【正文】 以下各項：①判斷甲公司對丙公司長期股權(quán)投資應采用的后續(xù)計量方法并簡要說明理由。解：因為“甲公司取得對丙公司該項股權(quán)后，甲公司在丙公司董事會中派有1名成員。參與丙公司的財務和生產(chǎn)經(jīng)營決策。”說明甲公司對丙公司實施重大影響，所以甲公司對丙公司的長期股權(quán)投資采用權(quán)益法進行后續(xù)核算。②計算甲公司對丙公司長期股權(quán)投資在20*7年12月31日的賬面價值。甲公司如需在20*7年對丙公司長期股權(quán)投資確認投資收益，編制與確認投資收益相關的會計分錄。解：因為“取得投資時丙公司可辨認凈資產(chǎn)公允價值和賬面價值均為920萬元”，所以對丙公司實現(xiàn)凈利潤調(diào)整只需考慮甲公司與聯(lián)營企業(yè)丙公司內(nèi)部交易的抵銷。所以調(diào)整后被丙公司實現(xiàn)凈利潤為：〔160－（68－52）75%〕30％＝（萬元）所以207年12月31日甲公司對丙公司長期股權(quán)投資的賬面價值＝300+＝（萬元）借：長期股權(quán)投資——損益調(diào)整　　貸：投資收益　　　在上述處理后,投資企業(yè)有子公司,需要編制合并財務報表的,在合并財務報表中,因該部分內(nèi)部交易損益體現(xiàn)在投資企業(yè)持有存貨的賬面價值當中,應在合并財務報表中進行調(diào)整。借：營業(yè)收入 (6830％)貸：營業(yè)成本 (5230％)投資收益 (4)根據(jù)甲公司、乙公司個別資產(chǎn)負責表和利潤表(甲公司個別資產(chǎn)負債表中對丙公司長期股權(quán)投資已經(jīng)按照企業(yè)會計準則規(guī)定進行確認和調(diào)整)，編制甲公司20*7年度的合并資產(chǎn)負債表及合并利潤表，并將相關數(shù)據(jù)填列在答題卷第18和19頁甲公司“合并資產(chǎn)負債表”及“合并利潤表”內(nèi)。借：固定資產(chǎn) 63004200=2100無形資產(chǎn) 25001000=1500貸：資本公積 3600借：資本公積 360025%=900貸：遞延所得稅負債 900②計提累計折舊、累計攤銷等借：管理費用 貸：固定資產(chǎn)—累計折舊 2100/217/12=無形資產(chǎn)—累計攤銷等 1500/108/12=100借：遞延所得稅負債 25%=貸：所得稅費用 借：長期股權(quán)投資 (+)*80%=385貸：投資收益 385借：提取盈余公積38510%=貸：盈余公積 借：實收資本 2000資本公積 1000+3600－900=3700盈余公積　　　　　490未分配利潤—年末 += 商譽 8691－80％=1026貸：長期股權(quán)投資 8306+385=8691少數(shù)股東權(quán)益 20%= 借：投資收益(+)80%=385 少數(shù)股東損益 (+)20%= 未分配利潤—年初 2970貸：提取盈余公積 60對所有者（或股東）的分配 0未分配利潤—年末 點評：實驗班模擬試題（一）綜合題第2題第（4）問、經(jīng)典題解P375第二題綜合題第4問、應試指南P477第9題、夢想成真全真模擬試題P32第3題、夢想成真全真模擬試題P84第2題第（4）問是對這一知識點的考查。五、英文附加題（本題型共1題，共10分。答案中的金額單位以元表示，有小數(shù)的，保留兩位小數(shù)，兩位小數(shù)后四舍五入。用英文在答題卷上解答，答在試題卷上無效）。Company A is a listed pany located in P. R. China. On January 1, 20 X 4, Company A signed two sharebased payment arrangements as follow:(a)The pany granted 100 cash share appreciation rights (SARs) to each of its 300 senior management employees, conditional upon the employees remaining in the pany’s employ for the next three years. The cash share appreciation rights provided the employees with the right to receive, at the date the rights were exercised, cash equal to the appreciation in the pany’s share price since the grant date. On December 31, 20 X 6, all SARs held by the remaining employees vested. They could be exercised during 20 X 7 and 20 X 8. The fair value and the intrinsic value (which equals the cash paid out) of SARs are shown below.Management estimated, on the grant date, that 20% of the employees would leave evenly during the threeyear period. During 20 X 4, 22 employees left the pany and management predicted the same level of departure for the next two years. During 20 X 5, 20 employees left and management estimated that a further 15 employees would leave during year 3. Only 10 employees left during 20 X 6. At the end of 20 X 7, 110 employees exercised their SARs, another 138 employees exercised their SARs on December 12, 20 X 8.(b)The pany made an award of 1000 share options to each of its 100 employees working in the sales department. The share option would vest at the end of 20 X 6, provided that the employees remained in the employ of the pany till the date of vest, and provided that the pany’s earnings per share (EPS) increased by at least an average of 10% over the threeyear period. The exercise price of each option was ￥15, but it would drop ；to ￥10 if EPS increased by an average of 15% or more.On the grant date, the pany estimated that the fair value of the share option was ￥25 per option if the exercise price was ￥15； ￥30 if the exercise price was ￥10.In the year ended December 31, 20 X 4, the pany’s EPS increased by 16% and the management forecasted similar growth for the next two years. However, during 20 X 5, EPS increased by just 12% resulting in an average for the twoyear period of 14%. Therefore, the management expected that EPS would continue to increase at 14% for 20 X 6. In the year 20 X 6, EPS of the pany increased by 17% resulting in an average for the threeyear period of 15%.During 20 X 4, 10 employees left the pany and the management predicted that a total of 35 employees would leave by the end of 20 X 6. 15 employees departed during 20 X 5, and hence 60 employees were expected to remain. By the end of 20 X 6, a further 5 employees had left.Required:Prepare accounting entries for the above transactions or events.Answer:a)Calculations:Journal entries:(a) December 31, 20 X 4Dr: Management expense 171 600 〔（300－223）100221/3〕Cr: Wages amp。Salaries payable 171 600December 31, 20 X 5Dr: Management expense 168 600 〔（300－222015）100212/3－171 600〕Cr: Wages amp。Salaries payable 168 600December 31, 20 X 6Dr: Management expense 106 200 〔（300－222010）10018－171600168 600〕Cr: Wages amp。Salaries payable 106 200December 31, 20 X 7Dr: Loss on the fair value change 91 000Cr: Wages amp。Salaries payable 91 000〔（300－22－20－10－110）10023－446 400＋220 000〕Dr: Wages amp。Salaries payable　220 000 （11010020）Cr: Bank deposit 220 000December 31, 20 X 8Dr: Loss on the fair value change 13 800Cr: Wages amp。Salaries payable 13 800〔0－317 400＋331 200〕Dr: Wages amp。Salaries payable　331 200 （13810024）Cr: Bank deposit 331 200b) (b) Calculations: