土地的顺流交易-权益法p208-myweb.pptVIP

Plant assets sold at other than fair value-workpaper of selling year p220 消除未實現損失; 將機器金額還原至未售出狀態 將機器提列的折舊調高(也就是逐年認列未實現損失) Plant assets sold at other than fair value-workpaper of subsequent years p221 將機器提列的折舊調高(也就是逐年認列未實現損失); 將期初機器金額調至其若未賣出應有的金額;將投資子公司金額調低,使之能與子公司權益對沖; 此分錄為兩分錄合併 Consolidation Example- upstream and downstream sales of plant assets p221 1. P acquire S 90% (book value= fair value) for $450,000 on 1/3, 2011. 2. on 7/1, 2011, P sold land to S at a gain of $5,000 S resold the land to outside entities during 2013 at a loss to S of $1,000. 3. on 1/2, 2012, S sold equipment with a five-year remaining useful life to P at a gain of $20,000. This equipment was still in use by P at 12/31, 2013. 4. on 1/5, 2013, P sold a building to S at a gain of $32,000. The remaining useful life of the building on this date was 8 years, and S still owned the building at 12/31, 2013. Equity Method p221 Workpaper p221 a. 土地以賣出給第三方承認先前販售土地的未實現利得 Workpaper p223 b.(1) 將期初設備金額調至其若未賣出應有的金額;將投資子公司金額調高,使之能與子公司權益對沖;調低非控制權益(既然與子公司權益對沖時所產生的非控制權益並未包含此部分) (2)將設備提列的折舊調低(也就是逐年認列未實現利得); Cr: $ 20,000 設備高估金額/未實現利得; #($20,000/5=$4,000) Dr: $20,000/5=$4,000; #($4,000, $4,000+$4,000=$8,000) ($20,000-$4,000)x80%=$14,400 ($20,000-$4,000)x20%=$1,600 Workpaper p223 c.消除順流建築物交易未實現利益,將建築物價值還原至若未 賣出應有的金額;將建築物提列的折舊調低(也就是逐年認 列未實現利得) Dr/Cr: $32,000 未實現利得/建築物高估金額 Dr/Cr: $32,000/8=$4,000 Workpaper p223 d. e. f. 標準作法,但須確定母公司投資收益非控制權益投資收益金額為正確的 d. 投資收益=$80,000x90% +$5,000 土地/順流/賣出 +($20,000/5)x90% 設備/逆流/逐年認列 -$32,000 建築物/順流/當年未實現利益 +$32,000/8 建築物/順流/逐年認列 =$52,600 Workpaper e. 非控制權益收益=$80,000x10% +($20,000/5)x10% 設備/逆流/逐年認列 =$8,400 Workpaper f. 對沖 Inventory purchased for use as operating assets p224 1.P sells a com