高頓網(wǎng)校USCPA小編今天給大家介紹一下營運(yùn)資金的相關(guān)內(nèi)容。
  營運(yùn)資金(working capital),也叫營運(yùn)資本。 廣義的營運(yùn)資金又稱總營運(yùn)資本,是指一個企業(yè)投放在流動資產(chǎn)上的資金,具體包括應(yīng)收賬款、存貨、其他應(yīng)收款、應(yīng)付票據(jù)、預(yù)收票據(jù)、預(yù)提費(fèi)用、其他應(yīng)付款等占用的資金。 狹義的營運(yùn)資金是指某時點(diǎn)內(nèi)企業(yè)的流動資產(chǎn)與流動負(fù)債的差額(不包含現(xiàn)金及現(xiàn)金等價(jià)物,以及短期借款)。營運(yùn)資金是企業(yè)流動資產(chǎn)和流動負(fù)債的總稱。流動資產(chǎn)減去流動負(fù)債的余額稱為凈營運(yùn)資金。營運(yùn)資金管理包括流動資產(chǎn)管理和流動負(fù)債管理。
  營運(yùn)資金越多,說明不能償還的風(fēng)險(xiǎn)越小。因此,營運(yùn)資金的多少可以反映償還短期債務(wù)的能力。但是,營運(yùn)資金是流動資產(chǎn)與流動負(fù)債之差,是個絕對數(shù),如果公司之間規(guī)模相差很大,絕對數(shù)相比的意義很有限。而流動比率是流動資產(chǎn)和流動負(fù)債的比值,是個相對數(shù),排除了公司規(guī)模不同的影響,更適合公司間以及本公司不同歷史時期的比較。
  Working Capital=current assets–current liabilities.Measure the company solvency ability.
  Current Assets–在一年或長于一年的一個營業(yè)周期內(nèi)變現(xiàn)。
  Current Liabilities–預(yù)計(jì)要使用current asset清償或預(yù)計(jì)將產(chǎn)生其他current liabilities的義務(wù)。
  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)
  考點(diǎn):Can Do的體現(xiàn)
  不可撤消的融資安排
  貸款方有能力履約
  Cash and cash equivalents
  考點(diǎn):原始票據(jù)期限在90天以上的均不可做為現(xiàn)金等價(jià)物。例,12月15購入次年1月10日到期的180天期國庫券,可否在年底時做現(xiàn)金等價(jià)物核算?不可以
  Bank Reconciliations
  目標(biāo):True Balance
  方式:Simple reconciliation Vs. Reconciliation of cash receipts and disbursements
  考點(diǎn):Nonsufficient Funds(NSF)。Subtract from book.
  Accounts Receivable
  Blank Accounts Analysis Format.
  借正貸負(fù)添符號,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.發(fā)生是直接沖銷
  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
  先恢復(fù)AR與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.