Ruckman公司從美國通用會計準則(U.S. GAAP)報表到國際財務報告準則(IFRS)的要求(Requirements)

 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.運用克里斯收集額外的信息(圖2),準備轉換Ruckma公司從美國通用會計準則財務報表到國際財務報告準則列表的日記條目.
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:記錄你轉換的條目,并做出任何必要的修改,以呈現Ruckman公司在2009年12月31日止年度,按照國際財務報告準則提出的資產負債表和損益表.為了節省你的時間,該公司的美國通用會計準則財務報表可從你導師的Excel電子表格獲取.編制按國際財務報告準則編制的財務報表時,考慮以下幾項內容:
a.Presentation of deferred taxes遞延稅項的呈報
b. Appropriate terminology for equity accounts http://ukthesis.org/kjzy/ 
主權帳戶的適當術語
TABLE 2
Consolidated Balance Sheet
合并資產負債表
Ruckman, Inc.
December 31, 2009
(in $ thousands)
Assets
資產
Cash and cash equivalents                                                   $71,943
現金及現金等價物
Accounts receivable                                                         33,490
應收賬款
Inventories                                                                45,095
庫存資產
Available-for-sale securities                                                    9,025 
可供出售證券
Deferred tax assets                                                             59
遞延稅項資產
Other current assets                                                          4,831
其他流動資產
Total current assets                                                        164,443
流動資產合計
Property, plant and equipment                                                35,119
物業，廠房及設備
Investment property                                                         4,908
投資物業
Deferred tax assets                                                           4,773
遞延稅項資產
Goodwill                                                                  14,747
商譽
Other intangible assets                                                      11,16 
其他無形資產
Other non-current assets                                                       747
其他非流動資產
Total non-current assets                                                     71,454
非流動資產合計
Total assets                                                             $235,897
總資產
Liabilities and shareholders’ equity
負債和股東權益
Short-term debt                                                            $1,251
短期債務
Accounts payable                                                           23,761
應付帳款
Accrued income taxes                                                          254
預提所得稅
Other accrued liabilities                                                       2,820
其他應計負債
Other current liabilities                                                       4,878 
其他流動負債
Deferred revenues                                                          24,877
遞延收入
Total current liabilities                                                       57,841
流動負債總額
Debt                                                                     10,103
債務
Other non-current liabilities                                                   16,475
其他非流動負債
Total non-current liabilities                                                  26,578
非流動負債總額
Total liabilities                                                             84,419
負債總額
Common stock: 29,713,000 shares issued and outstanding                          29,713
普通股:9713000股股份已發行及流通
Additional paid in capital                                                     71,228 
Retained earnings                                                          52,906
保留盈利
Accumulated other comprehensive loss                                         (2,369)
累計其他綜合虧損
Total equity                                                              151,478
總權益
Total liabilities and shareholders’ equity                                       $235,897
負債和股東權益總計
 
TABLE 3
Statement of Cash Flows
現金流量表
Ruckman, Inc.
Year ended December 31, 2009
(in $ thousands)
Cash flow from operating activities
經營活動產生的現金流量
Net income for the year                                                      $9,129
本年度收入凈額
Reconciliation between net income and cash flows from operating activities
純收入和經營活動產生的現金流量之間的對賬
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
Asset accounts                                                            (27,777)
資產賬戶
Liability accounts                                                           29,006
負債科目
Cash flow provided by operating activities                                      21,306
經營活動所提供的現金流量
Cash flow from investing activities
投資活動產生的現金流量
Capital expenditures in property, plant, and equipment                            (2,181)
物業，廠房及設備的資本開支
Capital expenditures in intangible assets                                         (184)
無形資產的資本開支
Cash flow used for investing activities                                          (2,365)
用于投資活動的現金流量
Cash flow from financing activities
籌資活動產生的現金流量
Issuance of convertible bonds                                                 4,000 
發行可換股債券
Cash flow provided by financing activities                                        4,000
籌資活動產生的現金流量
Effect of changes of exchange rates on cash and cash equivalents                      (390)
匯率變動對現金及現金等價物的影響
Net change in cash and cash equivalents                                        22,551
現金及現金等價物凈變動
Cash and cash equivalents at the beginning of the period                          49,392
期初現金及現金等價物
Cash and cash equivalents at the end of the period                              $71,943
期末現金及現金等價物
Supplemental disclosure of cash flow information:
現金流量信息補充披露:
Interest paid                                                                 (42)
支付利息
Interest received                                                              253
已收利息
Income taxes paid                                                            (923)
已付所得稅