苏州市离休干部生活待遇一览表(1)

ReceivablesandShort-TermInvestments江西不孕不育医院–Held-to-maturitysecurities–Tradinginvestments–Available-for-saleinvestmentsHeld-to-maturityandavailable-for-salesecuritiescouldalsobelong-term.Short-TermInvestmentsHeld-to-maturityinvestmentsaresecuritiesthattheinvestorexpectstoholduntiltheirmaturitydate.Theyearninterestrevenuefortheinvestor.Accountingforthesesecuritiesisthesameasaccountingfornotesreceivable.Short-TermInvestmentsSupposethatOracleCorporationpurchasesFordMotorCompanystockonMay18,paying$100,000,withtheintentionofsellingthestockwithinafewmonths.Short-TermInvestmentsMay18Short-TermInvestment100,000Cash100,000PurchasedinvestmentOnMay27,Oraclereceivesacashdividendof$4,000fromFord.Short-TermInvestmentsMay27Cash4,000DividendRevenue4,000ReceivedcashdividendOraclefiscalyearendsonMay31,andtheinvestmentinFordhasacurrentmarketvalueof$102,000onthisdate.Short-TermInvestmentsMay31Short-TermInvestment2,000UnrealizedGainonInvestments2,000AdjustedinvestmenttomarketvalueShort-TermInvestmentsCost100,000Adjustmenttomarketvalue2,000Balance102,000ReportingontheBalanceSheetandtheIncomeStatementBalanceSheetCurrentAssets:$XXXCashXXXShort-terminvestmentsatmarketvalue102,000AccountsreceivableXXXIncomeStatementRevenues$XXXExpensesXXXOtherrevenues,gains,and(losses):InterestrevenueXXXDividendrevenue4,000Unrealizedgainoninvestment2,000AccountsandNotesReceivableReceivablesarethethirdmostliquidasset–aftercashandshort-terminvestments.Receivablesaremonetaryclaimsagainstothers.AccountsreceivableTypesofReceivablesNotesreceivableOtherreceivables(miscellaneous)AccountsReceivableGENERALLEDGERAccountsReceivableBal.9,000ACCOUNTSRECEIVABLESUBSIDIARYRECORDAstonBal.5,000HarrisSalazarBal.1,000Bal.3,000LearningObjective3Usetheallowancemethodforuncollectiblereceivables.AccountingforUncollectibleAccountsSellingoncreditcreatesbothabenefitandacost:Thebenefit:Customerswhocannotpaycashimmediatelycanbuyoncredit,socompanyprofitsriseassalesincrease.Thecost:Thecompanywillbeunabletocollectfromsomecreditcustomers.TheAllowanceMethodTheallowancemethodrecordscollectionlossesonthebasisofestimates,notwaitingtoseewhichcustomerswillnotpay.TheAllowanceforUncollectibleAccounts(AllowanceforDoubtfulAccounts)isacontraaccounttoAccountsReceivable.TheAllowanceMethodBalanceSheet(partial)Accountsreceivable$10,000Less:Allowanceforuncollectibleaccounts–900Accountsreceivable,net$9,100IncomeStatement(partial)Expenses:Uncollectible-accountexpense$900MethodsforEstimatingUncollectiblesPercent-of-salesAging-of-ReceivablesPercent-of-SalesItcomputesuncollectible-accountexpenseasapercentageofrevenue.Thismethodisalsocalledtheincome-statementapproach.Percent-of-SalesThecreditdepartmentestimatesthatuncollectible-accountexpenseis5%oftotalrevenues,whichwere$11billionfor20x1.Dec31(inmillions)Uncollectible-AccountExpense($11,000×0.05)550AllowanceforUncollectibleAccounts550RecordedexpensefortheyearPercent-of-SalesDecember31,20x1(inmillions)AfterAdjustmentAccountsReceivableBal.11,000AllowanceforUncollectibleAccounts550Aging-of-ReceivablesThismethodisabalance-sheetapproachbecauseitfocusesonaccountsreceivable.Individualreceivablesfromspecificcustomersareanalyzedbasedonhowlongtheyhavebeenoutstanding.Aging-of-ReceivablesDecember31,20x1(inmillions)AccountsReceivableBal.2,835AllowanceforUncollectibleAccounts120Accountsbeforetheyear-endadjustment:Aging-of-ReceivablesDaysOverdue1-30days31-60days61-90days91+daysAccountsReceivable$1,555750311219$2,835Estimated%Uncollectible6102079AllowanceforUncollectibleAccounts$937562173$403AgingtheAccountsReceivableAging-of-ReceivablesAccountsaftertheyear-endadjustment:Uncollectible-AccountExpense283AllowanceforUncollectibleAccounts($403–$120)283RecordedexpensefortheyearDecember31,20x1(inmillions)AccountsReceivableBal.2,835AllowanceforUncollectibleAccounts120Adj.283403WritingOffUncollectibleAccountsSupposethatearlyin20x2,thecreditdepartmentdeterminesthatthecompanycannotcollectfromtwocustomers.Theseaccountsmustbewrittenoff.WritingOffUncollectibleAccountsAllowanceforUncollectibleAccounts100AccountsReceivableCustomerA61AccountsReceivableCustomerB39WroteoffuncollectiblereceivablesDirectWrite-OffMethodAnaccountiswrittenoffonlywhenitisdecidedthataspecificcustomer’sreceivableisuncollectible.January2,20x4Uncollectible-AccountExpense2,000AccountsReceivable–Jones2,000WroteoffabadaccountDirectWrite-OffMethodThismethodisdefectivefortworeasons:Sincenoallowanceforuncollectiblesisestablished,assetsareoverstatedonthebalancesheet.Itcausesapoormatchingofuncollectible-accountexpenseagainstrevenueandoverstatesnetincome.LearningObjective4Accountfornotesreceivable.NotesReceivableNotesreceivablearemoreformalthanaccountsreceivable.Thecreditorhasanotereceivable.Thedebtorhasanotepayable.NotesReceivableTheprincipalamountofthenoteistheamountborrowedbythedebtor.Themakerpaysthepayeethematurityvalue.Thematurityvalueincludesprincipalpl