Unit 9 Financial statementWord下载.docx
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Unit 9 Financial statementWord下载.docx
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✧Utilities公共事业
英[ju:
'
tɪlɪtɪz]美[ju'
tɪlɪtɪz]
n.[经济学]效用(utility的名词复数);
实用;
公用事业;
神庙逃亡游戏中的一次性道具
✧Distributioncost销售成本
英[,dɪstrɪ'
bju:
ʃn]美[,dɪstrə'
bjuʃən]
n.分配,分布;
[法](无遗嘱死亡者的)财产分配;
[无线]频率分布;
[电]配电
✧Administrativeexpenses管理费用
英[əd'
mɪnɪstrətɪv]美[əd'
mɪnɪstreɪtɪv]
adj.管理的,行政的;
行政职位;
非战斗性行政勤务的
✧Financecost财务成本
英['
faɪnæ
ns]美[fə'
næ
ns,faɪ-,'
faɪ,næ
ns]
n.财政;
金融;
财源;
资金vt.为…供给资金,从事金融活动;
赊货给…;
掌握财政
✧Performance业绩
英[pə'
fɔ:
məns]美[pər'
fɔrməns]
n.表演;
演技;
表现;
执行
✧Earningspershare(EPS)每股盈余
ɜ:
nɪŋz]美['
ɜrnɪŋz]
n.收入,所得;
工资,报酬;
收益,利润
✧Liquidity流动性,偿债能力
英[lɪ'
kwɪdəti]美[lɪ'
kwɪdɪti]
n.流动性;
流动资金;
资产流动性;
<
财>
资产折现力
✧Solvency偿付能力
sɒlvənsi]美['
sɑlvənsi]
n.<
化>
溶解状态,溶解力;
偿付能力
✧Operatingactivity经营活动
ɒpəreɪtɪŋ]美['
ɑpə,retɪŋ]
adj.操作的;
营运的;
业务上的;
外科手术的
v.操作(operate的现在分词);
运转;
管理;
做外科手术
英[æ
k'
tɪvəti]美[æ
tɪvɪti]
n.活动;
活跃,敏捷;
活动力;
教育活动
✧Investingactivity投资活动
英[ɪnvestɪŋ]美[ɪnvestɪŋ]
v.投资,花费(invest的现在分词);
授予;
(把资金)投入;
投入(时间、精力等)
✧Financingactivity筹资活动[fai'
nsiŋ]
n.筹措资金;
理财;
筹集资金;
融资v.为…供给资金,从事金融活动(finance的现在分词)
II.IAS1Presentationoffinancialstatements
Showstheobjectiveoffinancialstatementsistoprovideinformationaboutthefinancialposition,financialperformance,andcashflowsofanentitythatisusefultoawiderangeofusersinmakingeconomicdecisions.Tomeetthatobjective,financialstatementsprovideinformationaboutanentity’s:
✧Assets
✧Liabilities
✧Equity
✧Incomeandexpenses,includinggainsandlosses
✧Contributionsbyanddistributionstoowners
✧Cashflows
IAS1presentationoffinancialstatementrequiresthecomponentsofacompletesetoffinancialstatementare:
✧Statementofchangesinequity
✧Note,includingasummaryofsignificantaccountingpoliciesandotherexplanatoryinformation.
✧Statementoffinancialpositionatthebeginningoftheearliestcomparativeperiodwhenanentityappliesanaccountingpolicy.
III.Statementoffinancialposition财务状况表
1.Thejournalentriesofmainbusinesstransactions
a)Salesofgoods
b)Purchaseofinventoryforresale
c)Purchaseofnon-currentassets
d)Paymentofexpensessuchasutilities
e)Introductionofnewcapitaltothebusiness
f)Distributionofdividends
Detailsrefertopage113-114.
2.Itemsinthestatementoffinancialposition
Thestandardspecifiesminimumheadings(iftheyexistatthedateoffinancialstatement)tobepresentedonthefaceofthebalanceasfollows:
a)Property,plantandequipment(PPE).
b)Investmentproperty.
c)Intangibleasset.
d)Financialasset.
e)Biologicalassets.
f)Inventory.
g)Tradeandotherreceivables.
h)Cashandcashequivalents.
i)Tradeandotherpayables.
j)Provisions.
k)Financialliabilities.
l)Currenttax.
m)Deferredtax.
n)Noncontrollinginterest(NCI).
o)Capitalandreserves.
IV.Statementofcomprehensiveincome综合收益表
Minimumitemsonthefaceofthestatementofcomprehensiveincomeshouldinclude:
a)Revenue.
b)Financecosts.
c)Shareoftheprofitorlossofassociatesandjointventures.
d)Pre-taxgainorlossrecognizedonthedisposalofassetsetc.
e)Taxexpense.
f)Profitorloss.
g)Eachcomponentofothercomprehensiveincomeclassifiedbynature.
h)Profitorlossfortheperiodattributabletonon-controllinginterestsandownersoftheparent.
i)Totalcomprehensiveincomeattributabletonon-controllinginterestsandownersoftheparent.
V.Statementofcashflows现金流量表
i.Threeclassificationsofstatementofcashflows
●Operatingactivities(relatingtothemainrevenueproducingactivities)
a.Cashreceiptsfromthesaleofgoodsandtherenderingofservices
b.Cashreceiptsfromroyalties(e.g.franchising,licensing),fees,commissionsandotherrevenue
c.Cashpaymentstosuppliersforgoodsandservices
d.Cashpaymentstoandonbehalfofemployees
e.Cashpaymentsoftaxesetc.
●Investingactivities(acquisitionanddispositionofPPEandothernon-currentassets,whicharenotforthetradingpurposes)
a.Cashpaymentstoacquireproperty,plantandequipment,intangiblesandothernon-currentasset
b.Cashreceiptsfromsalesofproperty,plantandequipment,intangiblesandothernon-currentasset
c.Cashpaymentstoacquiredebtandequityinstrumentofotherentities.
d.Cashreceiptsfromdisposalofdebtandequityinstrumentofotherentities,etc.
●Financingactivities(obtainingresourcesfromownersorthroughborrowingsandreturningresourcestotheowners)
a.Cashproceedsfromissuingshares.
b.Cashpaymentstoownerstoacquireorredeemtheentity’sshares.
c.Cashproceedsfromissuingdebentures,loans,notes,bondsandotherborrowings.
d.Cashrepaymentsofamountsborrowed,etc.
ii.Directandindirectmethodforcalculatingcashfromoperationactivities
1.Directmethod
Thedirectmethodshowseachmajorclassofgrosscashreceiptsandgrosscashpayments.Itisthesimplywaytoextracttheinformationfromtheaccountingrecord.Theoperatingcashflowssectionofthestatementofcashflowsunderthedirectmethodwouldappearsomethinglikethis:
Cash
receipts
from
customers
X
paid
to
suppliers
(X)
employees
for
other
operating
expenses
Interest
paid
Income
taxes
Net
cash
activities
2.Indirectmethod
Theindirectmethodadjustsaccrualbasisnetprofitorlossfortheeffectsofnon-cashtransactions.Theoperatingcashflowssectionofthestatementofcashflowsundertheindirectmethodwouldappearsomethinglikethis:
Operating
profit
(income
statement)
Add
depreciation
Loss
(profit)
on
sale
of
non-current
assets
(Increase)/decrease
in
inventories
(X)/X
receivables
Increase/(decrease)
payables
X/(X)
generated
operations
(paid)
flows
3.Thereasonswhycertainitemsareaddedandotherssubtractedareasfollows:
a.Expensewhichnotgeneratecashoutflow
Suchasdepreciationandamortisationisnotacashexpense,buthasbeendeductedinarrivingattheprofitfigure.Therefore,toeliminateitbyaddingitback.
b.Expensewhichnotinvolvedintheoperatingactivities
Suchasalossondisposalofanon-currentassetneedstobeaddedbackandaprofitdeducted.
c.Changesofcurrentassetexceptcash
●wehavespentcashonbuyinginventorysotheincreaseininventoriesmeanslesscash.
●Anincreaseinreceivablesmeansthecompany’sdebtorshavenotbeenpaidasmuch,andthereforethereislesscash.
d.Changesofcurrentliability
Ifwepayoffpayablesbycash,causingtheamountofpayabletodecrease,againwehavelesscash.
Summary:
Studentsshouldbefamiliarwiththedetailframeofthethreemainfinancialstatements.Especiallythestatementofcashflow,becausethecontentwithinthecashflowstatementisnotonlysimpleasthecashpaymentandcashreceipt.
Statementofcashflows
●Explaintheusesofthestatementofcashflows.
●Identifythemajorclassificationsofthestatementofcashflows.
●Prepareaclassifiedstatementofcashflows.
Beclearaboutthestructuresofthestatementofcashflows:
✧Operatingactivities
✧Investingactivities
✧Financingactivities
Instruction,illustration,discussion
Total6periods.
Studentsshouldbefamiliarwiththethreeclassificationsofcashflowstatement.Especiallythereasonsoftheaddingsanddeductionsfortheoperatingcashflowsunderindirectmethod.
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- 关 键 词:
- Unit Financial statement