会计考试英语部分：所有者权益(股东权益)

会计考试英语部分：所有者权益(股东权益) Lesson 6 Owners’ (shareholders’) equity 第六课 所有者权益(股东权益) Glossary Additional paid-in capital资本公积 cash-settled share-based payment以现金结算的股份支付 equity-settled share-based payment以权益结算的股份支付 grant date授予日 Owners’ equity 所有者权益 Net asset净资产 Paid-in capital (paid-up)实收资本 percentage-of-completion method完工百分比 real interest method实际利率法 Retained earnings留存收益 royalty revenue使用费收入 sales discounts and allowance销售折扣与折让 sales return销售退回 Surplus reserves盈余公积 vesting date行权日 Topic outline 6.1 Owners’ equity 6.2 Revenue 6.3 Share-based Payments股份支付 6.1 Owners’ equity 实收资本:Paid-in capital (paid-up) 资本公积:Additional paid-in capital 留存收益:Retained earnings(盈余公积:Surplus reserves 未分配利润:Undistributed profit) 1 Corporate CapitalCorporate CapitalCorporate Capital Common StockCommon StockAccountAccountAccountAdditional Paid-Contributed Additional Paid-Contributed in CapitalCapitalin CapitalCapitalAccountAccountAccountPreferred StockPreferred StockAccountAccountAccount Two Primary Retained EarningsRetained EarningsSources of AccountAccountAccountEquityAssets – Liabilities =Less:Less:EquityEquityTreasury StockTreasury StockAccountAccount Chapter LO 2 Identify the key components of stockholders’equity.15-8 6.2 Revenue , The term "revenue" refers to the gross inflow of economic benefits formed during the course of the ordinary activities of an enterprise, which may increase the owner's equities and is irrelevant to the invested capital of the owner. , Revenue from Selling Goods销售商品的收入 , No revenue from selling goods may be recognized unless the following conditions are met simultaneously: , The significant risks and rewards of ownership of the goods have been transferred to the buyer by the enterprise; 企业已将商品所有 权上的主要风险和报酬转移给购货方; , The enterprise retains neither continuous management right that usually keeps relation with the ownership nor effective control over the sold goods; 企业既没有保留通常与所有权相联系的继续管理权，也 没有对已售出的商品实施有效控制 , The relevant amount of revenue can be measured in a reliable way; 收入的金额能够可靠地计量 , The relevant economic benefits may flow into the enterprise相关的 经济利益很可能流入企业; and , The relevant costs incurred or to be incurred can be measured in a reliable way. 相关的已发生或将发生的成本能够可靠地计量 , Sales price , the received or receivable price stipulated in the contract, unless unfair. , If the collection of the price as stipulated in the contract or 2 agreement is delayed and if it has the financing nature, the revenue incurred by selling goods shall be ascertained in accordance with the fair value of the receivable price as stipulated in the contract or agreement. , The difference between the price stipulated in the contract or agreement and its fair value shall be amortized within the period of the contract or agreement employing the real interest method实 际利率法 and shall be included in the current profits and losses. , The term "sales discounts and allowance销售折扣与折让" refers to the amount of reduction in the sales price as a result of the unqualified quality of the goods to be sold by an enterprise, or for other reasons. , As to any sales return销售退回 arising from any sold goods and of which the revenue from the sale has been recognized by the enterprise, the current revenue incurred by selling goods shall be offset against. , Revenue from Providing Labor Services劳务收入 , If an enterprise can, on the date of the balance sheet, reliably estimate the outcome of a transaction concerning the labor services it provides, it shall recognize the revenue from providing services employing the percentage-of-completion method完工百分比法。 , The term "percentage-of-completion method" refers to a method to recognize the revenues and expenses in the light of the stage of completion under a transaction concerning the providing of labor services. , The outcome of a transaction concerning the providing of labor services can be measured in a reliable way, means that the following conditions shall be met simultaneously: , (1) The amount of revenue can be measured in a reliable way; , (2) The relevant economic benefits are likely to flow into the enterprise; , (3) The schedule of completion under the transaction can be confirmed in a reliable way; and , (4) The costs incurred or to be incurred in the transaction can be measured in a reliable way. , Revenue from Abalienating the Right to Use Assets让渡资产使用权的收 入 , The revenue from abalienating of right to use assets consists of interest revenue利息收入 and royalty revenue使用费收入. , No revenue from abalienating of right to use assets may be recognized unless the following conditions are met simultaneously: , (1) The relevant economic benefits are likely to flow into the enterprise; and , (2) The amount of revenues can be measured in a reliable way. , An enterprise shall ascertain the amount of revenues from the abalienating of right to use assets based on the following circumstances, 3 respectively: , (1) The amount of interest revenue should be measured and confirmed in accordance with the length of time for which the enterprise's cash is used by others and the actual interest rate; or , (2) The amount of royalty revenue should be measured and confirmed in accordance with the period and method of charging as stipulated in the relevant contract or agreement. 6.3 Share-based Payments 股份支付 , The term "share-based payment" refers to a transaction in which an enterprise grants equity instruments or undertakes equity-instrument -based liabilities in return for services from employee or other parties.股份 支付是指企业为获取职工和其他方提供服务而授予权益工具或者承担 以权益工具为基础确定的负债的交易。 , The term "equity-settled share-based payment以权益结算的股份支付 " refers to a transaction in which an enterprise grants shares or other equity instruments as a consideration in return for services. 指企业为 获取服务而以股份或其它权益工具作为对价进行结算的交易， , The term "cash-settled share-based payment以现金结算的股份支付" refers to a transaction of payment of cash or any other asset obligation calculated and determined on the basis of shares or other equity instruments undertaken by the enterprise in return for services.指企业 为获取服务而承担的以股份或其它权益工具为基础计算的交付现金 或其它资产的义务的交易。 , Some dates , The "grant date授予日" refers to the date on which the share-based payment agreement is approved.股份支付协议获得批准的日期 , The "vesting date行权日" refers to the date on which the employees and other parties exercise the right, acquire cash or equity instruments. , The Equity-settled Share-based Payments , The equity-settled share-based payment in return for employee services 换取职工服务的股份支付 shall be measured at the fair value of the equity instruments granted to the employees. , An equity-settled share-based payment in return for the service of any other party换取其他方服务的股份支付 shall be measured at fair value of the service , The Cash-settled Share-based Payments:A cash-settled share-based payment shall be measured in accordance with the fair value of liability calculated and confirmed based on the shares or other equity instruments undertaken by an enterprise. Review questions 1. How to recognize Sales with Buyback Agreements(not purchase by fair value )? When a repurchase agreement exists at a set price and this price covers all cost 4 of the inventory plus related holding costs, the inventory and related liability remain on the seller’s books. In other words, no sale. 5