2011年第四季度业务重组会计处理案例分析.pdfVIP

2011/12Q2Businessrestructuring

1-1Ceed出钱，买来一个投资

DrCostofinvestmentinRant98

CrCash98

1-2Decany得到钱，少了一个投资

DrCash98

CrCostofinvestmentinRant95

CrRetainedearnings3

1-2Decany钱借出去，多了一个应收

DrLoanreceivable98

CrCash98

1-3Rant收到钱，多了一个负债

DrCash98

CrLong-termloan98

2-1Ceed买来一块地，多了一个负债，了

DrTangiblenon-currentassetsatdepreciatedcost/valuation15

CrLong-termloan4

CrSharecapital5

CrSharepremium6**

2-2Rant

DrLong-termloan4

DrCostofinvestmentinCeed11

CrTangiblenon-currentassetsatdepreciatedcost/valuation10

CrRetainedearnings5

3-1Ceed

DrRetainedearnings25

CrDividendpayable25

3-2Decany

DrCurrentasset25

DrRetainedearnings25

Ceed

DrRetainedearnings9.5

CrProvisions9.5

Decany

DrRetainedearnings2

CrProvisions2

2011/12Q2业务重组

1‑1Ceed出钱，买来⼀个投资

DrRant投资成本98CrCash98

1‑2Decany得到钱，少了⼀个投资

DrCash98CrRant的投资成本

95Cr留存收益3

1‑2Decany钱借出去，多了⼀个应收

DrLoanreceivable98CrCash98

1‑3Rant收到钱，多了⼀个存款

DrCash98Cr⻓期98

2‑1Ceed买来⼀块⼟地,多了⼀个股权,了Dr有形非流

动资产折旧成本/估值15Cr⻓期4Cr股本5Cr股本溢价

6**

2‑2RantDr⻓期4DrCeed投资成本11Cr按折旧成本/估

值计算的有形非流动资产10Cr留存收益5

3‑1CeedDr留存收益

25Cr应付股息25

3‑2DecanyDr流动资产

25Dr留存收益25

CeedDr留存收益9.5

Cr拨备9.5

DecanyDr留存收益

2Cr拨备2

DecanyCeedRant

$m$m$m

Assets

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