721Retainedearning=netincome-Payoutratio(股息支付率)=dividend/netincome1-payoutratio=retentionratio(留存收益率)Retainedearningnetincome*retentionrationetincome*(1-20%)=2200Accruals=應(yīng)計(jì)wagepayableStatementofcashOperatingactivitywithindirectNetincome+depreciation(noncashexpense)+(-)loss(gain)ofsalesofassets+(-)decrease(increase)inC/A+(-)increase(decrease)C/LAccountsreceivableTreatmentforbaddebtEstimationofbadPercentageofBaddebtestimated(baddebtexpense)=creditsales*%Endingbalanceofallowanceforbaddebt=beginningbalance+Baddebtestimated-baddebtwritten-offPercentageofEndingbalanceofallowanceforbaddebt=A/R*%Baddebtexpense=Endingbalance-beginningbalance+written-A/R(net)=A/R(gross)-allowanceforbadFactoringofWith/withoutrecourseCashreceivedbyGoodsintransitFOBshippingpointvs.Perpetualvs.4methodsforinventoryaccountingSpecificidentificationLFIO,LIFOliquidation,duringinflation,quantitysold>quantitypurchased,increaseingrossprofitEffectofinventoryerrorsB+P=CGS+ELowerofcostormarketNRV-normalprofit≦DesignatedmarketvalueDesignatedmarketvaluevs.HistoricalGivenbythegovernedInvestmentinbondSecurities=bond+equityHeld-to-maturityTradingAvailableforsale可供出售Amortizedcost=攤余成本UnrealizedgainorlossCouponrate=Soldatdiscount=Yieldtomaturity(YTM)=到期收益率,投資者要求的Held-to-maturity,accountingwithamortizedTrading,reportedatfairvalue,treatmentofchangeinfairvalueonincomestatementAFS,reportedatfairvalue, treatmentofchangeinfairvalueonbalancesheet(othercomprehensiveComprehensiveincome=netincome+othercomprehensiveincomeInvestmentinEquityNetassets=asset-liabilities=equityInvestee’sequityInvestmentaccount=originalcost+subsequentadjustment(Investee’sequity)Investmentaccount=originalcost+(-)income(loss)-cashdividendreceivedEquity=capitalinvested+retainedB+income=dividend+EDividendcomesfromretainedearnings[(600,000-500,000)/10]*0.2=Depreciation&impairment減值)LandimprovementsParvalueofResidualvaluesalvagevalue=ROA=EBIT/assets(netbookDepreciationrate(straight-linemethod)=1/10=Carryingamount>ExpectedfuturecashflowImpairmentloss=Carryingamount-Expectedfuturecashflow(discounted)Goodwill=ImpairmentforNetassets>fairCarryingamountofGW-impliedvalueofImpliedvalueofGW=fairvalue-netidentifiableassets(netassets-GW)在GAAP下，研發(fā)費(fèi)用都不能資本化，而是作為當(dāng)期Depreciationonmachine,manufacturingoverheadProductcost=directmaterial+directlabor+manufacturingoverheadCostof600products,incomestatementasCostof400products,balancesheet,asendingA.2.2Toberefinancedbylong-termAreasonablyestimatedamount+reasonablypossible,disclosureinnoteDeferredrevenue遞延收入，先收到現(xiàn)金，后確認(rèn)收Saleswarranty收到現(xiàn)金，先確認(rèn)為流動(dòng)負(fù)債unearnedOff-balance-sheetfinancing=Factoringwithrecourse附有追索權(quán)的應(yīng)收賬款保DeferredincometaxDeferredtaxliability萬Taxableincome=0Cash-basisaccounting=遞延所得稅負(fù)債期末余額-期初余額)所得稅費(fèi)用(X4)20,000(20,0000)所得稅費(fèi)用(X5)52,000(8,00020,000所得稅費(fèi)用(X6)48,00008,000Deferredtax=遞延所得稅資產(chǎn)期末余額-期初余額)所得稅費(fèi)用(X4)320,000(320,0000所得稅費(fèi)用(X5)200,000(200,000320,000)所得稅費(fèi)用(X6)120,0000200,000CurrentdeferredtaxA=45000+15000=60,000CurrentdeferredtaxL=50000CurrentdeferredtaxA=4承租人知道對方的回報(bào)率，2)承租人的貸款利率大于Financialleverage,financialA.2.5Capitalstock+additionpaid-in=totallypaid-incapitalParvalue 10,000shares,parvalue$1,issuancepriceCapitalstock(commonstock)=$1*10,000=$10,000Additionpaid-in=$9*10,000=$90,000Smallstockdividend,BasedonmarketvalueCommonstock=100,000*10Additionpaid-in=100,000*(15-10)Retainedearning=100,000*15Largestockdividend,basedonparCommonstock=300,000*10Retainedearning=300,000*10Stocksplit,3forNetworkingcapital=currentassets-currentliabilitiesGrossworkingcapital=currentassetsStock100*$10=200*$5=EPS=netincome/numberBookvalue(totalequity)pershare=totalequity/OptionCalloption=看漲期權(quán)，exerciseprice$50Marketprice=$40Authorizedshares=Issuedshares=Sharesoutstanding=在外流通的股票數(shù)量=issuedsharestreasurystock1,000,000100,000900,000A.2.6revenueFASB=finan