2010年注冊(cè)會(huì)計(jì)師考試《會(huì)計(jì)》沖刺模擬試題(5)

　　(3)編制甲公司20×7年末編制合并財(cái)務(wù)報(bào)表時(shí)對(duì)丙公司股權(quán)投資的調(diào)整分錄;

　　借：長(zhǎng)期股權(quán)投資 24 (120×20%)

　　貸：存貨 24

　　(4)編制甲公司20×8年度對(duì)丙公司長(zhǎng)期股權(quán)投資核算的會(huì)計(jì)分錄;

　　20×8年4月2日：

　　借：應(yīng)收股利 24 (120×20%)

　　貸：長(zhǎng)期股權(quán)投資—丙公司(損益調(diào)整) 24

　　20×8年12月31日

　　丙公司20×8年度賬面凈虧損為600萬(wàn)元，按照公允價(jià)值調(diào)整后的凈虧損=600+(500-300)×20%+(600-500)/5=660(萬(wàn)元)，又因?yàn)?0×7年度的內(nèi)部逆流交易本期全部實(shí)現(xiàn)了對(duì)外銷(xiāo)售，所以投資方應(yīng)確認(rèn)的投資收益=(-660+120)×20%=-108(萬(wàn)元)。

　　借：投資收益 108

　　貸：長(zhǎng)期股權(quán)投資—丙公司(損益調(diào)整) 108

　　此時(shí)，“長(zhǎng)期股權(quán)投資—丙公司”賬面價(jià)值=2 100-20+30+20-24-108=1 998(萬(wàn)元)，應(yīng)計(jì)提長(zhǎng)期股權(quán)投資減值準(zhǔn)備=1 998-1 850=148(萬(wàn)元)。

　　借：資產(chǎn)減值損失 148

　　貸：長(zhǎng)期股權(quán)投資減值準(zhǔn)備 148

　　(5)編制甲公司20×9年度出售股權(quán)投資的會(huì)計(jì)分錄。

　　20×9年3月20日：

　　借：銀行存款 1 930

　　長(zhǎng)期股權(quán)投資減值準(zhǔn)備 148

　　長(zhǎng)期股權(quán)投資—丙公司(損益調(diào)整) 112

　　貸：長(zhǎng)期股權(quán)投資—丙公司(成本) 2 080

　　長(zhǎng)期股權(quán)投資—丙公司(其他權(quán)益變動(dòng))30

　　投資收益 80

　　借：資本公積—其他資本公積 30

　　貸：投資收益 30

　　Solution (All fingers in ten thousands)

　　(1) The date of stock right transfer of company Jia acquisition with company Bin is 1st, January, 20X7.

　　(2) Journal Entry: The measurement of long-term share investment of Company Jia to Company Bin in 20X7.

　　1st, January, 20X7

　　Dr: Long-term share investment—Company Bin (Cost) 2 100(10500×20%)

　　Cr: Bank deposit 2 010

　　Non operating income 90

　　20th, April, 20X7

　　Dr: Dividend receivable 20

　　Cr: Long-term share investment—Company Bin (Cost) 20

　　10th, May, 20X7

　　Dr: Bank deposit 20

　　Cr: Dividend receivable 20

　　1st, November, 20X7

　　Dr: Long-term share investment—Company Bin (Other equity changes) 30

　　Cr: Capital reserve—other capital reserve 30

　　31st, December, 20X7:

　　The realized net income of Company Bin in 20X7 is 400, the net income after adjustment according to the fair value equals 400-(500-300)×80%-(600-500)/5=220, and there is an asset transaction in the current period, 60% of which realized the external selling, and the unrealized loss of internal selling equals (1100-800)×(1-60%)=120, so the investment income that investor should recognized equals (220-120)×20%=20.

　　Dr: Long-term share investment—Company Bin (P&L adjustment) 20

　　Cr: Investment income 20

　　(3) The adjusting journal entries of long-term share investment that Company Jia to Company Bin when preparing the consolidated financial statements in 20X7.

　　Dr: Long-term share investment 24 (120×20%)

　　Cr: Inventory 24