综合阶段英语学习讲义-注册会计师(CPA-)第05讲.doc

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1、4.SaleofgoodsRevenueisrecognizedwhenalltheconditionsaremet:（1）Allsignificantrisksandrewardsofownershiphavebeentransferredtothebuyer（2）Theentityhasnocontinuingmanagerialinvolvementtothedegreeusuallyassociatedwithownership,andnolongerhaseffectivecontroloverthegoodssold（3）Revenueo

2、fthetransactioncanbemeasuredreliably（4）Theassociatedcostsofthetransactioncanbemeasuredreliably（5）Itisprobablethateconomicbenefitswillflowtotheenterprise销售商品收入只有同时满足以下条件时，才能加以确认：（1）企业已将商品所有权上的主要风险和报酬转移给购货方；（2）企业既没有保留通常与所有权相联系的继续管理权，也没有对已售出的商品实施有效控制；（3）收入的金额能够可靠地计量；（4）相关的已发生或将发生的

3、成本能够可靠地计量；（5）相关的经济利益很可能流入企业。5.RenderingofservicesWhentheoutcomeofthetransactioncanbeestimatedreliablyrevenueisrecognizedbyreferencetothestageofcompletionofthecontract.提供劳务交易的结果能够可靠估计的，应当采用完工百分比法确认提供劳务收入。Whentheoutcomeofthetransactioncannotbeestimatedreliably,revenueisrecognized

4、onlytotheextentoftheexpensesrecognizedthatarerecoverable.提供劳务交易结果不能够可靠估计的，收入的确认以能够得到补偿的劳务成本金额为限。6.Interest,royaltiesanddividends(1)Interestshallberecognizedusingtheeffectiveinterestratemethod利息应按实际利率法确认(2)Royaltiesshallberecognizedonanaccrualbasisinaccordancewiththesubstanceoft

5、herelevantagreement使用费应按协议的实质，在权责制的基础上确认(3)Dividendsshallberecognizedwhentheshareholder’srighttoreceivepaymentisestablished当股东有权利获得股利时才能确认股利收入7.Off-balancesheetfinance（表外融资）Off-balancesheetfinanceisthefundingorrefinancingofacompany’soperationsinsuchawaythat,underlegalrequiremen

6、tsandtraditionalaccountingconventions,someorallofthefinancemaynotbeshowninitsstatementoffinancialposition.Offbalancesheetfinanceisusedto:lKeepgearinglow（杠杆）lStaywithinthetermsofloancovenants（借款协议的条款）Thiswillresultinasituationwheretheusersoffinancialstatementsdonothaveaproperorc

7、learviewofthestateofthecompany’saffairs.Themainargumentusedforbanningoff-balancesheetfinanceisthatthetruesubstanceofthetransactionshouldbeshown,notmerelythelegalform.8.SubstanceoverformExamplesofwheretheprincipleofsubstanceoverformisenforcedinvariousaccountingstandards.IAS17Lea

8、ses(financelease&operatinglease)IAS32Financialinstrume