stockholders’equity(中級(jí)會(huì)計(jì)學(xué)-賴紅寧)-wenkub
2023-04-01 02:56:50 本頁(yè)面
【正文】 f the Elements of the Balance Sheet Historical Cost Current Cost Current Market Value Net Realizable Value Present Value 19 Measurement of the Elements of the Balance Sheet (Assets) The historical cost of an asset is the exchange price in the transaction in which the asset was acquired. The current cost of an asset is the amount of cash (or equivalent) that would be required on the date of the balance sheet to obtain the same asset. The current market value of an asset is the amount of cash (or equivalent) that could be obtained on the date of the balance sheet by selling the asset in an orderly liquidation. The realizable value of an asset is the amount of cash (or equivalent) into which the asset is expected to be converted in the ordinary operations of the pany, less any expected conversion costs. The present value of an asset is the amount of future cash inflows into which the asset is expected to be converted less the present value of future cash outflows necessary to obtain those inflows. 20 Measurement of the Elements of the Balance Sheet (Liabilities) Initially, the amount of cash received when an obligation was incurred (historical proceeds)。 02:55:4302:55:4302:554/1/2023 2:55:43 AM 1以我獨(dú)沈久，愧君相見頻。 2023年 4月 1日星期六 上午 2時(shí) 55分 43秒 02:55: 1比不了得就不比，得不到的就不要。 上午 2時(shí) 55分 43秒 上午 2時(shí) 55分 02:55: 沒(méi)有失敗，只有暫時(shí)停止成功！。 02:55:4302:55:4302:55Saturday, April 1, 2023 1不知香積寺，數(shù)里入云峰。 2023年 4月 上午 2時(shí) 55分 :55April 1, 2023 1少年十五二十時(shí)，步行奪得胡馬騎。 02:55:4302:55:4302:554/1/2023 2:55:43 AM 1越是沒(méi)有本領(lǐng)的就越加自命不凡。 :55:4302:55:43April 1, 2023 1意志堅(jiān)強(qiáng)的人能把世界放在手中像泥塊一樣任意揉捏。 上午 2時(shí) 55分 43秒 上午 2時(shí) 55分 02:55: MOMODA POWERPOINT Lorem ipsum dolor sit amet, consectetur adipiscing elit. Fusce id urna blandit, eleifend nulla ac, fringilla purus. Nulla iaculis tempor felis ut cursus. 感謝您的下載觀看 專家告訴 。 2023年 4月 上午 2時(shí) 55分 :55April 1, 2023 1業(yè)余生活要有意義，不要越軌。 02:55:4302:55:4302:55Saturday, April 1, 2023 1知人者智，自知者明。 上午 2時(shí) 55分 43秒 上午 2時(shí) 55分 02:55: 楊柳散和風(fēng)，青山澹吾慮。 2023年 4月 1日星期六 上午 2時(shí) 55分 43秒 02:55: 1楚塞三湘接，荊門九派通。 02:55:4302:55:4302:554/1/2023 2:55:43 AM 1成功就是日復(fù)一日那一點(diǎn)點(diǎn)小小努力的積累。 2023年 4月 上午 2時(shí) 55分 :55April 1, 2023 1行動(dòng)出成果，工作出財(cái)富。 02:55:4302:55:4302:55Saturday, April 1, 2023 1乍見翻疑夢(mèng)，相悲各問(wèn)年。 a registered trademark Computer software costsGoodwill 35 Intangible Assets A pany may have three categories of intangible assets: 1. Intangible assets with finite useful lives. 2. Intangible assets with indefinite lives. 3. Goodwill. 36 Other Assets The Other Assets section occasionally is used to report miscellaneous assets that may not be readily classified within one of the previous sections. Sometimes referred to as “deferred charges” 37 LongTerm Liabilities Longterm liabilities are those obligations that are not expected to require the use of current assets or not expected to create current liabilities within one year or the normal operating cycle (whichever is longer). 38 Other Liabilities Deferred tax liabilities and obligations of a ponent of the pany that is being discontinued are examples of items that might be included as other liabilities. 39 Conceptual Guidelines ? Reporting assets according to their type or expected function in the central operations or other activities of the pany. ? Reporting as separate items assets and liabilities that affect the financial flexibility of the pany differently. ? Reporting assets and liabilities according to measurement method used to value the items. FASB suggested guidelines for developing homogeneous classes of assets and liabilities. 40 Stockholders’ Equity Stockholders’ equity is the residual interest of the stockholders in the assets of the corporation. A partnership involves two or more persons who have agreed to bine their capital and efforts in the operations of a pany. A sole proprietorship is a singleowner pany. The corporation is a plex business anization. Usually there is absentee ownership. 41 ? Contributed capital ? Retained earnings ? Accumulated other prehensive ine Stockholders’ Equity Components of Stockholders’ Equity 42 Stockholders’ Equ
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