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会计核算规范合并处理方法及资产评估等处理方法_财务管理_经管营销_专业资料

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会计核算规范合并处理方法及资产评估等处理方法_财务管理_经管营销_专业资料。对于非同一控制下的企业收购,收购方按收购日应支付的公允价值确定收购成本,并在取得的可辨认资产和负债之间进行合理的分配。


会计核算规范合并处理方法及资产评估等处理方法 一、会计核算规范 One, accounting standard 1.总体原则 1 general principles 对于非同一控制下的企业收购, 收购方按收购日应支付的公允价值确定收购 成本,并在取得的可辨认资产和负债之间进行合理的分配。所支付对价的公允价 值包括支付的现金及非现金资产的公允价值、发行的权益性证券的公允价值、因 企业合并发生或承担的债务的公允价值、符合条件的预计负债的公允价值等。 For the acquisition of enterprises not under the same control, the fair value of the acquirer at the acquisition date should pay for determining acquisition cost, and the obtained are reasonable distribution between the identifiable assets and liabilities. The payment of the fair value of the consideration including the payment of cash and non-cash assets, the fair value of the equity securities issued by the fair value, because of merger or debt obligations, in accordance with the conditions of the fair value of the estimated liabilities at fair value. 2.差额处理 The 2 difference 控股合并的情况下, 收购方确认的长期股权投资成本与其在被投资单位可辨 认净资产公允价值的份额抵销后的借方差额视情况分别计入合并报表的无形资 产或商誉,对于被收购方拥有的特许经营权等类似特许权利,且该权利在收购日 的公允价值能够单独区分并公允计量的,该部分公允价值计入“无形资产”,否则 计入“商誉”。贷方差额计入合并报表的当期“营业外收入”。 Holding the merger case, purchase confirmation of the long-term equity investment cost and recognizable net assets of the invested unit the fair value of the share of offset and the debit balance as were included in the consolidated statements of intangible assets and goodwill, the acquiree have franchise right and other similar franchise, and the right to separate distinguish and fair measurement in the fair value of the acquisition date, the fair value is included in the " intangible assets ", or " goodwill is included in the ". The current " credit balance is included in the consolidated statements of business income ". www.jinjingmc.com 会计核算规范合并处理方法及资产评估等处理方法 www.taltjc.com 购买方以支付非货币性资产为对价的, 有关非货币性资产在收购日的公允价 值与其账面价值的差额,应作为资产处置损益,借记“营业外支出”或贷记“营业外 收入”。 The purchaser to pay the non-monetary assets into consideration, the non-monetary assets at the acquisition date of the difference between the fair value and book value, should be used as the asset disposal income, debit the "operating expenses " or credit " operating income ". 3.合并处理方法 3 combined processing method 收购方于收购日编制合并报表时, 新收购企业的各项可辨认资产及负债按其 公允价值计量。 在控股合并情况下, 如果收购后被收购方是收购方的全资子公司, 且被收购方按其在收购日的公允价值建立新账的,合并报表时将收购方的“长期 股权投资”科目按权益法调整后,与被收购方的各项净资产进行抵销。 The acquirer at the date of acquisition for preparing consolidated financial statements, the acquisition of new enterprises of the identifiable assets and liabilities according to its fair value measurement. In holding merger case, if the acquisition is the buyer is the acquirer 's wholly-owned subsidiary, and the acquired according to the establishment of new accounts in the fair value of the acquisition date of the consolidated financial statements, the acquirer's " long-term investment " subjects adjusted in equity method, set-off and the net assets acquired party. 4.资产评估 4 assets evaluation 被收购方的各项资产及负债需要按照资产评估管理的有关规定进行资产评 估,以调整确认相应的收购日公允价值。 Acquired the assets and liabilities to assets assessment in accordance with the relevant provisions of the management of the assets assessment, to adjust the confirm corresponding acquisition date fair value. 5.收购日的确定 To determine the 5 acquisition date 根据双方签订的合同或协议,当收购合同或协议中规定的全部条件已经实 现,控制权实质性转移日为收购日。建账日原则上与收购日一致。 www.ghzgjx.com 会计核算规范合并处理方法及资产评估等处理方法 www.ltqizhong.com According to the contract or agreement signed by the two parties, when all the conditions specified in the purchase contract or agreement has been achieved, control transfer on the acquisition date of substantial. Prepare daily principle with the acquisition agreement. 6.确认递延所得税资产或负债 6 recognition of deferred income tax assets or liabilities 收购方应与税务部门沟通协调, 争取将收购日资产入账价值作为新的税务基 础。如果资产、负债的公允价值与计税基础之间存有差异,需要确认相应的递延 所得税资产或负债。递延所得税资产或负债可以按资产类别综合计算。 The acquirer should coordinate with the tax department, for the acquisition value of assets accounted for as a tax basis of new. If there are differences between fair value and tax basis of assets, liabilities, need to confirm the corresponding deferred income tax assets or liabilities. Deferred income tax assets or liabilities to asset class comprehensive calculation. 二、会计处理运用 Two, the accounting treatment use [例]A 公司拥有乙公司 100%股权,拥有甲公司 40%股权。现 A 公司与甲公 司的其他股东商议后拟将乙公司 100%股权作价投入到甲公司,甲公司其他股东 以现金的形式向甲公司注资,增资后甲公司的股权结构保持不变。收购前 A 公 司对甲公司无实质控制权。2010 年 6 月 30 日为资产评估日,该时点乙公司的 净资产经评估后的公允价值为 19,000 万元。 2011 年 1 月 1 日, 甲公司以 22,000 万元取得乙公司 100%的股份,取得投资时乙公司净资产的公允价值为 20,000 万元(其中固定资产账面价值 85,500 万元、公允价值 86,500 万元,7 月 1 日至 12 月 31 日未分配利润增加 500 万元,此外无其他所有者权益变动事项)。 [example ]A company has b 100% stake in the company, owns a 40% stake in the company. Other shareholders at A company and a company after consultation will be 100% equity pricing B company to a company, a company and other shareholders in the form of cash to a company capital, capital stock structure of a company remain unchanged. The acquisition of A without substantial control of a company the right to. June 30, 2010 for the assets evaluation, the point B of the net assets of the company through the fair value assessment for 190000000 yuan. In January 1, 2011, a company to B company 100% of the shares to 220000000 yuan, the investment fair value of net assets of B company 200000000 yuan ( including fixed assets book value of 855000000 yuan, the fair value of 865000000 yuan, in July 1st to December 31st undistributed profit increase of 5000000 yuan, in addition without other changes in equity issues ). www.jinjingmc.com 会计核算规范合并处理方法及资产评估等处理方法 www.taltjc.com 资产评估日,乙公司的各类资产中只有固定资产发生了增值,与账面相比增 值 1,000 万元。从资产评估日到股权收购日,乙公司的公允价值由 19,000 万元 增加到 20,000 万元,增加了 1,000 万元。其中由于固定资产新增因素增加 500 万元,未分配利润增加 500 万元。 Asset evaluation, all kinds of assets in fixed assets of company B only has value, and the book value of 10000000 yuan compared. From days to equity acquisition, asset evaluation, the fair value of B company increased from 190000000 yuan to 200000000 yuan, an increase of 10000000 yuan. Due to the fixed assets added factors increase 5000000 yuan, undistributed profit increase of 5000000 yuan. 1.由于收购前 A 公司对甲公司只拥有 40%的股权,且对其生产经营无实质 控制权,因此确定此收购为非同一控制下的企业合并。 1 as a result of the acquisition of A company to a company only has a 40% stake, and the production and business operation without substantial control, thus determining the acquisition as a business combination not under the same control. 2.2011 年 1 月 1 日,甲公司支付款项,取得对乙公司的控制权,因此,该 日为收购日。收购后,乙公司成为甲公司的全资子公司。乙公司应于当日按照公 允价值重新建立账套。 2.2011 years in January 1st, a company of payment, gaining control of company B, therefore, as the date of the acquisition date. After the acquisition, company B became a wholly-owned subsidiary of the company. Company B should be on the same day in accordance with the fair value to establish account. 3.投资成本及差额的处理 The cost of investment and the difference between the 3 treatment 甲公司按照支付的金额 22,000 万元计入长期股权投资的成本。收购日编制 合并会计报表时, 长期股权投资成本与乙公司的公允价值的差额 2,000 万元计入 商誉。合并抵销分录为: A company in accordance with the amount of 220000000 yuan to pay the cost of the long-term equity investment shall be included. The date of acquisition of consolidated accounting statements, a difference of 20000000 yuan of fair value of the long-term equity investment cost and B company as goodwill. Consolidated offset entries for: 借:乙公司所有者权益科目 20,000 万元 www.ghzgjx.com 会计核算规范合并处理方法及资产评估等处理方法 www.ltqizhong.com Borrow: B equity holders of the company subject to 200000000 yuan 商誉 2,000 万元 Goodwill is 20000000 yuan 贷:长期股权投资 22,000 万元 Credit: long-term equity investment of 220000000 yuan 4.收购日合并会计报表的编制 4 the date of acquisition of consolidated accounting statements 2011 年 1 月 1 日,甲公司取得乙公司 100%股权,应该编制合并会计报表。 In January 1, 2011, a company B 100% stake in the company, should be the preparation of the consolidated accounting statements. 在合并会计报表中,固定资产的入账价值应以 6 月 30 日的 86,000 万元为基础, 对于从资产评估日到股权收购日之间新增加的 500 万元部分,应增加固定资产 的价值。由于固定资产评估增值的 1,000 万元在 2010 年 7 月至 12 月均参与了 乙公司的生产经营,在此期间应提取的折旧会减少乙公司的净资产,合并会计报 表中其他资产项目按照 2011 年 1 月 1 日乙公司公允价值列示即可。 In the consolidated financial statements, the recorded value of fixed assets should be 860000000 yuan in June 30th as the basis, for the day to day between new equity acquisition increased to 5000000 yuan from the assets assessment, should increase the value of fixed assets. The valuation of fixed assets 10000000 yuan value-added B the production and operation of the company in July to December in 2010, depreciation during extraction will reduce B company's net assets, other assets of consolidated accounting statements in accordance with company B in January 1, 2011 fair value can be shown. 5.递延所得税资产的确认 Confirmation of income tax deferred assets 5 股权收购后,乙公司按照评估后的公允价值确认各项资产和负债的入账价值。由 于公允价值和原来的计税基础之间产生差异(1,000 万元),则需要确认递延所 得税资产。会计分录如下: Equity after the acquisition, company B in accordance with the fair value of assessment of the value of the assets and liabilities recognised in the. Because of the difference between the fair value and the original tax basis www.jinjingmc.com 会计核算规范合并处理方法及资产评估等处理方法 www.taltjc.com ( 10000000 yuan ), requires the recognition of deferred income tax assets. Accounting entries are as follows: 借:递延所得税资产 250 万元 Borrow: deferred income tax assets of 2500000 yuan 贷:所得税费用 250 万元 Credit: income tax cost of 2500000 yuan 以后期间,需要将已确认的递延所得税资产按期转回,假设增值部分资产尚可使 用 10 年,每年转回 25 万元(1000÷10×25%),则每年应作如下会计分录: A subsequent period, the deferred income tax assets need to be confirmed on the back, if part of the value of assets can be used for 10 years, every year to 250000 yuan ( 1000 / 10 * 25% ), a year following entry should be made: 借:所得税费用 25 万元 Borrow: income tax cost of 250000 yuan 贷:递延所得税资产 25 万元 Credit: the deferred income tax assets of 250000 yuan 结束语:随着我国市场经济的日渐成熟,企业合并与收购业务已成为一种普 遍的经济行为。财务人员在进行此类业务的会计处理时,应正确区分企业合并的 会计类型,对非同一控制下的企业合并,应坚持采用公允价值的原则,在资产评 估的基础上准确计算企业的收购价值。 Conclusion: along with our country market economy matures, mergers and acquisitions have become a common economic behavior. Financial personnel in the accounting treatment of this kind of business, should distinguish between corporate merger accounting type, merger of enterprises not under the same control, should adhere to the principle of the use of fair value, the accurate calculation of the enterprise value of the acquisition in the foundation of asset valuation.

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chenchuanyue10

贡献于2013-02-23

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