关于重要会计政策的介绍
论文作者:www.51lunwen.org论文属性:作业 Assignment登出时间:2014-06-10编辑:lzm点击率:3358
论文字数:1110论文编号:org201406101648259346语种:英语 English地区:中国价格:免费论文
关键词:重要会计政策会计原则accounting policies财务报表accounting principles
摘要:The expected term of options granted represents the period of time that options granted are expected to be outstanding based uponhistorical data related to exercise and post-termination cancellation activity.
We prepare our financial statements in conformity with
Accounting principles generally accepted in the United States of America. Our significant accounting policies are disclosed in Note 2 to our financial statements included in this Annual Report on Form 10-K for the yearended December 31, 2011. 我们编制的财务报表符合美利坚合众国公认的会计原则。我们在2011年12月31日的10-K表年度报告财务报表附注2中披露了重大会计政策。
The selection and application of these accounting principles and methods requires us to make estimates andassumptions that affect the reported amounts of assets, liabilities, revenues and expenses, as well as certain financial statement disclosures. Onan ongoing basis, we evaluate our estimates. We base our estimates on historical experience and on various other assumptions that are believedto be reasonable under the circumstances. The results of our evaluation form the basis for making judgments about the carrying values of assetsand liabilities that are not otherwise readily apparent.
While we believe that the estimates and assumptions we use in preparing the financialstatements are appropriate, these estimates and assumptions are subject to a number of factors and uncertainties regarding their ultimateoutcome and, therefore, actual results could differ from these estimates.
虽然我们相信,我们在准备财务报表使用的估计和假设是适当的,但是这些估计和假设是受到了一些因素的影响,有着不确定性,关于影响他们的因素颇多,因此,实际结果可能有别于这些估计。
We have identified our critical accounting policies and estimates below. These are policies and estimates that we believe are the mostimportant in portraying our financial condition and results of operations, and that require our most difficult, subjective or complex judgments,often as a result of the need to make estimates about the effect of matters that are inherently uncertain. We have discussed the development,selection and disclosure of these critical accounting policies and estimates with the Audit Committee of our Board of Directors.
Revenue Recognition. We recognize revenue from all sources based on the provisions of the SEC’s Staff Accounting Bulletin (SAB)
No. 104 (SAB 104) and ASC 605 Revenue Recognition.
In October 2009, the FASB updated ASC 605 Revenue Recognition by specifying how to separate deliverables in multiple-deliverablearrangements, and how to measure and allocate arrangement consideration to one or more units of accounting. Under ASC 605, the delivereditem(s) are separate units of accounting, provided (i) the delivered item(s) have value to a collaborator on a stand-alone basis, and (ii) if thearrangement includes a general right of return relative to the delivered item, delivery or performance of the undelivered item(s) is consideredprobable and substantially in our control. We adopted this update on January 1, 2011.
Royalty revenue is recognized based upon net sales of related licensed products. Royalty revenue is recognized in the period the salesoccur, provided that the royalty amounts are fixed or determinable, collection of the related receivable is reasonably assured and we have no remaining performance obligations under the arrangement providing for the royalty.
根据相关的许可产品的规定,专利使用费将会被大众认识到。在产品销售期间,特许使用权将会被确认,提供特许权的使用需要一定的费用,同时收集相关的应收款项的合理保证,这是企业在缴纳特许权使用费时的义务。
Amounts not expected to be recogni
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