【硬核干货】USCPA-非盈利会计-IS知识讲解

2020年美国注册会计师考试的备考已经全面开始了，俗话说知己知彼才能百战不殆，今天小编就给大家带来了【硬核干货】USCPA-非盈利会计-IS知识讲解！赶快来看一下~

注：正保会计网校原创文章 转载请注明

Not for Profit Accounting-(II)

Statement of activities （“IS”）

1, Classification of revenue, gains and other support

·Revenue/contributions with donor restrictions

-Subject to passage of time

-Subject to expenditure for specified purpose

-Associated with temporary restrictions

-Requiring investment in perpetuity （endowment funds）

2, Classification of expenses

·Disclose information about the relationship between functional classification and natural classification of expenses in one location （statement of activities, footnote, separate statement）

·by function: Program services, Support services

·by nature: Salaries, Utilities, Rents, etc.

Program services

·University: education and research

·Hospital: patient care and education

·Union: labor negotiation and training

·Day care: child care

Support services

·Fundraising

·Management and general （admin）

·Membership development

·Combined cost （allocate）

3, Reclassification of restrictions

With donor restriction → Without donor restriction

Satisfaction of restriction

·Satisfaction of restriction in same year, may be recorded as net asset without restriction

·Support in perpetuity ordinarily not reclassified

FAR共有10章内容：

FAR1和FAR2涉及到很多概念，财务报告相关规定，有些概念比较超前，在后面还会详细学习。有些概念比较难理解，教材看起来比较晦涩难懂。很多学员一下子就懵了，所以学习前两章一定要坚持。先听中文课再做题，尽量理解知识点，如果碰到实在弄不懂的知识点，可以先放下，学习完后面的章节，有些不懂得知识点就理解了。

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