美国CPA《财务会计与报告》知识点（三）

发布时间：2019-03-02

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“IDEA”：

　　“IDE” 1st tier of I/S.

　　“A” directly flow to Retained earnings statement

　　Cost and Unexpired Costs(F1-17)

　　Cost is the amount actually paid for something.

　　Most kinds of cost expire in current period or in future period.

　　-Expired cost become expense of I/S.(COGS)

　　-Unexpired cost become assets of B/S.(Inventory)

　　-Unexpired cost will allocated in a systematic and rational manner or matched against Revenues from future period

　　Several kinds of cost NEVER expired

　　Land

　　“I” of “IDEA” is before income tax

　　“DEA” of “IDEA” are after income tax

　　2nd tier of “I”：Before Tax(F1-18)

　　2nd tier of “I”：Before Tax(F1-18)

　　Operating activities (Gross Concept， revenues， expenses)

　　Non-operating activities (Net Concept，gains，losses)

　　Income taxes = current + deferred

　　“DE” of “IDEA” are after income tax(F1-18)

　　“D”，Income (Loss)from Discontinued Operations，NET of tax

　　“E”，Extraordinary Items，NET of tax，

　　Unusual in nature

　　AND

　　Infrequent in occurrence

　　(if “OR”，Income from continuing operation)

　　“A” of “IDEA” are after income tax(F1-18)

　　“A”，Cumulative Effect of Change in Accounting Principle，NET of tax，Report on statement of retained Earnings.

　　Two types of income statement

　　Dose I/S report operating results separately from non-operating results?

　　“YES”，Multiple step I/S(F1-19)

　　“NO”，Single step I/S(F1-20)

　　Tip：The key is to find the line “Income(loss)from operations”

　　FI-2-1 Income from continuing operations

　　F1-2-2 Discontinued operations and exit or disposal activities

　　F1-2-3 Extraordinary items

　　F1-2-4 Accounting changes and error corrections

　　Component of an Entity(F1-21)

　　A part of an entity

　　Operations and cash flows can be clearly distinguished from the rest of entity

　　Two types of component qualified(F1-22)

　　-Has been disposed of，or

　　-Is classified as held for sale.

　　6 criteria(ALL meet)(F1-21)

　　Items included in Results of Discontinued Operations(F1-22)

　　Results of operations of the component

　　Gain/Loss on disposal of the component

　　Impairment Loss(and subsequent increases in fair value)

　　Pass Key of Discontinued Operations Calculation

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下面小编为大家准备了 美国CPA考试 的相关考题，供大家学习参考。

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