Assets—CurrentAssets資產(chǎn)—流動資產(chǎn)

01IntroductiontoAssetsPart3.1

IntroductiontoAssetsAssetsarefutureeconomicbenefitsobtainedorcontrolledbyanentityasaresultofpasttransactionsorevents.資產(chǎn)是指由企業(yè)過去的交易或事項(xiàng)形成的、由企業(yè)擁有或者控制的、預(yù)期會給企業(yè)帶來經(jīng)濟(jì)利益的資源。3.1

IntroductiontoAssetsAssetsmaybephysical（有形的）,suchasland,buildings,inventoryofsupplies,material,orfinishedproducts.Assetsmayalsobeintangible（無形的）,suchaspatentsandtrademarks.Assetsarenormallydividedintotwomajorcategories:currentassetsandlong-termassets.Characteristicsofcurrentassets流動資產(chǎn)特征短期變現(xiàn)性流動資產(chǎn)(CurrentAssets)指企業(yè)預(yù)計在一年或一個正常營業(yè)周期內(nèi)可轉(zhuǎn)換為現(xiàn)金、出售或消耗的資產(chǎn)，其核心特征為高流動性和短期持有目的。這類資產(chǎn)直接影響企業(yè)的短期償債能力和運(yùn)營效率。流動性排序原則運(yùn)營資金循環(huán)在資產(chǎn)負(fù)債表中，流動資產(chǎn)按變現(xiàn)速度從高到低排列，貨幣資金因可直接支付通常列首位，存貨因需經(jīng)歷生產(chǎn)銷售環(huán)節(jié)列末尾。這種排序邏輯幫助報表使用者快速評估企業(yè)資產(chǎn)的變現(xiàn)能力。流動資產(chǎn)通過"現(xiàn)金→存貨→應(yīng)收賬款→現(xiàn)金"的循環(huán)支持企業(yè)日常運(yùn)營。例如零售業(yè)的存貨周轉(zhuǎn)率直接影響現(xiàn)金流健康度，制造業(yè)的應(yīng)收賬款周期與流動資金需求密切相關(guān)。123Cash貨幣資金Cashismoneyintheformofbillsorcoins,whichcanpromptpaymentforgoodsorservicesincurrencyorbycheck.

貨幣資金是指可以立即投入流通，用以

購買商品或勞務(wù)或用以償還債務(wù)的交換媒

介物。Cashislistedfirstinthebalancesheet,becauseitisthemostliquidofallcurrentassets.Inventory存貨Inventoryreferstovariousassetsthatarestockedforthepurposeofsale,productionorconsumptionduringtheprocessoftheproductionandoperationforabusiness.存貨?是指企業(yè)在日?；顒又谐钟幸詡涑鍪鄣漠a(chǎn)成品或商品、處在生產(chǎn)過程中的在產(chǎn)品、在生產(chǎn)過程或提供勞務(wù)過程中耗用的材料和物料等。具體包括各類材料、在產(chǎn)品、半成品、產(chǎn)成品或庫存商品以及包裝物、低值易耗品、委托加工物資等?。Money-relatedstressistopofmindformostAmericans,accordingtoanewAICPAsurveythatshowsmorethan70%feelingeithercautiousoruncertainabouttheirfinancialsituation.Somerespondentsaretakingstepstoshoreupfinanceswithlessspendingormoresaving,andtheAICPAisofferingadviceformanagingfinancialstressaspartofNationalFinancialLiteracyMonth.3tipsforhandlingfinancialstressinvolatiletimesInventoryCostFlowMethods存貨成本流轉(zhuǎn)方法/存貨計價方法最早購入的存貨優(yōu)先售出先進(jìn)先出法（FIFOMethod）將期間內(nèi)所有進(jìn)貨成本平均分?jǐn)傊羻挝淮尕浖訖?quán)平均法（Weighted-average）按每件存貨的實(shí)際購入成本計價，精準(zhǔn)但僅適用于高價獨(dú)特商品（如珠寶、定制機(jī)械），操作復(fù)雜度高。個別計價法（Specificidentification）010203Bytheweekend,you’vesold15bagsofflour.UsingFIFO:Youassumeyousoldthe

10bagsboughtonMonday

first(at$10each).Then,yousold

5bagsfromthebatchboughtonWednesday

(at$12each).Your

COGS（銷貨成本）

iscalculatedas:10×10=1005×12=60TotalCOGS

=$160.Theremaining（剩余的）inventoryisvaluedas:5×12=6010×14=140Totalinventoryvalue

=$200.Imagineyourunasmallbakery.Overaweek,youbuyflouratdifferentprices:Monday:10bagsofflourat$10each.Wednesday:10bagsofflourat$12each.Friday:10bagsofflourat$14each.$1(20,000)+$1.15(15,000)+$2(5,000)/(20,000+15,000+5,000)=($20,000+$17,250+$10,000)/($20,000+15,000+5,000)=$47,250/40,000=$1.18Amanufacturerpurchases20,000unitsofaproductat$1each,15,000at$1.15eachand5,000at$2each.Usingtheunitsastheweightandthetotalnumberofunitsasthesumofallweights.Weighted-averageMethod加權(quán)平均法某企業(yè)采用先進(jìn)先出法計算發(fā)出甲材料的成本，2月1日結(jié)存甲材料200公斤，每公斤實(shí)際成本100元；2月10日購入甲材料300公斤，每公斤實(shí)際成本110元；2月15日發(fā)出甲材料400公斤。2月末庫存甲材料的實(shí)際成本為（）元。A10000B10500C10600D11000Practicetime!某企業(yè)存貨發(fā)出計價采用月末一次加權(quán)平均法。2023年8月1日，原材料期初結(jié)存2000件，單價為2萬元;8月5日，發(fā)出原材料1800件;8月17日，購進(jìn)原材料2000件，單價為2.2萬元;8月27日，發(fā)出原材料900件。該企業(yè)8月31日結(jié)存原材料的實(shí)際成本為()萬元。A

2730

B

0

C

2600

D

3000√√AccountReceivable應(yīng)收賬款Thecustomerpurchasesaproduct,butagreestopayforitlater.Insuchsituations,theamountofmoneythatacompanyexpectstogetinthefuturefromacustomeriscalledanaccountreceivable.銷售和收款的時間差距是產(chǎn)生應(yīng)收賬款的重要原因。Accountsreceivableareveryliquid（流動的）assets,usuallybeingconvertedintocashwithinaperiodof30to60days.Mostbusinessessellgoodsoncredittermsi.e.totradedebtors.Itmustberecognized,however,thatthereisariskthatsomedebtorswillfailtopaytheirdebtsi.e.thatthedebtsmaybeuncollectible.AccountReceivable應(yīng)收賬款TheAllowanceMethodofAccountingforBadDebts壞賬備抵法它是指預(yù)先估計壞賬損失并計提壞賬準(zhǔn)備金的方法。企業(yè)采用壞賬備抵法時，要按期估計壞賬損失，預(yù)先計提壞賬準(zhǔn)備金，當(dāng)某一賬戶應(yīng)收賬款的全部或部分被確認(rèn)為壞賬時，根據(jù)壞賬損失金額沖減壞賬準(zhǔn)備，同時，轉(zhuǎn)銷相應(yīng)的應(yīng)收賬款。Usuallyacompanycannotknowforsurehowmuchofaccountsreceivablewillbedoubtfulinthefuture.Insuchacase,nevertheless,itisreasonabletomakeanestimate.TheamountofaccountsreceivablethatisexpectedtobeuncollectibleisrecordedinaspecialcontraassetaccountcalledAllowanceforDoubtfulDebts（壞賬準(zhǔn)備）.DateAccountTitlesDebitCredit1AccountsReceivable

ServiceRevenue6,0006,0002Cash

AccountsReceivable3,6003,6003BadDebtsExpense

AllowanceforDoubtfulDebts

400

400ClosingEntryServiceRevenue

BadDebtsExpense

RetainedEarnings

4005,6006,000(1)Recognized$6,000ofservicerevenueearnedonaccount;(2)Collected$3,600cashfromaccountsreceivable;(3)Recoginzed$400ofbaddebtexpenseforaccountsreceivablethatareexpectedtobeuncollectibleinthefuture.Fordirectwrite-offmethod,thereisnoneedforestimates,adjustingentries,oruseoftheAllowanceforDoubtfulDebtsaccountunderthismethod.

Underthismethodbaddebtsexpenseisrecognizedatthepointwhenanaccountreceivableisknowntobeuncollectible.核心特點(diǎn)是?在實(shí)際發(fā)生壞賬時直接將損失計入當(dāng)期費(fèi)用，不預(yù)先計提壞賬準(zhǔn)備?。DirectWrite-offMethod直接轉(zhuǎn)銷法Directwite-offmethodisusedonlywhentheamountofuncollectib