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Working Capital=current assets–current liabilities.Measure the company solvency ability.
Current Assets–在一年或长于一年的一个营业周期内变现。
Current Liabilities–预计要使用current asset清偿或预计将产生其他current liabilities的义务。
Refinancing.Short-term obligation may be classified as non current asset.
Requirement
Intent to refinance a current liability on a long-term basis.
Ability to do（Have done or Can do）
考点：Can Do的体现
不可撤消的融资安排
贷款方有能力履约
Cash and cash equivalents
考点：原始票据期限在90天以上的均不可做为现金等价物。例，12月15购入次年1月10日到期的180天期国库券，可否在年底时做现金等价物核算？不可以
Bank Reconciliations
目标：True Balance
方式：Simple reconciliation Vs. Reconciliation of cash receipts and disbursements
考点：Nonsufficient Funds（NSF）。Subtract from book.
Accounts Receivable
Blank Accounts Analysis Format.
借正贷负添符号，T型BASE解方程。
Cash Discount.
Gross method.If cash discount used，Debit contra revenue account.（Sales discounts taken）
Net method.If no cash discount used，Credit other income.
Trade Discount.
Discounts of 40% and 10%.折上折
Sales Return and Allowances
GR：Wait actual.
SR：Material % of return，establish allowance for sales return.
Dr.Sales returns and allowances（contra sales）
Cr.Accounts receivable
Estimating Uncollectible Accounts Receivable
REG：Direct Write-Off Method.发生是直接冲销
GAAP：Allowance Method（I/S or B/S approach）
Estimating Uncollectible Accounts Receivable
Income Statement approach（% of sales method）
Balance sheet approach（% of AR ending balance）
Balance sheet approach（Aging of receivables method）
Bad debt expense
Catch up effect recorded in I/S
Write-off a specific account receivable
No effect on I/S
Balance sheet approach（Aging of receivables method）
Subsequent collection of AR written off
先恢复AR与Allowance，再收回AR.
Pledging（Assignment）-Disclosure
Factoring of Accounts Receivable（保理）
Without recourse.Derecognize AR，recognize G/L
With recourse. GR：a loan with pledging，disclose.
Transfers and servicing of financial assets
Based on control transfer
Control transfer has 3 criteria （F4-17）
Servicing Assets and liabilities.（F4-18）
Notes receivable
NR are written promises to pay a debt.
Discount NR with recourse should recognize a NR contra account.
Discount NR without recourse should derecognize NR.
Discount Cash=Final Value X Discount rate X unmatured days/ 365 days.
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