第1601讲　合并财务报表-_create.pdf

注册会计师-会计注册会计师-会计 第 1 页第第 0101 讲 讲 合并财务报表合并财务报表 本部分属于非常重要的内容，在专业阶段的主观题中经常涉及。在复习时要重点关注合并范围的确定、内部存货交易的抵销、购买子公司少数股权和不丧失控制权处置子公司部分股权、丧失控制权处置子公司投资等。I.合并范围的确定 Determination of consolidation scope 纳入合并范围以“控制”为基础加以确定。如果投资方具备以下两项基本要素，则投资方能够控制被投资方：The scope of consolidated financial statements shall be determined on the basis of control.If investor has following two fundamental factors,investor can control the investee:（1）因涉入被投资方而享有可变回报可变回报；Enjoying variable returnvariable return through involving with investee;（2）拥有对被投资方的权力，并且有能力运用对被投资方的权力影响其回报金额。Having the power to control investee,and having the ability of applying the power of controlling investee to affect the return amount.II.内部存货交易的抵销 Offsetting of Internal Inventory Transactions 1.内部商品购销当期 Internal purchase and sale of goods in current period （1）抵销期末存货中包含的未实现内部销售损益 Offsetting of the unrealized internal sales profit and loss included in the closing inventory （2）抵销存货跌价准备（抵销差额内部销售的毛利）Offsetting of the provision for inventory impairment（balance after offsettinggross profit of the internal sale）（3）递延所得税的确认 Recognition of the deferred tax 借：递延所得税资产 贷：所得税费用 或：借：所得税费用 贷：递延所得税负债 Dr：DeferredDeferred tax assets Cr：Income tax expenses or：Dr：Income tax expenses Cr：Deferred tax liability 2.连续编制合并财务报表 Continuous preparation of the consolidated financial statements （1）抵销期初结存期初结存的内部购入存货价值中包含的未实现内部销售损益 Offsetting of the unrealized internal sales profit and loss included in the beginning balancebeginning balance of the value of the inventory purchased internally 借：年初未分配利润年初未分配利润 贷：营业成本 Dr：Undistributed profits at the beginning of the yearat the beginning of the year 旭晟出品 必属精品扫描上面二维码加微信领取资料 考前精准押题微信：1240392823注册会计师-会计注册会计师-会计 第 2 页 Cr：Operating costs （2）抵销本期发生的内部存货销售收入和内部销售成本 Offsetting of the internal inventory sales revenue against the internal sales cost incurred in the current period 借：营业收入（本期销售企业内部销售收入的金额）贷：营业成本 Dr：Operating income（amount of internal sales revenue of the selling enterprise in the current period）Cr：Operating costs （3）抵销期末结存的内部购入存货价值中包含的未实现内部销售损益 Offsetting of the unrealized internal sales profit and loss included in the ending balancein the ending balance of the value of the inventory purchased internally 借：营业成本 贷：存货 Dr：Operating costs Cr：Inventory （4）抵销根据内部购入存货计提的存货跌价准备 Offsetting of the provision for inventory impairment made according to the inventory purchased internally （5）递延所得税的抵销 Offsetting of the deferred tax III.购买子公司少数股权的处理 Treatment of Acquisition of Non-controlling InterestNon-controlling Interest in a Subsidiary Company 在合并财务报表中，子公司的资产、负债应以购买日（或合并日）购买日（或合并日）开始持续计算的金额反映。In the consolidated financial statementsIn the consolidated financial statements,the amounts of assets and liabilities of a subsidiary company continuously calculated since the acquisition date（or combination date）the acquisition date（or combination date）should be stated.IV.不丧失控制权情况下处置部分对子公司投资的处理 Treatment of Disposal of Partial Interest in a Subsidiary Company without Losing Controlwithout Losing Control （一）从母公司个别财务报表角度，应作为长期股权投资的处置，确认有关处置损益处置损益。From the perspective of individual financial statements of parent company,it should be treated as disposal of long-term investment and recognize profit or loss of disposal.（二）在合并财务报表中，因出售部分股权后，母公司仍能够对被投资单位实施控制，被投资单位应当纳入母公司合并财务报表。If a parent company is still able to control the invested entity after selling its partial interests,such invested entity should be included in the consolidated financial statements of the parent company.IV.丧失控制权情况下处置子公司投资的处理 Treatment of Disposal of Partial Interest in a Subsidiary Company with Losing Controlwith Losing Control 在合并报表中，对于剩余股权，应当按照其在丧失控制权日的公允价值公允价值进行重新计量。In the consolidated financial statements,as to remaining equity,the fair valuethe fair value on the date of losing control should be used for re-measurement.旭晟出品 必属精品扫描上面二维码加微信领取资料 考前精准押题微信：1240392823