2019年注冊會計師考前要點分析難點講解匯總,專題五股份支付

1、專題五股份支付目錄01考情分析02詞匯歸納總結03重點、難點講解04同步系統(tǒng)訓練考情分析隨著各公司股權激勵機制的推行，股份支付的會計處理成為近年考試的熱點。 從歷 年專業(yè)階段考試情況來看，主要會考查兩種股份支付方式下對報表項目的影響，具有一定的綜合性。在復習時應重點把握權益結算的股份支付和現(xiàn)金結算的股份支付以及集團 內(nèi)股份支付的處理。詞匯歸納總結權益結算的股份支付Equity-settled share-based payme nt行權Exercise the right等待期Waiti ng period資產(chǎn)負債表日Bala nee sheet date可行權權益工具Vested equit

2、y in strume nt授予日Grant date行權日Vesti ng date現(xiàn)金結算的股份支付Cash-settled share-based payme nt承擔負債Assume liability結算日Settleme nt date集團股份支付Group share-based payme nt結算企業(yè)Settleme nt en tity接受服務企業(yè)En tity recei ving service股本/資本溢價Share / Capital premium重點、難點講解考點一：權益結算的股份支付的確認和計量Recog niti on and Measureme nt of

3、 Equity-settled Share-based Payme nts以權益結算的股份支付換取職工提供服務的，應當以授予職工權益工具的公允價值計量。The equity-settled share-based payme nt in retur n for employee servicesshall be measured at the fair value of the equity in strume nts gran ted to the employees.授予后立即可行權的換取職工服務的權益結算的股份支付，應當在授予日按照權益工具的公允價值計入相關成本或費用，相應增加資本公積(

4、股本溢價)。For an equity-settled share-based payme nt in retur n for services ofemployees, which can be exercised immediately after the grant, the fair value ofthe equity in strume nts shall, on the date of the grant, be recorded into thereleva nt costs or expe nses and the capital reserve( share premium

5、 ) shall bein creased accord in gly.完成等待期內(nèi)的服務或達到規(guī)定業(yè)績條件才可行權的換取職工服務的以權益結算的股份支付，在等待期內(nèi)的每個資產(chǎn)負債表日，應當以對可行權權益工具數(shù)量的最佳估計為基礎，按照權益工具授予日的公允價值，將當期取得的服務計入相關成本或費用和 資本公積(其他資本公積)。For an equity-settled share-based payme nt in retur n for services of employees which can be exercised via completi ng service withi n the

6、wait ing period or achiev ing regulated performa nee, on each bala nee sheet date with in wait ing period, the service obta ined should be charged into releva nt cost or expe nse and capital reserve ( other capital reserve ) bas ing on the best estimate of volume of exercisable equity in strume nts

7、accord ing to the fair value of equity in strume nts on grant date.企業(yè)在可行權日之后不再對已確認的相關成本或費用和所有者權益總額進行調(diào)整。An en terprise shall, after the vesti ng date, make no adjustme nt to thereleva nt costs or expe nses as well as the total amount of the owner' s equitywhich has bee n recog ni zed.回購股份進行股權激勵的會

8、計處理：Acco unting Treatme nt of Employees Share Opti on Incen tive by ShareRepurchase回購股份時，借：庫存股(回購股份的全部支出)貸：銀行存款Whe n share repurchaseDr: Treasury stock ( All expenditure incurred when the stocks arerepurchased )Cr: Cash in bank同時，在備查簿中登記。It should be recorded into memorandum book at the same time.在每

9、個資產(chǎn)負債表日按照最佳估計數(shù)，確認成本費用：借：成本費用類科目貸：資本公積其他資本公積At every bala nee sheet date, accord ing to the best estimati on amount,recog nize the cost and expe nse:Dr: Cost and expense accountCr: Capital reserve other capital reserve滿足條件行權時，借：銀行存款(企業(yè)收到的股票價款)資本公積一一其他資本公積(累計確認額)貸：庫存股(回購的庫存股成本)資本公積股本溢價(差額)Dr: Cash in

10、bank ( the stock price received by the compa ny)Capital reserve other capital reserve ( accumulated amountrecognized )Cr: Treasury stock ( cost of repurchased treasury stock )Capital reserve share premium( bala nee figure )對于換取其他方服務的股份支付，企業(yè)應當以股份支付所換取的服務的公允價值計量。企業(yè)應當按照其他服務在取得日的公允價值，將取得的服務計入相關資產(chǎn)成本或費用。F

11、or share-based payme nt of excha nging services from other party,en terprise should measure it at fair value of the services excha nged by the share-based payme nt. Accord ing to the fair value of other services at the acquisiti on date, the services obta ined should be recorded into expe nse or cos

12、t of releva nt asset.如果其他方服務的公允價值不能可靠計量，但權益工具的公允價值能夠可靠計量時，企業(yè)應當按照權益工具在服務取得日的公允價值，將取得的服務計入相關資產(chǎn)成本或費用。If the fair value of the services of other party could not be reliably measured, but the fair value of equity in strume nt could be measured reliably, en terprise should record the services obta ined in

13、to expe nse or cost of releva nt asset based on the fair value of the equity in strume nt at the acquisiti on date of the service.考點二：現(xiàn)金結算的股份支付的確認和計量Recog niti on and Measureme nt of Cash-settled Share-based Payme nt以現(xiàn)金結算的股份支付，應當按照企業(yè)承擔的以股份或其他權益工具為基礎計算確 定的負債的公允價值計量。A cash-settled share-based payme nt

14、 shall be measured in accorda nee with the fair value of liability assumed by the en terprise which is calculated and recog ni zed based on the shares or other equity in strume nts.授予后立即可行權的現(xiàn)金結算的股份支付， 應當在授予日以企業(yè)承擔負債的公允價 值計入相關資產(chǎn)成本或費用，相應增加負債，并在結算前的每個資產(chǎn)負債表日和結算日 對負債的公允價值重新計量，將其變動計入損益。For a cash-settled s

15、hare-based payme nt in strume nts, the right exercised immediately after the grant, the fair value of the liability assumed by the en terprise shall, on the date of the grant, be recorded into the releva nt asset costs or expe nses, and the liabilities shall be in creased accordi ngly. And the fair

16、value of the liabilities should be remeasured at each bala nee sheet date before settleme nt and at the settleme nt date, with the cha nges of fair value be recorded into profit or loss.完成等待期內(nèi)的服務或達到規(guī)定業(yè)績條件以后才可行權的現(xiàn)金結算的股份支付，在等待期內(nèi)的每個資產(chǎn)負債表日，應當以對可行權情況的最佳估計為基礎， 按照企業(yè)承擔 負債的公允價值金額，將當期取得的服務計入相關資產(chǎn)成本或當期費用， 同時計入負

17、債， 并在結算前的每個資產(chǎn)負債表日和結算日對負債的公允價值重新計量，將其變動計入損益。For a cash-settled share-based payme nt in retur n for services of employeeswhich can be exercised via completing service within the waiting period or achiev ing regulated performa nee, on each bala nee sheet date with in wait ing period, the service obta i

18、ned should be charged into releva nt asset cost or expense of current period and recorded in liability simultaneously basing on the best estimate of vesting situations according to the fair value of liability assumed by the enterprise. And the fair value of the liabilities should be remeasured at ea

19、ch bala nee sheet date before settleme nt and at the settleme nt date, with the changes of fair value be recorded into profit or loss.企業(yè)應當在相關負債結算前的每個資產(chǎn)負債表日以及結算日，對負債的公允價值重新計量，將其變動計入當期損益。An en terprise shall, on each bala nee sheet date prior to the settleme nt ofthe releva nt liabilities and on settl

20、eme nt date, re-measure the fair values of the liabilities and record the changes into the current profits and losses.考點三：集團股份支付的處理Acco un ti ng Treatme nt of Group Share-based Payme nts企業(yè)集團（由母公司和其全部子公司構成）內(nèi)發(fā)生的股份支付交易，應當按照以下 規(guī)定進行會計處理：Share-based payme nt tran sact ions which occur with in the group（ p

21、are ntcompa ny and all its subsidiaries ） should follow the acco unting treatme nts below:（一）結算企業(yè)以其本身權益工具結算的，應當將該股份支付交易作為權益結算的 股份支付處理；除此之外，應當作為現(xiàn)金結算的股份支付處理。If the settleme nt en terprise settles by its own equity in strume nts, such share-based payme nt tran sact ion should be treated as an equity-se

22、ttled share-based payme nt; beside this, it should be treated as a cash-settled share-based payme nt.結算企業(yè)是接受服務企業(yè)的投資者的，應當按照授予日權益工具的公允價值或應承 擔負債的公允價值確認為對接受服務企業(yè)的長期股權投資，同時確認資本公積（其他資本公積）或負債。If the settlement enterprise is the investor of the enterprise receivingservices, the Ion g-term equity inv estme nt

23、s in the en terprise recei ving the services should be recog ni zed at the fair value of the equity in strume nts or the fair value of the liability undertaken by the enterprise on the date of thegran ti ng, and capital reserves(other capital reserves ) or liabilities should be recog ni zed at the s

24、ame time.(二)接受服務企業(yè)沒有結算義務或授予本企業(yè)職工的是其本身權益工具的，應當 將該股份支付交易作為權益結算的股份支付處理；If the en terprise recei ving the services has no obligati on to settle the share-based payme nt tran sact ion, or the awards gran ted to its employees are its own equity in strume nts, such share-based payme nt tran sacti on should

25、 be treated as equity-settled share-based payme nt;接受服務企業(yè)具有結算義務且授予本企業(yè)職工的是企業(yè)集團內(nèi)其他企業(yè)權益工具 的，應當將該股份支付交易作為現(xiàn)金結算的股份支付處理。If the enterprise receiving the services has obligation to settle the share-based payme nt tran sact ion, and the awards gran ted to its employees are equity in strume nts of other en ter

26、prise in the group, such share-based payme nt tran sacti on should be treated as cash settled share-based payme nt.同步系統(tǒng)訓練【例題1 綜合題】A公司為一上市公司。2016年1月1日，公司向其20名管理 人員每人授予20萬份股票期權，這些職員從2016年1月1日起在該公司連續(xù)服務3 年，即可以4元每股的價格購買20萬股A公司股票，從而獲益。公司估計該期權在授 予日的公允價值為15元。(1) 2016年末，有2名職員離開A公司，A公司估計未來有2名職員離開；(2) 2017年末，有

27、1名職員離開A公司，A公司估計未來沒有職員離開；同時 股東大會決定由原授予20萬份股票期權修改為10萬份，并以現(xiàn)金補償尚未離職的管 理人員3 000萬元。(3) 2018年末，無職員離開公司。要求：根據(jù)上述條件，不考慮其他因素，編制A公司與股份支付有關的會計分錄【答案】(1) 2016 年末：At the end of 2016:借：管理費用1 600 (20 2 2 )X20 X15 X1/3 貸：資本公積其他資本公積1 600Dr: Administrative expenses (20 2 2) X20 X15 X1/31 600Cr: Capital reserve other cap

28、ital reserve1 600(2) 2017 年末：At the end of 2017: 其中的10萬份正常確認成本費用：借：管理費用(20 2 1 0 )X10 X15 X2/3 800 900貸：資本公積其他資本公積900For the 0.10 million shares, the expenses should be recognized normallyDr: Administrative expenses900Cr: Capital reserve other capital reserve900 減少的10萬份作為加速可行權處理，確認剩余等待期內(nèi)的全部費用：The reduced 0.10 millio n shares should be treated as acceleratedexercisable rights, and all the expe nses in