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會計學原理-約翰·J·懷爾德版-上海交通大學-15.ppt

'會計學原理-約翰·J·懷爾德版-上海交通大學-15.ppt'
Chapter 15Investments and International OperationsChap 15. Investments and International OperationsClass of InvestmentHeld-to-MaturityTradingUnrealized gain/loss goes to Net IncomeAvailable-For-SaleUnrealized gain/loss bypass Net IncomeSignificant InfluenceControlling InfluenceClasses of and Reporting for InvestmentsHeld-To-MaturityAvailable-For-SaleSignificant InfluenceControlling InfluenceConsolidateEquity MethodMarket Value MethodTrading Amortized(攤銷) CostClass of InvestmentReportingC2Basics of InvestmentsCompanies transfer excess cash into investments to produce higher income.Some companies are set up to produce income from investments.Companies make investments for strategic reasons.Motivation for InvestmentsC1Basics of InvestmentsShort-Term versus Long-Term InvestmentsShort-term investments:are securities that management intends to convert to cash with one year or the operating cycle, whichever is longer. are readily convertible to cash.Long-term investments:are not readily convertible to cash. are not intended to be converted to cash.are reported in the noncurrent section of the balance sheet, often in its own category.C1Classes of and Reporting for InvestmentsHeld-To-MaturityAvailable-For-SaleSignificant InfluenceControlling InfluenceConsolidateEquity MethodMarket Value MethodTrading Amortized CostClass of InvestmentReportingC2Basics of Accounting for InvestmentsAccounting Basics for Debt SecuritiesDebt securities are recorded at cost when purchased. Interest revenue for investments in debt securities is recorded when earned. On January 1, 2008, Matrix, Inc. paid Debt Inc. $975,000 for the bonds. The two-year Debt Inc. bonds have a stated rate of 6% annually. Interest is paid semi-annually on June 30 and December 31.C2Basics of Accounting for InvestmentsAccounting Basics for Debt SecuritiesHeld-to-maturity (HTM) debt securities are recorded at cost when purchased. Interest revenue for investments in debt securities is recorded when earned.C2Basics of Accounting for InvestmentsAccounting Basics for Debt SecuritiesDebt securities are recorded at cost when purchased. Interest revenue for investments in debt securities is recorded when earned.The same entry would be made on December 31, 2008.C2Basics of Accounting for InvestmentsAccounting Basics for Debt SecuritiesOn January 1, 2010, the bonds mature and Matrix would make the following entry:C2Accounting Basics for Equity SecuritiesEquity securities are recorded at cost when acquired, including commissions or brokerage fees paid. Any cash dividends received are credited to Dividend Revenue and reported in the income statement. When the securities are sold, sales proceeds are compared with cost, and any gain or loss is recorded.P1Accounting Basics for Equity SecuritiesOn May 6, 2008, Matrix, Inc. purchased 10,000 shares of Apex, Inc. common stock for $250,000 in the open market. The securities are classified by manager of Matrix as “available-for-sale” (AFS).P1Accounting B。省略部分。.’s Operating Cash Flow for 2008?Indirect Method ExampleP2Net income125,000$ Deduct: Increase in accounts receivableCash provided by operating activitiesNet income125,000$ Deduct: Increase in accounts receivableCash provided by operating activitiesFor the indirect method, start with net income.Indirect Method ExampleP2Net income125,000$ Add: Depreciation expense12,500 Deduct: Increase in accounts receivableCash provided by operating activitiesNet income125,000$ Add: Depreciation expense12,500 Deduct: Increase in accounts receivableCash provided by operating activitiesAdd noncash expenses such as depreciation, depletion, amortization, or bad debt expense.Indirect Method ExampleP2Net income125,000$ Add: Depreciation expense12,500 Deduct: Increase in accounts receivable(7,500) Cash provided by operating activitiesNet income125,000$ Add: Depreciation expense12,500 Deduct: Increase in accounts receivable(7,500) Cash provided by operating activitiesIndirect Method ExampleP2Net income125,000$ Add: Depreciation expense12,500 Deduct: Increase in accounts receivable(7,500) Add: Increase in accounts payable10,000 Cash provided by operating activitiesNet income125,000$ Add: Depreciation expense12,500 Deduct: Increase in accounts receivable(7,500) Add: Increase in accounts payable10,000 Cash provided by operating activitiesIndirect Method ExampleP2Net income125,000$ Add: Depreciation expense12,500 Deduct: Increase in accounts receivable(7,500) Add: Increase in accounts payable10,000 Cash provided by operating activities140,000$ Net income125,000$ Add: Depreciation expense12,500 Deduct: Increase in accounts receivable(7,500) Add: Increase in accounts payable10,000 Cash provided by operating activities140,000$ If we used the Direct Method, we would get the same $140,000 for Cash Provided by Operating Activities.Indirect Method ExampleP2Let’s prepare a Statement of Cash Flows for B&G Company using the Indirect Method.Indirect MethodP2P2Additional Information for 2008:Net income was $105,000.Cash dividends declared and paid were $40,000.Bonds payable of $50,000 were redeemed for $50,000 cash.Common stock was issued for $35,000 cash. P2Add noncash expenses and losses.Subtract noncash revenues and gains.Start with accrual-basis net income.Then, analyze the changes in current assets and current liabilities.P1P2Now, let’s complete the investing section.P3Now, let’s complete the financing section.P3P1Analyzing Cash Sources and UsesA1 Used, along with income-based ratios, to assess company performance.Cash flow on total assets =Operating cash flows Average total assetsCash Flow on Total AssetsA2Let’s look at the Direct Method for preparing the Cash Flows from Operating Activities section.Preparing the Statement of Cash FlowsP5Analyzing the Cash AccountLet’s use this Cash account to prepare B&G Company’s Statement of Cash Flows under the Direct Method.P5P5
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交通大學 上海 約翰 爾德 原理 15 會計學
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