加拿大版中级会计学课件(24)

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Classification of Cash Flows
2.Investing Activities
• The acquisition and disposal of long term assets and long-term investments such as:
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Classification of Cash Flows
1. Operating Activities
• The cash flows resulting from the primary revenueproducing activities of the business such as:
of each classification. • Prepare the operating activities section of a statement of cash flows using
the direct versus the indirect method. • Prepare a statement of cash flows using the direct method. • Prepare a statement of cash flows using the indirect method. • Identify the financial presentation and disclosure requirements for the
Outflows
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Operating activities

Enhancing Qualitative Characteristics are:
1. Comparability – Information measured and reported in similar way (company to company, and year to year)
– Allows users to identify real economic similarities and differences
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Conceptual Framework for Financial Reporting
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Objective of Financial Reporting
The Fundamental Qualitative Characteristics are: 1. Relevance
– Makes a difference in a decision – Has predictive and feedback/confirmatory value
– Includes all material information (i.e. information that makes a difference to the decision-maker)
• Enhances comparability of financial statements of different companies
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Types of Shares
Preferred Shares • Certain inherent rights given up or exchanged for other special rights or privileges • Preference given on
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Corporate Law
Articles of Incorporation
Corporation Charter Issued
Corporation Recognized as Legal Entity
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No shares issued; created to provide services for members or society
Municipalities, Cities, Etc. Crown Created by government statute to provide public services
• Preemptive right for any new share issues can also be assigned under CBCA
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Types of Shares
Common Shares
• Represent basic ownership interest • Represents residual ownership interest have ultimate risk of loss and benefit from success • Dividends or assets on dissolution are not guaranteed • True advantage is in the right of Common Shares to ultimately control by way of voting

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Accounting and Capital Allocation
• Financial reporting aids users in the allocation of scarce resources (capital)
Rotman School of Management, University of Toronto
Dragan Stojanovic, CA
Prepared by:
CHAPTER 1
The Canadian Financial Reporting Environment
After studying this chapter, you should be able to: • Explain how accounting makes it possible to use scarce resources more efficiently. • Explain the meaning of “stakeholder” and identify key stakeholders in financial reporting, explaining what is at stake for each one. • Identify the objective of financial reporting. • Explain how information asymmetry and bias interfere with the objective of financial reporting. • Explain the need for accounting standards. • Identify the major entities that influence the standard-setting process and explain how they influence financial reporting. • Explain the meaning of generally accepted accounting principles (GAAP). • Explain the significance of professional judgement in applying GAAP. • Discuss some of the challenges and opportunities for accounting.

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Types of Accounting Changes
3.Correction of an error in prior period financial statements
– Omissions from or mistakes in financial statements of prior periods caused by the misuse or failure to use reliable information that existed at the time financial statements were prepared
1. Is required by a primary source of GAAP, or 2. Results in portraying reliable and more
relevant information about effects of transactions, events or conditions (voluntary)
INTERMEDIATE ACCOUNTING
TENTH CANADIAN EDITION
Kieso • Weygandt • Warfield • Young • Wiecek • McConomy
CHAPTER Accounting Changes
and Error Analysis
Prepared by:
– Deferral of development expenditures when previously these expenses were expensed as they were immaterial

Chapter 24-7
LO 1 Review the full disclosure principle and describe implementation problems.
Notes to the Financial Statements
Notes are the means of amplifyined in the main body of the statements.
Other Means of Financial Reporting Examples: Management Discussion and Analysis

Other Information Examples: Competition and Order Backlog in SEC Forms

Statement of Cash Flows Statement of Changes in Stockholders’ Equity
Chapter 24-5
Contingencies Inventory Methods
Shares Outstanding Alternative Measures
Creditor Claims
Equity Holders’ Claims Contingencies and Commitments Deferred Taxes, Pensions, and Leases Changes in Accounting Principles
Chapter 24-9
LO 2 Explain the use of notes in financial statement preparation.
Disclosure Issues

Cnada, Ltd. 2
Investments
Understanding Investments
•Types of investments •Types of companies that have investments •Information for decision-making
Dragan Stojanovic, CA
Prepared by:
CHAPTER 9:
INVESTMENTS
After studying this chapter you should be able to: • Understand the nature of investments including which types of companies have significant investments. • Explain and apply the cost/amortized cost model of accounting for investments. • Explain and apply the fair value through net income model of accounting for investments. • Explain and apply the fair value through other comprehensive income model of accounting for investments. • Explain and apply the incurred loss, expected loss, and fair value loss impairment models. • Explain the concept of significant influence and apply the equity method. • Explain the concept of control and when consolidation is appropriate. • Explain how investments are presented and disclosed in the financial statements noting how this facilitates analysis. • Identify differences in accounting between IFRS and ASPE, and what changes are expected in the near future.

成本核算方法
品种法
品种法是一种以产品品种为成本核算对象， 归集和分配生产成本的会计核算方法。该方 法适用于大量大批单步骤生产的企业，如发
电、采掘等企业。
分批法
分步法是一种以产品生产步骤为成本核算对 象，归集和分配生产成本的会计核算方法。 该方法适用于多步骤连续式生产企业，如纺
织、钢铁等企业。
分步法
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成本会计的起源与发展
成本会计起源于16世纪中叶的欧洲，随 着工业化生产的兴起，企业生产规模不 断扩大，生产成本日益复杂，为了准确 核算产品成本，提高企业生产效率和降 低成本，成本会计逐渐发展成为一门独 立的学科。
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成本会计的分类
成本会计按照不同的分类标准可以分为 不同的类型，如按照成本会计的对象可 以分为企业成本会计和行业成本会计； 按照成本会计的目的可以分为管理成本 会计和财务成本会计；按照成本会计的 时间可以分为事前成本会计、事中成本 会计和事后成本会计等。
。
存货
包括原材料、在产品、产 成品等，是企业的重要资 产，直接影响企业的生产
和销售。
无形资产
包括专利、商标、版权等 ，是企业的重要资产，不
具有物质形态。
负债类科目
应付账款
是企业在购买商品或接受服务 时，应向供应商支付的款项。
长期借款
是企业长期需要偿还的借款。
短期借款
是企业短期内需要偿还的借款 。
预收账款
中级会计师免费课件
目录
CONTENTS
• 会计基础 • 财务会计 • 成本会计 • 税务会计 • 审计学 • 中级会计师考试指南
01
会计基础
会计概述
会计定义
会计是一门科学，是社会科学的一个分支， 是以货币为主要计量单位，运用专门的方法 ，对经济业务进行核算和监督。

5. Use a worksheet for employer’s pension plan entries.
6. Describe the amortization of prior service costs.
7. Explain the accounting for unexpected gains and losses.
20-12
LO 3
Accounting for Pensions and Postretirement Benefits
After studying this chapter, you should be able to:
1. Distinguish between accounting for the employer’s pension plan and accounting for the pension fund.
u Companies must recognize on their balance sheet the full overfunded or underfunded status of their defined benefit pension plan.
u The overfunded or underfunded status is measured as the difference between the fair value of the plan assets and the projected benefit obligation.
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LO 2
Accounting for Pensions and Postretirement Benefits
After studying this chapter, you should be able to:

对。
企业一旦发现侵权行为，应 积极采取法律手段予以打击 和维权，保护自己的合法权 益不受侵害。
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THANKS
感谢观看
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通过。但是，股东大会作出修改公司章程、增加或者减少注册资本的决 议，以及公司合并、分立、解散或者变更公司形式的决议，必须经出席 会议的股东所持表决权的三分之二以上通过。董事会负责召集股东会会 议，并向股东会报告工作，执行股东会的决议等。监事会对董事、高级 管理人员执行公司职务的行为进行监督，对违反法律、行政法规、公司 章程或者股东会决议的董事、高级管理人员提出罢免的建议等。
商业贿赂行为
经营者为获取交易机会或竞争优势， 向交易相对方或其工作人员提供财物 或其他利益的行为。
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反垄断政策目标及手段
政策目标
维护市场公平竞争，防止和制止垄断 行为，保护市场参与者的合法权益和 社会公共利益。
手段措施
制定反垄断法规，设立反垄断执法机构， 对涉嫌垄断行为进行调查和处理，实施 行政处罚等。
采取补救措施、赔偿损失等
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救济措施
协商、调解、仲裁和诉讼等途径解 决合同争议，维护自身合法权益
免责事由
不可抗力等法定或约定免责事由可 免除或减轻违约责任
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公司法关键知识点剖析
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公司类型及设立条件
公司类型
有限责任公司、股份有限公司
设立条件
股东符合法定人数、有符合公司章程规定的全体股东认缴的出资额、股东共同制定公司章程、有公司名称，建立 符合有限责任公司要求的组织机构、有公司住所
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