Current Liabilities and Payroll Accounting

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第11 章 流动负债与薪资的会计核算Current Liabilities and Payroll Accounting

◆ 教学目的和要求:要求学生了解掌握概念:负债与负债的分类,已知负债、估计负债,或有负债、薪资的会计核算。

◆ 教学重点:如何定义、分类、衡量、披露和分析负债。

◆ Teaching Objectives: Make clear the concepts such as current and long-term liabilities and their characteristics, known liabilities, estimated liabilities, contingent liabilities and payroll accounting.

◆ Teaching Focus: how to define, classify, measure, report, and analyze these liabilities so that this information is useful to business decision makers.

负债的概念What is liability?
◆ A liability is a probable future payment of assets or services that a company is presently obligated to make as a result of past transactions or events.

◆ 负债是指因过去的交易或事项而产生的企业现在所承担的、能以货币计量的、未来需以企业资产或提供劳务偿付的各种债务。

负债的分类Classifying Liabilities
◆ Liabilities can be classified into current liabilities and long-term liabilities according to term of payment. ◆ 按偿还期限,负债可分为流动负债和非流动负债两类。

流动负债Current Liabilities
◆ Current liabilities are obligations due to be paid or settled within one year or the operating cycle, whichever is longer. They are usually settled by paying out current assets such as cash. (notes payable, mortgages payable, bonds payable, and lease obligations) ◆ 流动负债:企业在一年或超过一年的一个营业周期内必须清偿的债务,企业通常采取支付现金等流动资产的形式来偿还流动负债。 ◆ 例子:应付票据 应付抵押款 应付债券 应付租金

非流动负债Long-term Liabilities
◆ Long-term liabilities are obligations not due within one year or the operating cycle, whichever is longer. (notes payable, mortgages payable, bonds payable, and lease obligations) ◆ 非流动负债:不需要在一年或超过一年的一个经营周期内偿还的债务。 ◆ 例子:应付票据 应付抵押款 应付债券 应付租金

已知负债Known Liabilities
◆ Most liabilities arise from situation with little uncertainty. They are set by agreements, contracts, or laws and are measurable. These liabilities are Known Liabilities, also called definitely determinable liabilities. Known Liabilities include accounts payable, notes payable, payroll, sales taxes payable, unearned revenues and lease obligations ◆ 大多数负债都是在可以确定的情况下发生的。通常是通过协议、合同或法律的形式确定下来的。其金额是可以确定的。这种负债被称之为:已知负债或可确定负债。已知负债包括:应付账款、应付票据、薪资、销售税、预收收入以及租赁物等

已知负债---应付销售税Known Liabilities— Sales Taxes Payable Sales taxes are stated as a percent of selling prices. The seller collects sales taxes from customers when sales occur and remits these collections to the proper government agency. Since sellers currently owe these collections to the government, this amount is a current liability. 应付销售税:销售税按照销售价格的一定百分比征收。销售商在销售货物时要向顾客征收销售税,并定期将这些销售税上缴至相关部门,因为销售商要暂时持有该款项,因此,对销售商而言,应付销售税是一项流动负债。

Example:On May 15, 2009, Max Hardware sold tools and supplies for $7,500 that are subject to a 6% sales tax.

$7,500 × 6% = $450

已知负债---预收收入Known Liabilities—unearned revenues ◆ Unearned Revenues (also called deferred revenues, collections in advance, and prepayments) are amounts received in advance from customers for future products or services. ◆ 预收收入也称递延收入、预收款项或预收款,是向顾客为未来会得到的产品或服务所预先收取的款项。 Example: On May 1, 2009, A-1 Catering received $3,000 in advance for catering a wedding party to take place on July 12, 2009.

已知负债---短期应付票据Known Liabilities—Short-term Note Payable A written promise to pay a specified amount on a definite future date within one year or the company’s operating cycle, whichever is longer. 在一年或超过一年的一个营业周期内必须支付约定金额的书面承诺。

已知负债---短期应付票据 延迟信用期限 NOTE GIVEN TO EXTEND CREDIT PERIOD ◆ A company can replace an account payable with a note payable. A common example is a creditor that requires the substitution of an interst-bearing note for an overdue account payable that does not bear interest. ◆ 企业可以签发应付票据来代替应付账款。常见情况是债权人要求以带息票据取代原来的不需要支付利息的逾期应付账款。 Example: On August 1, 2009, Matrix, Inc. asked Carter, Co. to accept a 90-day, 12% note to replace its existing $5,000 account payable to Carter. Matrix would make the following entry:

On October 30, 2009, Matrix, Inc. pays the note plus interest to...
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