- In the past, the SEC had required reconciliations between IFRS and US GAAP, but these requirements were withdrawn in 2008. The SEC now imposes no requirements on its issuers.
過去，美國證交會要求國際財務(wù)報告準則(IFRS)與美國公認會計準則(GAAP)之間進行一致，但這些要求在2008年被撤回。美國證券交易委員會現(xiàn)在對其發(fā)行人沒有任何要求。 - SEC并不是披露年報annual report，而是Form 10-K
- A company must disclose separate information about any operating segment that constitutes 10% or more of the combined operating segments’ revenue, assets, or operating profit/loss.
公司必須披露任何構(gòu)成合并業(yè)務(wù)部門收入、資產(chǎn)或營業(yè)利潤/虧損10%或以上的業(yè)務(wù)部門的單獨信息。 - accounts payable 應(yīng)付賬款 accrued expenses 應(yīng)計費用 后者范圍更廣
- When purchases are not available, the COGS can be used to estimate payables turnover.
當(dāng)購買額未給出時，銷貨成本可以用來估計應(yīng)付款項的周轉(zhuǎn)率。 - 速動比率計算應(yīng)收部分時，要考慮壞賬調(diào)整
- Industries in which bundled services are common are expected to be significantly affected by the converged standard.
通常采用捆綁服務(wù)的行業(yè)預(yù)計會受到融合標準的顯著影響。 - The converged standards aim to take a principles-based approach that avoids the provision of specific rules and requirements characteristic of current US GAAP revenue recognition standards.
聚合標準旨在采取一種基于原則的方法，避免提供美國公認會計準則收入確認標準的特定規(guī)則和需求特征。 - For a mature company, because net income includes non-cash expenses (depreciation and amortization), operating cash flow typically exceeds net income.
對于一個成熟的公司，由于凈收入包括非現(xiàn)金支出(折舊和攤銷)，運營現(xiàn)金流通常會超過凈利潤。 - Under US GAAP, restructuring charges are operating items.
根據(jù)美國公認會計準則(GAAP)，重組費用是經(jīng)營項目。 - Significant non-cash investing and financing transactions, such as purchasing a capital asset by issuing shares, are required to be disclosed, either in a separate note or a supplementary schedule to the cash flow statement.
重要的非現(xiàn)金投資和融資交易，例如通過發(fā)行股票購買資本資產(chǎn)，必須在單獨的說明或現(xiàn)金流量表的補充附表中披露。 - The interest costs can be capitalized during the construction phase; however, under IFRS any amounts earned by temporarily investing the funds are deducted from the capitalized amount. The costs related to the preferred shares cannot be capitalized.
利息成本可以在建設(shè)階段資本化;然而，在國際財務(wù)報告準則下，任何通過臨時投資獲得的資金將從資本化金額中扣除。與優(yōu)先股有關(guān)的成本無法資本化。 - 國際準則可以分拆折舊，美國準則無零部件折舊
- Under IFRS a building owned for the purpose of earning rentals or capital appreciation—in this case the one owned by the company and leased out to tenants—is an investment property and can be reported under either the cost model or fair value model.
在國際財務(wù)報告準則下，為獲得租金或資本增值而擁有的建筑物——在這種情況下，為公司所有并出租給承租人的建筑物——是一種投資財產(chǎn)，可以用成本模型或公允價值模型來報告。 - When the sales growth rate exceeds the finished goods inventory growth rate, the company is managing to service its increased sales level with a relatively lower level of inventory, indicating effective inventory management.
當(dāng)銷售增長率超過成品庫存增長率時，公司以相對較低的庫存水平服務(wù)于增加的銷售水平，表明庫存管理有效。 - Last-in, first-out (LIFO) liquidation 財務(wù)粉飾
- When an asset is exchanged, accounting for the exchange typically involves removing the carrying amount of the asset given up, adding a fair value for the asset acquired, and reporting any difference between the carrying amount and the fair value as a gain or loss.
當(dāng)一項資產(chǎn)進行交換時，對該交易所的會計處理通常包括刪除所放棄資產(chǎn)的賬面價值，為所獲得的資產(chǎn)增加公允價值，并將賬面價值和公允價值之間的任何差額作為損益報告。 - Under IFRS, the change in the net pension asset or liability each period is viewed as having three general components. Two of the components of this change are recognized as pension expense in profit and loss: (1) employees’ service costs and (2) the net interest expense or income accrued on the beginning net pension asset or liability. The third item, remeasurements, is recognized in other comprehensive income.
根據(jù)國際財務(wù)報告準則，每一期間養(yǎng)恤金資產(chǎn)或負債凈額的變動被視為有三個一般組成部分。這一變化的兩個組成部分被確認為損益方面的養(yǎng)恤金費用:(1)雇員的服務(wù)費用和(2)開始時養(yǎng)恤金資產(chǎn)或負債的凈利息費用或收入。第三項，重新計量，在其他綜合收入中確認。 - High-quality reports contain information that is relevant, complete, neutral, and free from error.
高質(zhì)量的報告包含相關(guān)的、完整的、中立的、沒有錯誤的信息。 - “Channel stuffing,” or inducing customers to buy more than usual, will produce an overstatement of revenues, which may be corrected in future periods if product is returned. Returned product in future periods would tend to understate inventories in the current period.
“渠道填塞”，或誘使客戶購買更多產(chǎn)品，會導(dǎo)致收入過高，如果產(chǎn)品被退回，這一情況可能在未來幾年內(nèi)得到糾正。未來時期的回收產(chǎn)品往往會低估當(dāng)前時期的庫存。
CFA level I 財報分析錯點部分
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