注册会计师考前要点分析难点讲解汇总专题九 非货币性资产交换和债务重组.docx
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注册会计师考前要点分析难点讲解汇总专题九 非货币性资产交换和债务重组.docx
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注册会计师考前要点分析难点讲解汇总专题九非货币性资产交换和债务重组
专题九 非货币性资产交换和债务重组
目 录
01 考情分析
02 词汇归纳总结
03 重点、难点讲解
04 同步系统训练
考情分析
本部分所涉及的非货币性资产交换和债务重组经常混杂在一起进行考查,不过这两部分内容相对比较简单,只要掌握了其核心处理原则,就可以很好地得出相关答案。
本部分所涉及内容往往是专业阶段主观题考查中的一个知识点,复习中要重点关注以公允价值计量的非货币性资产交换和债务重组的处理。
词汇归纳总结
债务重组
Debtrestructuring
货币性资产
Monetaryassets
非货币性资产
Non-monetaryassets
非货币性资产交换
Exchangeofnon-monetaryassets
补价
Boot
应收账款
Accountsreceivable
应收票据
Notesreceivable
换出资产
Assetssurrendered
换入资产
Assetsreceived
相关税费
Relevanttax&expenses
具有商业实质
Beofcommercialnature
债务人
Debtor
债权人
Creditor
清算;偿还
Liquidation
本金
Principal
重组债务的账面价值
Bookvalueofdebttobereconstructed
债务转为资本
Debtconvertedintocapital
面值
Parvalue
实收资本
Paid-incapital
资本公积
Capitalreserve
或有应付金额
Contingentpayable
或有应收金额
Contingentreceivable
应付账款
Accountspayable
坏账准备
Baddebtprovision/Allowanceforbaddebt
公平交易
Arms-lengthtransaction
重点、难点讲解
考点一:
非货币性资产交换的认定
DeterminationofExchangeofNon-monetaryAssets
(一)货币性资产和非货币性资产
Monetaryassetsandnon-monetaryassets
1.货币性资产Monetaryassets
是指企业持有的货币资金和将以固定或可确定的金额收取的资产,包括现金、银行存款、应收账款和应收票据以及准备持有至到期的债券投资等。
Theterm"monetaryassets"referstothemonetarycapitalheldbyenterprises,theassetstobereceivedinfixedordeterminedamountsofcurrency,includingcash,bankdeposits,accountsandnotesreceivable,andbondinvestmentstobeheldtomaturity.
2.非货币性资产Non-monetaryassets
是指货币性资产以外的资产。
Theterm"non-monetaryassets"referstotheassetsotherthanmonetaryassets.
(二)非货币性资产交换的认定DeterminationofExchangeofNon-monetaryAssets
在涉及少量补价的情况下,以补价占整个资产交换金额的比例低于25%(注意不含25%)作为参考。
Ifthereislittlebootinvolvedandthatpercentageislowerthan25%(notincluding25%)oftheamountofwholeassetsexchanged,itshouldbetreatedasexchangeofnon-monetaryassets.
如果高于25%(含25%),则视为以货币性资产取得非货币性资产,适用收入准则等其他一些准则。
Ifthepercentageishigherthan25%(including25%),itshouldbetreatedasacquisitionofnon-monetaryassetsbymonetaryassetsandrevenuestandardandotherstandardwillapply.
考点二:
非货币性资产交换的确认和计量
RecognitionandMeasurementofExchangeofNon-monetaryAssets
非货币性资产交换同时满足下列条件的,应当以公允价值和应支付的相关税费作为换入资产的成本,公允价值与换出资产账面价值的差额计入当期损益:
Whereanon-monetaryassetstransactionsatisfiesthefollowingconditionsatthesametime,thefairvalueandrelevanttaxespayableshallberegardedasthecostoftheassetstransferredin,andthedifferencebetweenthefairvalueandthebookvalueoftheassetsurrenderedshallberecordedintotheprofitorlossofthecurrentperiod:
(1)该项交换具有商业实质;
Thetransactioniscommercialinnature;
(2)换入资产或换出资产的公允价值能够可靠地计量。
Thefairvalueoftheassetsreceivedorsurrenderedcanbemeasuredreliably.
未同时满足上述条件的非货币性资产交换,应当以换出资产的账面价值和应支付的相关税费作为换入资产的成本,无论是否支付补价,均不确认损益。
Whereanynon-monetaryassetstransactiondoesnotmeettheconditionsasprescribedaboveatthesametime,thebookvalueoftheassetssurrenderedandrelevanttaxespayableshallbethecostoftheassetsreceivedandnomatterwhetherbootpaidornot,noprofitorlossisrecognized.
满足下列条件之一的非货币性资产交换具有商业实质:
Anon-monetaryassetstransaction,meetinganyofthefollowingconditions,iscommercialinnature:
1.换入资产的未来现金流量在风险、时间和金额方面与换出资产显著不同。
这种情形主要包括以下几种情况:
Thefuturecashflowoftheassetsreceivedisdifferentfromthatofthesurrenderedassetsintheaspectsofrisk,timeandamountnotably;andincludingthefollowingsituations:
(1)未来现金流量的风险、金额相同,时间不同。
Thefuturecashflowoftheassetsreceivedisdifferentintheaspectsoftimebutwiththesameriskandamount.
(2)未来现金流量的时间、金额相同,风险不同。
Thefuturecashflowoftheassetsreceivedisdifferentintheaspectsofriskbutwiththesametimeandamount.
(3)未来现金流量的风险、时间相同,金额不同。
Thefuturecashflowoftheassetsreceivedisdifferentintheaspectsofamountbutwiththesameriskandtime.
2.换入资产与换出资产的预计未来现金流量现值不同,且其差额与换入资产和换出资产的公允价值相比是重大的。
Thepresentvaluesoftheexpectedfuturecashflowoftheassetsreceivedandsurrenderedaredifferent,andthedifferencebetweenthemismoresignificantthanthefairvaluesoftheassetsreceivedandsurrendered.
不满足上述任何一项条件的非货币性资产交换,通常认为不具有商业实质。
Anon-monetaryassetstransactionisusuallynotconsideredascommercialinnatureifnotmeetinganyoftheaboveconditions.
在确定非货币性资产交换是否具有商业实质时,应当关注交易各方之间是否存在关联方关系。
关联方关系的存在可能导致发生的非货币性资产交换不具有商业实质。
Whendeterminingwhetherornotanon-monetaryassetstransactioniscommercialinnature,anenterpriseshallpayattentiontowhetherornotthetransactingpartiesareconnected.Theexistenceoftherelationshipbetweenrelatedpartiesislikelytocausethelossofcommercialnatureofnon-monetaryassetstransaction.
考点三:
非货币性资产交换的会计处理
AccountingTreatmentofExchangeofNon-monetaryAssets
(一)以公允价值计量的会计处理
Accountingtreatmentbasedonfairvaluemeasurement
在以公允价值确定换入资产成本的情况下,发生补价的,支付补价方和收到补价方应当分别情况处理:
Whereabootiscausedwhenanenterpriseconductsthefairvaluemeasurementandrecognizesthecostsoftheassetsreceivedatfairvalue,thebootshallbeaccountedforbythebootpayerandreceiveraccordingtothefollowingcircumstances,respectively:
(1)支付补价方:
应当以换出资产的公允价值加上支付的补价(即换入资产的公允价值)和应支付的相关税费作为换入资产的成本;换入资产成本与换出资产账面价值加支付的补价、应支付的相关税费之和的差额应当计入当期损益。
Thebootpayershalltreatthesumofthefairvalueoftheassetssurrenderedplusthepaidboot(i.e.,thefairvalueoftheassetsreceived)andrelevantpayabletaxesasthecostoftheassetsreceived,andrecordthedifferencebetweenthecostoftheassetsreceivedandthesumofthecarryingamountoftheassetssurrenderedplusthepaidbootandrelevantpayabletaxesintotheprofitorlossofthecurrentperiod;
(2)收到补价方:
应当以换入资产的公允价值(或换出资产的公允价值减去补价)和应支付的相关税费作为换入资产的成本;换入资产成本加收到的补价之和与换出资产账面价值加应支付的相关税费之和的差额,应当计入当期损益。
Thebootreceivershalltreatthefairvalueoftheassetsreceived(orthedifferencebetweenthefairvalueoftheassetssurrenderedandtheboot)andrelevantpayabletaxesasthecostoftheassetsreceived,andrecordthedifferencebetweenthecostoftheassetsreceivedplusthereceivedbootandthecarryingamountoftheassetssurrenderedplusrelevantpayabletaxesintotheprofitorlossofthecurrentperiod.
(二)以账面价值计量的会计处理
Accountingtreatmentbasedonthebookvalue
非货币性资产交换不具有商业实质,或者虽然具有商业实质但换入资产和换出资产的公允价值均不能可靠计量的,应当以换出资产的账面价值为基础确定换入资产成本,无论是否支付补价,均不确认损益。
Iftheexchangeofnon-monetaryassetsisnotcommercialinnature,oritiscommercialinnature,butboththefairvaluesoftheassetsreceivedandsurrenderedcannotbereliablymeasured,thecostofassetsreceivedshallbedeterminedbasedonthebookvalueoftheassetssurrendered,andnogainorlossisrecognizedregardlessofwhetherthebootispaidornot.
考点四:
债务重组的会计处理
AccountingTreatmentofDebtRestructuring
债务重组,是指在债务人发生财务困难的情况下,债权人按照其与债务人达成的协议或者法院的裁定作出让步的事项。
Theterm"debtrestructuring"referstoaneventinwhichthetermsofadebtaregiveninasaresultofamutualagreementbetweenadebtorandacreditororajudgmentofacourtwhenthedebtorgetsintoafinancialproblem.
(一)债务人的处理
AccountingTreatmentofDebtors
(1)以现金清偿债务的,债务人应当将重组债务的账面价值与支付的现金之间的差额,确认为债务重组利得,作为营业外收入,计入当期损益。
Whenadebtisliquidatedbycash,thedebtorshallrecognizethedifferencebetweenthebookvalueofthedebttoberestructuredandthecashpaymentasgainsofdebtrestructuringandincludeitasnon-operatingrevenueintoprofitsandlossesofcurrentperiod.
(2)以非现金资产清偿债务的,债务人应当将重组债务的账面价值与转让的非现金资产公允价值之间的差额,确认为债务重组利得,作为营业外收入,计入当期损益。
Whenadebtisliquidatedbynon-cashasset,thedebtorshallrecognizethedifferencebetweenthebookvalueofthedebttoberestructuredandthefairvalueofthenon-cashassetasgainsofdebtrestructuringandincludeitasnon-operatingrevenueintoprofitsandlossesofcurrentperiod.
转让的非现金资产公允价值与其账面价值之间的差额作为转让资产损益,计入当期损益。
Thedifferencebetweenfairvalueofthenon-cashassettransferredanditsbookvalueshallbeincludedintheprofitsandlossesofcurrentperiodasgainsoftransferringassets.
(3)将债务转为资本的,债务人应当将债权人放弃债权而享有股份的面值总额确认为股本(或者实收资本),股份的公允价值总额与股本(或者实收资本)之间的差额确认为资本公积。
Whenadebtisconvertedintocapital,thedebtorshallrecognizethetotalparvalueofshares,towhichthecreditorbecomesentitledforwaiverofthecredit,assharecapital(orpaid-incapital)andshallrecognizethedifferencebetweenthetotalamountofthefairvalueofthesharesandthesharecapital(orpaid-incapital)ascapitalreserve.
重组债务的账面价值与股份的公允价值总额之间的差额,计入当期损益。
Thedifferencebetweenthebookvalueofthedebttoberestructuredandtotalamountofthefairvalueofthesharesshallbeincludedintheprofitsandlossesofcurrentperiod.
(4)修改其他债务条件的,不附或有条件的债务重组,债务人应当将修改其他债务条件后债务的公允价值作为重组后债务的入账价值。
Incaseofamendingotherdebtconditions,fordebtrestructuringwithoutcontingentconditions,thedebtorshouldregardthefairvalueofdebtsafteramendingotherdebtconditionsasbookvalueofdebtsafterrestructuring.
重组债务的账面价值与重组后债务的入账价值之间的差额作为债务重组利得,计入当期损益。
Thedifferencebetweenthebookvalueofthedebttoberestructuredandbookvalueofdebtafterrestructuringshouldberecordedintoprofitsandlossesofcurrentperiodasgainsofdebtrestructuring.
修改后的债务条款如涉及或有应付金额,且该或有应付金额符合或有事项准则中有关预计负债确认条件的,债务人应当将该或有应付金额确认为预计负债。
Ifdebttermsafteramendmentinvolvecontingentpayable,andtheamountofcontingentpayablemeetstherecognitioncriteriaofprovision,debtorshouldrecognizethecontingentpayableasprovision.
重组债务的账面价值,与重组后债务的入账价值和预计负债金额之和的差额,作为债务重组利得,计入营业外收入。
Thedifferencebetweenthebookvalueofdebttoberestructuredandsumofbookvalueofdebtafterrestructuringandtheamountofprovisionshouldberecordedintonon-operatingrevenueasgainsofdeb
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