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美国CPA《财务会计与报告》知识点:其他负债和债务契约

普通 来源:正保会计网校 2014-07-23

  正保会计网校特别为美国cpa学员整理了美国cpa考试《财务会计与报告》的内容,以备迎接美国CPA考试,祝您在网校学习愉快!

  Other Liabilities and debt covenants

  Trade accounts payable Gross method Vs.Net method

  In gross method,if invoice was paid within the discount period,a purchase discount is credit.

  In net method,if invoice was paid after the discount period,a purchase discount lost account is credit.

  Sales taxes are not an expense of the company collecting the sales taxes from customers.

  Sales taxes payable should be credited to a payable account after collection and until remitted.

  Payroll deductions are items withheld from employees out of the gross pay on their paychecks. They do NOT represent an expense to the employer.

  Unemployment taxes and the employer‘s share of payroll taxes should be accrued by the employer as an expense.

  Notes must be recorded at present value.

  Recording any difference between the face amount of the note and its present value as a discount or premium that must be amortized over the life of the note.

  Common debt covenants

  Limitations on issuing additional debt

  Restrictions on the payment of dividends

  Limitations on the disposal of certain assets

  Minimum working capital requirements

  Collateral requirements

  Limitation on how the borrowed money can be used.

  Maintenance of specific financial ratios

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