损益表及相关资讯（income statement and related information） 16页

'损益表及相关资讯（Incomestatementandrelatedinformation）損益表及相關資訊损益表及相关资料－所得表（损益表）－盈餘表（相关语句）一、目的及用途目的：衡量企業在特定期間的經營結果用途：（一）評估企業過去的績效（二）提供預測未來績效的基礎（三）協助評估達到未來現金流量之風險與不確定性二、限制（一）無法可靠衡量的項目不列入損益表（例如：品質為無法數量化的資訊）損益數字受採用的會計方法所影響（例如：存貨方法、折舊方法）所得衡量涉及主觀判斷（例如：資產的耐用年限）三、盈餘品質－盈餘管理（盈余管理） －盈餘操縱（利润操纵）四、損益表的格式（一）所得衡量方法：資本維持法（资本维护的方法）交易法（交易方式）定義兩日期的淨資產差額（扣除投資的增減）即為這期間的所得以一定期間所發生之交易/其他事項所產生之收益及費用等之間的差額，即為該期間的所得所得衡量期末淨資產－期初淨資產收入－費用＋利得－損失觀點經濟學家的所得企業在一段期間內所能分配給股東之最大數額，而能於期末仍維持和期初相同的資本會計人員的所得優缺點缺點：未能得知收入的增減情形優點：了解所得之過程，依不同目的、功能、分類有利於使用者的分析（二）損益表的要素收入（收入）費用（费用）利得（收益）損失（损失） （三）損益表的格式（1）單站式（单步损益表）（2）多站式（多步收入报表）（簡明損益表（简明损益表）五、損益表的內容銷貨收入$（（（減：銷貨成本期初存貨本期進貨期末存貨$（（（（（（（（（（（（（（（（美元）銷貨毛利營業費用推銷費用$（（（（（（（（（管理費用（）營業淨利$（（（（（（加：營業外利得減：營業外損失（（（（（（（美元）繼續營業部門稅前淨利減：所得稅費用（（（（（（（美元）繼續營業部門稅後淨利停業部門損益（稅後淨額）（（（（（（（非常損益稅後淨額）會計原則變動累積影響數（稅後淨額）（（（（（（本期淨利美元六、所得報告內是否含某些特殊項，有兩種所得觀念當期營業觀念－AICPA全含所得觀念－AAA觀念本期損益僅包括「當期」營業所產生之損益 ∴只有定期、经常性之損益項目包含於損益表內而常规的，非经常性者→RE／S本期損益應包括所有在本期認列之損益項目∴不論定期、经常性的，常规的，非经常性之損益項目均包含於損益表內理由（評估管理當局之經營績效應為管理當局所可控制者（定期、经常性有助於預測未來現金流量（比較性較高：不同企業或不同期間均以當期、營業項目列示於損益表，在比較上較具意義（若將某些項目排除於本期損益計算，將使管理當局有操縱損益的機會（營業/非營業項目，有時不易區分，若武斷區分則不具比較性（只需將特殊項目單獨列示、充分揭露，使用者可依其需要自行分類《結論》：APB选项#9折衷觀念（修正後的全含所得觀念～修饰全包的方式）（1）非常項目（特殊项目）置於損益表，單獨列示（稅後淨額，並列示對EPS的影響）。（2）特殊利得/損失（异常收益/损失）置於損益表，作為「其他收入或利得」、「其他費用或損失」。（3）前期損益調整（前期调整） 置於保留盈餘表，單獨列示，作為期初保留盈餘的調整。（4）錯誤更正及估計變動（正常的反复修正和变化的估计）Adjustmentofrelevantitemsasincomestatement.(5)changesinaccountingprinciples(Change,in,Accounting,Principle)Inastatement,shownseparately(netoftax,andliststheeffectsonEPS).(6)Operations(Discontinued);Inastatement,shownseparately(netoftax,andliststheeffectsonEPS).Seven.Reportsofnonrecurringevents(I)profitsandlossesofthedepartmentsconcerned1.theassets,businessresultsandactivitiesoftheDepartmentmustbeclearlydefinedintermsofentityandoperationinrelationtotheindividualassetsofthebusinessentity,businessresultsandactivities.2.column(Loss/GainfromOperation)(Loss/GainfromDisposal) 3.aftertaxnetamountisshownException:cannotbelistedasaclosedsector(1)punishapartofabusinesslineofanenterprise(2)theproductionormarketingofanenterpriselineismovedfromsomewheretoanother(3)theabolitionofaproductlineoracertainservice;(4)otheractivitiesarisingfromtechnologicalprogress;(two)extraordinaryitems1.importantmattersthatdonothappenveryoften2.conformsimultaneously(UnusualNature)(notoften)(Infrequency,Occurrence)3.todeterminewhetheraprojectisaveryprofitorlossshoulddependonthebusinessenvironmentinwhichtheenterpriseoperates4.aftertaxnetamount5.noteException:APB(shouldnotbeconsideredaveryproject (1)writeoff/writeoffofreceivables,depositsandrentalequipment,deferred,research,developmentcosts,orotherintangibleassets;(2)foreignexchangegainsandlosses,includingsignificantexchangerateadjustments;(3)theprofitsandlossesofadepartmentofanenterprise(4)profitsorlossesofotherproperty,plantandequipmentsoldorscrappedforbusinessuse(5)strikelosses,includingstrikesbycompetitorsandkeysuppliers(6)long-termengineeringcontractsshouldbeadjustedbycounting(three)specialgains/losses(Unusual,Gains/Losses);1.notinlinewith(1)specialnature(2)notveryoften2.occurswithnormalrecurringincome/costandexpense3.,theamountisnotsignificant(not,material)(canbecombinedwithotheritemslistedTheamountissignificant(material)(shownseparatelyandshownbeforenetgain) Above(four)accountingchanges1.,changesinaccountingprinciples(retroactiveadjustment(1),accountingprinciples,changes,cumulativeeffectsThenumberof(2)columnaftertax;netamount(3)explanatorynotes2.changesintheestimationofcurrenttreatment((letbygonesbebygones.Eight,sharetheincometaxduringthesameperiod(Intra-period,Tax,Allocation)A.singlerateThebusinessdepartmenttopretaxnetprofitof$(((less:incometaxexpense(((()tothebusinessdepartmentaftertaxprofitof$(((businessdepartmentprofit(deductionofincometaxexpenseof$(($)((((veryproject(minustheincometaxexpenses($(()(((changesinaccountingprinciplestheimpactofthenumberof(minustheincometaxexpenseof$((()((((($(netincomefortheyear((B.(progressivetaxrate[1] Acompany"spretaxprofitandlossinformationfortheyear88isasfollows:Tocontinuebusinesssectornetprofit$400000businesssectorlosses(100000)-veryinteresttopayoffthedebtsinadvance130000cumulativeeffectofchangesinaccountingprinciples--thedepreciationmethodofchange150000pretaxprofit$580000incometaxadoptprogressivetaxrateoftaxableincomebelow$100000was15%,$100000was25%Pretaxincometaxexpense(benefit)tothebusinessdepartmentbusinessdepartment($90000$400000netprofitloss(100000)(25000)(veryinteresttopayoffthedebtsinadvance13000032500(thecumulativeeffectofchangesinaccountingprinciples--thedepreciationmethodofchange15000037500(pretaxprofitof$580000$135000(EMBEDEquation.315%+300000EMBEDEquation.310000025%=90000(70000EMBEDEquation.3EMBEDEquation.3=32500(100000,EMBED,Equation.3,25%=25000280000EMBEDEquation.325%=70000[2]Thepretaxprofitandlossinformationofthecompanyfortheyear88isasfollows:Continuingoperatingunitnetprofit$(250000)veryinterest-earlyextinguishmentofdebt200000veryloss-Fire20000,cumulativeeffectofchangesinaccountingprinciples-changes ininventorymethods$150000,netprofit$50,000,theincometaxissubjecttoprogressivetaxrates,thetaxableincomeislessthan$100000and15%over$100000is25%Pretaxincometaxexpense(benefit)tothebusinessdepartmentofnetprofitof$(250000)$(57500)(Departmentofbusinesslossof20000044286(veryinterest--topayoffthedebtsinadvance20000(12500)(thecumulativeeffectofchangesinaccountingprinciples--thedepreciationmethod(change15000033214pretaxprofitof$50000and$7500((200000)EMBEDEquation.3Equation.3=EMBED(50000+)(57500)100000EMBEDEquation.3(77500,EMBED,Equation.3,=44286(77500,EMBED,Equation.3,=33214(50000)EMBEDEquation.3=(12500)[3]Thecompany"spretaxprofitandlossinformationfortheyear88isasfollows:Tocontinuethebusinessdepartment(100000)netlossof$80000--veryinteresttopayoffthedebtsinadvanceislossoffire(20000)thecumulativeeffectofchangesinaccountingprinciples--depreciationmethodchanges(80000)($120000)pretaxnetincometaxcollectedprogressivetaxtaxableincome below$100000forthe15%super$10000025%Pretaxincometaxexpense(benefit)tothebusinessdepartmentofnetprofitof$(100000)$(25000)(Departmentofbusinesslossof80000(12000)-veryinteresttopayoffthedebtsinadvance(20000)(3400)(thecumulativeeffectofchangesinaccountingprinciples80000depreciationmethods--changes(13600)(pretaxprofitof$120000$(30000)(80000EMBEDEquation.3=12000(100000)EMBEDEquation.3=(25000)(80000)EMBED,Equation.3+(20000),EMBED,Equation.3,25%=(17000)(17000)EMBEDEquation.3=(13600)(17000)EMBED,Equation.3,EMBED,Equation.3,=3400Nine,earningspershare(Earnings,per,share)(a)NO.24,Taiwan,USA(SFAS109)(two)EMBEDEquation.DSMT4Ten,retainedearningsstatement(RetainedEarningsStatement) (I)format(two)appropriationsofretainedearnings(Appropriations)Effect:limitdividenddistributionFreezeaportionoftheasset1.legalrestrictions(statutoryprovisions)suchasstatutoryreserves2.contractualarrangementsandbankloans,subjecttotherequirementsofcreditors,suchas:sinkingfundtoprepare3.suchasplantexpansionforvoluntaryappropriationThefinal:retainedearnings$EMBEDEquation.DSMT4reduction(EMBEDEquation.DSMT4):appropriatedretainedearningsunappropriated$EMBEDEquation.DSMT4Sinkingfundsinkingfundfor1.tolimitcashrestrictionsontheuseofretainedearningsdividend2.subjectassetssubjectrights(net)3.subjectshavetheircontributionassetsarerealassetswithoutsubstantialassetsamountingto4..WhentheentriesofthesinkingfundEMBEDEquation.DSMT4CashEMBEDEquation.DSMT4retainedearningsEMBEDEquation.DSMT4WhenthesinkingfundpreparesforEMBEDEquation.DSMT45.,thedebtpayableshallbepayableatEMBEDEquation.DSMT4 SinkingfundEMBEDEquation.DSMT4CashEMBEDEquation.DSMT4SinkingfundEMBEDEquation.DSMT4sinkingfundtoprepareEMBEDEquation.DSMT4RetainedearningsEMBEDEquation.DSMT4Eleven,comprehensivenetprofit(ComprehensiveIncome)(1)definition:netinterestandallotherinterestsotherthantheowner"sinvestmentanddistributiontotheownerwithinaspecifiedperiod;ChangeExample:unrealizedgainsandlossesonthesaleofSecuritiesforsalearelistedunderequityExpression:1.,twoseparateincomestatement2.consolidatednetincomestatement3.aspartofthestatementofchangesinstockholders"equityFinally,theremainingportionoftheotherbalanceofinterest(shownbelowtheretainedearningsundertheshareholders"equityshowninthebalancesheet Twelve,themeasurementofprofitsandlossesintheclosedsector（一）衡量日（测量日期）：管理當局正式核准處分計劃，同時正式承諾處分企業部門之日（二）處分日（处置日）：出售完成日{情況一}：無處分期間（衡量日=處分日）2001/1/110/112/31{情況二}：有處分期間（衡量日≠處分日）衡量日及處分日在同一會計期間中2001/1/110/112/112/31{情況三}：有處分期間（衡量日≠處分日）處分期間跨越兩個會計年度2000/1/110/12000/12/312001/5/1[釋例]情況02/9/103/1/1~~12/315/315/3102031年年$（200000）$（200000）$（300000）$（700000）02（200000）（200000）250000（150000）03200000200000（500000）（100000）04（200000）（200000）5000000100000美元5500000（100000）（300000）10000006500000300000500000100000（200000） 页PAGE75稀释每股收益稀釋後每股盈餘基本每股收益基本每股盈餘衡量日=處分日A.營業損益（70000嵌入方程。3＝37500）。A.營業損益處分期間營業損益（10/1~12/1）+）處分淨資產損益（12/1）B.處分損益已實現A.營業損益 未知（預期）（1）已實現損益（10/1~2000/12/31）（2）預期營業損益（2001/1/1~5/1）+）（3）處分淨資產損益（2001/5/1）B.處分損益（1）已實現損益相比較處分損益與：A.若為處分損失則全數於當期認列B.若為處分利益且已實現部分為利益，則取兩者之低者認列C.若為處分利益且已實現部分為損失，則當期認列“0”*[jimisoft：未注册的软件只转换部分文件！阅读帮助以了解如何注册。'