【二阶基础班-1节财务报表-2至4课】

Reading 21

1. ＊Auditor's Report: Unqualified(clean opinion)标准无保留意见／附带说明的无保留意见；qualified opinion保留意见审计报告（假报告）；disclaimer of opinion无法出具意见的审计报告（拒绝和骗子合作）；adverse opinion否定意见报告（举报诈骗犯）

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Reading 22

1. Financial Statement element: contra account被抵账户(accumulated deprecation PP&E累计折旧, bad debt allowance A/R坏账准备, valuation allowance DTA递延所得税资产);

(1) Assets: cash and cash equivalents, account receivable, inventory, financial assets, prepaid expenses, property plant and equipment, investment in affiliates, investment property, intangible asset(goodwill);

(2) liability: accounts payable, financial liability, ＊unearned revenue注意类别为liability, accrued liability应计费用如水电煤, income taxes payable, long-term debt, deferred tax liability;

(3) owner's equity (residual claim/net asset): capital, additional paid-in capital, retained earnings, **other comprehensive income OCI其他综合收益(changes resulting from foreign currency translation汇兑损益), minimum pension liability adjustments(分为DC确定收益性&DB确定收益型，一定是DB), unrealized  gains and losses from cash flow hedging derivatives现金流对冲, or unrealized gains and losses from available-or-sale可供出售金融资产). ＊考点，词汇偷换

2. Expense: cost of goods sold COGS主营业务成本(挂钩inventory), selling general and administrative expense SG&A销售管理及一般费用, depreciation有形资产 and amortization无形资产 D&A, tax expense, interest expenses, losses, EBIT.

【二阶基础班-1节财务报表-2至4课】

*考现金流结构的时候，一般用右边的COGS（不包含D&A）

*勾稽关系revenue挂钩account receivable

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Reading 23 Financial Reporting Standard

1. 概念: (1)Financial Accounting Standards Board (FASB) GAAP: rule-based approach(因为财务造假案转变为objective-oriented approach); (2)International Accounting Standard (IASB) IFRS: principle-based approach, 两者convergence越来越趋同，但绝非fully convergence; (3)掌握Form 10-K; Form 10-Q; Form 8-K的区别; (4) reconciliation对账表 of IFRS and GAAP两个会计准者下面的差别（GAAP只要求上市公司披露）

2. IASB: 1) 定性特征qualitative characteristic包括relevance&faithful representation; 2)细分为4大enhancement: comparability, verifiablity, timeliness, understandability; 3) underlying assumption: accruabl basis&going conernon

3. general features for preparing financial statement: going concern basis, accrual basis of accounting, fair representation, materiality and aggregation加总, comparative information, consistency, no offsetting, reporting frequency

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