問(wèn)題:為什么Debt Service Fund&Permanent Funds不適用Encumbrances?
  回答:首先明確Encumbrances(支出保留)的概念是什么。Encumbrances是對(duì)采購(gòu)單的承諾基金,它的主要作用就是有效控制政府支出,防止預(yù)算偏離。一個(gè)詞概括的話, 它就是一個(gè)purchase orders。
  再來(lái)看Debt Service Funds,它就是從資產(chǎn)稅,投資盈余以及其他各種基金分類的剩余可支配資金用來(lái)管理債券的償還。而Permanent Fund,它的本金部分是被政府外部的捐助人,投資人限制的,只允許利息收入部分拿來(lái)benefit of the public。所以,無(wú)論是Debt Service Funds還是Permanent Fund都不具有采購(gòu)基金的要素,自然對(duì)于Encumbrances來(lái)說(shuō)也就是Not applicable了。
  最后分享一道FAR的題目,有興趣的可以做一做。
  Strauch Co. has one class of common stock outstanding and no other securities that are potentially convertible into common stock. During 20x1, 100,000 shares of common stock were outstanding. In 20x2, two distributions of additional common shares occurred: On April 1, 20,000 shares of treasury stock were sold, and on July 1, a 2-for-1 stock split was issued. Net income was $410,000 in 20x2 and $350,000 in 20x1. What amounts should Strauch report as basic earnings per share in its 20x2 and 20x1 comparative income statements?
  20X2 20X1
  A $1.78 $3.50
  B $1.78   $1.75
  C $2.34 $1.75
  D $2.34   $3.50
  小編溫馨寄語(yǔ):不要害怕陰影,那是因?yàn)槟愕纳砗笥嘘?yáng)光。

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