zh-網(wǎng)校09英語班講義

1、2018年注冊會計師考試輔導會計英語 第12頁專題十五長期股權投資和企業(yè)合并目錄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)訓練考情分析本部分既是重點內容又是難點內容，從考試情況看，其經(jīng)常在專業(yè)階段的主觀題中進行考查，所占分值較大，考生應全面熟練掌握。在復習時應重點關注長期股權投資初始計量、權益法核算、長期股權投資核算方法的轉換、非同一控制下企業(yè)合并的處理。詞匯歸納總結長期股權投資 Long-term equity investment 初始計量 Initial measurement 同一控制下企業(yè)合并 Merger/Business combination under the

2、 same control 非同一控制下企業(yè)合并 Merger/Business combination not under the same control 初始投資成本 Initial investment cost 留存收益 Retained earnings 成本法 Cost method 投資方 Investor 被投資單位 Investee 共同控制 Joint control 重大影響 Significant influence 追加投資 Additional investment 收回投資；撤資 Disinvestment 投資收益 Investment income 權益法

3、Equity method 可辨認凈資產(chǎn) Identifiable net assets 可歸屬的 Attributable 凈利潤 Net profit 凈虧損 Net loss 聯(lián)營企業(yè) Associates 合營企業(yè) Joint venture 抵消 Offset 未實現(xiàn)內部交易損益 Unrealized profit or loss of internal transaction 其他權益變動 Changes in other equity 合并方 Combining party 被合并方 Combined party 合并日 Combining date 對價 Considerati

4、on 直接相關費用 Direct relevant expense 審計費用 Audit fee 評估費用 Appraisal fee 法律服務費用 Legal service fee 債券 Bond 手續(xù)費 Handling fee 權益性證券溢價 Premium of equity security 購買日 Acquisition/Purchase date 購買方 Acquirer 被購買方 Acquiree 合并成本 Consolidation cost 以供參考；備案 For reference 其他綜合收益 Other comprehensive income 持續(xù)計算 Conti

5、nuous calculation 控股合并 control merger 投資損失 Investment loss 重點、難點講解考點一：長期股權投資的初始計量 Initial Measurement of Long-term Equity Investment（一）對聯(lián)營企業(yè)、合營企業(yè)投資的初始計量Initial measurement of investment in associates and joint ventures對聯(lián)營企業(yè)、合營企業(yè)投資，取得時初始投資成本的確定應遵循以下規(guī)定：For investment in associates and joint ventures,

6、the initial investment cost when acquired should be determined in accordance with the following regulations:（1）以支付現(xiàn)金取得的長期股權投資，應當按照實際支付的購買價款作為長期股權投資的初始投資成本，包括與取得長期股權投資直接相關的費用、稅金及其他必要支出，但所支付價款中包含的被投資單位已宣告但尚未發(fā)放的現(xiàn)金股利或利潤應作為應收項目核算，不構成取得長期股權投資的成本。For long term equity investment acquired in cash, the initia

7、l investment cost of long-term equity investment should be determined according to the actual purchase price, including expenses, tax and other necessary expenditures directly related to the acquisition of long-term equity investment.However, if the price paid includes cash dividends or profits decl

8、ared but not yet paid by the investee, they should be treated as receivables to account for and do not constitute the cost of the long-term equity investments obtained.（2）以發(fā)行權益性證券方式取得的長期股權投資，其成本為所發(fā)行權益性證券的公允價值，但不包括被投資單位已宣告但尚未發(fā)放的現(xiàn)金股利或利潤。For long term equity investment obtained by issuing equity securi

9、ties, its cost is the fair value of the equity securities issued, but does not include the cash dividend or profit that has been declared but not yet paid by the investee.為發(fā)行權益性證券支付給有關證券承銷機構等的手續(xù)費、傭金等與權益性證券發(fā)行直接相關的費用，不構成取得長期股權投資的成本。The expense that directly related to the issuance of equity securities

10、 such as charges and commissions, etc.which paid to relevant securities underwriting institutions for the issuance of equity securities, does not constitute the cost of long-term equity investment acquired.該部分費用應自權益性證券的溢價發(fā)行收入中扣除，權益性證券的溢價收入不足沖減的，應沖減盈余公積和未分配利潤。This part of expense should be deducted f

11、rom the premium issuance revenue of the equity securities.If the premium revenue of the equity securities is insufficient, then surplus reserve and undistributed profit should be offset.（二）對子公司投資的初始計量Initial Measurement of investment in subsidiaries1.同一控制下企業(yè)合并形成的長期股權投資Long-term equity investment for

12、med in business combination under the same control（1）同一控制下的企業(yè)合并中，合并方以支付現(xiàn)金、轉讓非現(xiàn)金資產(chǎn)或承擔債務方式作為合并對價的，應當在合并日按照取得被合并方所有者權益在最終控制方合并財務報表中的賬面價值的份額作為長期股權投資的初始投資成本。 For the business combination under the same control, if the consideration of the combining party is made through payment in cash, transferring non-

13、cash assets or bearing debts, it shall, on the date of combination, regard the share of the book value of shareholders equity of the obtained party in the consolidated financial statements of the final controlling party as the initial cost of the long-term equity investment.長期股權投資初始投資成本與支付的現(xiàn)金、轉讓的非現(xiàn)金

14、資產(chǎn)以及所承擔債務賬面價值之間的差額，應當調整資本公積；資本公積不足沖減的，依次沖減盈余公積和未分配利潤。 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.If the ca

15、pital reserve is insufficient to offset, ,surplus reserve and undistributed profit shall be offset in sequence.（2）合并方以發(fā)行權益性證券作為合并對價的，應當在合并日按照取得被合并方所有者權益在最終控制方合并財務報表中的賬面價值的份額作為長期股權投資的初始投資成本。 If the consideration paid by the combining party is equity securities, it shall, on the date of combination, r

16、egard the share of the book value of the shareholders equity of the obtained party in the consolidated financial statements of the final controlling party as the initial cost of the long-term equity investment.按照發(fā)行股份的面值總額作為股本，長期股權投資初始投資成本與所發(fā)行股份面值總額之間的差額，應當調整資本公積；資本公積不足沖減的，依次沖減盈余公積和未分配利潤。The total pa

17、r value of the shares issued shall be regarded as the share capital, while the difference between the initial cost of the long-term equity investment and total par value of the shares issued shall adjust the capital reserve.If the capital reserve is insufficient to offset, surplus reserve and undist

18、ributed profit shall be offset in sequence.（3）形成同一控制下控股合并的長期股權投資，如果子公司按照改制時確定的資產(chǎn)負債經(jīng)評估確認的價值調整資產(chǎn)、負債賬面價值的，合并方應當按照取得子公司經(jīng)評估確認的凈資產(chǎn)的份額，作為長期股權投資的初始投資成本。For a long-term equity investment formed in business combination under the same control, if the book values of assets and liabilities are adjusted according

19、 to the value of assets and liabilities identified by the subsidiary at the time of reconstruction, the initial investment cost of the long-term equity investment should be the share of the net assets of the subsidiary company identified by evaluation.（4）通過多次交換交易，分步取得股權最終形成同一控制下控股合并的，在個別財務報表中，應當以持股比

20、例計算的合并日應享有被合并方所有者權益在最終控制方合并財務報表中的賬面價值份額，作為該項投資的初始投資成本。If through a number of exchange transactions, the shareholders equity obtained step by step and eventually formed the business combination under the same control, in individual financial statements, the initial investment cost of the investment s

21、hould be the share of the book value of the shareholders equity of the combined party in the consolidated financial statements of the final controlling party at the date of merger, which computed according to shareholding ratio.（5）在企業(yè)合并中，合并方發(fā)生的審計、法律服務、評估咨詢等中介費用以及其他相關管理費用，應當于發(fā)生時計入當期損益（管理費用）。In busine

22、ss combination, the intermediary expenses, such as audit, legal service, evaluation and consultation, and other related management expenses, should be recorded in current profit or loss （administration expense） at the time of occurrence.2.非同一控制下企業(yè)合并形成的長期股權投資 Long-term equity investment formed in bus

23、iness combination not under the same control （1）非同一控制下企業(yè)合并形成的長期股權投資，購買方應當按照確定的企業(yè)合并成本作為長期股權投資的初始投資成本。 For the long-term equity investment formed in a business combination not under the same control，the acquirer shall regard the combination costs ascertained as the initial cost of the long-term equity

24、 investment.企業(yè)合并成本包括購買方付出的資產(chǎn)、發(fā)生或承擔的負債、發(fā)行的權益性證券的公允價值之和。 The combination costs shall include the total fair values of the assets paid，the liabilities incurred or assumed and the equity securities issued.（2）通過多次交換交易，分步取得股權最終形成非同一控制下控股合并的，購買方在個別財務報表中，應當以購買日之前所持被購買方的股權投資的賬面價值與購買日新增投資成本之和，作為該項投資的初始投資成本。If

25、 through a number of exchange transactions, the shareholders equity obtained step by step and eventually formed the business combination not under the same control, in individual financial statements of the acquirer, the initial investment cost of the investment should be the sum of the book value o

26、f the shareholders equity of the acquiree held before the purchase date and the cost of newly increased investment.其中： Among them:形成控股合并前對長期股權投資采用權益法核算的，購買日長期股權投資的初始投資成本，為原權益法下的賬面價值加上購買日為取得新的股份所支付對價的公允價值之和。If equity method is adopted for long-term equity investment before the formation of control me

27、rger, the initial investment cost of long term equity investment on purchase date is the sum of the book value under the original equity method and the fair value of the consideration paid for obtaining new shares on the purchase date.購買日之前因權益法形成的其他綜合收益或者其他資本公積暫時不作處理，待到處置該項投資時將與其相關的其他綜合收益或其他資本公積采用與被

28、購買方直接處置相關資產(chǎn)或負債相同的基礎進行會計處理Other comprehensive income or other capital reserves formed by the equity method before the purchase date will not be accounted for the time being.Until in the disposal of this investment, the other comprehensive income or other capital deposits related to it shall be treate

29、d with the same basis as the direct disposal of the related assets or liabilities of the acquiree.形成控股合并前對長期股權投資采用公允價值計量的（例如，原分類為以公允價值計量且其變動計入其他綜合收益金融資產(chǎn)的非交易性權益工具投資），長期股權投資在購買日的初始投資成本為原公允價值計量的賬面價值加上購買日取得新的股份所支付對價的公允價值之和，購買日之前持有的被購買方的股權涉及其他綜合收益的，轉入當期損益。If long-term equity investment measured at fair v

30、alue before the formation of control merger （for example, non-trading equity instrument investment originally classified as financial assets at fair value through other comprehensive income）, the initial investment cost of long-term equity investment on purchase date is the sum of the book value ori

31、ginally measured at fair value and the fair value of consideration paid on purchase date to obtain new shares. If the shareholders equity held before the purchase date involves other comprehensive income, it should be transferred in current profit or loss.（三）投資成本中包含的已宣告但尚未發(fā)放的現(xiàn)金股利或利潤的處理Treatment for

32、cash dividends or profits declared but not yet paid which included in the cost of investment企業(yè)無論以何種方式取得長期股權投資，取得投資時，對于投資成本中包含的被投資單位已經(jīng)宣告但尚未發(fā)放的現(xiàn)金股利或利潤，應作為應收項目單獨核算，不構成取得長期股權投資的初始投資成本。No matter what way the enterprise obtains the long-term equity investment, when the investment is obtained, the cash div

33、idends or profits declared but not yet paid by the investee should be accounted for as receivables separately and do not constitute the initial investment cost of the long-term equity investment acquired.考點二：長期股權投資的后續(xù)計量 Subsequent Measurement of Long-term Equity Investment（一）成本法 Cost method 根據(jù)長期股權投資

34、準則，投資方持有的對子公司投資在投資方作為母公司的個別財務報表中應當采用成本法核算，投資方為投資性主體且子公司不納入其合并財務報表的除外。 According to the long-term equity investment standard, the subsidiary investment held by the investor should be accounted in the individual financial statements of the investor as parent company by cost method except that the inve

35、stor is investing principal part and the subsidiary is not included in consolidated financial statements.采用成本法核算的長期股權投資應當按照初始投資成本計價。追加或收回投資應當調整長期股權投資的成本。 The long-term equity investment using the cost method shall be valued at its initial investment cost. If there are additional investments or disin

36、vestments , the cost of the long-term equity investment shall be adjusted.除取得投資時實際支付價款或對價中包含的已宣告但尚未發(fā)放的現(xiàn)金股利或利潤外，投資企業(yè)應當按照享有被投資單位宣告分派的現(xiàn)金股利或利潤的份額，確認為當期投資收益。 Other than cash dividends or profits declared but not yet paid and included in the actual payment or consideration when the investment is acquired,

37、 the dividends or profits declared to distribute by the investee shall be recognized as the current period investment income according to the attributable share.（二）權益法 Equity method 投資方對合營企業(yè)和聯(lián)營企業(yè)投資應當采用權益法核算 。 The investor should use equity method to account for the joint venture and associated enter

38、prise investment.1.取得投資時的處理 Accounting treatment when obtaining investment長期股權投資的初始投資成本大于投資時應享有被投資單位可辨認凈資產(chǎn)公允價值份額的，不調整長期股權投資的初始投資成本； If the initial cost of a long-term equity investment is more than acquirees fair value of identifiable net assets held by acquirer, the initial cost of the long-term eq

39、uity investment is not adjusted; 長期股權投資的初始投資成本小于投資時應享有被投資單位可辨認凈資產(chǎn)公允價值份額的，其差額應當計入當期營業(yè)外收入，同時調整增加長期股權投資的賬面價值。 if the initial cost of a long-term equity investment is less than acquirees fair value of identifiable net assets held by acquirer, the difference shall be recorded into the current non-operati

40、ng revenue and the book value of the long-term equity investment shall be adjusted to increase simultaneously.2.被投資方實現(xiàn)凈利潤或發(fā)生凈虧損的處理Accounting treatment of net profit earned or loss incurred by aquiree 投資企業(yè)取得長期股權投資后，應當按照應享有或應分擔的被投資單位實現(xiàn)的凈損益的份額，確認投資損益，并調整長期股權投資的賬面價值。 After an investing enterprise obtain

41、s 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.投資企業(yè)確認被投資單位發(fā)生的凈虧損，應當以長期股權投資的賬面價值以及其他實質上構成對被投資單位凈投資的長期權益減記至

42、零為限，投資企業(yè)負有承擔額外損失義務的除外。 An investing enterprise shall recognize the net losses of the invested enterprise until the book value of the long-term equity investment and other long-term rights and interests which substantially form the net investment made to the invested entity are reduced to zero, unles

43、s the investing enterprise has the obligation to undertake extra losses.被投資單位以后實現(xiàn)凈利潤的，投資企業(yè)在其收益分享額彌補未確認的虧損分擔額后，恢復確認收益分享額。 If the invested entity realizes any net profits later, the investing enterprise shall, after the amount of its attributable share of profits offset against its attributable share

44、of the unrecognized losses, resume recognizing its attributable share of profits.在確認應享有或應分擔被投資單位的凈利潤或凈虧損時，在被投資單位賬面凈利潤的基礎上，應考慮以下因素的影響進行適當調整：In recognizing shared net profits or assumed losses of acquired company, the following factors should be taken into consideration based on the carrying value of

45、net profit of acquired company, the adjustments include: 一是被投資單位采用的會計政策及會計期間與投資企業(yè)不一致的，應按投資企業(yè)的會計政策及會計期間對被投資單位的財務報表進行調整。First, where accounting policies and accounting period adopted by acquiree are different from those of the acquirer, accounting policies and accounting period adopted by acquired com

46、pany should be adjusted to that adopted by acquirer to ensure consistency.二是以取得投資時被投資單位固定資產(chǎn)、無形資產(chǎn)的公允價值為基礎計提的折舊額或攤銷額，以及以投資企業(yè)取得投資時的公允價值為基礎計算確定的資產(chǎn)減值準備金額等對被投資單位凈利潤的影響。Second, depreciation or amortization amount charged on the fair value of fixed assets, intangible assets obtained from investment in acqui

47、red company, and provision of asset impairment based on fair value when obtaining investment have influence on net profit of acquired company.三是在評估投資方對被投資單位是否具有重大影響時，應當考慮潛在表決權的影響，但在確定應享有的被投資單位實現(xiàn)的凈損益、其他綜合收益和其他所有者權益變動的份額時，潛在表決權所對應的權益份額不應予以考慮。Third, the impact of potential voting rights should be consi

48、dered when assessing whether the investor has a significant impact on the investee. However, the share of equity corresponding to the potential voting rights should not be taken into consideration when determining the share of the net profit and loss, other comprehensive income and the change of oth

49、er owners equity of the investee.四是在確認應享有或應分擔的被投資單位凈利潤（或虧損）額時，法規(guī)或章程規(guī)定不屬于投資企業(yè)的凈損益應當予以剔除后計算。Fourth, when determining the net profit （or loss） of the investee that should be shared, the net profit or loss that does not belong to the investor enterprise stipulated in regulations or statutes should be el

50、iminated.五是在確認投資收益時，除考慮公允價值的調整外，對于投資企業(yè)與其聯(lián)營企業(yè)及合營企業(yè)之間發(fā)生的未實現(xiàn)內部交易損益應予以抵消。Fifth, in recognizing investment income, except for the adjustment of fair value, unrealized profit or loss incurred in internal transactions should be offset between the investor company and its joint venture as well as associates

51、.3.被投資單位其他綜合收益變動的處理The treatment of change of other comprehensive income of investee被投資單位其他綜合收益發(fā)生變動的，投資方應當按照歸屬于本企業(yè)的部分，相應調整長期股權投資的賬面價值，同時增加或減少其他綜合收益。If other comprehensive income of investee changes, the investing party should adjust relating book value of long-term equity investment according to the

52、 part which belongs to its company and increase or reduce other comprehensive income simultaneously.4.取得現(xiàn)金股利或利潤的處理 The treatment of obtaining cash dividends or profit 按照權益法核算的長期股權投資，投資方自被投資單位取得的現(xiàn)金股利或利潤，應抵減長期股權投資的賬面價值。 As to the long-term equity investment under equity method , the investing party sh

53、ould reduce the book value of long-term equity investment if investing party obtains cash dividend or profit from the investee.在被投資單位宣告分派現(xiàn)金股利或利潤時，借記 “應收股利”科目，貸記“長期股權投資損益調整 ”科目。 When the investee declares cash dividend or profit , debit dividend receivable account and credit long-term equity investme

54、nt profit or loss adjustment account.5.被投資方發(fā)生其他權益變動的處理Accounting treatment of other changes in equity of acquiree 投資企業(yè)對于被投資單位除凈損益、其他綜合收益以及利潤分配以外所有者權益的其他變動，應按持股比例與被投資單位所有者權益的其他變動計算的歸屬于本企業(yè)的部分，相應調整長期股權投資的賬面價值，同時增加或減少資本公積（其他資本公積）。For any change of the shareholders equity other than the net profit and lo

55、ss, other comprehensive income and profit distribution of the investee, the book value of the long-term equity investment shall be adjusted according to part that belong to the enterprise calculated at the proportion of the shareholding and other changes in the owners equity of the investee. and cap

56、ital reserves （other capital reserves） should be increased or decrease at the same time.考點三：長期股權投資核算方法的轉換 Conversion of Accounting Methods of Long-term Equity Investments （一）成本法轉為權益法 Conversion to equity method from cost method因處置投資導致對被投資單位由能夠實施控制轉為具有重大影響或者與其他投資方一起實施共同控制的，首先應按處置或收回投資的比例結轉應終止確認的長期股權投

57、資成本。在此基礎上，將剩余的長期股權投資轉為采用權益法核算： If the control over the investee is converted into significant influence or making common control with other investing parties because of disposing investment, firstly, the cost of long-term equity investment that should be derecognized should be carried out according

58、to the proportion of disposal or recovery of investment. On this basis, the residual long-term equity investment should be transferred to be accounted using equity method:比較剩余長期股權投資的成本與按照剩余持股比例計算原投資時應享有被投資單位可辨認凈資產(chǎn)公允價值的份額，前者大于后者的，屬于投資作價中體現(xiàn)的商譽部分，不調整長期股權投資的賬面價值；前者小于后者的，在調整長期股權投資的同時，調整留存收益。Compare the c

59、ost of the residual long-term equity investment with the share of the fair value of the identifiable net assets of the investee that should be enjoyed according to the calculation of the original investment on the residual shareholdings ratio. If the former is greater than the latter, it is the good

60、will part embodied in the investment price, and the book value of the long-term equity investment should not be adjusted. If the former is less than the latter, the long-term equity investment should be adjusted and retained earnings should be adjusted at the same time.（二）公允價值計量或權益法轉成本法核算Conversion