美國CPA考試復習：Income statement

　　美國注冊會計師考試現(xiàn)為計算機考試，不論報名哪州的考試，均可在美國任何一州的指定計算機考試中心參加考試。美國注冊會計師每年分為四個考試窗口，即每一季度為一個考試窗口，每一考試窗口的前兩個月為考試月，第三個月為停考閱卷月。網(wǎng)校為了幫助廣大學員備戰(zhàn)2014年美國cpa考試，精心為大家分享美國cpa考試科目里的重要知識點，希望能夠提升您的備考效果，祝您學習愉快！

　　“IDEA”：

　　“IDE” 1st tier of I/S.

　　“A” directly flow to Retained earnings statement

　　Cost and Unexpired Costs（F1-17）

　　Cost is the amount actually paid for something.

　　Most kinds of cost expire in current period or in future period.

　　-Expired cost become expense of I/S.（COGS）

　　-Unexpired cost become assets of B/S.（Inventory）

　　-Unexpired cost will allocated in a systematic and rational manner or matched against Revenues from future period

　　Several kinds of cost NEVER expired

　　Land

　　“I” of “IDEA” is before income tax

　　“DEA” of “IDEA” are after income tax

　　2nd tier of “I”：Before Tax（F1-18）

　　2nd tier of “I”：Before Tax（F1-18）

　　Operating activities （Gross Concept， revenues， expenses）

　　Non-operating activities （Net Concept，gains，losses）

　　Income taxes = current + deferred

　　“DE” of “IDEA” are after income tax（F1-18）

　　“D”，Income （Loss）from Discontinued Operations，NET of tax

　　“E”，Extraordinary Items，NET of tax，

　　Unusual in nature

　　AND

　　Infrequent in occurrence

　　（if “OR”，Income from continuing operation）

　　“A” of “IDEA” are after income tax（F1-18）

　　“A”，Cumulative Effect of Change in Accounting Principle，NET of tax，Report on statement of retained Earnings.

　　Two types of income statement

　　Dose I/S report operating results separately from non-operating results？

　　“YES”，Multiple step I/S（F1-19）

　　“NO”，Single step I/S（F1-20）

　　Tip：The key is to find the line “Income（loss）from operations”

　　FI-2-1 Income from continuing operations

　　F1-2-2 Discontinued operations and exit or disposal activities

　　F1-2-3 Extraordinary items

　　F1-2-4 Accounting changes and error corrections

　　Component of an Entity（F1-21）

　　A part of an entity

　　Operations and cash flows can be clearly distinguished from the rest of entity

　　Two types of component qualified（F1-22）

　　-Has been disposed of，or

　　-Is classified as held for sale.

　　6 criteria（ALL meet）（F1-21）

　　Items included in Results of Discontinued Operations（F1-22）

　　Results of operations of the component

　　Gain/Loss on disposal of the component

　　Impairment Loss（and subsequent increases in fair value）

　　Pass Key of Discontinued Operations Calculation

　　某component在X1年12月15日符合Discontinued operations-HFS條件，預計X2年6月dispose，則X1.12.31報表中

　　X1.1.1-X1.12.31的損益全部記入DO.

　　X0.1.1-X0.12.31的損益重分類入DO.

　　通常要計提impairment

　　上述三項要用稅后凈值（1-稅率）

　　所有資產(chǎn)不在計提折舊/攤銷

　　X2年6月預計處置費用，記入X2年。

　　Exit or disposal activities（F1-25）

　　-Costs types

　　Involuntary employee termination costs

　　Terminate contract costs

　　Other costs associated

　　-Criteria for Liability Recognition

　　Obligating event occurred

　　Present obligation

　　No discretion to avoid

　　——Liability Measurement – Fair value

　　——Disclosure

　　FI-2-1 Income from continuing operations

　　F1-2-2 Discontinued operations and exit or disposal activities

　　F1-2-3 Extraordinary items

　　F1-2-4 Accounting changes and error corrections

　　Extraordinary items，NET of tax （F1-27）：

　　-Unusual AND Infrequent（expropriation by Gov.）

　　Income from Continuing Operations，GROSS：

　　-Unusual OR Infrequent（Sales of a factory building）

　　IFRS

　　-No extraordinary items.

　　Pass Key of Extraordinary Items

　　Examples of Non-extraordinary Items.

　　-Loss from strike

　　-Large write-downs or write-offs of AR，Inventory，Intangibles，Long-term securities

　　-Gain/loss from disposal of PPE

　　-Gain/Loss from foreign currency transactions or translation.

　　FI-2-1 Income from continuing operations

　　F1-2-2 Discontinued operations and exit or disposal activities

　　F1-2-3 Extraordinary items

　　F1-2-4 Accounting changes and error corrections

　　Accounting Change classified as：（F1-29）

　　-Estimate Change-Prospective

　　-Principle Change-GR：Retrospective + SR：Prospective

　　-Entity Change-Restate

　　Error Correction–Restate

　　-Real Error–Should not wrong at that time

　　-From non-GAAP method to GAAP method（cash basis to accrual basis）

　　Tip：會計政策變更與會計估計變更的區(qū)別

　　會計政策變更：是指企業(yè)對相同的交易或事項由原來采用的會計政策改用另一種會計政策的行為。如壞賬核算從直接法改為備抵法。

　　會計估計變更：是指由于資產(chǎn)或負債的當前狀況及預期經(jīng)濟利益和義務發(fā)生了變化，從而對資產(chǎn)或負債的賬面價值或資產(chǎn)的定期消耗金額進行調(diào)整的行為。如壞賬核算備抵法下6個月-12個月賬齡的計提比例從5%調(diào)整為10%.

　　Tip： 會計估計變更與會計差錯更正的區(qū)別

　　過去做出的判斷，已不適用今天和未來的情況，那么我們要做出相應的調(diào)整。這種調(diào)整是政策變更、估計變更，還是差錯更正？

　　在當時的歷史條件下，另一名有適當經(jīng)驗的合格財務人員是否會做出相同的判斷？

　　“是”，會計估計變更（05年底球型顯示器生產(chǎn)線的減值準備提少了）

　　“否”，會計差錯更正（10年底球型顯示器生產(chǎn)線的減值準備提少了）

　　Change In Accounting Estimate：（F1-29）

　　it is determined that the estimate previously used by the company is incorrect.

　　Prospective

　　-Do not affect previous periods（R.E）

　　-Only affect current and future period

　　Change In Accounting Principle：（F1-30）

　　From one accounting principle to another acceptable accounting principle

　　GR： Retrospective

　　Adjusting beginning retained earnings in the earliest period presented.（R.E）

　　SR： Prospective

　　-Change effect impracticable to Estimate（to LIFO）

　　-Change in Depreciation Method

　　Change In Accounting Entity：（F1-32）

　　When the entity being reported on has changed composition.

　　Restate

　　-As if the new composition has existed on the earliest period in F/S.

　　IFRS does not include the concept of a change in accounting entity.

　　Error Correction：（F1-33）

　　Two types

　　-Real Error – Should not wrong at that time

　　-From non-GAAP method to GAAP method（cash basis to accrual basis）

　　Restate

　　As if the accounting treatment is correct on the earliest period in F/S.

　　IFRS does not include the concept of a change in accounting entity.

　　IDEA

　　I- before tax

　　DEA – net tax

　　E – unusual and infrequent

　　Accounting estimate/principle/entity change

　　-Estimate，prospective

　　-Principle，GR：retrospective

　　-Entity， restate

　　Error Correction - Restate

　　-From Non GAAP to GAAP/ Real error

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