CFA重点知识梳理(9A1B通过一级考试) - 图文

5.记账原则

(1)double entry theory Cr——借 credit Dr——贷debt

(2)accrual accounting

(三)reporting standards 1.机构介绍

(1)standard setting bodies

FASB和IASB是美国准则和国际准则是制定者 (2)regularly authorites SEC(美国证监会)

IOSCO(国际证监会组织) SEC filing

10-K 年度报告 10-Q季度报告 8-K重大事件

DEF-14A proxy statement 2.标准要求

(1)制定会计标准的barriers 两种准则会convergence(趋同) (2)会计标准的objective

To provide useful information,相关人员make decision (3)two fundamental characteristics

Relevance——相关性 要注意material(重大性)才会属于相关性Faithful representation——客观真实表述 要完整、中立、无错 (4)four characteristics——为了更好地实践上述两条 Comparability——可比性 Verifiable——可验证性 Timeliness——时效性

Understandability——易理解性 (5)两大假设

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Going concern

Accrual basis of accounting——权责发生制 关于此点的重要调整

当某资产要换成fair value 记账时 B/S会不平衡,有两种调整方法,一种是通过调整I/S进而调整NI——retained earnings——owner‘s equity 或者直接调整股东权益中得OCI部分 (6)general features Fair presentation Consistency Materiality

Comparative information

Aggregation——类似的科目加总,不同而要分开

No offsetting——资产和负债不能相抵,收入和支出不能相抵 Reporting frequency——at least annually

二、I/S and B/S

(一)I/S报表内容 1.分类

By nature & by function Single step & multip- step 2.内容

(1)revenue——报告的是net revenue,即三包费用要扣除——top line (2)expense (3)gain or loss

(4)noncontrolling interest——少数股东权益,计算净利润时需要减去 (5)unusual or unfrequent items——above the line

Gain or loss from sale asset、write off or write down、impairment、restructuring cost (6)extraordinary items——below the line

Expropriation、gain or loss from 没预料到的提前还债、uninsured losses 从自然灾害 (7)discontinued operation——below the line

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处置资产时的不同时间段在报表中不同的地方体现,phaseout period期间打算处置的资产产生的income和预计处置资产产生的loss都在此项目下体现(gain 不能预估),一旦过了disposal

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