2020年美國注冊會計師考試的備考已經(jīng)全面開始了，俗話說知己知彼才能百戰(zhàn)不殆，今天小編就給大家?guī)砹?span style="text-indent: 28px;">【硬核干貨】USCPA-非盈利會計-IS知識講解！趕快來看一下~

注：正保會計網(wǎng)校原創(chuàng)文章 轉(zhuǎn)載請注明

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章內(nèi)容：

FAR1和FAR2涉及到很多概念，財務(wù)報告相關(guān)規(guī)定，有些概念比較超前，在后面還會詳細學(xué)習(xí)。有些概念比較難理解，教材看起來比較晦澀難懂。很多學(xué)員一下子就懵了，所以學(xué)習(xí)前兩章一定要堅持。先聽中文課再做題，盡量理解知識點，如果碰到實在弄不懂的知識點，可以先放下，學(xué)習(xí)完后面的章節(jié)，有些不懂得知識點就理解了。

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