 资本公积大明公司（记帐本位币为人民币） 在2007年内仅发生了两笔交易： （1）4月1日从美国购入存货，应 付$100，当日汇率8.1 （2）5月31日发行美元新股2000 股，股东投入$700，当日汇率8.0 日的汇率为7.0￥3100￥3600 （ $700×8.0－2000） 留存收益 ￥100 汇兑损益 －￥590 （来自利润表） －￥590的来源： 发行新股的外币：$700×（7.0－8.0）＝－￥700 应付帐款：$100×（8.1－7.0）＝￥110 194境外经营的财务报表并入时的折算例示大明公司（) 银行存款 应收帐款 存货 $600 $50 $160 短期借款 股本 资本公积 留存收益 本期利润 $150 $280 $310 $60 $10 大明公司（）银行存款 ￥4200 （ $600×7.0） 应收帐款 ￥350 （$50×7.0） 存货 ￥1120 （$160×7.0）短期借款 ￥1050 （ $150×7.0）股本 ￥2380 （ $280×8.5） 资本公积 ￥2635 （ $310×8.5） 留存收益 ￥540 （ $60×9.0） 本期利润 ￥80 报表折算差额 －￥1015 （资产负债表项目）大明公司（) 销售收入 销售成本 本期利润 $85 $75 $10 ￥680 ￥600 ￥ 80大明公司在境外2006年成立（记帐本位币为 美元），成立时的汇率为8.5，留存收益形 成时的汇率为9.0。日发生了唯 一一笔销售，当日汇率为8.0。2007年12月 31日的汇率为7.0195外币财务报表必 须折算为美元 是否报表 是否按外币 表述 否不要求折算当地 货币是否是 功能货币 是 重新计量为美 元（时态法）是否从国外货币重新计 量“功能货币（时 态法），然后折算 为美元（现行汇率 法）美元 是否是功 能货币折算为美元（现行汇率法）196Lease ― 租赁? PRC GAAP 新企业会计准 则C 融资租赁的条件 ? 在租赁期届满时,租赁资产 的所有权转移给承租人 ? 承租人有购买租赁资产的选 择权,所订立的购价预计将 远低于行使选择权时租赁资 产的公允价值,因而在租赁 开始日就可以合理确定承租 人将会行使这种选择权 ? 租赁期占租赁资产尚可使用 年限的大部份（75%）? US GAAP美国公认会计原则C 融资租赁的条件? 其判断标准的前3条与我国基 本一致,没有第5条标准,第4 条存在较大差异，它应是：197Lease ― 租赁? PRC GAAP 新企业会计准 则? 就承租人而言,租赁开始日 最低租赁付款额的现值几乎 相当于租赁开始日租赁资产 的公允价值 ? 租赁资产性质特殊,如果不 做较大修整,只有承租人才 能使用 C 租入资产的计价 ? 融资租赁资产成本以最低租 赁付款额现值与租赁资产公 允价值孰低确认 C 长期负债的计量 ? 最低租赁付款额? US GAAP 美国公认会计原则? 在租赁期开始时最低租赁付款 额的现值不小于在租赁开始日 出租人的租赁资产的公允价值 减去履约成本( executory cost)如财产税后的余额的90%C 租入资产的计价? 与中国相同C 长期负债的计量 ? 最低租赁付款额的现值198Lease ― 租赁? PRC GAAP 新企业会计准 则C 贴现率的选用 ? 首选出租人的内含利率作为 折现率,其次是租赁合同规 定利率,最后是同期银行借 款利率 C 内含利率含义 ? 使最低租赁收款额(包括未 担保余值现值)等于租赁资 产公允价值的折现率 C 其他? 土地与房屋的出租不分 ? 售后租回的经营租赁可立即确 认收益，也可摊销，依据不同 情况? US GAAP 美国公认会计原则C 贴现率的选用? 首选承租人的增量借款利率, 除非知悉出租人的租赁内含 利率,并且该利率小于增量借 款利率,则采用出租人的租赁 内含利率 C 内含利率含义? 与中国相同C 其他? 土地与房屋的出租一般不分，但 如果土地价值超过租赁资产公允 价值25%，要分开考虑 ? 售后租回的经营租赁应在租赁期 摊销199Lease ― US GAAP? SFAS No.13DAccounting for leases‖ (1980) ? FIN No.19D Lease Guarantee of the Residual Value of Leased Property‖200案例释解? US GAAP 美国公认会计原则C 假设大唐公司于大明公司于日签署租赁协议，大明公司将一设备租赁 给大唐公司。起始期为日，租赁期为5年，每年支付租金25981.62元， 设备在租赁日的公允价值为100 000元，估计使用年限为5年，无残值。大唐公司 支付财产税为2000元，该款项包括在每年支付的租赁款中。承租方的增量借款利 率为11%。租赁设备采用直线法折旧。租赁方租赁投资报酬率为10%。最低租赁付款额== 租赁成本=(0) ×P(A/5,10)=23981.62 ×4. Dr. Leased Equipment under Capital Leases Cr. Lease Liability 000201案例释解Date Annual lease payment Executory costs Interest(10%) on Liability Reduction of lease liability Lease liabilitya 1/1/0