会计程序-课件PPT（演示稿）.ppt

会计程序( Accounting Procedures ) 一、财务会计的四大程序?确认( recognition) ?计量( measurement ):初始计量与后续计量?记录( recording ) ?报告( reporting ) ( Recognition ):指将满足会计要素的定义和规定的确认标准的项目列入资产负债表或损益表的过程。 2 .计量( measurement ):为了在资产负债表和损益表中确认和计列有关财务报表的要素而确定其货币金额的过程。主要的计量属性( Measurement Attributes ):( 1)历史成本( Historical Cost );( 2)现行成本( Current Cost );( 3)可变现价值(或结算价值)( Realizable Value );( 4)现值( Present Value );( 5)公允价值( Fair Value )。 3 .记录( Recording ):采用复式记账法( Double Entry )将交易和事项记入账簿的过程。 4 .报告( Reporting ):通过财务报告发布、传递财务信息的过程。报告分为表内列报( Presentation )和表外披露( Off-balance sheet Disclosure )。广义的披露意同报告。二、会计确认( Accounting Recognition ) ? The headmost authoritative definition of es from Statement of Financial Accounting Concepts No. 5—— Recognition and Measurement in Financial Statements of Business Enterprises —— which issued by FASB in December 1984. FASB ’s Definition of Recognition ? Recognition is the process of formally incorporating an item in the financial statements of an entity as an asset, liability, revenue, expense, or the like. A recognized item is depicted in both words and numbers, with the amount included in the statement totals. prehends both initial recognition of an item and recognition of subsequent changes in or removal of a previously recognized item. ?——-FASB SFAC , 1984 ?对会计确认首次作出权威性定义的当属美国财务会计准则委员会( FSAB )于 1984 年发表的第 5号财务会计概论公告《企业财务报表:确认和计量》?该公告认为: “确认是把一个事项作为资产、负债、收入和费用等正式加以记录和列入财务报表的过程。确认包括文字和数字描述一个项目,其金额包括于财务报表的合计数之内。而且这只是一个项目的初始确认( initial recognition ),还包括该项目嗣后发生变动的后续确认( subsequent recognition )以及该项目或消失的终止确认( derecognition )” IASB ’s definition of Recognition ? Recognition is the process of incorporating in the balance sheet or e statement an item that meets the definition of an element and satisfies the criteria for recognition set out in paragraph 83. It involves the depiction of the item in words and by a ary amount and the inclusion of that amount in the balance sheet or e statement totals. Items that satisfy the recogni