会计英语(三)

三、案例分析

EXAMPLE 2

Ambush, a public limited company, is assessing the impact of implementing the revised IAS39 ‘Financial Instruments: Recognition and Measurement’. The directors realise that significant changes may occur in their accounting treatment of financial instruments and they understand that on initial recognition any financial asset or liability can be designated as one to be measured at fair value through profit or loss （the fair value option）. However, there are certain issues that they wish to have explained and these are set out below.

Required:

（a）Outline in a report to the directors of Ambush the following information: （i）how financial assets and liabilities are measured and classified, briefly setting out the accounting method used for each category. （Hedging relationship can be ignored.）（10 marks）

The following report sets out the principal aspects of lAS 39 in the designated areas.

（i） Classification of financial instruments and their measurement

Financial assets and liabilities are initially measured at fair value which will normally be the fair value of the consideration given or received. Transaction costs are included in the initial carrying value of the instrument unless it is carried at ‘fair value through profit or loss’ When these costs are recognized in the income statement.

Financial assets should be classified into four categories:

（i） financial assets at fair value through profit or loss

（ⅱ）loans and receivables

（ⅲ）held-to-maturity investments（HTM）

（ⅳ）available-for-sale financial assets（AFS）

The first category above has two sub categories which are ‘held for trading’ and those designated to this category at inception/initial recognition. This latter designation is irrevocable.

Financial liabilities have two categories: those at fair value through profit of loss, and ‘other’ liabilities. As with financial assets those liabilities designated as at fair value through profit or loss have two sub categories which are the same as those for financial assets.

Reclassifications between categories are uncommon and restricted under IAS 39 and are prohibited into and out of the fair value through profit or loss category. Reclassifications between AFS and HTM are possible but it is not possible from loans and receivables to AFS. The held to maturity category is limited in its application as if the company sells or reclassifies more than an immaterial amount of the portfolio, it is barred from using the category for at least two years.

Also all remaining HTM investments would be reclassified to AFS.

Subsequent measurement of financial assets and liabilities depends on the classification. The following table summarizes the position:

Financial Assets Measurement

Financial assets at fair value through profit or loss fair value

Loans and receivables amortised cost

Held to maturity investments amortised cost

Available-for-sale financial assets fair value

Financial liabilities at fair value through profit or loss fair value

Other financial liabilities amortised cost

Amortised cost is the cost of an asset or liability adjusted to achieve a constant effective interest rate over the life of the asset of liability.

It is not possible to compute amortised cost for instruments that do not have fixed or determinable payments, such as for equity instruments, and such instruments therefore cannot be classified into these categories.

A company must apply the effective interest rate method in the measurement of amortised cost. The effective interest rate method determines how much interest income or interest expense should be reported in profit and loss.

For financial assets at fair value through profit or loss and financial liabilities at fair value through profit or loss, all changes in fair value are recognized in profit or loss when they occur. This includes unrealized holding gains and losses.

For available-for-sale financial assets, unrealized holding gains and losses are deferred in reserves until they are realized and losses are recognized in profit or loss.

Investments in unquoted equity instruments that cannot be reliably measured at fair value are subsequently measured at cost. Unrealized holding gains/losses are not normally recognized in profit/loss.

答题思路：

1.其实是考查名词解释、简答题、翻译

2.基本准则：在案例给定的框架和范围内

3.问什么答什么

EXAMPLE 1

Trident, a public limited company, operates in the financial services sector and is planning to prepare its first financial statements under international Financial Reporting Standards （IFRSs） as at 31 December 2005. The Generally Accepted Accounting Practices （GAAP） used by Trident are very similar to IFRS but there are some differences which are set out below. The Group is currently preparing its local GAAP financial statements for the year ending 31 December 2004.

The company has two foreign subsidiaries, Spar and Mask, both public limited companies. Spar is 80% owned by Trident and prepared its first IFRS financial statement at 31 December 2003 in order to comply with local legislation. Trident acquired a 70% holding in Mask in 1999.Mask was consolidated from that date using purchase accounting practices that are similar but not the same as those used by IFRS. However the local rules relating to the financial statements of Mask as regards, for example, the concept of substance over form are totally different to IFRS. Mask has adopted the international accounting standards relating to financial

instruments in its own financial statements for the year ended 31 December 2003 because these standards had been incorporated into the local legislation.

Group policy is to amortise goodwill but some goodwill had been totally written off against retained earnings on the acquisition of certain subsidiaries. On the disposal or closure of the business to which the goodwill related, goodwill previously eliminated against retained earnings is charged to the income statement. The gains and losses on the translation of the financial statement of overseas subsidiaries have been charged to retained earnings for many years and not recycled to the income statement on the disposal of subsidiaries.

On 30 October 2004, the Group revalued its tangible non-current assets and incorporated these values into its financial statement. The company uses a straight line method to depreciate its tangible non-current assets. Further Trident had been developing computer software which was to be used as a financial modeling tool. The software cost had not been capitalised but charged to the income statement.

The Group has a separately administered defined benefit pension scheme. Contributions are charged to the income statement and the regular pension costs are attributed using the projected unit method. Variations in pension costs as a result of actuarial valuations are amortised over the average remaining service lives of employees. No actuarial gains and losses had been recognised in the financial statements.

Trident has several financial instruments in issue. It has preference share capital which was originally redeemable on 1 January 2001. However if the preference shareholders so wish the capital can be converted into ordinary shares of Trident at any time up to 31 December 2007 at which time the preference shares will be converted compulsorily. Additionally Trident enters into foreign exchange contracts to hedge existing monetary assets and liabilities, and hedges against the effects of changes in exchange rates in the net investment in overseas subsidiaries. Hedge accounting is currently not used by Trident.

Required:

Based on the information above, draft a memorandum to the Directors of Trident setting out:

（a）the general principles behind IFES1 ‘First-time Adoption of international Financial Reporting Standards’.（5 marks）

（b） whether the measurement criteria in IFRS1 would be applied to the opening balances of Mask and Spar in the first IFRS group financial statements. （5 marks）

Solution

Memorandum to the Directors of Trident, a public limited company

Implications of IFRS1 ‘First time Ad option of International Financial Reporting Standards’

（a）The introduction of IFRS1 will have wide implications for any company which adopts IFRSs for the first time. The IFRS applies when a company adopts IFRSs for the first time by an explicit and unreserved statement of compliance with IFRSs.

The opening balance sheet for the purpose of IFRS1 and the date of transition will be as at 1 January 2004 as this is the beginning of the comparative period. As of that date the company will have to:

（ⅰ）Recognise and derecognise assets and liabilities as required by IFRSs （ⅱ）Reclassify items recognised under local GAAP as an asset, liability or equity that are treated differently under IFRSs

（ⅲ）Apply IFRSs in measuring all recognised assets and liabilities

（ⅳ）Recognise any adjustments required to move from previous GAAP to IFRS directly in retained earnings or an appropriate category of equity.

IFRS1 grants limited exemptions from these requirements. The IFRS requires retrospective action in some areas but also prohibits this where judgment would be required by management about past conditions after the outcome of the transaction is already known. The transitional provisions in IFRS generally do not apply and the latest version of the IFRS at the date of the first financial statements （31 December 2005） shall apply to its opening balance sheet （1 January 2004） and throughout all periods presented in its first financial statements. Thus Trident will have to prepare its opening balance sheet retrospectively, which may cause problems in terms of the collection of the information required as at 1 January 2004.

（b）An immediate question arises as to whether partial adoption of IFRS, as in the case of the subsidiary Mask, would constitute prior adoption of IFRS and, therefore, would not require the use of IFRS1. （IFRS1 applies to the first IFRS financial statements beginning after 1 January 2004.） However, because Mask only utilised IAS32 and IAS39 in its financial statements there would not have been an explicit and unreserved statement of compliance with IFRS and, therefore, Mask will be treated as a ‘first-time adopter’（FTA） and the assets and liabilities measured using IFRS1. Trident has become a first time adopter later than its subsidiary Spar. Spar has already applied the IFRS in force at 31 December 2003, and these balances will be included in the opening balance sheet of Trident at 1 January 2004 （after the normal consolidated adjustments）. Thus there will be no need to adjust retrospectively the financial statements of Spar for the IFRS effective at 31 December 2005, and no need to apply IFRS1 to the opening balances of Spar at 1 January 2004.

考点预测

重要的会计概念、理论

财务报表的简单分析

用英语表达的简单的会计分录

某些重要会计准则（IAS/IFRS/CAS）的研读理解

对中国会计准则趋同的宏观分析

GOODWILL

Any excess of the cost of the acquisition over the acquirer's interest in the fair value of the identifiable assets and liabilities acquired as at the date of the exchange transaction should be described as goodwill and recognised as an asset.

『参考』交易发生时，购买成本超过购买企业在所取得的可

辨认资产和负债的公允价值中的股权份额的部分,应作为商誉

并确认为一项资产。

SUBSTANCE OVER FORM

The principle of recording the substance or economic reality of transactions rather than their legal form lies at the heart of the Framework for Preparation and Pres sentation of Financial Statements’（Framework） and several lnternational Accounting Standards. The development of this principle was partly in reaction to a minority of public interest companies entering into certain complex transactions. These transactions sometimes led to accusations that company directors were involved in ‘creative accounting’.

Required:

（a）（ⅰ）explain,with relevant examples, what is generally meant by the term ’creative accounting’; （5 marks）

（ⅱ）explain why it is important to record the substance rather than the legal form of transactions and describe the features that may indicate that the substance of a transaction is different from its legal form. （5 marks）

Solution:

（a）（ⅰ）creative accounting is a term in general used to describe the practice of applying inappropriate accounting policies or entering into complex or ‘special purpose’ transactions with the objective of making a company’s financial statements appear to disclose a more favourable position, particularly in relation to the calculation of certain ‘key’ ratios,than would otherwise be the case. Most commentators believe creative accounting stops short of deliberate fraud, but is nonethless undesirable as it is intended to mislead users of financial statements.

Probably the most criticised area of creative accounting relates to off balance sheet financing. This occurs where a company has financial obligations that are not recorded on its balance sheet. There have been several examples of this in the past: - finance leases treated as operating leases

- borrowings （usually convertible loan stock）being classified as equity - secured loans being treated as ‘sales’（sale and repurchase agreementes）- the non-consolidation of ‘special purpose vehicles’（quasi subsidiaries）that have been used to raise finance

- offsetting liabillities against assets（certain types of accounts receivable factoring）

The other main area of creative accounting is that of increasing or smoothing profits, Examples of this are;

- the use of inappropriate provisions（this reduces profit in good years and increases them in poor years）

- not providing for liablilties, either at all or not in full, as they arise. This often related to environmental provisions, decommissioning costs and constructive obligations.

- restructuring costs not being charged to income （often related to a newly acquired subsidiary-the costs are effectively added to goodwill）It should be noted that recent international Accounting Standards have now prevented many of the above past abuses, however more recent examples of creative accounting are in use by some of the new lntermet Dolcom companies. Most of these companies do not （yet） make any profit so other performance criteria such as site ‘hits’, conversion rates （browsers tuming into buyers）, bum periods （the length of time eash resources are expected to last） and even sales revenuse are massaged to give a mord favourable impression.

（ⅱ）One of the primary characteristics of financial statements is reliability i.e. they must faithfully represent the transactions and other events that have occurred. It can be possible for the eccnomic substance of a transaction （effectively its commercial intention） to be different from its strict legal position or ‘form’. Th us financial statements can only give a faithful representation of a company’s performance if the substance of its transactions is reported. It is worth stressing that there will be very few transactions where their substance is different from their legal form, but for those where it is, they are usually very important. This is because they are material in terms of their size or incidence, or because they may be intended to mislead.

『参考』

a.（i）创造性会计通常是指不恰当的会计政策的运用或

叙做复杂、有特殊目的的交易以达到使财务报表,特别是某些

关键指标显得更加有力的目的.许多人认为虽该做法可减少一

些有意的欺诈,但决不值得期许,因为它也是有意识去误导财

务报表的使用者.

创造性会计最遭人非议的恐怕要数表外融资了,即企业未

将其金融负债在资产负债表上予以体现.具体实例如下:

-将融资租赁按经营租赁处理

-可转换股权债券按股权处理

-抵押贷款按销售处理（销售并回购协议）

-将专门用来融资的准子公司为纳入合并报表中

-资产和负债抵消（应收账款保理）

创造性会计另一大运用就是用来虚增或抹平利润.

-准备的不恰当使用

-对负债没有计提准备

-改组费用未计入当期损益

（ii）财务报表的主要特征之一就是可靠性,即他们必须

忠实记录交易与事件.有时交易的经济实质和它的法律形式不

一致.财务报表要想做到公允表达就必须记录交易的经济实

质.

事实上仅有少量交易的经济实质与其法律形式不一致,但

一旦出现该情况,就需十分重视,因为它一般涉及较大的金额

或是有意的误导.

手写板图示0103－01

fair and true view

Common features which may indicate that the substance of a transaction （or series of connected transactions ） is different from its legal form are:

- where the ownership of an asset does not rest with the party that

is expected to experience the risks and reward relating to it （i,e., equivalent to control of the asset ）.

手写板图示0103－02

一个人如果有事物的所有权，那么风险由他来承担，收益也是由他来承担。如果所有权在A 公司，但B 公司承担了它的风险和收益，那么资产其实是由B 来控制。

- where a transaction is linked with other related transactions , it is necessary to assess the substance of the series of connected transactions as a whole.

- the use of options within contracts ,it may be that options are either almost certain to be （or not to be ） exercised.

In such cases these are not really options at all and should be ignored in determining commercial substance.

- where assets are sold at values that differ from their fair values （either above or below fair values ）.

Many complex transactions often contain several of the above features.

Determining the true substance of transactions can be a difficult and sometimes subjective procedure.

『参考』

一笔交易如果它的经济实质与其法律形式不同，则通常具

有以下特征:

-资产所有权不归属承担风险和收益的这一方；

-如果一项交易与其他交易相关联，有必要将这些交易作

为一个整体来考虑他们的经济实质

-合同内含有选择权，但该选择权注定行使或不行使.

-资产背离其公允价值出售

许多复杂的交易通常同时具体以上几个特征.

PROVISION（准备）

IAS 37 ‘Provisions, contingent liabilities and contingent Assets’ was issued in 1998. The standard sets out the principles of accounting for these items and clarifies when provisions should and should not be made. Prior to its issue, the inappropriate use of provisions had been an area where companies had been accused of manipulating the financial statements and of creative accounting.

Required:

（a）Describe the nature of provisions and the accounting requirements for them contained in IAS37. （6 marks）

（b）Explain why there is a need for an accounting standard in this area. Illustrate your answer with three practical examples of how the standard addresses controversial Issues. （6 marks）

手写板图示0103－03

provision 50%

contingent liability 5%

（a）IAS 37‘Provisions, Contingent Liabilities and Contingent Assets’only deals with those provisions that are regarded as liabilities. The term provision is also generally used to describe those amounts set aside to write down the value of assets such as depreciation charges and provisions for diminution in value （e.g. provision to write down the value of damaged or slow moving inventory）. The definition of a provision is the Standard is quite simple; provisions are liabilities of uncertain timing or amount. If there is reasonable certainty over these two aspects the liability is a creditor. There is clearly an overlap between provisions and contingencies. Because of the ‘uncertainty’aspects of the definition, it can be argued that to some extent all provisions have an element of contingency. The IASB distinguishes between the two by stating that a contingency is not recognized as a liability if it is either only possible and therefore yet to be confirmed as a liability, or where there is a liability but it cannot be measured with sufficient reliability. The IASB notes the latter should be rare.

The IASB intends that only those liabilities that meet the characteristics of a liability in its Framework for the Preparation and Presentation of Financial

Statements should be reported in the balance sheet.

IAS 37 summarises the above by requiring provisions to satisfy all of the following three recognition criteria:

－ there is present obligation （legal or constructive） as a result of past event;

－ it is probable that a transfer of economic benefits will be required to settle the obligation;

－ the obligation can be estimated reliably.

A provision is triggered by an obligating event. This must have already occurred, future events cannot create current liabilities. The first of the criteria refers to legal or constructive obligations. A legal obligation is straightforward and uncontroversial, but constructive obligations are a relatively new concept. These arise where a company creates an expectation that it will meet certain obligations that it is not legally bound to meet. These may arise due to a published statement or even by a pattern of past practice. In reality constructive obligations are usually because the alternative action is unattractive or may damage the reputation of the company. The most commonly quoted example of such is a commitment to pay for environmental damage caused by the company, even where there is no legal obligation to do so.

To summarise: a company must provide for a liability where the three defining criteria of a provision are met, but conversely a company cannot provide for a liability where they are not met. The latter part of the above may seem obvious, but it is an area where there has been some past abuse of provisioning as is referred to in （b）.

（b）The main need for an accounting standard in this area is to clarify and regulate when provisions should and should not be made. Many controversial areas including the possible abuse of provisioning are based on contravening aspects of the above definitions. One of the most controversial examples of provisioning is in relation to future operating losses. The attraction of providing for this type of expense/loss is that once the provision has been made, the future costs are then charged to the provision such that they bypass the income statement （of the period when they occur）. When assessing the company’s future prospects. If this type of provision were to be incorporated as a liability as part of a subsidiary’s net assets at the date of acquisition, the provision itself would not be charged to the income statement. IAS 37 now prevents this practice as future costs and operating losses （unless they are for an onerous contract） do not constitute past events.

Another important change initiated by IAS 37 is the way in which environmental provisions must be treated. Practice in this area has differed considerably. Some companies did not provide for such costs and those that did often accrued for them on an annual basis. If say a company expected environmental site restoration cost of $1 million per annum for 10 years （ignoring discounting）. Somewhat controversially this practice is no longer possible. IAS 37requires that if the environmental costs are a liability （legal or constructive）, then the whole of the costs must be provided for immediately. That has led to large liabilities

appearing in some companies’ balance sheets.

A third example of bad practice is the use of ‘big bath’provisions and over provisioning. In its simplest form this occurs where a company makes a large provision, often for non-specific future expenses, or as part of an overall restructuring package. If the provision is deliberately overprovided, then its later release will improve future profits. Alternatively the company could charge to the provision a different cost than the one it was originally created for. IAS 37 addresses this practice in two ways: by not allowing provisions to be created if they do not meet the definition of an obligation; and specifically preventing a provision and a new one would be created with appropriate disclosures. Whilst this treatment does not affect overall profits, it does enhance transparency.

Note: other examples would be acceptable.

『答案大意』

（a）国际会计准则第37号“准备,或有资产和或有负债”

仅处理属于负债定义内的准备.准备的定义是不确定金额和时

间的债务.准备应该符合债务的定义.准备是由过去事件引发

的,通常法定义务和推定义务会引起准备.

（b）国际会计准则第37号主要规范什么时候计提/不计

提准备.准备滥用包括（1）为将来的损失做准备;（2）不正确

准备环境成本;（3）以丰补歉.

(精)会计英语大全

第一讲会计英语的常用术语 1.account n..账，账目a/c；账户 e.g.T-account: T型账户；account payable应付账款receivable 应收账款）； 2.Accounting concepts 会计的基本前提 1）accounting entity 会计主体；entity 实体，主体 2）going concern 持续经营 3）accounting period 会计分期 financial year/ fiscal year 会计年度（financial adj.财务的，金融的；fiscal adj.财政的）4）money measurement货币计量 *权责发生制accrual basis. accrual n.本身是应计未付的意思， accrue v.应计未付，应计未收， e.g.accrued liabilities，应计未付负债 3.Quality of accounting information 会计信息质量要求 （1）可靠性reliability （2）相关性relevance （3）可理解性understandability （4）可比性comparability （5）实质重于形式substance over form （6）重要性materiality （7）谨慎性prudence （8）及时性timeliness 4.Elements of accounting会计要素 1）Assets: 资产 – current assets 流动资产 cash and cash equivalents 现金及现金等价物（bank deposit） inventory存货receivable应收账款prepaid expense 预付费用 – non-current assets 固定资产 property （land and building）不动产, plant 厂房, equipment 设备（PPE） e.g.The total assets owned by Wilson company on December 31, 2006 was US$1,500,000. 2）Liabilities: 负债 funds provided by the creditors. creditor债权人，赊销方 – current liabilities 当期负债 non-current liabilities 长期负债 total liabilities account payable应付账款loan贷款advance from customers 预收款 bond债券（由政府发行, government bond /treasury bond政府债券，国库券）debenture债券（由有限公司发行） 3）Owners’ equity: 所有者权益（Net assets） funds provided by the investors. Investor 投资者 – paid in capital （contributed capital）实收资本 – shares /capital stock （u.s.）股票 retained earnings 留存收益

会计英语课后习题及参考答案

Suggested Solution Chapter 1 3. 4.

5. (b) net income = 9,260-7,470=1,790 (c) net income = 1,790+2,500=4,290

Chapter 2 1. a.To increase Notes Payable -CR b.To decrease Accounts Receivable-CR c.To increase Owner, Capital -CR d.To decrease Unearned Fees -DR e.To decrease Prepaid Insurance -CR f.To decrease Cash - CR g.To increase Utilities Expense -DR h.To increase Fees Earned -CR i.To increase Store Equipment -DR j.To increase Owner, Withdrawal -DR 2. a. Cash 1,800 Accounts payable ................................................... 1,800 b. Revenue ................................................................... 4,500 Accounts receivable ...................................... 4,500 c. Owner’s withdrawals ................................................ 1,500 Salaries Expense ............................................ 1,500 d. Accounts Receivable (750) Revenue (750) 3. Prepare adjusting journal entries at December 31, the end of the year. Advertising expense 600 Prepaid advertising 600 Insurance expense (2160/12*2) 360 Prepaid insurance 360

常用会计英语词汇

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2、应付票据到期支付票款： 借：应付票据 贷：银行存款 3、转销无力支付的银行承兑汇票票款： 借：应付票据 贷：短期借款 三、应付账款： 1、发生应付账款： 借：材料采购/库存商品/在途物资/生产成本/管理费用/制造费用 应交税费——应交增值税（进项税额） 贷：应付账款 2、偿还应付账款： 借：应付账款 贷：银行存款/应付票据 3、因在折扣期内付款获得的现金折扣偿付应付账款时冲减财务费用：借：应付账款 财务费用 贷：银行存款 4、转销确实无法支付的应付账款： 借：应付账款 贷：营业外收入——其他 四、预收账款： 1、收到预收账款： 借：银行存款

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会计英语常用词汇

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1.Words and phrases CEO Chief Executive Officer首席执行官; CFO Chief Financial Officer 首席财务官; COO Chief operating officer首席运营官; CFA 特许金融分析师(Chartered Financial Analyst); CICPA 中国注册会计师协会（The Chinese Institute of Certified Public Accountants）; MBA 管理硕士Master of Business Administration; IPO(unseasoned issue)Initial Public Offerings 首次公开募股; SEC 美国证券交易委员会Securities and Exchange Commission; NYSE New York Stock Exchange 纽约证券交易所; GAAP Generally Accepted Accounting Principles 公认会计准则 EBIT earnings before interest and taxes 息税前利润; EBT earnings before tax税前收益; EPS Earnings Per Share 每股利润;

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