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1、为了适应公司新战略的发展，保障停车场安保新项目的正常、顺利开展，特制定安保从业人员的业务技能及个人素质的培训计划香港财务报告准则10常用的會計準則/retype/zoom/dbb68a98271fefaea?pn=2&x=0&y=0&raww=631&rawh=353&o=jpg_6_0_&type=pic&aimh=&md5sum=aa4e1fa3617e69e7063e32e3ab&sign=2a00a09a48&zoom=&png=861-1778&jpg=-target=_blank点此查看HKAS1PresentationofFinancialStatements?HKAS2Inve
2、ntories?HKAS7CashflowstatementsHKAS8AccountingPolicies,ChangesinAccountingEstimates?HKAS10EventsaftertheBalanceSheetDate?HKAS11ConstructioncontractsHKAS12Incometaxes?HKAS14SegmentreportingHKAS16Property,PlantandEquipment?HKAS17Leases?HKAS18RevenueHKAS19Employeebenefits?HKAS20Accountingforgovernmentg
3、rantsanddisclosureofgovernmentassistanceHKAS21TheEffectsofChangesinForeignExchangeRates?HKAS23BorrowingCosts?HKAS24RelatedPartyDisclosures?HKAS26AccountingandReportingbyRetirementBenefitPlansHKAS27ConsolidatedandSeparateFinancialStatements?HKAS28InvestmentsinAssociates?HKAS29FinancialReportinginHype
4、rinflationaryEconomiesHKAS30DisclosuresintheFinancialStatementsofBanksandSimilarFinancialInstitutionsHKAS31InvestmentsinJointVentures?HKAS32FinancialInstruments:DisclosureandPresentation?HKAS33EarningsPerShareHKAS34InterimFinancialReporting?HKAS36ImpairmentofAssets?HKAS37Provisions,contingentliabili
5、tiesandcontingentassetsHKAS38IntangibleAssets?HKAS39FinancialInstruments:RecognitionandMeasurementHKAS40InvestmentProperty?HKAS41Agriculture?會計入賬的方法現金概念賬(Cashbasis)?應計會計制(Accrualbasis)?設置帳戶複式記賬填制憑證?審核憑證登記賬簿?成本計算?財產清查?編製財務報告?AccountingmethodsContentshide?1CashbasisIssueswithcashbasisoExampleo?2Accrua
6、lbasis3ComparisonoAsimpleexample?4OtherconsiderationseditCashbasisCash-basisaccountingisamethodofbookkeepingthatrecordsfinancialeventsbasedoncashflowsandcashposition.Revenueisrecognizedwhencashisreceivedandexpenseisrecognizedwhencashispaid.Incash-basisaccounting,revenuesandexpensesarealsocalledcashr
7、eceiptsandcashpayments.Cash-basisaccountingdoesnotrecognizepromisestopayorexpectationstoreceivemoneyorserviceinthefuture,suchaspayables,receivables,andprepaidexpenses.Thisissimplerforindividualsandorganizationsthatdonothavesignificantamountsofthesetransactions,orwhenthetimelagbetweentheinitiationoft
8、hetransactionandthecashflowisveryshort.Twotypesofcash-basisaccountingexist:strictandmodified.Strictcash-basisfollowsthecashflowexactly.Modifiedcash-basisincludessomeelementsfromaccrual-basisaccountingsuchasinventoryandpropertycapitalization.editIssueswithcashbasisCash-basisaccountingfailstomeetGAAPr
9、equirementsbecauseitdoesnotadheretothefollowingtwoGAAPprinciples:?Revenuerecognitionprinciple-revenueshouldberecognizedwhenitisrealized(acreditsale)?Matchingprinciple-revenueshouldbematchedtotheexpenseifpossible(salestoCOGS)Additionally,cash-basisaccountingisnotviableforcostaccountinginmanufacturing
10、operationsbecauseexpensescannotalwaysbecorrectlyassociatedwithproductcosts.editExampleWhenyoupayyourrent,yourlandlordwouldrecordanincomeeventatthetimehereceivesyourpayment.Thelandlordwouldsubsequentlyrecordanexpenseeventwhenhepaystherentalagenttheirfeeforyourapartment.Itistheaccountingmethodusedbymo
11、stindividuals,andbysomebusinesses,thathavelimitedpayablesorreceivablesorwhoseincomeandexpensecashflowsarecloselyassociatedwitheachotherintime.AsimplifiedIncomeStatementandBalanceSheetforcashbasisaccountingmightlooklikethefollowing:VandalayIndustriesIncomeStatementFortheyearendedDecember31,XXRevenue.
12、$1,000Expense.800-Netincome.$200=VandalayIndustriesBalanceSheetAsatDecember31,XXAssetsCash.$5,500-Totalassets.$5,500=LiabilitiesandStockholdersEquityCommonstock.5,500-XX年济南会计继续教育答案注：答案为下图所选课时的答案第1部分判断题题号：Qhx所属课程：企业会计准则解释1-3讲解1.A+H股公司，除关联方披露和企业合并两项差异外，对于同一交易事项，应当在A股和H股财务报告中采用相同的会计政策、运用相同的会计估计进行确认、计量和
13、报告。A、对B、错正确答案：B解析：未找到解析题号：Qhx所属课程：企业会计准则解释1-3讲解2.企业对联营企业及合营企业的投资应采用权益法核算，并在计算确认应分享收益时考虑与其之间内部交易损益等特有因素。A、对B、错正确答案：A解析：未找到解析题号：Qhx所属课程：企业会计准则解释1-3讲解3.企业为订立合同发生的差旅费等，不得计入合同成本，而是应计入当期损益。A、对B、错正确答案：B解析：未找到解析题号：Qhx所属课程：企业会计准则解释1-3讲解4.企业改制中的相关资产、负债应当按照原账面价值与公允价值孰低的原则计量。A、对B、错正确答案：B解析：未找到解析题号：Qhx所属课程：企业会计准
14、则解释1-3讲解5.成本法下投资方应将应收现金股利或利润确认投资收益，并关注长期股权投资是否应当计提减值准备。A、对B、错正确答案：A解析：未找到解析题号：Qhx所属课程：企业会计准则解释1-3讲解6.企业对持有待售固定资产应调整其预计净残值，使该固定资产的预计净残值反映其公允价值减去处置费用后的金额，但不得低于符合持有待售条件时该项固定资产的原账面价值，原账面价值高于调整后预计净残值的差额，应作为资产减值损失计入当期损益。A、对B、错正确答案：B解析：未找到解析题号：Qhx所属课程：企业会计准则解释1-3讲解7.企业在首次执行日以前已经持有的对子公司长期股权投资，应在首次执行日进行追溯调整，视同该子公司自最初即采用成本法核算。A、对B、错正确答案：A解析：未找到解析题号：Qhx所属课程：企业会计准则解释1-3讲解8.企业按照国家有关规定实行股权激
