美國(guó)CPA《財(cái)務(wù)會(huì)計(jì)與報(bào)告》知識(shí)點(diǎn)：其他負(fù)債和債務(wù)契約

　　正保會(huì)計(jì)網(wǎng)校特別為美國(guó)cpa學(xué)員整理了美國(guó)cpa考試《財(cái)務(wù)會(huì)計(jì)與報(bào)告》的內(nèi)容，以備迎接美國(guó)CPA考試，祝您在網(wǎng)校學(xué)習(xí)愉快！

　　Other Liabilities and debt covenants

　　Trade accounts payable Gross method Vs.Net method

　　In gross method，if invoice was paid within the discount period，a purchase discount is credit.

　　In net method，if invoice was paid after the discount period，a purchase discount lost account is credit.

　　Sales taxes are not an expense of the company collecting the sales taxes from customers.

　　Sales taxes payable should be credited to a payable account after collection and until remitted.

　　Payroll deductions are items withheld from employees out of the gross pay on their paychecks. They do NOT represent an expense to the employer.

　　Unemployment taxes and the employer‘s share of payroll taxes should be accrued by the employer as an expense.

　　Notes must be recorded at present value.

　　Recording any difference between the face amount of the note and its present value as a discount or premium that must be amortized over the life of the note.

　　Common debt covenants

　　Limitations on issuing additional debt

　　Restrictions on the payment of dividends

　　Limitations on the disposal of certain assets

　　Minimum working capital requirements

　　Collateral requirements

　　Limitation on how the borrowed money can be used.

　　Maintenance of specific financial ratios

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