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概述与简介 – 排定进度与课程架构
Overview and Introduction - Setting the Stage and the Course Framework (PDF)
Acknowledgement is hereby given to Professor G. Peter Wilson for his authorship of the following works incorporated into this slideshow:
- The Five Challenges (slides 4-5)
- "What Do Intel and Accountants Have in Common?" (slides 9-16)
- A Conceptual Framework for Financial Accounting (slide 17)
目标：
Objectives:
1.建立工作关系：我们的责任是什么？
1. Build a working relationship: What are our responsibilities?
2.回答如下问题：会计师是做什么的？为什么它很重要？
2. Answer the following: What do accountants do and why is it important?
3.理解课程目标和挑战，以及我们的策略。
3. Understand the course objective and challenges, and our strategy to meet them.
4.对课程架构形成初步认识。
4. Begin to gain an understanding of the course framework.
5.了解单一事件如何影响财务报表。
5. Understand how individual events affect financial statements. |
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会计应计原则(PDF)
Principles of Accrual Accounting (PDF)
目标：
Objectives:
1.理解应计制会计与现金制会计的区别。
1. Understand how accrual accounting differs from a cash basis.
2. 形成对会计应计科目分类的基本想法。
2. Develop a mental model for classifying types of accounting accruals.
3. 了解应计基础如何影响财务报表。
3. Understand how accruals affect the financial statement.
4. 熟悉基本簿记方法及其对财务的影响。
4. Become familiar with the basic bookkeeping model that illustrates how record keeping impacts the financials.
5. 了解会计周期:
5. Understand the accounting cycle:
a. 记录会计期间内的事项
a. recording events during the accounting period,
b. 期末会计调整
b. end-of-period adjustments,
c.结束会计分录
c. closing entries,
d.编制财务报表
d. financial statement preparation.
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课程预习问题：
Class Preparation Questions:
1.损益表和资产负债表之间是如何互相联系的？
1. How do the Income Statement and the Balance Sheet relate to one another?
2.一家公司的期末保留盈余代表什么？在Pratt的167页的表4-11中，为什么净利润同时出现在损益表和保留盈余表中？为什么期末保留盈余余额不等于资产负债表中的期末现金余额？
2. What does a firm's ending balance of Retained Earnings represent? In Figure 4-11 on p. 167 of Pratt, Why does Net Income appear on both the Income Statement AND the Statement of Retained Earnings? Why does Ending Retained Earnings Balance not equal Ending Cash Balance on the Balance Sheet?
3.你如何确定一家公司采用的财务期间？为什么有些公司采用不同于西历年度的财务期间？
3. How do you determine what fiscal period a firm is using? Why would companies use something other than calendar year as a fiscal period?
4.从财务报告的角度，持续性与一致性有什么不同？为什么美国会计准则要求使用前者，而不是后者？
4. From a financial reporting perspective, what's the difference between consistency and uniformity? Why do U.S. accounting principles require the former but not the latter?
5成本的资本化与费用化有何不同？
5. What is the difference between capitalizing and expensing a cost?
6.对房产、厂房、设备的折旧计提怎样例证了配比原则？
6. How is recognizing depreciation for PP&E an example of the Matching Principle?
7.Pratt E4-19 (我们将在课堂上做该题)
7. Pratt E4-19 (we will do this in class).
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年度报告的要素与财务比率(PDF)
Elements of an Annual Report and Financial Ratios (PDF)
目标：
Objectives:
1.熟悉年度报告的重要部分：
1. Become familiar with the main parts of an annual report:
a.CEO的信
a. CEO's letter,
b.业务简介
b. description of business activity,
c.管理层讨论与分析
c. management discussion and analysis,
d.审计报告
d. audit report,
e.财务报表
e. financial statements,
f.会计程序的描述
f. description of accounting procedures,
g.附注
g. footnotes.
2.理解四张财务报表的用途：
2. Understand the purposes of the four financial statements:
a.资产负债表
a. balance sheet,
b.损益表
b. income statement,
c.现金流量表, 以及
c. statement of cash flows, and
d.业主权益变动表
d. statement of owners' equity.
3.了解与财务报表中的各项专案相关的各类经济活动，以及财务报告的使用者认为这些项目有用的原因。
3. Become familiar with the types of economic activity that are associated with common financial-statement line items, and thus the reasons why users of financial reports might find these items useful.
4.理解确认资讯与披露资讯之间的区别。
4. Understand the distinction between recognition and disclosure of information.
5.开始了解常用的财务比率。
5. Begin to understand commonly-used financial ratios. |
课堂预习问题
Class Preparation Questions:
关于Intel的2002年年度报告的问题 (PDF)
Questions about the Intel 2002 Annual Report (PDF) |
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收入认定与应收帐款 (PDF)
Revenue Recognition and Accounts Receivable (PDF)
目标：
Objectives:
1.讨论在应计制会计下确认收入的条件：一家公司应该确认收入，当它被确信
1. Discuss the criteria for revenue recognition under accrual accounting: a firm recognizes revenue when it is deemed to be
a.已经赚到的，而且
a. earned and
b.可以收回的。
b. collectible.
2.介绍与应收款项相关的各类资产备抵科目：备抵可疑帐户(ADA)，备抵销货退回，以及递延所得。
2. Introduce the different types of contra-asset accounts related to Accounts Receivable: Allowance for Doubtful Accounts ("ADA"), Allowance for Returns, and Deferred Income Liability.
3.理解计算备抵可疑帐户的三种方法：直接法，营收比例法，和账龄法。
3. Understand the three alternative methods used to calculate the Allowance for Doubtful Accounts: direct method, percentage of sales, and aging.
4.详细的案例练习：回推Intel 2001年的现金回收。
4. Work on a detailed example: reverse engineering Intel's cash collections in 2001. |
课程预习问题：
Class Preparation Questions:
1.认列收入所需要的准则？
1. What are the criteria necessary to recognize revenue?
2. 了解在何种情境下有动机去操纵收入认列时点?如何操纵?包括何项风险?
2. Under what circumstances would managers have the incentive to manipulate the timing of revenue recognition? How would they do it? What risks are involved?
3. 为何不能直接减除应收帐款所估计的备抵呆帐,而使用备抵科目?
3. Instead of using an ADA (Allowance for Doubtful Accounts) account, why can't we just subtract estimated future write-offs from the Accounts Receivable?
4. 教科书: Pratt, J. 《经济情势下的财务会计》(Financial Accounting in an Economic Context). 第五版, John Wiley & Sons, Inc. (Hereafter cited as Pratt)出版的问题E6-7？
4. Problem E6-7 from the course textbook: J. Pratt. Financial Accounting in an Economic Context. 5th ed. John Wiley & Sons, Inc.
5.英代尔公司收入认列原则为何?
5. What is Intel's revenue recognition policy?
6. 你如何去计算英代尔公司2002年现金收款(提示:参考课文附注)
6. How would you go about calculating Intel's cash collections in 2002? (Hint: preview the class lecture notes). |
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收入认定
Revenue Recognition
目标：
Objectives:
1.强化并加深你对收入认定的理解。
1. Reinforce and extend your understanding of revenue recognition.
2.阐明会计数字如何影响它们所反映的经营决策。
2. Illustrate how accounting numbers can influence the operating decisions they reflect. |
课程预习问题：
Class Preparation Questions:
除了Circuit City (CC)文后的两个问题外，回答下列问题：
In addition to the two questions at the back of Circuit City (CC), answer the following:
1.请分别说明在第2页和第3页描述的3种会计处理方法下，BSE(资产负债表等式)对下列事项的影响。
1. Show the BSE (Balance Sheet Equation) effects of the following events under the 3 accounting alternatives described on pp. 2 and 3.
a.在1990年1月1日，CC的音响的售价为$1,000/台。存货的成本为$900/台。顾客另支付$100取得2年的保修，CC希望其中$20可以用来抵消保修期内(截止1991年12月31日)的零部件和人力成本。
a. On 1/1/90, CC sells a stereo for $1,000 cash. Cost of inventory is $900. Customer also pays $100 cash for 2-year warranty coverage, which CC expects to require $20 in parts and labor over that period (through 12/31/91).
b.1990年12月，顾客进行了音响检查，CC的实际成本为$8。
b. 12/90, the customer brings the stereo in for inspection. Actual cost to CC is $8.
c.1991年12月，顾客又进行了音响检查，CC的实际成本为$15。
c. 12/91, the customer brings the stereo in again; actual cost to CC is $15.
2.比较分析在3种会计处理方法下，上述情况下的年度和总体净利润(如，1990年和1991年的净利润总和)。
2. Compare yearly and total Net Income (i.e., for 1990 + 1991) of the scenario posed above under the three accounting treatments.
3.如果FASB要求Circuit City修改它对保修范围扩大和产品维修合同的会计处理，那么对它的财务报表会产生何种影响？如果对这一变动的影响进行定量估计，你需要哪些额外的资讯或假设？
3. How will Circuit City's financial statements be affected if the FASB requires them to change the accounting treatment for extended warranty and product maintenance contracts? What additional information or assumptions would you need to estimate the dollar impact of this change?
4.作为CC的财务报表的使用者(债权人，投资人等)，你希望它们如何反映保修范围扩大的合同？为什么？
4. As a user (lender, investor) of CC's financial statements, how would you prefer they account for extended warranty contracts? Why? |
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存货会计和销售成本 (PDF)
Accounting for Inventory and COGS (PDF)
目标：
Objectives:
1.了解与存货相关的3个决策：
1. Understand three decisions related to accounting for inventory:
a.产品成本 (管理会计)。
a. Product Costing (managerial accounting).
b.从存货到销售成本的成本流动。
b. Cost-flows from inventory to Cost of Goods Sold.
c.价值调整。(期中考后)
c. Valuation adjustments (after midterms).
2.开始了解下列相关问题：
2. Begin to understand these related issues:
a.可选的会计方法(着重于后进先出和先进先出)。
a. Alternative accounting rules (focus on LIFO and FIFO).
b.报告的结果。
b. Reporting consequences.
c.术语和概念。
c. Terms and concepts.
d.计算。
d. Computations.
e.税务影响。
e. Tax effects. |
课程预习问题：
Class Preparation Questions:
1.计算成本流动(从存货到销售成本的价值流动)的四种主要方法是什么？这些方法与销售的产品的实际流动之间有什么联系？
1. What are the four major alternatives for calculating cost-flow (flow of value from inventory to COGS)? How do these relate (if at all) to the physical flow of products sold?
2.当成本随着时间推移增加时，哪种方法(LIFO或FIFO)会导致报告的净利润偏高？在资产负债表中列式的存货价值偏高？
2. When costs are increasing over time, which assumption (LIFO or FIFO) results in higher reported Net Income? In a higher reported value for Inventory on the Balance Sheet?
3.“LIFO准备”是什么？哪些因素使得它增加或减少？
3. What does "LIFO Reserve" represent? What causes it to increase or decrease?
4.Intel采用的是LIFO还是FIFO？你从哪里找到这一资讯的？
4. Does Intel use LIFO or FIFO? Where would you find this information?
5.计算2002年Intel的存货周转率。
5. Calculate Intel's 2002 Inventory Turnover ratio.
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配比(配合)原则和长期资产 (PDF)
The Matching Principle and Long-lived Assets (PDF)
概念与目标：
Concepts and Objectives:
1.更理解配比（合）原则的含义（应用）:
1. Understand more applications of the matching principle:
a.将历史成本分摊到未来的收入。
a. Allocating historical costs to future revenues.
b.对与未付清的债务相关的费用进行应计处理。
b. Accruing expenses related to outstanding obligations.
2.理解“折旧”概念和用于计算折旧的假设。
2. Understand the concept of "Depreciation" and the assumptions used to calculate depreciation.
3.进一步学习如何将相关的财务报表资讯转换成会计分录。
3. Continue to learn how to reverse engineer related accounting entries from financial statement information.
4.开始理解和评价现金流量表。
4. Begin to understand and appreciate the Statement of Cash Flows. |
课程预习问题：
Class Preparation Questions:
1.解释房产、厂房、设备折旧如何体现了配比原则？
1. Explain how depreciating PP&E is an example of the matching principle.
2.出售一项长期资产时，如何确定交易的盈利或损失(如果有的话)？为什么会产生盈利或损失？它对损益表和现金流量表会有哪些影响？
2. When a long-lived asset is sold, how is the gain or loss (if any) determined? Why would a gain or loss arise? How would it affect the Income Statement and Statement of Cash Flows?
3.累计折旧科目与你以前见过的哪些资产会计科目相似？
3. How is the Accumulated Depreciation account similar to other asset accounts you have seen in the past?
4.2002年末，Intel的房产、厂房、设备总值和累计折旧分别是多少？2002年Intel购买了多少房产、厂房、设备？
4. What was the value of Intel's gross PP&E and accumulated depreciation at the end of 2002? What is Intel's depreciation expense for 2002? How much PP&E did Intel purchase in 2002?
5.Pratt: 练习题9-10(仅涉及直线法)，练习题9-15 (a小题和c小题，使用BSE而不是日记账)。
5. Pratt: E9-10 (straight-line only), E9-15 (parts a. and c. only, use the BSE instead of journal entries).
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配比原则：土地、厂房与设备
Matching Principle: Property, Plant, and Equipment
目标：
Objectives:
1.强化和延伸您对权益、厂房与设备的理解。
1. Reinforce and extend your understanding of accounting for property, plant, and equipment.
2.进一步了解使用和判断挑战是如何互相承接的，尤其是依赖于业务、个人决策制定和法规环境。
2. Better appreciate how the usage and judgment challenges are contextual, depending especially on the business, the individuals making decisions, and the regulatory environment.
游戏计划与课堂教学：
Game Plan and Class Pedagogy:
案例讨论。
Case discussion. |
课程预习问题：
Class Preparation Questions:
关于Delta和Pan Am的案例预习问题 (PDF)
Case preparation questions for Delta and Pan Am (PDF) |
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现金流量表(PDF)
The Statement of Cash Flow (PDF)
目标：
Objectives:
1.了解现金流量表的用途。
1. Understand the purpose of the SCF.
2.区别现金流量表的三个部分。
2. Distinguish between the three sections of the SCF.
3.了解直接法与间接法现金流量表的不同。
3. Understand the differences between the direct and the indirect SCF.
4.理解如何根据损益表和资产负债表推出间接法现金流量表。
4. Understand how to derive the indirect SCF from the Income Statement and the Balance Sheet.
现金流量表的注解及举例(PDF)
Note on Cash Flow Statements, with examples (PDF).
XYZ公司：采用直接法和间接法编制现金流量表的练习(PDF)
XYZ Company: An Exercise for Preparing the Statement of Cash Flows using the Direct and Indirect Methods (PDF). |
课程预习问题：
Class Preparation Questions:
1.说明直接法和间接法现金流量表的不同。
1. Explain the differences between the direct and the indirect SCF.
2.为什么一家公司的净利润与它当年增加的净现金不同？
2. Why is a company's Net Income different from its net cash increase for the year?
3.在间接法现金流量表的营运活动部分，为什么折旧费用要重新加回现金流中？
3. In the Operating Activities section of the indirect SCF, why is depreciation expense added back into the cash flow?
4.在间接法现金流量表的营运活动部分，为什么要减去应收帐款等资产科目的增加？
4. In the Operating Activities section of the indirect SCF, why do you subtract an increase in an asset account such as Accounts Receivable?
5.阅读Intel的现金流量表，2001年它的存货是增加了还是减少了？变化值是多少？那么Intel的应付账款呢？
5. Looking at Intel's SCF, did Inventories increase or decrease in 2001? By how much? What about Intel's Accounts Payable?
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期中考
Midterm Exam |
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税务会计(PDF)
Accounting for Taxes (PDF)
(这个题目较难——预习是非常重要的)
(This subject can be tough - preparation is essential)
目标：
Objectives:
1.了解税务会计和财务会计的不同：
1. Understand the differences between tax accounting and financial accounting:
a.时间（课税时点）：暂时性差异。
a. Timing: temporary differences.
b.范围（应否课税）：永久性差异。
b. Scope: permanent differences.
2.理解下列事项对所得税的影响：
2. Understand the effects of events on income taxes
a.净营业损失。
a. Net operating losses.
b.备抵评价。
b. Valuation allowances.
c.税率的变化。
c. Changes in tax rates.
3.理解“递延税金负债”和“递延税金资产”的概念。
3. Explore the concepts of "Deferred Tax Liability" and "Deferred Tax Asset."
4.解释所得税披(揭)露。
4. Interpret income tax disclosures.
案例：理解净营业损失跨期、未来税率变动和估价备抵 (PDF)
Example to Illustrate Net Operating Tax-Loss Carry forwards, Changes in Future Tax Rates, and the Valuation Allowance (PDF). |
课程预习问题：
Class Preparation Questions:
1.对财务报告和按照国内税收法报告的目的加以区别。
1. Distinguish between the objectives of financial reporting and the reporting according to the Internal Revenue Code.
2.什么是暂时性差异？请举例。什么是永久性差异？请举例。
2. What is a temporary tax difference? What are some examples? What is a permanent tax difference? What are some examples?
3.什么是有效税率？为什么它可能与法定的税率不同？
3. What is the effective tax rate? Why might it be different from the statutory tax rate?
4.为什么税务用途的加速折旧法产生了一项负债？
4. Why does the accelerated method of depreciation for tax purposes lead to a liability?
5.2002年Intel应缴纳多少税款？其中有多少是当年缴纳的？有多少是递延的？
5. What was Intel's provision for taxes in 2002? How much of it was current and how much was deferred?
6.Intel有递延税金资产还是递延税金负债？Intel的递延税金资产和负债主要来自于哪里？在2002年它用现金支付了多少所得税？
6. Does Intel have net deferred tax assets or liabilities? What were Intel's largest sources of deferred tax assets and liabilities? How much cash was paid during 2002 for income taxes?
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有价证券及其价值调整(PDF)
Marketable Securities and Valuation Adjustments (PDF)
目标：
Objectives:
1.了解会计在何种情况下从“交易模式”转向市场价值驱动(导向)模式。
1. Understand when accounting departs from the "transactions-based" model and towards market-driven valuations.
2.说明在采用存货的“成本或市价孰低”法则时判断的作用。
2. Illustrate the role of judgment in applying the LCM rule for inventory.
3.理解有价证券是如何根据公司的资产负债表进行评价的。
3. Understand how marketable securities are valued on companies' Balance Sheets.
4.了解价值调整对损益表的影响。
4. Understand the Income Statement effects of valuation adjustments. |
课程预习问题：
Class Preparation Questions:
1.在何种情况下对资产负债表中的资产和负债价值采用市场价值？
1. When should market values be used in the valuation of assets and liabilities in the Balance Sheet?
2.“按市场调整”原则是否会影响现金流量？
2. Are there cash flow effects of the "mark-to-market" rule?
3.之前的一般公认会计原则要求，在有价证券组合的基础上，按照成本与市价孰低原则记录有价证券。如果经理人希望增加所得，那么这条原则将会导致哪些行为？“按市价调整”原则将如何减少这些行为？
3. The former GAAP requires lower-of-cost-or-market in the accounting for marketable securities, applied on a portfolio basis. If managers have the incentive to increase earnings, what behavior is induced by this rule? How does "mark-to-market" mitigate this behavior?
4.新的一般公认会计原则赋予经理人根据其持有有价证券的目的来进行分类。虽然大部分有价证券都是按照市价调整的，新GAAP仍然允许有价证券(尤其是债券)按照历史成本计价。这一新原则是否提高了会计衡量公司业绩的能力？
4. The new GAAP gives discretion to managers on how marketable securities are classified, based on managers' intent. Although most securities are marked-to-market, this new GAAP still allows securities (in particular, debt securities) to be carried at historical cost. Given this discretion in classification, does the new rule improve the ability of accounting to measure firm performance?
5.2002年年底，Intel持有的可销售的证券的市场价值是多少？Intel持有这些证券的初始成本是多少？增值/贬值的税务影响是什么？
5. What was the market value of the Available for Sale securities held by Intel at the end of 2002? What was the original cost to Intel? What was the tax effect of the appreciation/depreciation? |
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流动负债和或有事项，以及长期负债简介 (PDF)
Current Liabilities and Contingencies and an Introduction to Long-Term Debt (PDF)
目标：
Objectives:
1.理解短期（流动）负债的特点和报告要求。
1. Understand the nature and reporting requirement of short-term liabilities.
2.说明在处理或有事项时对会计数字的可靠性和相关性的权衡。
2. Illustrate the trade-off between reliability and relevance of accounting numbers in the accounting for contingencies.
3.理解货币的时间价值和现值的计算方法。
3. Understand the time value of money and the mechanics of present value calculations. |
课程预习问题：
Class Preparation Questions:
旅客飞行里程计划的会计问题(PDF)
Accounting for Frequent Fliers Questions (PDF)
对于流动负债：Intel有哪种流动负债？它披露了何种或有事项？为了抵消或有事项的影响，Intel计提了多少或有负债？
For current liabilities: What kind of current liabilities does Intel have? What types of contingencies does it disclose? How much did Intel accrue to cover contingencies?
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长期负债 (PDF)
Long-Term Debt (PDF)
目标：
Objectives:
1.理解长期负债的相关术语，如面值、票面利率与有效利率、贴现、溢价以及抵押等。
1. Understand the terminology of long-term debt including par value, stated versus effective interest rate, discounts, premiums, and mortgages.
2.了解长期负债如何影响财务报表。
2. Understand how long-term debt affects the financial statements over time. |
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负债与估值
Debt and Valuation
目标：
Objectives:
1.理解在确定备抵价值时判断发挥的作用。
1. Understand the role of judgment in determining valuation allowances.
2.理解影响这一判断的重要因素。
2. Understand important factors that can influence this judgment.
3.了解各个利益方对报告数字的影响——他们对报告数字施加的压力。
3. Understand how various parties influence the reported numbers -- the pressure they put on the reported numbers.
4.加强你对簿记和报告的理解，并搜集与备抵价值相关的问题。
4. Reinforce your understanding of record keeping and reporting and search issues related to valuation allowances.
5.简介银行术语和概念。
5. Introduce banking terms and concepts. |
课程预习问题：
Class Preparation Questions:
关于第一国家银行公司
First National Bank Corporation Class
预习问题和作业 (PDF)
Preparation and Homework Questions (PDF)
特别说明：第一国家银行是建立在之前的3个章节的，你应该回顾这些章节中的术语和概念。课程预习问题将引导对这个案例的讨论。与本章节相关的经济行为集中在与贷款相关的信用分析。会计方面的决策主要是确定备抵呆账，这是需要相当多的判断的。这个案例涉及到受这一会计决策影响的多方使用者。
Special Note: First National Bank builds on the previous three sessions and you should review the terms and concepts from those sessions. The class preparation questions will guide the case discussion. The economic activity for this session centers on credit analyses related to loans. The accounting decision is determining the allowance for bad debts, a decision that requires considerable judgment. The case refers to numerous users' decisions that are affected by this accounting decision.
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租赁 (PDF)
Leases (PDF)
目标：
Objectives:
1.了解租赁存在的原因，并区分经营性租赁和资本性租赁的不同
1. Understand the rationale for leasing, and the distinction between operating and capital leases.
2.理解经营性租赁和资本性租赁的损益表和资产负债表的不同。(注：我们主要讲解承租方的会计处理，而非出租方)游戏计划与课堂教学；
2. Understand the Income Statement and Balance Sheet differences between operating and capital leases. (Note: we will focus on accounting from the lessee's perspective, not the lessor.)
游戏计划与课堂教学：
Game Plan and Class Pedagogy:
讲授与指导讨论：
Lecture and directed discussion. |
课程预习问题：
Class Preparation Questions:
1.公司租赁而不是购买房产、厂房、设备的经营方面和财务方面的好处有哪些？会为公司带来哪些不利？
1. What are the operational and the financial advantages to a company to lease as oppose to purchase PP&E? What are some disadvantages?
2.与资本性租赁会计处理相比，经营性租赁的会计处理有哪些优劣势？
2. What are the advantages and disadvantages of accounting for a lease as an operating lease versus a capital lease?
3.资本性租赁有哪些会计条件？
3. What are the accounting criteria for a capital lease?
4.Intel租赁的房产、厂房、设备是经营性租赁还是资本性租赁？2002年Intel的租赁费用是多少？2003年，Intel对其所有不可撤销的租赁的最低承诺是多少？
4. Does Intel lease its PP&E under capital leases or operating leases? What was Intel's lease expense in 2002? What is Intel's minimum commitment under all its non-cancelable leases in 2003?
课程预习习题：
Class Preparation Problem:
1.租赁：资本性租赁与经营性租赁 (PDF)
1. Leases: Capital vs. Operating (PDF)
2.空白租赁表格 (XLS)
2. Leases Blank Spreadsheet (XLS) |
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股东权益 (PDF)
Stockholders' Equity (PDF)
目标：
Objectives:
1.理解股东权益的组成要素
1. Understand the components of stockholders' equity.
2.理解各种交易对股东权益的影响。
2. Understand the effects various transactions have on stockholders' equity.
3. 进一步理解基于股东权益的财务比率。
3. Better understand ratios based on stockholders' equity.
4. 开始了解股票选择权会计。
4. Begin to understand the accounting for stock options. |
课程预习问题：
Class Preparation Questions:
1.股东(业主)权益包括哪些组成部分？
1. What are the components of Stockholders' (Owners') Equity?
2.什么是每股盈余EPS？稀释后的每股盈余与一般每股盈余有哪些不同？
2. What is EPS? How does diluted EPS differ from EPS?
3.什么是库存股票？
3. What is Treasury Stock?
4.什么是股票选择权？它们会对股东权益产生哪些影响？
4. What are stock options? How do they affect stockholders' equity?
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收(并)购 (PDF)
Acquisitions (PDF)
目标：
Objectives:
1.理解用于收(并)购的会计方法，以及它们根据收购方对被收购方的投资比重有所不同。
1. Understand that the accounting method used for acquisitions depends on the extent to which the investor exerts influence over the investee.
2.了解在权益法下收到的股利与被投资方收入对投资方的财务报表的影响。
2. Understand the effects of dividends received and investee income on the financial statements of the investor under the equity method.
3.理解合并会计对投资方的资产负债表和损益表的影响。
3. Understand the effects of consolidated accounting on the balance sheet and income statement of the investor:
a.收(并)购会影响股东权益吗？
a. Does an acquisition effect shareholders' equity?
b.损益表和资产负债表中的少数者权益代表什么？
b. What do minority interests on the income statement and balance sheet represent?
c.如何计算商誉？
c. How is goodwill computed? |
课程预习问题：
Class Preparation Questions:
1.权益法与合并法有哪些不同？
1. What are the differences between the equity method and the consolidation method?
2.合并会计的购入法与联营法有哪些不同？
2. What are the differences between the purchase and the pooling methods of consolidation?
3.合并法如何处理少数者权益？
3. How are minority interests treated under the consolidation method?
4.如果被收购公司的公平市价低于对该公司的收购价格，会出现什么情况？这个额外的部分在母公司的资产负债表中将如何体现？
4. What happens if the fair market value of the assets of an acquired company is less than the purchase price of the company? How is this excess amount recorded on the Balance Sheet of the parent company?
5.Intel为这些收(并)购支付了多少钱？这些买来的资产的市值总共是多少？2002年Intel确认的这些收(并)购中商誉的总值是多少？
5. How much did Intel pay for these acquisitions? What was the total market value of the assets acquired? What was the total amount of goodwill associated with theses acquisitions that Intel recognized in 2002?
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财务报告的当前议题
Current Issues in Financial Reporting
目标：
Objectives:
1.进一步了解与合并会计报表相关的问题。
1. Better understand issues associated with consolidated financial reporting.
2.解决在大众以及财经报纸中提到的财务会计问题。
2. Address recent accounting issues raised in the popular and financial press.
3.给你时间去学习递延税务会计、有价证券会计、租赁会计等。
3. Give you time to learn deferred taxes, marketable security accounting, leases, etc. |
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财务会计机构简介
Introduction to FSA
目标：
Objective:
1.通过一个综合性案例分析汇总你的财务报告知识。
1. Synthesize your knowledge of financial reporting through a comprehensive case analysis. |
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课程回顾与总结
Course Review and Wrap-up
目标：
Objective:
1.回顾课程架构和课程材料，并介绍其他相关课程
1. To review the course framework and course material and preview related courses. |
课程预习问题：
Class Preparation Questions:
由你个人决定，根据需要，对你对课程材料的掌握程度感到满意。
Up to you and as needed to feel comfortable with your mastery of the course material. |
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期末考
Final Exam |
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