美国CPA《法规》知识点（六）

发布时间：2019-03-02

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Governmental funds net change

　　Other financing sources

　　Expenditure–capital outlay(net of depreciation)

　　Service(internal)fund net position

　　Basis of accounting

　　Accrued

　　Revenues and Expenses

　　基金合并成报告，时点时期要调整。

　　时点GLAS气(期)GOES，后果严重要裸奔(Bare)。

　　时点加减非流动，时期减加债固资。

　　内服两者都调整，裸奔长收与预提。

　　长收账期超六十，预提多与固相关。

　　GLAS，GOES，附BARE，调整分录已完成

　　Proprietary Funds require “Statement of Net Position”，“Statement of Revenues，Expenses，and Changes in Fund Net Position”，“Statement of Cash Flows”

　　The Cash flows similar to commercial enterprise，with seven difference.

　　There are four categories.The financing activities are classified as “Capital and related financing activities”+“Noncapital financing activities”

　　Interest income/cash receipts are reported as “investing activities”

　　Interest expense/cash payments are either “Capital and related financing” or “Noncapital financing”

　　Capital asset purchases are reported as “financing activities”。

　　For other 3 points，please refer to F9-29

　　Fiduciary Funds require “Statement of Fiduciary Net Position” and “Statement of Changes in Fiduciary Net Position”

　　Refer to F9-32

　　Notes to the Financial Statements considered integral to the F/S.Notes should focus on the primary government. The main discloses：

　　A description of government-wide activities.

　　Policies relating to elimination of internal activity.

　　Description of the modified approach for reporting infrastructure.

　　The length of time used to define“available”in determining revenue recognition under the modified accrual basis(60 days)

　　Required Supplementary Information

　　Budgetary Information–original budget，final amended budget，and actual amounts.

　　Infrastructure Information–assessed condition of infrastructure，and estimated annual amount to maintain the preserve infrastructure for each of the past five years.

　　Pension Information for 10 most recent fiscal years

　　Sources of changes

　　Information about the components

　　Significant methods and assumptions

　　Annual money-weighted rate of return

　　Explanation of trends in changes in benefit terms/in the population/in assumptions.

　　Other Supplementary Information

　　Combining statements for nonmajor funds

　　Variance between originally adopted budget and final amended budget

　　Variance between final amended budget and actual.

　　Interfund activity represents the flow of resources between funds and between the primary government and its component units.It can be classified as “Reciprocal” and“Non-reciprocal”interfund activity.

　　Reciprocal interfund activity include“interfund loans”and“interfund services provided and used”。

　　Non-reciprocal interfund activity include“interfund transfers”and“interfund reimbursement”。

　　Interfund transfers are normally displayed as other financing sources and uses after non-operating revenues and expenses.

　　Interfund reimbursements are not displayed as interfund transactions.

　　F/S elimination and display

　　Eliminate activity within governmental activities

　　Eliminate activity within business-type activities

　　Eliminate activity between governmental activities and business-type activities.

　　Report the ransaction between the primary government and its fiduciary funds，as if between external parties.

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下面小编为大家准备了 美国CPA考试 的相关考题，供大家学习参考。

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