国际会计第七章Chapter_7_Accounting_for_changing_prices.ppt

* * * * * * * * * * * * * * National Perspectives(P172) 现行成本调整 美元是功能货币 先折算成美元，然后按照美国的GPL重新表述 当地货币是功能货币 先折算成美元，然后按照美国的GPL重新表述 先按照外国的GPL重新表述，然后折算成美元 * National Perspectives(P172) United Kingdom Ⅰ ASC issued SSAP No.16 “Current Cost Accounting” in 1980. 1. SSAP No.16 adopted only the current cost method for external reporting; 2.Whereas the U.S. inflation adjustment focused on the income statement, the U.K. current cost statement required both a current cost income statement and a balance sheet, with explanatory notes. 英国会计准则委员会于1980年发布了《16号标准会计实务公告——现行成本会计》 1.仅对对外报告提出了按照现行成本编制的要求； 2.美国的通货膨胀调整以收益表为中心，而英国要求同时报告现行成本收益表和现行成本的资产负债表，还有解释性注释。 * National Perspectives(P172) ⅡThe U.K. standard allowed three reporting options: 1.Presenting current cost accounts as the basic statements with supplementary historical cost accounts. 将现行成本报表作为基本报表，以历史成本报表为补充； 2.Presenting historical cost accounts as the basic statements with supplementary current cost accounts. 将历史成本报表作为基本报表，以现行成本报表为补充； 3.Presenting current cost accounts as the only accounts accompanied by adequate historical cost information. 将现行成本报表作为唯一报表，同时附有足够的历史成本信息。 * National Perspectives(P172) Ⅲ SSAP No.16 required two figures to reflect the effects of specific price changes. 1. MWCA （a monetary working capital adjustment ）：货币营运资本调整额 ----to recognize the effect of specific price changes on the total amount of working capital used in the business operations. 2.GA(the gearing adjustment):杠杆比率调整额 ----to reflect the impact of specific price changes on a firm’s nonmonetary assets. * National Perspectives(P173) ＊〔(TL-CA)/(FA+I+MWC)〕(CC Dep.Adj.+CC Sales Adj.+MWCA) 其中，TL=应付购销账款以外的负债总额 CA=应收购销账款以外的流动资产 FA=包括投资在内的固定资产 I=存货 MWC=货币营运资本 CC Dep.Adj.=折旧费的现行成本调整 CC Sales Adj.=销售额的现行成本调整 MWCA=货币营运资本调整额 * National Perspectives(P173) □Braz