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注会综合阶段英语水平提升班——第五单元

t-admin154 网校老师 发表于 2017-10-29 16:18:11 | 评论:0  查看:472次 [注会英语]
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Unit 5 Financial Reporting Standards
The first part  
1.Accounting Standards for Enterprises No.2 - Long-term Equity Investments
2.Accounting Standards for Enterprises No.20 - Business Combinations
3.Accounting Standards for Enterprises No. 33 - Consolidated Financial Statement
一、Key terms
Initial measurement                                                    初始计量
Subsequent measurement                                         后续计量
Consideration                                                            对价
capital reserve (additional paid-in capital      资本公积
retained earning                                                     留存收益
merger and acquisition                                         并购(兼并和收购)
Business combination under the same control                同一控制下的企业合并
Combining party                                                        合并方
Combined party                                                        被合并方
Combining date                                                        合并日
Business combination under the different control        非同一控制下的企业合并
Acquirer                                                                    购买方
Acquiree                                                                    被购买方
Acquisition date                                                    购买日
cost method                                                             成本法
equity method                                                             权益法
acquisition method                                                 购买法
control                                                                            控制
joint control                                                             共同控制
significant influence                                             重大影响
subsidiary                                                                     子公司
associate                                                                     联营企业
joint venture                                                             合营企业
step acquisition                                                     多次收购达到控制
non-controlling interest                                     非控制权益/少数股东权益
goodwill                                                                     商誉
negative goodwill                                                     负商誉
adjusting entries                                                     调整分录
eliminate inter-company items                             抵消公司间往来项目
二、Reading materials
1.The initial cost  (初始成本) of the long-term equity investment (长期股权投资)formed in the business combination (企业合并)shall be ascertained in accordance with the following provisions:
1)Business combinations are classified into the business combinations under the same control and the business combinations under the different control.
企业合并分为同一控制下的企业合并和非同一控制下的企业合并。
2)For the business combinations under the same control, if the consideration of the combining enterprise is that it makes payment in cash, transfers non-cash assets or bear its debts, it shall, on the combining date, regard the share of the book value of the owner's equity of the combined enterprise as the initial cost of the long-term equity investment. The difference between the initial cost of the long-term equity investment and the payment in cash, non-cash assets transferred as well as the book value of the debts borne by the combining party shall offset against the capital reserve(additional paid-in capital ). If the capital reserve is insufficient to dilute, the retained earnings shall be adjusted.
同一控制下的企业合并,合并方以支付现金、转让非现金资产或承担债务方式作为合并对价的,应当在合并日按照取得被合并方所有者权益账面价值的份额作为长期股权投资的初始投资成本。长期股权投资初始投资成本与支付的现金、转让的非现金资产以及所承担债务账面价值之间的差额,应当调整资本公积(资本溢价或股本溢价);资本公积(资本溢价或股本溢价)不足冲减的,调整留存收益。
3)If the consideration of the combining enterprise is that it issues equity securities, it shall, on the combining date, regard the share of the book value of the owner's equity of the combined enterprise as the initial cost of the long-term equity investment. The total face value of the stocks issued shall be regarded as the capital stock, while the difference between the initial cost of the long-term equity investment and total face value of the shares issued shall offset against the capital reserve. If the capital reserve is insufficient to dilute, the retained earnings shall be adjusted.
合并方以发行权益性证券作为合并对价的,应当在合并日按照取得被合并方所有者权益账面价值的份额作为长期股权投资的初始投资成本。按照发行股份的面值总额作为股本,长期股权投资初始投资成本与所发行股份面值总额之间的差额,应当调整资本公积(资本溢价或股本溢价);资本公积(资本溢价或股本溢价)不足冲减的,调整留存收益。
4)For the business combinations under the different control, the combination costs shall be the fair values, on the acquisition date, of the assets paid, the liabilities incurred or assumed and the equity securities issued by the acquirer in exchange for the control on the acquiree.
非同一控制下的企业合并中,购买方应对按照确定的企业合并成本作为长期股权投资的初始投资成本。企业合并成本包括购买方付出的资产、发生或承担的负债、发行的权益性证券的公允价值。
5)The direct cost for the business combination shall, including the expenses for audit, assessment and legal services, be recorded into the profits and losses at the current period.
为企业合并发生的各项直接相关费用计入当期损益。
2.Under the cost method, the dividends or profits declared to distribute by the invested entity shall be recognized as the current investment income.
采用成本法核算的长期股权投资,投资企业应当按照享有被投资单位宣告发放的现金股利或利润确认投资收益。
3.Under the equity method, If the initial cost of a long-term equity investment is more than the investing enterprise' attributable share of the fair value of the invested entity's identifiable net assets for the investment, the initial cost of the long-term equity investment may not be adjusted. If the initial cost of a long term equity investment is less than the investing enterprise' attributable share of the fair value of the invested entity's identifiable net assets for the investment, the difference shall be included in the current profits and losses and the cost of the long-term equity investment shall be adjusted simultaneously.
在权益法下,长期股权投资的初始投资成本大于投资时应享有被投资单位可辨认净资产公允价值份额的,不调整长期股权投资的初始投资成本;长期股权投资的初始投资成本小于投资时应享有被投资单位可辨认净资产公允价值份额的,应按其差额,借记“长期股权投资”科目,贷记“营业外收入”科目。
4.After an investing enterprise obtains a long-term equity investment, it shall, in accordance with the attributable share of the net profits or losses of the invested entity, recognize the investment profits or losses and adjust the book value of the long-term equity investment. The investing enterprise shall, in the light of the profits or cash dividends declared to distribute by the invested entity, calculate the proportion it shall obtain, and shall reduce the book value of the long-term equity investment correspondingly.
投资企业取得长期股权投资后,应当按照应享有或应分担的被投资单位实现的净损益份额,确认投资损益并调整长期股权投资的账面价值。投资企业按照被投资单位宣告分派的利润或现金股利计算应分得的股利或利润,相应减少长期股权投资的账面价值。
5.When ascertaining whether or not it is able to control an invested entity, an enterprise shall take into consideration the invested enterprises' current convertible corporate bonds and current executable warrants held by the investing enterprise and other parties, as well as other potential factors concerning the voting rights.
在确定能否控制被投资单位时,应当考虑企业和其他企业持有的被投资单位的当期可转换公司债券、当期可执行的认股权证等潜在表决权因素。
6.If Parent company has enough voting power to appoint all the directors of the subsidiary company. P is, in effect, able to manage S as if it were merely a department of P, rather than a separate entity. In strict legal terms P and S remain distinct, but in economic substance they can be regarded as a single unit (a 'group').
如果母公司有足够的投票权来任命子公司所有的董事,那么母公司事实上能够管理子公司,就如同子公司不是一个独立的实体而是母公司的一个部门。从严格的法律形式上看,母公司和子公司是不同的法律主体,但从经济实质来看,母子公司可以看作一个主体(即集团)。
7.To reflect the true economic substance of a group of companies we need to produce group accounts in addition to the individual accounts prepared for each company within the group. One of the main methods of doing this is to prepare 'consolidated' accounts. Consolidated accounts present the group as though it were a 'single economic entity'.
为了反应集团公司的真正经济实质,我们除了编制集团中每个公司的个别报表,还需要编制集团报表。集团报表的编制方法之一即合并报表。合并报表视集团为一个经济实体。

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