代写财务报告：中期财务报告编制几个实务问题
中期财务报告，是指以短于一个完整的会计年度的报告期间为基础编制的财务报告。与年度财务数据相比，中期会计计量要在很大程度上依赖于估计，因此，中期财务报告的编制将面临更多的主观性和技巧性问题。如何对这些问题采取相应的规范以保证中报信息的可靠性和相关性，具有重要的现实意义。本文将借鉴国际会计准则和其他国家的先进经验对此问题作一探讨。
一、季节性问题
所谓季节性问题，是指某些生产或销售季节性很强的企业（如农牧业、旅游业、建筑业、某些零售业等）的收入和成本费用在中期的确认和计量问题。季节性问题处理的得当与否，将直接影响到中期财务报告信息的决策有用性？如果一个企业的生产或销售主要集中在年度内的某一个中期，另外的中期几乎没有生产或销售，相应的，收入的获得和费用的发生也主要集中在一个中期。这时，如仍按收入和费用发生时进行确认的原则，就可能对年度收入和利润的预测产生误导。例如，我国的中报的资产负债表报告日力会计年度前六个月的最后一天，如果在中报中没有特别提示，投资者往往会根据“中期业绩简单乘以2”的模式来预测年度业绩，这种预测对季节性很强的企业来说显然是毫无意义。为了避免误导投资者，在编制中期财务报告时，应借鉴国际会计准则委员会第34号国际会计准则的做法，除了在会计年度末允许预计或者递延的收入和费用之外，都应当在收入和费用的发生时予以确认和计量，不应在中期会计报表中预计或者递延。并要求具有高度季节性的企业提供截至中期财务报告日前十二个月的信息以及上年中期财务报告日前十二个月的比较信息，并在报表附注中披露季节性波动对经营业绩的影响。
二、年度中不均匀发生的费用问题
年度中不均匀发生的费用问题，是指某些周期性发生的费用（如年度大修理费用、广告费用、审计费用等）是否分期确认和计量的问题。对此问题，各国存在不同的看法。国际会计准则委员会第34号国际会计准则规定，如果不均匀发生的费用在编制年度会计报表时不能预计或递延，则应在发生时确认为费用，不应在中期会计报表中预计或递延。而美国会计原则委员会则规定，如果不均匀发生的费用的收益期超过一个中期，就应在各受益的中期间进行分配，如果无法确认受益中期，则应在发生的中期进行确认。显然，美国会计原则委员会的观点较为合理，如果不均匀发生的费用发生在某一年度的前一中期，若不对其加以分摊，则在编制中期报告时就会因负担了巨额的费用而影响中报业绩，而下一中期的业绩会人为地得到“改善”，这往往会给投资者造成一种假象，即企业的经营业绩在提高，从而降低了中报信息的有用性。同理，不均匀发生的费用发生在年度的后一中期也全出现同样的情况。因而，对年度中不均匀发生的费用，首先应判断其受益期是告超过一个中期，进而确定对其是否进行分配，而不应一律在发生时予以确认和计量。
三、资产减值准备问题
我国《企业会计制度》明确规定对存货、投资、固定资产等要按照成本与可变现净值孰低计提减值准备，但计提通常是在每年度终了，这就产生了编制中期财务报告时如何处理资产减值准备问题。各国对此问题的观点几乎是一致的，都认为既然编制年度财务报告时需要考虑资产减值准备问题，为使中报信息具有更好的决策有用性，在编制中报时也应计提资产减值准备。但还可能存在这样一个问题，在中期财务报告日某资产的市价明显低于其成本，但能够合理预期在编制年度财务报告时其市价将会回升至现在的市价，如某些产品销售价格存在季节性的波动等，这种情况下，资产减值准备应如何处理值得探讨。国际会计准则委员会认为，在此问题上，中期财务报告应与年度财务报告采用相同的标准，对中期后、年度终了前的可能回升的情况不予考虑。而美国会计原则委员会则持相反的观点，规定如果资产减值是暂时的，企业能够合理预计下跌将在年度报告日前回升，则在编制中期财务报告时不应确认损失。笔者认为，考虑到我国当前会计人员的素质水平和中报信息的可靠性要求，我们应该采取国际会计准则委员会的规定，在中期财务报告日应采取与年度报告日相同的标准计提减值准备。
四、重要性问题
编制中期财务报告时，由于要非常强调成本效益原则和中报信息的决策有用性，因而企业在确认、计量和披露中报中列示的各个会计报表项目时要充分体现重要性原则。与编制年度会计报表不同，编制中期财务报告时判断项目的重要性程度应当以中期财务数据为基础，而不应以预计的年度财务数据为基础。对此问题，国际会计准则委员会指出，为便于理解中期数据，应以中期数据本身为基础拟定确认和计量政策。因此，特别项目和非常项目、会计政策或估计变更以及重大差错都应以与中期数据相关的重要性为基础予以确认和计量，以避免由于不披露而产生误导性干扰。另外，由于相关会计准则对重要性一般没有提供量化规定，所以判断重要性时在很大程度上需要依赖于估计，但估计的标准应以能够保证所提供的财务报告包括了所有与理解企业中期期末财务状况和中期经营成果及现金流量的相关信息。
五、中期所得税问题
一般地，各国税法都规定，企业所得税按年度计算，分月或分季预缴。这就产生了中期所得税计算过程中需要解决的两个问题，一是时间性差异和永久性差异的处理问题，二是在遇到年度内前后中期所得税税率发生变化时，如何确定适合本中期的全年有效的所得税税率。对于前一个问题，由于企业所得税是以年度为基础计算缴纳的，因而计算中期所得税可以不考虑会计与税法之间的时间性差异问题，但要保证中报信息的相对准确性，应考虑永久性差异对中期所得税的影响，因为会计与税法间的永久性差异在任何时期都是存在的，因而中期所得税＝［会计利润＋（或－）永久性差异］×所得税税率。对于后一个问题，由于所得税只有在会计年度终了时才能确定，各期的所得税费用很大程度上依赖于合理估计，为了使年度内各中期的所得税分摊较为合理，应考虑全年的情况预估一个适合本中期的所得税率。对此，国际会计准则委员会规定，企业应该在每个中期确认所得税，确认时应依据预期在整个财务年度采用的加权平均所得税税率的最好估计。如果年度内所得税税率发生变化，在一个中期确认的所得税费用金额可能需要在该财务年度后续中期予以调整，这就是说，年度内所得税税率发生变动，相应的中期所得税费用应作追溯调整，以合理分摊各中期的所得税费用。
六、中报编制时某些会计政策的执行问题
许多具体会计准则制定的会计政策主要是针对年度会计报表而言的，对于编制中期会计报告如何执行这些会计政策并无明确规定，因而这其中的许多问题值得探讨。以资产负债表日后事项准则为例，我国会计准则对资产负债表日后事项定义为自年度资产负债表日至财务会计报告批准报出日之间发生的需要调整或说明的事项，那么编制中期财务报告时是否存在资产负债表日后事项问题，如果存在，应作如何披露。对此问题，包括国际会计准则委员会在内的各国会计准则制定机构都无明确规定，从对中期财务信息质量要求的角度考虑，笔者认为，编制中期财务报告和年度财务报告一样存在资产负债表日后事项，它的定义应为，自中期资产负债表日至中期财务报告批准报出日之间发生的需要调整或说明的事项，并且也分为调整事项和非调整事项。对于调整事项的处理原则，应按年度资产负债表日后事项准则的要求进行处理，所不同的是调整事项涉及损益调整的，可以不通过“以前年度损益调整”科目进行核算，而是直接记入发生当期损益。对于非调整事项，也应比照年度资产负债表准则的规定进行披露，只不过中期日后所涉及的非调整事项可能明显少于年度财务报告的日后事项。编制中期财务报告时应尽量与编制年度财务报告时采用的会计政策保持一致，如出现差异，代写财务报告应以能更好地保证中期财务信息质量为原则进行相应选择。
Several practical problems in compiling interim financial report
The interim financial report, refers to the shorter than a full accounting of annual reporting period based on the preparation of financial reports. And annual financial data are compared, the interim accounting measurement should depend on the estimate, therefore, financial report will be faced with more subjective and technical problems. How about these issues and take corresponding norms to ensure that the reported information reliability and relevance, have important real significance. This paper will draw on international accounting standards and the advanced experience of other countries made to this problem discuss.One, seasonal issuesThe so-called seasonal issues, refers to certain production or sale of seasonal very strong enterprises ( such as farming, tourism, construction, some retail etc. ) of income and cost in the confirmation and the measurement question. Seasonal question processing is proper or not, will affect directly the interim financial report information decision usefulness? If an enterprise production and sales mainly concentrated in the year of a medium, and medium with almost no production or sales, corresponding, revenue and costs were mainly concentrated in a medium. Then, if still according to the income and expenses to confirm the principle, can the annual revenue and profit projections misleading. For example, our reported balance sheet report on the fiscal year six months prior to the last day, if not particularly in mid-year report, investors often according to the" interim results simply multiplying 2" model to predict the performance of the year, this prediction on seasonal very strong enterprise apparently meaningless. In order to avoid misleading investors, in compiling interim financial report, should draw lessons from International Accounting Standards Committee thirty-fourth of the international accounting standards in practice, except at the end of the accounting year allows anticipation or deferral of income and expenses, should the income and expenses occurred shall recognize and measure, should not be in the interim accounting report is expected or deferred. And require highly seasonal business to provide up to twelve months before the interim financial report information as well as the previous year interim financial report twelve months before the comparison of information, and in the notes to the financial statements are disclosed in the seasonal fluctuations on the impact on business performance.In the year two, uneven cost problemIn the year of uneven charge question, refers to certain periodic expenses ( such as annual maintenance fee, advertising fee, audit fees ) whether staging confirmation and the measurement question. To this problem, each country has a different opinion. International Accounting Standards Committee thirty-fourth international accounting rules, if uneven costs incurred during the preparation of annual accounting statements cannot be predicted or deferred, should be expensed when incurred, should not be in the interim accounting report is expected or deferred. While the United States accounting principles board set, if uneven expenses earnings season over a medium, it should be in the benefit distribution in the period, if unable to confirm the benefit of medium, should occur in the middle to confirm. Obviously, the United States accounting principles board 's view is more reasonable, if uneven expenses occurred in a year before a medium, if not be assessed, the report will be a huge expense for the burden and the impact of the performance is reported, and the next mid-term results will artificially" improve", the investors will tend to create an illusion, namely the enterprise operating performance improved, thereby reducing the reported information usefulness. Similarly, uneven expenses occurred in the year after a term also have the same problem. Therefore, the year of uneven charge, should first determine the benefit period was more than one medium, and then determine whether to allocate, and should not be in place when the confirmation and measurement.Three, asset impairmentChina's" enterprise accounting system" clearly defined the inventory, fixed assets investment, etc. according to the lower of cost and net realizable value of impairment, but the provision is usually at the end of each year, this resulted in preparation of interim financial report how to deal with asset impairment. Each country views this is almost the same, that since the preparation of annual financial reports need to be considered when asset impairment, in order to make the news information has better decision usefulness, in compiling the report should also be the provision for impairment of assets. But there may also be such a problem, in the interim financial report on an asset market is obviously lower than its cost, but can be reasonably expected in the preparation of annual financial report, its market price will rise to the current market price, such as certain product sales prices have seasonal fluctuations, in this case, impairment of assets should be how to deal with worth discussing. International Accounting Standards Committee that, on this issue, the interim financial report and annual financial report use the same standards, on the middle, after the end of the year ago may pick up situation into consideration. While the United States accounting principles board took the opposite point of view, if the asset impairment provisions is temporary, can be reasonably expected to fall in the enterprise annual report recently picked up, in the preparation of interim financial report shall not be confirmed loss. The author thinks, consider our current accounting personnel 's quality and the reported information reliability requirement, we should take the International Accounting Standards Committee shall, in the interim financial report should be taken with the annual report on the same standard of impairment.In four, the importance of the problemPreparation of interim financial report, due to the great emphasis on cost benefit principle and the reported information useful to the decision-making, so enterprises in the confirmation, measurement and disclosure report listed in the various items of the accounting statements to reflect the importance of the principle. And prepare annual accounting statements, prepare interim financial report to determine the importance degree of the middle project should be based on financial data, and should not be expected annual financial data based on. To this problem, the international accounting standards committee pointed out that, in order to facilitate the understanding of interim data, should take the interim data itself based on recognition and measurement of policy formulation. Therefore, special projects and extraordinary items, accounting policies and estimates and major errors should be and interim data related to the importance of confirmation and measurement, in order to avoid due to non-disclosure and misleading interference. In addition, due to the relevant accounting standards on the importance of general provides no quantitative requirements, so the judge importance largely depends on estimates, but estimates of the standard should be able to ensure the provision of financial report includes all and understanding interim final financial status and mid-term results of operations and cash flow information.In five, the medium income tax issuesIn general, the tax law regulation, the enterprise income tax is calculated according to the annual, monthly or quarterly installments. This resulted in the medium income tax calculation process needs to solve two problems, one is time difference and permanent difference processing problems, two is encountered in the year before and after the medium income tax rate changes, how to determine the suitable for the medium-term annual effective tax rate. For a problem, because the enterprise income tax is calculated and paid on an annual basis, thus the calculation of intermediate income tax can not consider the time between accounting and tax law difference problem, but to ensure that the reported information relative accuracy, should be considered permanent difference on the income tax influence, because the accounting and tax law permanent difference at any time is there, so the medium income tax accounting profit = ( + ( or ) permanent difference ) * tax rate. For a problem, because the income tax only in accounting at the end of the year can be determined, the income tax expenses depend largely on the reasonable estimation, in order to make the year all middle income tax allocation more reasonable, consideration should be given to the situation forecast a suitable for the interim tax rate. To this, the International Accounting Standards Committee regulations, enterprises should in each medium confirmation of income tax, recognition should be based on the expected in the financial year of the weighted average rate of income tax for the best estimate. If the annual income tax rate changes, in a medium to confirm the income tax expenses amount may be needed in the financial annual follow-up medium to be adjusted, that is to say, year income tax rate changes, the corresponding term income tax expenses should be retroactive adjustment, reasonable allocation of the medium to the income tax expenses.Six, news programming some accounting policy implementation issuesMany of the specific accounting standards accounting policy is aimed mainly at the annual accounting statements of interim accounting report, to work out how to carry out the accounting policy has no clear definition, so that many of these problems are worth to discuss. The events after the balance sheet date standards for example, China's accounting standards on the events after the balance sheet date is defined from the balance sheet date to the financial accounting report the date of approval between the need to be adjusted or a description of the item, then prepare interim financial report the presence of events after the balance sheet date, if present, should be how to disclose. To this problem, including the International Accounting Standards Committee and other accounting standards setting bodies are not clearly defined, from the interim financial information quality point of view, the author thinks, compiling interim financial report and annual financial report as the events after the balance sheet date, it should be defined as, since the interim balance sheet date to the mid financial report the date of approval between the need to be adjusted or a description of the item, and is divided into adjustment and non-adjusted. To adjust the item processing principle, according to the annual events after the balance sheet date standards required for treatment, the difference is to adjust the matters concerned with profit and loss adjustment, can not by" the previous year profit and loss adjustment" course undertakes business accounting, but directly recorded in current profit and loss occurred. The non-adjusting events, should also be an annual balance sheet standards are disclosed, but the medium-term future involves non-adjusting events may be /significantly less than the annual financial report of the future. Preparation of interim financial report should as far as possible with the preparation of annual financial reports with the accounting policies remain the same, such as difference, should be able to better ensure the interim financial information quality for the principles of the corresponding selection.