【硬核干貨】USCPA-非盈利會(huì)計(jì)-IS知識(shí)講解

2020年美國(guó)注冊(cè)會(huì)計(jì)師考試的備考已經(jīng)全面開(kāi)始了，俗話說(shuō)知己知彼才能百戰(zhàn)不殆，今天小編就給大家?guī)?lái)了【硬核干貨】USCPA-非盈利會(huì)計(jì)-IS知識(shí)講解！趕快來(lái)看一下~

注：正保會(huì)計(jì)網(wǎng)校原創(chuàng)文章 轉(zhuǎn)載請(qǐng)注明

Not for Profit Accounting-(II)

Statement of activities （“IS”）

1, Classification of revenue, gains and other support

·Revenue/contributions with donor restrictions

-Subject to passage of time

-Subject to expenditure for specified purpose

-Associated with temporary restrictions

-Requiring investment in perpetuity （endowment funds）

2, Classification of expenses

·Disclose information about the relationship between functional classification and natural classification of expenses in one location （statement of activities, footnote, separate statement）

·by function: Program services, Support services

·by nature: Salaries, Utilities, Rents, etc.

Program services

·University: education and research

·Hospital: patient care and education

·Union: labor negotiation and training

·Day care: child care

Support services

·Fundraising

·Management and general （admin）

·Membership development

·Combined cost （allocate）

3, Reclassification of restrictions

With donor restriction → Without donor restriction

Satisfaction of restriction

·Satisfaction of restriction in same year, may be recorded as net asset without restriction

·Support in perpetuity ordinarily not reclassified

FAR共有10章內(nèi)容：

FAR1和FAR2涉及到很多概念，財(cái)務(wù)報(bào)告相關(guān)規(guī)定，有些概念比較超前，在后面還會(huì)詳細(xì)學(xué)習(xí)。有些概念比較難理解，教材看起來(lái)比較晦澀難懂。很多學(xué)員一下子就懵了，所以學(xué)習(xí)前兩章一定要堅(jiān)持。先聽(tīng)中文課再做題，盡量理解知識(shí)點(diǎn)，如果碰到實(shí)在弄不懂的知識(shí)點(diǎn)，可以先放下，學(xué)習(xí)完后面的章節(jié)，有些不懂得知識(shí)點(diǎn)就理解了。

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正保會(huì)計(jì)網(wǎng)校擁有專業(yè)的U.S.CPA師資團(tuán)隊(duì)，不僅為學(xué)員提供專業(yè)針對(duì)性的指導(dǎo)課程，并為學(xué)員提供考前免費(fèi)預(yù)評(píng)估，選州報(bào)考，簽證指導(dǎo)，考位預(yù)約，補(bǔ)學(xué)分，執(zhí)照申請(qǐng)等一站式的專業(yè)考務(wù)服務(wù)！幫助學(xué)員無(wú)憂學(xué)習(xí)，高效備考！有意向報(bào)考的同學(xué)快快點(diǎn)擊下方“立即申請(qǐng)”按鈕，進(jìn)行免費(fèi)學(xué)歷評(píng)估，了解你是否滿足報(bào)考條件吧~