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1、John Wiley 半年报,半年结束后二个月以内;年报,四个月以后). 一年的会计分期通称之为“财政年度”（ fiscal year）. 大部分企业采用公历年度（ calendar year ，January 1 to December 31)作为会计年度。,会计分期假设,收入（ income）的两个组成部分 收入（Revenue） 费用（Expenses） 毛收入（Gross income）与净收入（ Net income）,Two Components of Income,Income Recognition(收入确认),收入确认原则 只有当某种形式的资源增加或负债减少时才确认收入 只有
2、当某种形式的资源减少或负债增加时才确认费用 收入应该确认在它获得的当期,Income Recognition,当以下两个条件满足时，应该确认收入： -(a) 货物已经交付或服务已经提供 -(b) 盈利过程几乎完成,收入确认原则的应用,销售法 产品已经交付,或服务已经提供. 生产法与交付法 在交付产品时确认收入,不是在销售发生当日或现金收款日确认收入,譬如杂志订购 计时制（Time basis） 随着时间的推移来确认收入,例如,利息与房租 Percentage of completion (完成百分比法,形象进度法) 建筑行业,费用确认应该遵循配比原则（ matching principle）.
3、 配比原则是指费用必须与收入相配比.,Revenues earned this month,are offset against.,expenses incurred in earning the revenue,配比原则,Time-Period Assumption,Revenue-Recognition Principle,Matching Principle,Economic life of business can be divided into artificial time periods,Revenue recognized in the accounting period in
4、 which it is earned,Expenses matched with revenues in the period when efforts are expended to generate revenues,ILLUSTRATION 3-1 GAAP RELATIONSHIPS IN REVENUE AND EXPENSE RECOGNITION,调整分录,编制调整分录的目的: 1 收入应该记录在它获得的当期 2 费用应该确认在发生当期,ADJUSTING ENTRIES,3 需要通过调整分录对财务状况表与损益表的某些账户进行调整，使得它们的余额遵循： 会计分期假设 收入与成本
5、费用配比,每次编制财务报表之前需要编制调整分录 调整分录可以分为： 1 prepayments (prepaid expenses or unearned revenues) or(预付费用,预收货款Accounts in advance) 2 accruals (accrued revenues or accrued expenses)(应计收入,应计费用).,ADJUSTING ENTRIES,TYPES OF ADJUSTING ENTRIES(Weygandt, Kieso),预付项目 1 预付费用（Prepaid Expenses ）-费用已经用现金支付，在费用产生效益之前被记录为资
6、产 2 预收货款（Unearned Revenues） - 收进来的现金货款在收入获得（ earned）之前称之为负债,Accruals 1 Accrued Revenues 已经获得但尚未收到现金的收入(譬如，赊销确认销售收入,应计利息,被投资公司宣布发放股利等) 2 Accrued Expenses - expenses incurred but not yet paid in cash or recorded(已经发生但尚未付现或记录的费用),TYPES OF ADJUSTING ENTRIES,TYPES OF ADJUSTING ENTRIES(G. A. Welsch and C.
7、 T. Zlatkovich),Deferred items（递延项目） 1. Deferred expense (an asset account,usually called prepaid expense)(递延费用) Cash is paid before the related expense should be recognized; for example insurance premium paid in advance.(现金已经支付,但尚不能确认为费用,而应确认为资产,如预付账款,预付保险费,预付广告费,递延费用等等). 2. Deferred revenue (an li
8、ability account,usually called ) Cash is collected before the related revenue should be recognized; for example rent revenue collected in advance of occupancy.(已经收到现金,但尚不能确认为收入,而应确认为负债,如预收货款Accounts in Advance,Unearned Revenue).,TYPES OF ADJUSTING ENTRIES(G. A. Welsch and C. T. Zlatkovich,B. Accrued
9、 items（应计项目）: 1. Accrued expense (a liability account;usually called accrued liabilities)(应计费用) Cash is paid after the related expense is incurred;for example,wages earned by an employee but not yet paid. (费用已经发生,但尚未支付现金) 2. Accrued revenue (an asset account;related to revenues other than to sales a
10、nd services on credit;often called revenue receivable)(应计收入) Cash is collected after the related revenue is earned;for example,interest revenue earned but not yet collected. (收入已经发生,但尚未收到现金),TYPES OF ADJUSTING ENTRIES(G. A. Welsch and C. T. Zlatkovich,C. 其它尚未记录的内部成本分配，例如： 估计的坏账费用 Depreciation expens
11、e 产品销售成本 (with a periodical inventory system定期盘存制).,PIONEER ADVERTISING AGENCY, INC.,Trial Balance,October 31, 2002,Debit,Credit,Cash,$ 15,200,Advertising Supplies,2,500,Prepaid Insurance,600,Office Equipment,5,000,Notes Payable,$ 5,000,Accounts Payable,2,500,Unearned Revenue,1,200,Common Stock,10,0
12、00,Retained Earnings,-0-,Dividends,500,Service Revenue,10,000,Salaries Expense,4,000,Rent Expense,900,$ 28,700,$ 28,700,ILLUSTRATION 3-3 TRIAL BALANCE,调整分录的起点是对试算平衡表中的每个账项进行分析,确定平衡表的每个项目是否完整和反应及时.,PREPAYMENTS,Prepayments 包括 预付费用和预收货款（prepaid expenses or unearned revenues）. 针对预付项目的调整分录记录以下部分： 1 已经应该承
13、担的费用 2 本会计期获得的收入,Prepaid Expenses,Unearned Revenues,ILLUSTRATION 3-4 ADJUSTING ENTRIES FOR PREPAYMENTS,预付费用是付现性费用，在产生效益之前被记录为资产. 预付费用随着时间的推移，价值在被消耗和转移. 预付费用账户存在一种资产与费用的账户对应关系（An asset-expense account relationship ）.,PREPAID EXPENSES,在调整之前,资产被高估（overstated），费用被低估（understated）. 同预付费用科目有关的调整分录是借记费用类账户，
14、贷记资产类账户（a credit to an asset account）. 预付费用包括办公用品（supplies）,保险费和折旧（ depreciation）等。,PREPAID EXPENSES,预付项目：办公用品的调整分录,10月5日，Pioneer 广告公司购买了一批广告用办公用品,价值 $2,500 广告用办公用品 2,500 现金 2500 # 10月31日的试算平衡表显示，广告用办公用品账户的余额是$2,500 . 10月31日下班时存货盘点（An inventory count）表明库存办公用品的金额为$1,000 10月31日作以下调整分录: 广告性办公用品费用 1,500
15、 广告性办公用品 1,500 (记录办公用品消耗),Adjustment,日记账分录,Posting,October 31, an inventory count reveals that $1,000 of $2,500 of supplies are still on hand.,ADJUSTING ENTRIES FOR PREPAYMENTS SUPPLIES,ADJUSTING ENTRIES FOR PREPAYMENTS 保险费,例题:10月4日， Pioneer 广告公司支付 $600，购买了一年期的养老保险单.保单生效日期是10月1日. Oct.4 预付保险费 600 现金 600 (记录保险单的购买) Oct.31 保险费用 50 预付保险费 50 (记录保险费的摊销:$600/12=50),ADJUSTING ENTRIES FOR PREPAYMENTS INSURANCE,Journal Entry,Posting,October 31, an analysis of the policy reveals that $50 of insurance expires each month.,Adjustment,折旧（Depreciation）是指按照合理的方法将资产的购置成本在资产的使用寿命内
