20xx注冊會計(jì)師考試會計(jì)英語20xxcpa_e_05_j-資料下載頁
2025-08-12 23:49本頁面
【導(dǎo)讀】值計(jì)量且其變動(dòng)計(jì)入當(dāng)期損益的金融資產(chǎn)；金融資產(chǎn)的目的主要是為了近期內(nèi)出售或回購。融工具組合的一部分，且有客觀證據(jù)表明企業(yè)近期采用短期獲利方式對該組合進(jìn)。instruments.屬于衍生工具，但是，如果衍生工具被企業(yè)指定為有效套期關(guān)系中。的套期工具，則不應(yīng)確認(rèn)為交易性金融資產(chǎn)。該指定可以消除或明顯減少由于該金融資產(chǎn)的計(jì)量基礎(chǔ)不同所導(dǎo)致的相關(guān)利得或。損失在確認(rèn)或計(jì)量方面不一致的情況;
【正文】 tire transfer) of financial asset includes the circumstances as follows: ? (1) To transfer the specific or identifiable portion of the cash flow arising from the financial asset, for example, the enterprise transfers the receivable interests of a group of similar loans and etc. 將金融資產(chǎn)所產(chǎn)生現(xiàn)金流量中特定、可辨認(rèn)部分轉(zhuǎn)移 ，如企業(yè)將一組類似貸款的應(yīng)收利息轉(zhuǎn)移等。 。 ? (2) To transfer a certain proportion of the total cash flow arising from the financial asset, for example, the enterprise transfers a certain proportion of the principal and receivable interests of a group of similar loans and etc. 將金 融資產(chǎn)所產(chǎn)生全部現(xiàn)金流量的一定比例轉(zhuǎn)移，如企業(yè)將一組類似貸款的本金和應(yīng)收利息合計(jì)的一定比例轉(zhuǎn)移等 。 and ? (3) To transfer a certain proportion of the specific or identifiable portion of the cash flow arising from the financial asset, for example, the enterprise transfers a certain portion of the receivable interests of a group of the similar loans and etc. 將金融資產(chǎn)所產(chǎn)生現(xiàn)金流量中特定、可辨認(rèn)部分的一定比例轉(zhuǎn)移，如企業(yè)將一組類似貸款的應(yīng)收利息的一定比例轉(zhuǎn)移等 . 41： 20 Strategic investments ? When a corporation makes investments in the securities of other corporations with the intention of gaining significant influence or control over the operations of the investee, the investment is considered a strategic investment. ? Strategic investments normally consist of investments in equity securities of the investee. ? Strategic investments are normally classified as noncurrent assets. ? The classification depends on whether the investment gives the investor control控制 or only significant influence 重大影響 over the affairs of the investee. ? The parent pany 母公司 usually prepares two sets of financial statements, one is the separate 個(gè)別報(bào)表 , or legal, financial statements of the parent, where the investment in the subsidiary is recorded as a one line item, the other is the consolidated financial statement 合并報(bào)表 , which report the bined assets and liabilities of the parent and subsidiary子公司 to the shareholders of the parent pany. ? an associate 聯(lián)營公司 and significant influence 重大影響 . ? Where significant influence is deemed to exist, the strategic investment should be accounted for using the equity method 權(quán)益法 . Under the equity method, the investment is initially recorded at the purchase price in an investment account, subsequent to acquisition, the investment account is increased or decreased by the investor’s share of the profit or losses of the investee and reduced by the investor’s share of dividends from the investee. 46： 33 Review Questions On January 1, 2020, Webb Ltd. acquired a 20% ownership in Potts Ltd. for $950,000 cash. For the year ended December 31, 2020, Potts earned ine of $85,000 and paid cash dividends of $10,000. Webb arned ine of $220,000 and paid cash dividends of $25,000. Required a. Assume that Webb uses the equity method to report its longterm investment in Potts. Prepare all journal entries related to the longterm investment in Potts for 2020. b. Assume that Webb uses the cost method to report its longterm investment in Potts. Calculate the mount of ine from the investment in Potts for the year ended December 31, 2020. Answer: a. Equity method Dr:Investment in Potts 950,000 Cr:Cash 950,000 Dr:Investment in Potts 17,000 Cr:Investment ine 17,000( 85,000) Dr:Cash 2,000 Cr:Investment in Potts 2,000 ( 10,000) b. Cost method Dividend ine (10,000 ) = $2,000 Dr:Dividend receivable 2,000 Cr:Investment ine 2,000( 85,000) Dr:Cash 2,000 Cr: Dividend receivable 2,000 ( 10,000)
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