中级会计第七章投资总结.docx
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中级会计第七章投资总结.docx
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中级会计第七章投资总结
PARTA:
Fourevents:
1,Purchasingtheinvestment
2,Recognizinginvestmentrevenue
3,Holdingtheinvestmentduringperiodsinwhichtheinvestment’sfairvaluechanges(recognizing“unrealizedholdinggainsandlosses”)
4,Sellingtheinvestment(recognizing“realizedgainsandlosses”)
HTM
1,Purchasingtheinvestment
Ifwepurchasebonds:
(1),Bondsareissuedatfacevalue:
(price=faceamount)
Dr.Investmentinbonds
Cr.Cash
(2),Bondsareissuedatadiscount:
(price Dr.Investmentinbonds Cr.Cash Discountonbondinvestment (3),Bondsareissuedatapremium: (price>faceamount) Dr.Investmentinbonds Discountonbondinvestment Cr.Cash 2,Recognizinginvestmentrevenue Forbonds,werecognizeinterests. (1),Issuedatfacevalue: (statedrate=marketrate) Dr.Cash Cr.Investmentrevenue (2),Issuedatadiscount: (statedrate Dr.Cash(statedrate×faceamount) Discountonbondinvestment Cr.Investmentrevenue(marketrate×outstandingbalance) (3),Bondsareissuedatapremium: Dr.Cash Cr.Investmentinbonds Discountonbondinvestment Gainonsaleofinvestments 3,recognizing“unrealizedholdinggainsandlosses” ForHTMsecurities,wedonotrecognizeany“unrealizedholdinggainsandlosses”. 4,sellingtheinvestment(sellitbeforematuritydate) Ifwesellbonds: (1),Bondsareissuedatfacevalue: Dr.Cash Cr.Investmentinbonds Gainonsaleofinvestments (2),Bondsareissuedatadiscount: Dr.Cash Discountonbondinvestment Cr.Investmentinbonds Gainonsaleofinvestments (3),Bondsareissuedatapremium: Dr.Cash Cr.Investmentinbonds Discountonbondinvestment Gainonsaleofinvestments TS 1,Ifwepurchasestocks: Dr.Investmentinstocks Cr.Cash Ifwepurchasebonds: (1),Bondsareissuedatfacevalue: (price=faceamount) Dr.Investmentinbonds Cr.Cash (2),Bondsareissuedatadiscount: (price Dr.Investmentinbonds Cr.Cash Discountonbondinvestment (3),Bondsareissuedatapremium: (price>faceamount) Dr.Investmentinbonds Discountonbondinvestment Cr.Cash 2,Recognizinginvestmentrevenue Forstocks,werecognizedividends. Dr.Cash/investmentrevenuereceivable Cr.Investmentrevenue Forbonds,werecognizeinterests. (1),Issuedatfacevalue: (statedrate=marketrate) Dr.Cash Cr.Investmentrevenue (2),Issuedatadiscount: (statedrate Dr.Cash(statedrate×faceamount) Discountonbondinvestment Cr.Investmentrevenue(marketrate×outstandingbalance (3),Issuedatapremium: (statedrate>marketrate) Dr.Cash(statedrate×faceamount) Cr.Investmentrevenue(marketrate×outstandingbalance) Discountonbondinvestment 3,recognizing“unrealizedholdinggainsandlosses” Attheendofeachreportingperiod,iffairvalueofthisinvestmentisincreased: Dr.Fairvalueadjustment Cr.Netunrealizedholdinggainsandlosses-I/S Iffairvalueofthisinvestmentisdecreased: Dr.Netunrealizedholdinggainsandlosses-I/S Cr.Fairvalueadjustment 4,sellingtheinvestment Ifwesellstocks: Dr.Cash(lossonsaleofinvestments) Cr.Investmentinstocks Gainonsaleofinvestments Ifwesellbonds: (1),Bondsareissuedatfacevalue: Dr.Cash Cr.Investmentinbonds Gainonsaleofinvestments (2),Bondsareissuedatadiscount: Dr.Cash Discountonbondinvestment Cr.Investmentinbonds Gainonsaleofinvestments (3),Bondsareissuedatapremium: Dr.Cash Cr.Investmentinbonds Discountonbondinvestment Gainonsaleofinvestments AFS 1,Purchasingtheinvestment Ifwepurchasestocks: Dr.Investmentinstocks Cr.Cash Ifwepurchasebonds: (1),Bondsareissuedatfacevalue: (price=faceamount) Dr.Investmentinbonds Cr.Cash (2),Bondsareissuedatadiscount: (price Dr.Investmentinbonds Cr.Cash Discountonbondinvestment (3),Bondsareissuedatapremium: (price>faceamount) Dr.Investmentinbonds Discountonbondinvestment Cr.Cash 2,Recognizinginvestmentrevenue Forstocks,werecognizedividends. Dr.Cash/investmentrevenuereceivable Cr.Investmentrevenue Forbonds,werecognizeinterests. (1),Issuedatfacevalue: (statedrate=marketrate) Dr.Cash Cr.Investmentrevenue (2),Issuedatadiscount: (statedrate Dr.Cash(statedrate×faceamount) Discountonbondinvestment Cr.Investmentrevenue(marketrate×outstandingbalance) (3),Issuedatapremium: (statedrate>marketrate) Dr.Cash(statedrate×faceamount) Cr.Investmentrevenue(marketrate×outstandingbalance) Discountonbondinvestment 3,recognizing“unrealizedholdinggainsandlosses” Attheendofeachreportingperiod,iffairvalueofthisinvestmentisincreased: Dr.Fairvalueadjustment Cr.Netunrealizedholdinggainsandlosses-OCI Iffairvalueofthisinvestmentisdecreased: Dr.Netunrealizedholdinggainsandlosses-OCI Cr.Fairvalueadjustment 4,sellingtheinvestment Ifwesellstocks: Dr.Cash(lossonsaleofinvestments) Cr.Investmentinstocks Gainonsaleofinvestments Ifwesellbonds: (1),Bondsareissuedatfacevalue: Dr.Cash Cr.Investmentinbonds Gainonsaleofinvestments (2),Bondsareissuedatadiscount: Dr.Cash Discountonbondinvestment Cr.Investmentinbonds Gainonsaleofinvestments (3),Bondsareissuedatapremium: Dr.Cash Cr.Investmentinbonds Discountonbondinvestment Gainonsaleofinvestments PARTB: Equitymethod Sixeventsunderequitymethod: 1Purchaseofinvestment Dr.Investmentinstock Cr.Cash 2Recordinginvestmentrevenue Dr.Investmentinstock Cr.Investmentrevenue(持股比例*净利润) 3Receivingcashdividends Dr.Cash Cr.Investmentinstock 4Recognizingunrealizedgainorlosswhenfairvaluechanges 1当公允价值的有形资产的账面价值≠有形资产,我们必须调整我们的投资收益为额外的折旧费用。 IfFVoftheasset>BVoftheasset Additionaldepreciationexpense=(FV-BV)×depreciationrate×n%(投资者的份额) Thenmakejournalentry: Dr.Investmentrevenue Cr.Investmentinstock IfFVoftheasset Additionaldepreciationexpense=(BV-FV)×depreciationrate×n% Thenmakejournalentry: Dr.Investmentinstock Cr.Investmentrevenue 2当公允价值的无形资产的账面价值≠无形资产,我们必须调整我们的投资收益为额外的摊销费用。 IfFVoftheasset>BVoftheasset Additionalamortizationexpense=(FV-BV)×amortizationrate×n% Thenmakejournalentry: Dr.Investmentrevenue Cr.Investmentinstock IfFVoftheasset Additionalamortizationexpense=(BV-FV)×amortizationrate×n% Thenmakejournalentry: Dr.Investmentinstock Cr.Investmentrevenue 3当公允价值的库存存货的账面价值≠,我们必须调整我们的投资收益为额外的销售货物的成本。 IfFVoftheinventory>BVoftheinventory Additionalcostofgoodssold=(FV-BV)×percentageofinv.sold×n% Thenmakejournalentry: Dr.Investmentrevenue Cr.Investmentinstock IfFVoftheinventory Additionalcostofgoodssold=(BV-FV)×percentageofinv.sold×n% Thenmakejournalentry: Dr.Investmentinstock Cr.Investmentrevenue 4当公允价值的资产的账面价值≠资产,我们不做调整土地或商誉。 5Makingadjustmentsonnetincome Ifthefairvalueandbookvalueoftheinvesteearenotequalatthetimetheinvestmentwasmade,thentheinvestorshouldadjustitsshareoftheinvestee’snetincome. 6Sellingtheinvestment Dr.Cash (Lossonsaleofinvestments) Cr.Investmentinstock Gainonsaleofinvestments
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- 中级会计 第七 投资 总结