ACCA F3/FIA FFA - ACCAspace | 特许公认会计 … F3/FIA FFA Financial Accounting(FA) Consolidation after Acquisition Date ACCA Lecturer: Tom Liu ACCAspace 中国ACCA特许公认会计师教育平台

Professional Accounting Education

Provided by Academy of Professional Accounting (APA)

Copyright © ACCAspace.com ACCAspace 中国ACCA特许公认会计师教育平台

ACCA F3/FIA FFA

Financial Accounting(FA)

Consolidation after Acquisition Date

ACCA Lecturer: Tom Liu

Copyright © ACCAspace.com ACCAspace 中国ACCA特许公认会计师教育平台 2

Consolidation after Acquisition Date

1 收购日后的基本调整

2

3 未实现利润的抵消

内部交易的抵消


Example 1.4

Example 1.4

Papa Co purchased 60% of the share capital (30,000 $1 shares) of Sonson Co for $40,000 in cash at

01.01.X1. The fair value of the non-controlling interest at the date of acquisition was $25,000. There

have been no changes in the share capital of either company since 01.01.X1. At the date of acquisition

Sonson Co’s retained earnings amounted to $10,000 and the fair values of Sonson Co's assets were

equal to their book values. The statements of financial position of Papa Co and Sonson Co on reporting

date are as follows.

STATEMENTS OF FINANCIAL POSITION AS AT 31.12.X1

Papa Co Sonson Co

$’000 $’000

Assets

Property, plant and equipment 100 40

Investment in Sonson 40

Receivables 30 20

Inventories 20 -

Cash at bank 30 -

Total Assets 220 60

Equity

Share capital 120 30

Retained Earnings 40 20

liabilities 60 10

Total Equity and Liabilities 220 60


注意：如果题目给的报表不是合并日的话，那么我们就不能用报表上的Equity总额来计算子公司合并日净资产公允价值。而要根据题目的其他信息，自己算出合并日的净资产公允价值。

Retained earnings at acquisition date 10,000

Share capital at acquisition date 30,000

Fair value of net assets of Subsidiary 40,000

Consideration transferred 40,000 (60%)

Fair value of NCI at acquisition date 25,000 (40%)

Less：Fair value of net assets of Subsidiary (40,000)(SC+RE)

Goodwill at acquisition date 25,000

Example 1.4


由于是合并日后的单家报告，所以母公司对子公司的投资会以资产的形式呈现在母公司单家报告上，就是这里的Investment in Sonson $40,000，而Cash $40,000早已流出，不在母公司资产负债表上了。

Papa Co Sonson Co

$’000 $’000

Assets

Property, plant and equipment 100 40

Investment in Sonson 40

Receivables 30 20

Inventories 20 -

Cash at bank 30 -

Total Assets 220 60

Equity

Share capital 120 30

Retained Earnings 40 20

liabilities 60 10

Total Equity and Liabilities 220 60

Example 1.4


• Step 1 Adding together 1 by 1

• Step 2 Cancel equity of Subsidiary, identify goodwill and NCI at

acquisition date

Dr Goodwill 25,000

Share Capital 30,000

RE 10,000

Cr Investment in Sonson 40,000

Non-controlling interest 25,000

• Step 3 Allocate RE after acquisition among Group and NCI

Dr RE 10,000

Cr Non-controlling interest 4,000

RE 6,000

第三步的含义：公司在合并日到报告日乊间，又赚了$10,000，这其中有60%要分配给母公司股东，最终转入了Group的RE，出现在了合并报表中，还有40%要分配给NCI，也出现在了合并报表中。

Example 1.4


Assets Liabilities 60+10

PPE 100+40 Total 70

Receivables 30+20

Inventories 20

Cash 30

Goodwill 25 Share Capital 120

Total 265 RE 40+6

NCI 25+4

Total 195

Example 1.4


Intra-group Trade

Papa Co acquired 60% of the equity share capital in Sonson Co on

01.01.20X1.

Extracts from the two companies' statements of profit or loss for the year

ended 31.12.20X1 were as follows:

Papa Co Sonson Co

$'000 $'000

Revenue 100 30

Cost of sales 60 20

On 30 September 20X1, Papa Co sold goods for $5 000 to Sonson Co,

at a mark up of 25%. At the end of the year Sonson Co had 50% of

these goods left in inventory.


Intra-group Trade

On 30 September 20X1

卖方Papa单家做账：

Dr Cash 5,000

Cr Revenue/RE 5,000

Dr Cost of Sales/RE 4,000

Cr Inventory 4,000

买方Sonson单家做账：

Dr Inventory 5,000

Cr Cash 5,000

并在一起：

Dr Inventory 1,000

Cost of Sales/RE 4,000

Cr Revenue/RE 5,000


Intra-group Trade

在集团中，我们将这笔交易理解为左手倒右手，就是什么都没有収生过，做反向调整分录：

Adjustment 1

Dr Revenue/RE 5,000

Cr Inventory 1,000



Intra-group Trade

再来，Sonson卖掉了其中的50%，假设是按3000元的价格卖的，Sonson单家做账：

Dr Cash 3,000

Cr Revenue 3,000

Dr Cost of sales 2,500

Cr Inventory 2,500

站在集团角度讲，这笔存货也是按照3,000卖掉的，但成本不是2,500，而是Papa初始购入时的2,000，被高估了500，所以做调整：

Adjustment 2

Dr Inventory 500

Cr Cost of sales/RE 500


Intra-group Trade

Adjustment 1

Dr Revenue/RE 5,000

Cr Inventory 1,000


Adjustment 2

Dr Inventory 500

Cr Cost of sales/RE 500

Adjustment 1+Adjustment 2

Dr Revenue/RE 5,000

Cr Inventory 500


这就是我们要为内部交易做的最终调整分录。


Intra-group Trade

Adjustment 1+Adjustment 2

Dr Revenue/RE 5,000

Cr Inventory 500


这笔分录可以拆分成两个部分：

第一个部分，叫内部交易抵消，第二个部分，叫做未实现利润抵消。

内部交易抵消(Intra-group trade elimination)：

Dr Revenue/RE 5,000

Cr Cost of sales/RE 5,000

未实现利润抵消(Unrealized profit elimination)：

Dr Cost of sales/RE 500

Cr Inventory 500


Intra-group Trade

内部交易抵消(Intra-group trade elimination)：

Dr Revenue/RE 5,000

Cr Cost of sales/RE 5,000

以内部交易价格为准确认抵消金额，抵消掉不该记的销售收入和不该记的销售成本。


Dr Cost of sales/RE 500

Cr Inventory 500

以未实现利润的金额为准确认抵消金额，抵消掉多记的销售成本和高估的存货价值。

(集团内部转移价格-卖方初始采购成本) X 未销售部分

= 内部转移利润 X 未销售部分

= 未实现利润

(5000-4000) X 50% = 500

思考：70%未卖出如何做分录，100%未卖出如何做分录，100%卖出如何做分录。


Intra-group Trade

另外，注意两点：

第一、例题是母公司卖给子公司，未实现利润抵消是抵消了母公司的RE，所以不需要在NCI和Group乊间分配，担如果是子公司卖给母公司，就得记得在NCI和Group乊间按比例分配到集团报表中。

例如：On 30 September 20X1, Sonson Co sold goods for $5 000 to Papa Co, at a

mark up of 25%. At the end of the year Sonson Co had 50% of these goods left in

inventory.


Dr Cost of sales/RE 300(60%)

Cost of sales/NCI 200(40%)

Cr Inventory 500


Intra-group Trade

另外，注意两点：

第二、如果题目中双方采用的是赊销方式，而不是现付的，那么意味着交易双方间还有债务，那么有额外的一笔债务抵消分录。(左手借右手不算借钱)

Dr Payable 5,000

Cr Receivable 5,000

ACCAspace

Provided by ACCA Research Institute

Documents

ACCA F3/FIA FFA - ACCAspace | 特许公认会计 … F3/FIA FFA Financial Accounting(FA) Consolidation after Acquisition Date ACCA Lecturer: Tom Liu ACCAspace 中国ACCA特许公认会计师教育平台