Phase II Requirements
第二階段 要求
1.Use the additional information Chris gathered (Exhibit 2) to prepare a list of journal entries converting Ruckman, Inc.’s U.S. GAAP financial statements to IFRS.運(yùn)用克里斯收集額外的信息(圖2),準(zhǔn)備轉(zhuǎn)換Ruckma公司從美國(guó)通用會(huì)計(jì)準(zhǔn)則財(cái)務(wù)報(bào)表到國(guó)際財(cái)務(wù)報(bào)告準(zhǔn)則列表的日記條目.
2.Record your conversion entries and make any necessary changes to present Ruckman Inc.’s balance sheet and income statement in accordance with IFRS for the year ended December 31, 2009. To save you time, the company’s U.S. GAAP financial statements are available from your instructor in an Excel spreadsheet. Consider the following items when preparing the IFRS financial statements:記錄你轉(zhuǎn)換的條目,并做出任何必要的修改,以呈現(xiàn)Ruckman公司在2009年12月31日止年度,按照國(guó)際財(cái)務(wù)報(bào)告準(zhǔn)則提出的資產(chǎn)負(fù)債表和損益表.為了節(jié)省你的時(shí)間,該公司的美國(guó)通用會(huì)計(jì)準(zhǔn)則財(cái)務(wù)報(bào)表可從你導(dǎo)師的Excel電子表格獲取.編制按國(guó)際財(cái)務(wù)報(bào)告準(zhǔn)則編制的財(cái)務(wù)報(bào)表時(shí),考慮以下幾項(xiàng)內(nèi)容:
a.Presentation of deferred taxes遞延稅項(xiàng)的呈報(bào)
b. Appropriate terminology for equity accounts
http://ukthesis.org/kjzy/
主權(quán)帳戶的適當(dāng)術(shù)語(yǔ)
TABLE 2
Consolidated Balance Sheet
合并資產(chǎn)負(fù)債表
Ruckman, Inc.
December 31, 2009
(in $ thousands)
Assets
資產(chǎn)
Cash and cash equivalents $71,943
現(xiàn)金及現(xiàn)金等價(jià)物
Accounts receivable 33,490
應(yīng)收賬款
Inventories 45,095
庫(kù)存資產(chǎn)
Available-for-sale securities 9,025
可供出售證券
Deferred tax assets 59
遞延稅項(xiàng)資產(chǎn)
Other current assets
4,831
其他流動(dòng)資產(chǎn)
Total current assets
164,443
流動(dòng)資產(chǎn)合計(jì)
Property, plant and equipment 35,119
物業(yè),廠房及設(shè)備
Investment property 4,908
投資物業(yè)
Deferred tax assets 4,773
遞延稅項(xiàng)資產(chǎn)
Goodwill 14,747
商譽(yù)
Other intangible assets 11,16
其他無(wú)形資產(chǎn)
Other non-current assets
747
其他非流動(dòng)資產(chǎn)
Total non-current assets
71,454
非流動(dòng)資產(chǎn)合計(jì)
Total assets
$235,897
總資產(chǎn)
Liabilities and shareholders’ equity
負(fù)債和股東權(quán)益
Short-term debt $1,251
短期債務(wù)
Accounts payable 23,761
應(yīng)付帳款
Accrued income taxes 254
預(yù)提所得稅
Other accrued liabilities 2,820
其他應(yīng)計(jì)負(fù)債
Other current liabilities 4,878
其他流動(dòng)負(fù)債
Deferred revenues 24,877
遞延收入
Total current liabilities 57,841
流動(dòng)負(fù)債總額
Debt 10,103
債務(wù)
Other non-current liabilities 16,475
其他非流動(dòng)負(fù)債
Total non-current liabilities 26,578
非流動(dòng)負(fù)債總額
Total liabilities 84,419
負(fù)債總額
Common stock: 29,713,000 shares issued and outstanding 29,713
普通股:9713000股股份已發(fā)行及流通
Additional paid in capital 71,228
Retained earnings 52,906
保留盈利
Accumulated other comprehensive loss (2,369)
累計(jì)其他綜合虧損
Total equity 151,478
總權(quán)益
Total liabilities and shareholders’ equity $235,897
負(fù)債和股東權(quán)益總計(jì)
TABLE 3
Statement of Cash Flows
現(xiàn)金流量表
Ruckman, Inc.
Year ended December 31, 2009
(in $ thousands)
Cash flow from operating activities
經(jīng)營(yíng)活動(dòng)產(chǎn)生的現(xiàn)金流量
Net income for the year $9,129
本年度收入凈額
Reconciliation between net income and cash flows from operating activities
純收入和經(jīng)營(yíng)活動(dòng)產(chǎn)生的現(xiàn)金流量之間的對(duì)賬
Impairment expense 2,872
減值支出
Depreciation and amortization 7,844
折舊及攤銷
Deferred income taxes 232
遞延所得稅
Other changes in
其他變動(dòng)
Asset accounts (27,777)
資產(chǎn)賬戶
Liability accounts 29,006
負(fù)債科目
Cash flow provided by operating activities 21,306
經(jīng)營(yíng)活動(dòng)所提供的現(xiàn)金流量
Cash flow from investing activities
投資活動(dòng)產(chǎn)生的現(xiàn)金流量
Capital expenditures in property, plant, and equipment (2,181)
物業(yè),廠房及設(shè)備的資本開(kāi)支
Capital expenditures in intangible assets (184)
無(wú)形資產(chǎn)的資本開(kāi)支
Cash flow used for investing activities (2,365)
用于投資活動(dòng)的現(xiàn)金流量
Cash flow from financing activities
籌資活動(dòng)產(chǎn)生的現(xiàn)金流量
Issuance of convertible bonds 4,000
發(fā)行可換股債券
Cash flow provided by financing activities 4,000
籌資活動(dòng)產(chǎn)生的現(xiàn)金流量
Effect of changes of exchange rates on cash and cash equivalents (390)
匯率變動(dòng)對(duì)現(xiàn)金及現(xiàn)金等價(jià)物的影響
Net change in cash and cash equivalents 22,551
現(xiàn)金及現(xiàn)金等價(jià)物凈變動(dòng)
Cash and cash equivalents at the beginning of the period 49,392
期初現(xiàn)金及現(xiàn)金等價(jià)物
Cash and cash equivalents at the end of the period $71,943
期末現(xiàn)金及現(xiàn)金等價(jià)物
Supplemental disclosure of cash flow information:
現(xiàn)金流量信息補(bǔ)充披露:
Interest paid (42)
支付利息
Interest received 253
已收利息
Income taxes paid (923)
已付所得稅