at discretion of governing board 的那部分净资� Example For Guiding Light a

At discretion of governing board 的那部分净资?

This preview shows page 352 - 354 out of 380 pages.

at discretion of governing board )的那部分净资产。 Example: For Guiding Light, a nongovernmental nonprofit religious organization, net assets that can be expended in accordance with the wishes of the governing board of the organization should be reported as ? 例题解析: ”in accordance with the wishes of the governing board” 这句话说明了净资产可以 根据管理层自己的意愿去使用,这属于 unrestricted net assets 的特征,所以,应该被列 报为 unrestricted asset. b. Temporarily restricted contribution/net assets Temporarily contribution 增加 temporarily net assets. 这一类 contribution/net assets 的特征是 restriction 是临时的( temporary )。当 到了 donor 限定的时间或者用于 donor 指定的用途之后,这类 net assets 会被消耗殆 尽(费用化或折旧)或者重分类 (reclassify) unrestricted net assets. 注 意 : 会 计 准 则 把 temporarily restricted net assets 定 义 为 “net assets with restrictions that expired by passage of time or can be removed and fulfilled by action of organization”
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Financial Focus Review Golden Copyright 2014 - 313 - Temporary restriction 会存在以下四类: (1). Purpose restriction: donor 要求捐出的资产必须用于某个特定的用途和目的 ( 除了 indefinite purpose 之外 ), 比如 R&D fund raising 。往往在实现相应用途的时候, 机构是“费用化”相应的支出。 (2). Time restriction: donor 承诺未来某个固定时间才会捐出相应的资产或者要求 非营利机构只有到了未来某个时候才能使用该项资产 Example: United Hope, a private not-for-profit voluntary health and welfare organization, in 2012 received $500 contributions from donors who stipulated that the money not be spent until 2013 . 例题解析 这个例子中,这笔 contribution 只有到了 2013 年的时候该非营利机构才能用于自由使 用。像这一类型的限制就是属于典型的 time restriction (3). Acquisition of depreciable asset: 捐出的资产用于采购固定资产等需要进行 折旧的长期资产 Example: Save the Planet, a private nonprofit research organization, received a $500,000 contribution from Ms. Susan Clark. Ms. Clark stipulated that her donation be used to purchase new computer equipment for Save the Planet s research staff. The contribution was received in August of 2012, and the computers were acquired in January of 2013. For the year ended December 31, 2012, how the $500,000 contribution should be reported, unrestricted, temporarily restricted or permanently restricted? 例题解析: 在这道题目里面, donor 规定其所捐献的钱是用于购买电脑设备,电脑设备是属于 depreciable asset ,所以这道题目里, donor 的这笔 contribution 是需要被归集到 temporarily restricted asset 里面的。 (4). Term endowment: 捐出的资产必须在未来某段期限内用于投资,到了一定期限 之后该非营利组织可以自由使用。 c. Permanent restricted contribution/net assets
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