2011年1月24日星期一

[Reprint] cost consolidated accounting (transfer from view net scrxh articles) _ tranquillity Zhiyuan

Category: the original address of new accounting wells fargo home equity loansstandards: cost consolidated accounting (transfers from scrxh vision Network article) authors: a fragment case preparation of consolidated financial statements according to the 2010 CPA textbooks: 1, p on January 1, 2008 with $ 30 million acquisition of 80% shares of s company in bank deposits (not under the control of the samHelp Desk Tracking Softwaree merged). Buy s $ 35 million equity, of which: share capital 20 million, capital reserve of 15 million. Buy s fair value less book value increased by $ 1 million, and add value to fixed asset-building, other differences. 2, 2008, s corporate net profit of 10 million Yuan, of which: surplus reserve of 1 million, and distribution of dividends of $ 6 million, of which: p 4.8 million of the company, other shareholders-1.2 million; the undistributed profit of $ 3 million. Closing shareholders ' equity of $ 40 million, of which: share capital 20 million capital reserve of 16 million (this year s companies developing products from investment real estate increaDesk Help Software Trackingsed capital surplus at $ 1 million), surplus reserve of $ 1 million; undistributed profit of $ 3 million. 3, p-final report of the company accounts receivable of $ 4.75 million, for bad debts of $ 250,000, s company final accounts payable of $ 5 million. 4, s-Corporation bonds payable $ 2 million for p-held by the company. 5 pin p company, s goods $ 10 million to its cost of sales of 8 million Yuan, the product gross profit margin 20%. This year, all is not implemented on export. 6, on January 1, 2008, s to $ 3 million will be the production of the company's product sales company of p, and its cost of sales of 2.7 million. P fixed assets used in the management of the company, according to a three-year average depreciation, an �� value, based on 12 month this year depreciation. 7, p the company its book value of sold fixed assets to 1.2 million of the $ 130 price to the s-fixed assets used for company management. S Corporation on the 5-year average depreciation, depreciation in the period of 6 months of this year. 8, p the company sells to s Corporation income this year of $ 35 million, costs $ 30 million. S company sold in the current period, revenue of $ 50 million and cost $ 35 million. 9, s-Corporation Finance charges of $ 200,000 for the current period should be p company paying interest charges. ���ƺϲ������¼��1����ʼ���ڹ�ȨͶ�����ʼ�ɶ�Ȩ�������wbr>�裺ʵ���ʱ�2000�ʱ�����wbr> 1500�̶��ʲ�wbr>100�����չ��ʼ��������֮��wbr>����1203600*80%-3000��Ͷ 3000����ɶ�Ȩ��wbr>7203600*80% 2����������wbr>�裺Ӧ���˿�wbr>500��Ӧ���˿�wbr>475�ʲ��ֵ��253��Ӧ��ծȯ�����������Ͷ�ʵ���wbr>�裺Ӧ��ծȯ200�����������Ͷ��2004��S��˾��P��˾��Ʒ����wbr>�裺Ӫҵ����wbr>1000��Ӫҵ�ɱ�800���2005��S��˾��P��˾��Ʒ����wbr>�裺Ӫҵ����wbr>300��Ӫҵ�ɱ�270�̶��ʲ� 30�裺�̶��ʲ� >10��������106��P��˾��S��˾�̶��ʲ����wbr>�裺�̶��ʲ�10��Ӫҵ��֧�� 10�裺�������1 ��̶��ʲ�17��P��˾��S��˾��Ʒ����wbr> �裺Ӫҵ����3500��Ӫҵ�ɱ�35008���裺Ͷ������20�������� 209������S��˾�̶��ʲ��ʼ��������֮����۾��裺�������5��̶��ʲ�wbr> 510������S��˾�ڹ������Ժ�������Ȩ�棬�ټ��������ɶ�Ӧ���еķݶ�ٰ�S��˾����Ȩ��ĸ���Ŀ�����Ӧ����������ɶ��ķݶ�ת������ɶ�Ȩ�棺S��˾�ڹ������Ժ�������Ȩ��=����ʵ�־���-�ڲ������γ��������-�������+�����ۺ����棨�ʱ��������ӣ�����ʵ�־���1000�ڲ�������������=��1000-800��+��300-270��-10+��120-130��+1+5=216�������600�����ۺ�����100������S��˾������ƷתͶ���Է��ز������ʱ�����100��Ԫ��S��˾�ڹ������Ժ�������Ȩ��1000-216-600+100=284�����պ������ɶ�Ȩ��Ӧ����������ɶ��ķݶ�284*20%=56.8��������S��˾�ɶ�Ȩ����Ŀ������ɶ�Ӧ�����ʱ�����20��ӯ�๫��20��δ������16.8���裺�ʱ�����wbr> 20ӯ�๫��wbr>20δ������wbr> 16.8������ɶ�Ȩ��wbr>56.812��������׼��Ժϲ��������ӹ�˾ӯ�๫����ת�أ����Ӧ���ӹ�˾���𱨱��е�ӯ�๫��ת��δ�����������裺ӯ�๫��80��ԭ100����ת������ɶ�Ȩ��20����80��ת��δ����������δ������8013��������P��˾�ֻ��������Ͷ�������480���裺Ͷ������wbr>480��������ߵķ���wbr>480ע�������ӹ�˾��ĸ��˾��������ĸ��˾����Ͷ�������ת��δ�������󣬼��ӹ�˾δ���������480��Ԫ��ĸ��˾δ����������480��Ԫ����Ϊһ���������ҵ��Ժϲ�������ݲ���Ӱ�죬���ֻ�����������е�Ͷ�����漴�ɡ� Comments on: personally feel that such processing is not very clear, and costs by mainly: effects offset the effects of related party transactions, calculate, and offsetting minority interest profit distribution subsidiaries. Can be reassembled as: adjustments in the period 1, subsidiaries: 1000-216=784; minority: 784*0.2=156.8 take: minority interest income (profit or the undistributed profits in the current period minus) 156.8; credit: minority interest 156.8. 2, calculation of minority interest of subsidiaries in other comprehensive income: take: capital reserve 20; item: 20 minority interest. Other capital surplus balance of 80 is incorporated in the parent company reports. 3, offset the subsidiary's profits�䣺�裺Ͷ������wbr>480������ɶ��� 120������ɶ����������wbr> 600�� 4 extraction, offset by subsidiaries of surplus reserve: borrow: surplus reserve 100; and credit: profit distribution---extracting surplus reserve of 100. 5, after the offset is calculated, minority interests are: 720+156.8+20-120=776.8 summary: in accordance with the above-mentioned adjusting entries in the preparation of the consolidated financial statements and materials according to the equity method is consistent with the results. Cost to prepare consolidated financial statements eliminates the adjustments to the long-term equity investments that work, and a link created itself was very simple a business around a wound, repeated two instead of making people yunliwuli, so I think the cost method for the preparation of consolidated financial statements should be a better way. In addition, there is a doubt is the net profits of the subsidiary in calculating actual implementations in the teaching materials (credits net profits after the internal transaction), the fixed asset sales, a subsidiary of the parent company decreased $ 90,000 of profit increase the profits of a subsidiary, in fact, this book does not impact on profits and losses are reflected in the parent company of subsidiaries profits that year. Also subsidiaries paid $ 200,000 bond interest costs offset by the parent company also does not increase after subsidiaries profits????

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