财务会计FAchWord格式文档下载.docx
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财务会计FAchWord格式文档下载.docx
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SchoolofManagement,HUSTLearningObjectives1.Describethenature,type,andvaluationofcurrentliabilities.2.Explaintheclassificationissuesofshort-termdebtexpectedtoberefinanced.3.Identifytypesofemployee-relatedliabilities.4.Identifythecriteriausedtoaccountforanddisclosegainandlosscontingencies.5.Explaintheaccountingfordifferenttypesoflosscontingencies.6.Indicatehowtopresentandanalyzeliabilitiesandcontingencies.Chapter<
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SchoolofManagement,HUSTCurrentLiabilitiesandContingenciesCurrentPresentationandContingenciesLiabilitiesAnalysisWhatisaGainPresentationofliability?
contingenciescurrentliabilitiesWhatisaLosscurrentliability?
contingenciesPresentationofcontingenciesAnalysisofcurrentliabilitiesChapter<
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SchoolofManagement,HUSTWhatisaLiability?
FASB,definesliabilitiesas:
“probablefuturesacrificesofeconomicbenefitsarisingfrompresentobligationsofaparticularentitytotransferassetsorprovideservicestootherentitiesinthefutureasaresultofpasttransactionsorevents.”Chapter<
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IASB,definesliabilitiesas:
Aliabilityisapresentobligationoftheentityarisingfrompastevents,thesettlementofwhichisexpectedtoresultinanoutflowfromtheentityofresourcesembodyingeconomicbenefits.Onekeycharacteristicisthattheentitycannotavoidsettlingtheobligation.Thatis,thereislittleornodiscretiontoavoidthefutureoutflowofresources.Chapter<
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SchoolofManagement,HUSTExample:
liabilitylForexample,onJune10,YuriAndroventersintoacontracttodeliver10metrictonnesofcoaltoAleksaShastrionDecember1.Shastriagreestopay2,000forthedelivery.lThequestionthenis,doesShastrihavealiabilityonherbooksasofJune11?
Chapter<
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AccordingtotheFASB,aliabilityhasthreeessentialcharacteristics:
(a)itisapresentobligationthatentailssettlementbyprobablefuturetransferoruseofcash,goods,orservices;
(b)itisanunavoidableobligation;
and(c)thetransactionorothereventcreatingtheobligationhasalreadyoccurred.Chapter<
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SchoolofManagement,HUST中国企业会计准则l第二十三条负债是指企业过去的交易或者事项形成的、预期会导致经济利益流出企业的现时义务。
现时义务是指企业在现行条件下已承担的义务。
未来发生的交易或者事项形成的义务,不属于现时义务,不应当确认为负债。
l第二十四条符合本准则第二十三条规定的负债定义的义务,在同时满足以下条件时,确认为负债:
(一)与该义务有关的经济利益很可能流出企业;
(二)未来流出的经济利益的金额能够可靠地计量。
l第二十五条符合负债定义和负债确认条件的项目,应当列入资产负债表;
符合负债定义、但不符合负债确认条件的项目,不应当列入资产负债表。
Chapter<
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SchoolofManagement,HUSTWhatisaCurrentLiability?
Currentliabilitiesare“obligationswhoseliquidationisreasonablyexpectedtorequireuseofexistingresourcesproperlyclassifiedascurrentassets,orthecreationofothercurrentliabilities.”Thus,thedefinitionofcurrentliabilitiesforaparticularindustrywilldependuponthetimeperio(doperatingcycleoroneyear,whicheverislonger)usedindefiningcurrentassetsinthatindustry.ChapterLO1Describethenature,type,andvaluationofcurrentliabilities.<
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TypicalCurrentLiabilities:
Accountspayable.Customeradvancesanddeposits.Notespayable.Unearnedrevenues.Currentmaturitiesoflong-termdebt.Salestaxespayable.Short-termobligationsIncometaxespayable.expectedtoberefinanced.Employee-relatedDividendspayable.liabilities.ChapterLO1Describethenature,type,andvaluationofcurrentliabilities.<
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SchoolofManagement,HUSTChapter<
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AccountsPayable(tradeaccountspayable)Balancesowedtoothersforgoods,supplies,orservicespurchasedonopenaccount.Arisebecauseoftimelagbetweenreceiptofgoodsorservicesandthepaymentforthem.Thetermsofthesale(e.g.,2/10,n/30)stateperiodofextendedcredit.ChapterLO1Describethenature,type,andvaluationofcurrentliabilities.<
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NotesPayableWrittenpromisestopayacertainsumofmoneyonaspecifiedfuturedate.Arisefrompurchases,financing,orothertransactions.Notesclassifiedasshort-termorlong-term.Notesmaybeinterest-bearingorzero-interest-bearing.ChapterLO1Describethenature,type,andvaluationofcurrentliabilities.<
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13-2(AccountsandNotesPayable)Thefollowingareselected2007transactionsofSeanAstinCorporation.Sept.1-PurchasedinventoryfromEncinoCompanyonaccountfor$50,000.Astinrecordspurchasesgrossandusesaperiodicinventorysystem.Oct.1-Issueda$50,000,12-month,8%notetoEncinoinpaymentofaccount.Oct.1-Borrowed$50,000fromtheShoreBankbysigninga
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