[知识整理]会计实务问题（四） [复制链接]

　一、非经常性损益的概念 zGz5|u  
　　公司在界定非经常性损益时，应遵循如下规定： m{V
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　　1.非经常性损益是指公司发生的与生产经营无直接关系，以及虽与生产经营相关，但由于其性质、金额或发生频率，影响了真实、公允地评价公司当期经营成果和获利能力的各项收入、支出。 )<3WVvB  
　　2.非经常性损益应包括以下项目： （1）交易价格显失公允的关联交易导致的损益；（2）处理下属部门、被投资单位股权损益；（3）资产置换损益；（4）政策有效期短于3年，越权审批或无正式批准文件的税收返还、减免以及其他政府补贴； （5）比较财务报表中会计政策变更对以前期间净利润的追溯调整数； （6）中国证监会认定的其他非经常性损益项目。 # ^%'*/z  
　　公司在编报招股说明书、定期报告或申请发行新股的材料时，应将上述项目作为非经常性损益处理。非经常性损益还可能包括以下项目：（1）流动资产盘盈、盘亏损益；（2）支付或收取的资金占用费；（3）委托投资损益；（4）各项营业外收入、支出。 VQ}=7oe%q  
　　公司在编报招股说明书、定期报告或申请发行新股的材料时，应根据自身实际情况，分析上述项目的实质，准确界定非经常性损益。公司若将上述项目不归类为非经常性损益，应充分说明其原因及涉及金额。公司在计量上述非经常性损益时，应扣除所得税影响数。 A\SbuRty  
　　二、房地产企业成本费用核算的两个特殊问题 Z S}2(t   
　　1.房地产企业筹建期间费用的会计处理。房地产开发企业由其经营特点所决定，在开发项目前期需要进行征地、拆迁、补偿，以及“七通一平”等基础设施建设，需要投入大量的资金。其资金的来源除了预收开发建设资金外，银行借款是企业的主要来源形式之一。加之房地产开发项目建设周期长，在筹建期常常发生巨额的利息支出。我们认为，根据国际会计准则的有关规定，这种利息支出应当允许资本化（确切地说是存货成本化），即发生时列作开发成本或开发产品成本，待销售实现时按照配比原则转入当期的销售成本。 Y-,#3%bT;;  
　　随之而来的问题是，筹建期间的管理费用可否资本化？我们认为，管理费用同财务费用是有所区别的。两者发生的原因各不相同。再说国际会计准则也只规定了借款费用资本化，未曾规定期间管理费用资本化。因此，房地产企业筹建期间的管理费用仍应列作期间费用，计入当期损益较为妥当。如果有的企业实行管理费用待摊挂账，注册会计师应在审计报告予以反映和提请企业在会计报表附注中予以披露。 wvUph[j}J  
　　2.土地成本的分摊基础。房地产企业土地成本的分摊是按照房地产销售面积还是按照房地产销售收入分摊。土地成本按照房地产面积分摊，符合合法性原则；按照房地产收入分摊符合配比性原则。对此，企业应当按照一贯性和充分披露原则予以处理。 e7hPIG  
　　三、在成本法下是否可以按应计制原则确认投资收益问题  gu"Agct4  
　　有人认为，在成本法下应当按照现金收付制原则确认投资收益，在权益法下才可按应计制原则确认投资收益。其实这是一种误识。长期投资的成本法和权益法，只是对长期投资项目账面金额是否随拥有被投资企业权益的多寡调整而言。在成本法下长期投资账面金额并不随对被投资企业拥有权益的多寡而调整；相反地，在权益法下则要随对被投资企业拥有权益的多寡而调整。至于投资收益的确认，成本法下的长期投资也可按应计制原则来确认收益。当然，这种收益确认，必须要有合理、有效的支持证据作保证。 'z!I#Y!Y  
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multibillion pound changes to the fiscal profile ^ S%4R'  
So there is little doubt that they didn just temporarily "run out of ink" or something. Of course, there was no ink. It was carved in stone, but the ending point was not an accidental one. It was, in fact, the conclusion of a very long cycle of 5,125 years. ]")i~-|R  
"Coach (Scott Mahoney) said records don't matter in the playoffs," said Meyers, who finished 12 for 18 passing for 166 yards with a touchdown. "We want to go 1 0 every week and we faced some great teams in Verona,barbour chelsea sportsquilt jacket, Saddle Brook and Cedar Grove. It gets tougher in the playoffs,barbour.co.uk, but we stuck together and were down a lot and we were able to pull it out in the end." 9@:&E  
"None of our guys   even our starting, main guys   have actually properly played continuous 90 minutes,barbour ladies gilet," he said. "For us,barbour newcastle, it's about just getting ourselves in gear, let alone trying to win games or lose games or the Cups or anything like that. It's just about playing together and getting everybody used to each other.  _@d.wfM  
For others, however,barbour berwick tweed jacket, the question was more complicated. "No, dear Neymar, we're not all monkeys,jackets men, at least not in the way you use the expression,purple barbour jacket, as a tool to combat racism," wrote the black rights campaigner and university professor Douglas Belchior. The criticism seemed split between those offended at the monkey comparison, devout Brazilians unhappy with the implied reference to the theory of evolution, and troublingly, those who seemed to believe that the color of one's skin really does matter. "I'm not a monkey, I'm white," ran one reader's online comment on Globo's coverage of the story   and there were plenty of others who seemed to feel the same. 6}<PB l%qe  
"We couldn't get in a rhythm and couldn't get anything going," California coach Jeff Tedford said. "We got physically beat up front. We didn't really have much time to throw the football. We got a little bit going in the run game (159 rushing yards), but in the pass game we got beat by a more physical team." +\}]`uS:  
4.5 It has also been noted that the impact of some legislation relating to restorative justice has been less than anticipated. There are also other examples of concerns with the translation of new forms of legislation into practice. It was also suggested at interview in the review of services that some protective measures can be somewhat 'toothless'. 0<o#;Z Q]  
"Jen is such a great last shot maker. We were just hoping that we'd have a shot to win in the end and we did and she made it," said Lawes. "I'm so proud of Jen. I don't know how she does it. She's so good at those pressure moments. If anyone could throw that rock,barbour westmorland waistcoat, I'd want it to be her." H,\c"  
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