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【正文】 則根據(jù)最有利市場(chǎng)中的價(jià)格來(lái)確定公平價(jià)值 ?Fair value measurement – assumed asset or liability exchanged in an orderly transaction between market participants, the price at the market is fair value if principle market exist, the most advantageous market used to determine the fair value if there are multiple market 47 公允價(jià)值標(biāo)準(zhǔn) Fair Value Standards ?市場(chǎng)法 – 采用交易價(jià)格作為公允價(jià)值 ?收益法 – 將未來(lái)金額轉(zhuǎn)化為單一的貼現(xiàn)現(xiàn)值 ?成本法 – 以資產(chǎn)的重置價(jià)值為依據(jù) ?公允價(jià)值層級(jí) – 633頁(yè) ?Market approach – uses price generated by transaction ?Ine approach – convert future amounts to a single discounted present amount ?Cost approach – replacement value of the assets ?Fair value hierarchy – Page 62 48 外幣交易的會(huì)計(jì)處理 Accounting for Foreign Current ?會(huì)計(jì)處理的多項(xiàng)挑戰(zhàn) – 案例， 634頁(yè) 用外幣計(jì)價(jià)的銷售 ?案例， 635頁(yè) 用外幣計(jì)價(jià)的采購(gòu) ?案例， 636頁(yè) ?Multiple accounting challenges – page 62, for example, page 63 Sales denominated in FC ?For example, page 64 Purchase in foreign currency ?For example, page 65 49 外幣交易的會(huì)計(jì)處理 Accounting for Foreign Current 對(duì)財(cái)務(wù)比率的影響 對(duì)外國(guó)子公司的會(huì)計(jì)處理 ?時(shí)態(tài)法 ?現(xiàn)行匯率法 ?合并外國(guó)子公司財(cái)務(wù)報(bào)表的步驟 – 637頁(yè) Effects on Financial Ratios Accounting for Foreign Subsidiaries ?Temporal Method, ?Current Rate Method ?Steps in consolidating a foreign subsidiary – page 66 50 財(cái)務(wù)結(jié)果間的差異： IFRS vs. GAAP Differences in Financial Results: IFRS vs. GAAP 收入與費(fèi)用確認(rèn) 無(wú)形資產(chǎn) ?承認(rèn)未完工研發(fā)項(xiàng)目后續(xù)支出的資本化，滿足以下的條件下 – 638頁(yè) 存貨 Revenue and Expense Recognition Intangibles ?Capitalization of subsequent expenditure on inprocess Ramp。D activities, trading in financial derivatives ?Leases – operating lease, capital lease ?Joint ventures – hold less than 50% of outstanding share (offbalance sheet financing) 25 營(yíng)運(yùn)活動(dòng)分析 Operating Activity Analysis ?經(jīng)營(yíng)周期 = 應(yīng)收賬款周轉(zhuǎn)天數(shù) + 存貨周轉(zhuǎn)天數(shù) ?應(yīng)收賬款周轉(zhuǎn)率 = 賒銷額 /平均總應(yīng)收帳款 ?應(yīng)收帳款周轉(zhuǎn)天數(shù) = 365/應(yīng)收賬款周轉(zhuǎn)率 ?存貨周轉(zhuǎn)率 = 銷貨成本 /平均存貨 ?Operating Cycle = Day’s Sales in Accounts Receivable + Day’s Sales in Inventory ?Account Receivable Turnover Ratio = Credit Sales/Average Gross Accounts Receivables ?Days Sales in Receivable = 365/Accounts Receivable Turnover ?Inventory Turnover Ratio = Cost of Goods Sold/Average Inventory 26 營(yíng)運(yùn)活動(dòng)分析 Operating Activity Analysis ?存貨周轉(zhuǎn)天數(shù) = 365/存貨周轉(zhuǎn)率 ?其他周轉(zhuǎn)率 ?總資產(chǎn)周轉(zhuǎn)率 = 銷售額 /平均總資產(chǎn) ?固定資產(chǎn)周轉(zhuǎn)率 = 銷售額 /平均凈 PPamp。 Component and Classifications ?Financing activities – e from changes in longterm liability or equity amount, cash inflow from sales of entity’s equity securities or issuance of debt , cash outflow from payments to stockholders for dividends, reacquire capital stock or redeem outstanding debt 現(xiàn)金流量表 Statement of Cash Flows 10 間接法和直接法 ?間接法 – 圖表 2A5， 588頁(yè) ?直接法 – 圖表 2A6， 588頁(yè) ?附注 – 披露重大的非現(xiàn)金投資和籌資活動(dòng)，在間接法中披露支付的利息和所得稅 Indirect and Direct Methods ?Indirect Method – figure 2A5, page 10 ?Direct Method – figure 2A6, page 10 ?Footnotes – disclose significant noncash investing and financing activities, and disclose interest paid and ine taxes in indirect method 現(xiàn)金流量表 Statement of Cash Flows 11 現(xiàn)金流量表舉例 ?現(xiàn)金流量表 圖表 2A7， 589頁(yè) Example of a Statement of Cash Flows ?Statement of Cash Flows – Indirect Method, Figure 2A7, page 11 現(xiàn)金流量表 Statement of Cash Flows 12 第二節(jié)：財(cái)務(wù)績(jī)效指標(biāo) 財(cái)務(wù)比率 Topic 2: Financial Performance Metrics – Financial Ratios 13 流動(dòng)性和償付能力比率 Liquidity/Solven
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