会计的英文

第一讲会计英语的常用术语

tn..账，账目a/c；账户

tingconcepts会计的基本前提

1）accountingentity会计主体；entity实体，主体

2）goingconcern持续经营

3）accountingperiod会计分期

financialyear/fiscalyear会计年度（financialadj.财务的，金融的；fiscal

adj.财政的）

4）moneymeasurement货币计量

*权责发生制accrualbasis.

accrualn.本身是应计未付的意思，

accruev.应计未付，应计未收，

dliabilities，应计未付负债

yofaccountinginformation会计信息质量要求

（1）可靠性reliability

（2）相关性relevance

（3）可理解性understandability

（4）可比性comparability

（5）实质重于形式substanceoverform

（6）重要性materiality

（7）谨慎性prudence

（8）及时性timeliness

tsofaccounting会计要素

1）Asts:资产

–currentasts流动资产

cashandcashequivalents现金及现金等价物（bankdeposit）

inventory存货receivable应收账款prepaidexpen预付费用

–non-currentasts固定资产

property（landandbuilding）不动产,plant厂房,equipment设备（PPE）

alastsownedbyWilsoncompanyonDecember31,2006was

US$1,500,000.

2）Liabilities:负债

or债权人，赊销方

–currentliabilities当期负债

non-currentliabilities长期负债

totalliabilities

accountpayable应付账款loan贷款advancefromcustomers预收款

bond债券（由政府发行,governmentbond/treasurybond政府债券，国库券）

debenture债券（由有限公司发行）

3）Owners’equity:所有者权益（Netasts）

or投资者

–paidincapital（contributedcapital）实收资本

–shares/capitalstock（u.s.）股票

retainedearnings留存收益

同时记住几个单词dividend分红

beginningretainedearningndingretainedearnings

–rerve储备金（资产重估储备金，股票溢价账户）

panyoffered/issued10,000sharesatthepriceofUS$2.30each.

4）Revenue:收入

salesrevenue销售收入interestrevenue利息收入rentrevenue租金收入

5）Expen:费用

costofsales销售成本,wagexpen工资费用

6）Profit（income,gain）:利润netprofit,netincome

ialstatement财务报表

1）balancesheet资产负债表

2）incomestatement利润表

3）statementofretainedearnings所有者权益变动表

4）cashflowstatement现金流量表

tingcycle

1）journalentries日记账generaljournal总日记账

generalledger总分类账trialbalance试算平衡表

adjustingentries调整分录adjustedtrialbalance调整后的试算平

衡表

Financialstatements财务报表closingentry完结分录

2）Dr.—Debit借Cr.—Credit贷

Double-entrysystem复式记账

练习

1）purchasofinventoryincashforRMB￥3,000现金人民币3,000元购买

存货

ory3,000借：存货3,000

3,000贷：现金3,000

2）salesonaccountofUS$10,000赊销方式销售，收入10,000美元

treceivable10,000借：应收账款10,000

evenue10,000贷：销售收入10,000

3）paidRMB￥50,000insalaries&wages支付工资人民币50,000元

&salariexpen50,000借：职工薪酬50,000

posit50,000贷：银行存款50,000

4）cashsaleofUS$1,180销售收入现金1,180美元

1,180借：现金1,180

evenue1,180贷：销售收入1,180

5）pre-paidinsuranceforUS$12,000预付保险费12,000美元

dinsurance12,000借：预付保险12,000

posit12,000贷：银行存款12,000

第二讲存货

oryn.存货，库存（英式英语用法）

常见词组inventoryturnover存货周转率inventorycontrol存货控制

beginninginventory初始存货endinginventory期末存货

takeaphysicalinventory盘库

常见的存货形式：

TypeofbusinessTypeofinventory

Merchandising

company

Merchandiinventory商品存货

Manufacturing

company

Rawmaterials原材料

Workinprocess（WIP）（处在生产过程中的）在制品，半

成品

Finishedgoods成品

oryvaluation存货的价值计量

costn.成本，费用

directcosts直接成本indirectcosts间接成本fixedcosts固定成本cost

accounting成本会计

v.花费

icefurnitureofourcompanycostsus$5,000.

unitcost单个成本totalcost总成本

costofsales（COS）=costofgoodssold（CGS）销货成本

salesrevenue销售收入这两个词经常被放在一起做计算

Lectureexamples:

①Acompanysold15computersforUS$1000each.

某公司以1000美元一台的价格售出电脑共15台。

Salesrevenue:US$1,00015=US$15,000

[答疑编号811020101]

②Acompanysold15computerscostingUS$800eachfortotalUS$15,000.

某公司销售出电脑15台，每台成本为800美元，共收入15,000美元。

costofsales:US$80015=US$12,000

posit15,000借：银行存款15,000

evenue15,000贷：主营业务收入15,000

sales12,000借：主营业务成本12,000

ory--computer12,000贷：库存商品—电脑12,000

[答疑编号811020102]

3.初始成本计量

cludesthefollowing:

采购成本purcha（price）运费freight存储storingcost

保险费insurance税费tax装卸费loadingandunloadingcost

July,2007,thecompanypurchad200tsofsunshinebrandprinters

atthepriceRMB￥￥300offreightwerealsopaid.

r82,300

posit82,300

借：固定资产—打印机82300

贷：银行存款82300

4.发出存货的成本计量

Specificidentification个别计价法

unitcost=totalcost

Weightedaverage加权平均法

unitUnitcost（$）

Totalcost

（$）

Unitsold

Beginning

inventory,May1

50010.005,000

any1000units

among1800

Purcha,May780010.508,400

Purcha,May2030011.003,300

Purcha,May2620011.202,240

Goodsavailablefor

sale

1800

18,9401800

≈10.52②

18,940①

Costofgoodssold100010.5210.521,000=10,520

Endinginventory,

May30

80018,940－10,520=8,420

[答疑编号811020103]

Movingaverage移动平均法

First-in,First-out（FIFO）先进先出法

unit

Unitcost

（$）

Totalcost（$）Unitsold

Beginning

inventory,May1

50010.005,000500

Purcha,May780010.508,400800

Purcha,May2030011.003,300200outof300

Purcha,May2620011.202,240

Goodsavailable

forsale

180018,940First1500units

Costofgoodssold1500

（500$10.00）+（800$10.50）+

（200$11.00）=15,600

Endinginventory,

May30

30018,940－15,600=3,340

[答疑编号811020104]

5.期末存货的计量endinginventory

Lowerofcostormarketrule（LCMrule）成本与市场孰低法

Cost成本marketvalue（fairvalue）公允价值carryingvalue账面成本

netrealizablevalue可变现净值＝estimatedsaleprice估计售价－relatedcosts

andtax估计销售费用和税金

*contractprice合同价格salesprice销售价格

存货跌价准备的计提

mentcost—mentcost-lossonmarketpricedeclineof

inventories资产减值损失

eformarketpricedeclineofinventories

存货跌价准备

Lectureexample:

IftheoriginalcostoftheinventoryheldbyABCcompanywasUS$2,000,andits

estimatedtotalsalepricewouldbe$2,100andotherexpenforthesaleswould

be$200.

Thenetrealizablevalueforthoinventory:US$1,900=$2,100-$200

mentcost-lossonmarketpricedeclineofinventories100

eformarketpricedeclineofinventories100

[答疑编号811020105]

Lectureexamples：

Atthebeginningoftheyear,Lindacompanyheld1500desklampscostingRMB

￥theyearitpurchadanadditional500lampsforRMB￥55.00

panysold1800units.

Youarerequiredtocomputethecostofgoodssoldandendinginventoryandmake

thenecessaryjournalentryforthebusinessassumingFIFOmethodareu.

Bytheendoftheyear,itwasreportedthatthemarketpriceofthistypeof

lamphasdeclinedtoRMB￥alsorequiredtopreparethenecessary

journalentryonDecember31forthecompany.

[答疑编号811020106]

①inventorypurcha

Dr：inventory27500

Cr：bankdeposit27500（500*55）

②inventorysales（FIFOmethodwillbeudtocalculatetheCGS）

costofgoodssold（CGS）=1500*50+300*55=91500

endinginventory=1500*50+500*55-91500=11000

Dr：bankdeposit***

evenue***

Dr：costofsales91500

ory--desklamp91500

③rerveformarketpricedeclineofinventories

netrealizablevalue=200*52=10400

Dr:managementcost-lossonmarketpricedeclineofinventorie600

（11000-10400）

eformarketpricedeclineofinventories600

第三讲固定资产

授课内容和教学目标：

该专题内容主要介绍常用的与固定资产有关的英文词汇、短语和经济业务描述。通过本

章的教学使学生理解关于固定资产价值的计量、折旧等英文题目的理解，并进行常见的计算

和会计处理。

-currentasts

current:adj.流通的；当前的currentasts流动资产currentliabilities短

期负债

non-current：加否定前缀non-currentasts固定资产non-currentliabilities

长期负债

areusuallydividedintocurrentastsandnon-currentastson

thebalancesheet.

2.常见的固定资产

building建筑物plant厂房machinery机械

equipment设备vehicles车辆fixture固定设施

3.固定资产的初始计量

Acquisitioncost购置成本

acquirev.获得，取得acquisitionn.

panyacquiredafamouslocalhotelfor$105,000inOctober.

Acquisitioncostincludessomeothernecessarycosts.

purchaprice买价transportationcost运费

installationcost安装费用tax税金等

*historicalcost：原始成本

Lectureexample

panypurchadapieceofequipmentwithalistprice（价目表价格）

ofRMB￥60,000onJanuary1,lowingcostwasrelatedtotheequipment

purcha:

frightcostof￥1,000wereincurred;apollution-controldevicewas

compulsivelyrequired

tobeinstalledatacostof￥2,500;loadingandunloadingfeeof￥

calculatethe

acquisitioncostoftheequipment.

[答疑编号811030101]

Listprice￥60,000

freightcosts1,000

pollution-control2,500

loadingandunloadingfee800

totalAcquisitionCost￥64,300

fairvalue公允价值marketvalue市场价值

Lectureexample

ary1,2008,thecompany

acquiredarestaurantfromitscompetitorfor$40,rvalueoftheasts

wasassdasfollowing:thebuildinghadamarketvalueof$35,000,theequipments

hadthefairvalueof$10,000andthefixturesof$5,000.

Q:what’stheacquisitioncostofeachast?Prepareajournalentrytorecord

theacquisition.

[答疑编号811030102]

Totalacquisitioncost:$40,000

Totalfairvalueoftheacquiredasts:$35,000＋$10,000＋$5,000＝$50,000

MarketValueAcquisitionCost

building35,00028,000＝40,000（35,00050,000）

equipment10,0008,000＝40,000（10,00050,000）

fixture5,0004,000＝40,000（5,00050,000）

50,00040,000

ng28,000

ent8,000

e4,000

posit40,000

借：固定资产――建筑物28,000

――设备8,000

――固定设施4,000

贷：银行存款40,000

iation折旧

depreciationn.折旧，损耗（有些资产）amortization摊销（无形资产）

accumulateddepreciation累积折旧depreciationexpen折旧费用

depreciatev.

depreciableadj.

depreciationba折旧基数—historicalcostofasts

*bookvalue/carryingvalue账目价值（＝historicalcost–accumulated

depreciation）

estimatedresidualvalue/estimatedsalvagevalue预计净残值

estimatedadj.预计的，估计的→estimatev.估计，判断，估价

residualadj.残留的，剩余的

salvagen.海上救助，海上打捞，从灾难中抢救出的财物，残留物，残余物

*depreciableamount＝depreciationba—estimatedresidualvalue

estimatedufullife预计使用年限（s）/（uctionunits）

ufullife使用寿命，使用年限

固定资产已提的减值准备

methods:

ht-linemethod直线折旧法，平均年限法

fproductionmethod工作量法

Accelerateddepreciation加速折旧法:

-decliningbalancemethod双倍余额递减法

-of-the-years'digitsmethod年数总和法

journalentry与折旧有关的会计分录

iationexpen折旧费用

lateddepreciation累计折旧

Lectureexamples:

1）Straight-linedepreciation

depreciableamount可折旧金额＝depreciationexpenofeachyear（年折旧额）

estimatedufullife（year）尚可使用年限

LeocompanypurchadalaundryequipmentonSept.1,2007,for$60,

equipmenthasanestimatedufullifeof5yearsandanestimatedresidualvalue

of$6,panyiscomparingtheuofthestraight-linemethodandthe

ipmentwillbeudto

produce10,000unitsinthefirsttwoyearsand20,000unitsinthefollowingthree

years..

Pleacalculatethedepreciationexpen,theaccumulateddepreciation,and

thebookvalueoftheequipmentunderbothmethodsforeachofthefiveyearsof

theast’slife.

[答疑编号811030103]

*$60,000cost;5yearlife;$6,000residualvalue

Depreciationexpenofeachyearin5years:（$60,000－$6,000）5＝$10,800

Year12345

Depreciationexpen10,80010,80010,80010,80010,800

Historicalcost60,00060,00060,00060,00060,000

Accumulateddepreciation10,80021,60032,40043,20054,000

Bookvalue49,20038,40027,60016,8006,000

2）Unitsofproduction

depreciableamount＝depreciationexpen/unit（每单位产品的折旧额）

unitsproduction生产的产品产量

Depreciationexpenofeachunitin5years:（$60,000﹣$6,000）80,000＝$0.675

Depreciationexpenofeachyear＝depreciationexpenofeachunit

unitsproducedinthatyear

[答疑编号811030104]

Year12345

Depreciationexpen6,7506,75013,50013,50013稳定的反义词 ,500

Historicalcost60,00060,00060,00060,00060,000

Accumulateddepreciation6,75013,50027,00040,50054,000

Bookvalue53,25046,50033,00019,5006,000

3）Double-decliningbalance

bookvalueatstartofperiod期初账面价值doublestraight-linerate双

倍折旧率＝depreciationexpenforthatperiod当期折旧费用

*bookvalue（carryingvalue）账面价值＝costofast资产的成本－

accumulateddepreciation累计折旧

straight-linerate平均年限法折旧率＝1s（estimateduful

life）折旧年限

doublestraight-linerate双倍余额法折旧率＝2straight-linerate平均

年限法折旧率

4）Sum-of-the-years'digits年数总和法

depreciableamount′od期初剩余使用年限

sumoftheyears'digits年数数位的总和

第四讲常用会计科目的英文名称

1.资产类科目Asts

现金：Cashandcashequivalents

银行存款：Bankdeposit

应收账款：Accountreceivable

应收票据：Notesreceivable

应收股利：Dividendreceivable

应收利息：Interestreceivable

其他应收款：Otherreceivables

原材料：Rawmaterials

在途物资：Materialsintransport

库存商品：inventory

存货跌价准备：provisionforthedeclineinvalueofinventories

坏账准备：Baddebtprovision

待摊费用：Prepaidexpen

交易性金融资产：Tradingfinancialasts

持有至到期投资：held-to-maturityinvestment

可供出售金融资产：Available-for-salefinancialasts

短期投资：Short-terminvestment

长期股权投资：Long-termequityinvestment

固定资产：Fixedasts

累计折旧：Accumulaa型血和o型血 teddepreciation

在建工程：Construction-in-process

固定资产减值准备：provisionforthedeclineinvalueoffixedasts

无形资产：Intangibleasts

累计摊销：Accumulatedamortization

商誉：Goodwill

递延所得税资产：deferredtaxasts（DTA）

2.负债类Liability

短期借款：Short-termloans/borrowing

长期借款：Long-termloans/borrowing

预收账款：advancefromcustomers/Depositreceived

应付票据：Notespayable

应付账款：Accountpayable

应付工资薪酬：wagespayable

应付股利：Dividendspayable

应付利息：Interestpayable

应交税费：Taxpayable

其他应付款：Otherpayables

递延所得税负债：Deferredtaxliabilities

3.所有者权益类OWNERS'EQUITY

实收资本：Paid-incapital（paid-up）

资本公积：Capitalrerves

盈余公积：Surplusrerves

未确认投资损失：Unrealizedinvestmentloss

未分配利润：Retainedearningsafterappropriation

4.成本类科目Cost

生产成本：ManufacturingCost

制造费用：Manufacturingoverhead

劳务成本：laborcosts

研发支出：R&Dexpenditure

5.损益类Profitandloss

主营业务收入：Mainoperatingrevenue

其他业务收入：Otheroperatingrevenue

营业外收入：Non-operatingincome

投资收益：Investmentincome

产品销售收入：salesrevenue

主营业务成本：Mainoperatingcosts

costofgoodssold/costofsales

其他业务支出：Otheroperatingcosts

营业外支出：Non-operatingexpen

销售费用：Sellingexpen

管理费用：Generalandadministrationexpen（G&Aexpen）

财务费用：Financeexpen

公允价值变动损益：Gain/lossofthechangeoffairvalue

所得税：Incometax

第五讲无形资产

ibleasts无形资产企业拥有或控制的没有实物形态的可辨认非货币资产。

Identifiablenon-monetaryastswithoutphysicalsubstance,ownedor

controlledbytheentity.

强调两点：

identifiability:可辨认性

（without）physicalsubstance:物质形态

（1）（without）physicalsubstance:（不具有）物质形态

intangibleadj.触摸不到的、无形leasts有形资产

有时候英文中也用intangibles表示无形资产。

（2）identifiability:可辨认性

intangibleasts:identifiable

*goodwill商誉：unidentifiableparately（不可辨认）

intangibleasts无形资产的具体形式

trademark商标权

patent专利权

brandname品牌

intellectualproperty（IP）知识产权

copyright著作权

franchi特许权

licen执照，许可证

computersoftware计算机软件

rearchanddevelopment（R&D）研究开发

lrecognitionofintangibleasts无形资产的初始计量:

purchadintangibleasts：外购无形资产

purchav.买，购买

internallygeneratedintangibleasts：自创的无形资产

internally—internaladj.内部的

generated：adj.形成的，被创造的

Lectureexample1:

CompanyApurchadapatentforthedesignofaTVton3Januaryatacost

of￥20,tent（badonitstechnology）istimated（估计）tohave

aufullifeof5years.

*从题目中提炼出重要的信息Patent:cost—￥20,000;ufullife—5years

DrIntangibleasts—patent20,000

CrBankdeposit20,000

借:无形资产—专利权20,000

贷:银行存款20,000

Lectureexample2:

CompanyAalsohasaninternallygenerated（自创的）brandnamewithanestimated

fairvalueof￥500,000.

注意：自创的品牌不作为企业的无形资产核算。

ementafterrecognition无形资产的后续计量

在有关无形资产的题目中，可能还会涉及到用英文处理无形资产的后续计量。无形资产

的后续计量主要是牵扯到资产的使用寿命（ufullife）、摊销、减值测试等问题。这就

需要我们明白下面一组单词的含义，以便更好的判断是否对无形资产进行摊销或减值测试。

amortizationn.摊销amortize（amorti）v.摊销iate折旧

angibleastistobeamortizedoverfiveyears.

ufullife使用寿命

①intangibleswithfinite（有限的）ufullife使用寿命有限

—amortizedovertheufullife在使用寿命内进行摊销

②intangibleswithindefiniteufullife使用寿命不确定

—nottobeamortizedandbetestedforastimpairment不摊销而进行资产减

值测试

nite不确定的infinite无限的definite确定的

Lectureexample3

CompanyApurchadapatentforthedesignofakindofTVton3January

atacostof￥20,tent（badonitstechnology）istimatedtohave

aufullifeof5years.

A公司于1月3日以人民币2万元购买了一个电视的设计专利权，该专利权的使用寿命

为5年。

Drmanagementexpen—Amortizationexpen￥4,000

CrAccumulatedamortization—patent￥4,000

Lectureexample4

CompanyApurchadaregistertrademark（注册商标）for￥300,

trademarkcanberenewed（更新）indefinitelysubjecttocontinuedu.

初始计量:DrIntangibleasts—trademark￥300,000

CrBankdeposit￥300,000

后续计量：impairmenttestforeachaccountingperiod（每一会计期间进行减值测

试）

posalofintangibleasts无形资产的处置

Whentheintangibleastsaresaled当无形资产被售出时

借：银行存款

无形资产减值准备

累计摊销

营业外支出——处置非流动资产损失（出售实现损失时）

贷：无形资产

营业外收入——处置非流动资产利得收益（出售实现收益时）

posit

Provisionforthedeclineinvalueofintangibleasts

Accumulatedamortization

Non-operatingexpen—lossondisposalofnon-currentasts（whenlossoccurs）

ibleasts

Non-operatingrevenue—gainondisposalofnon-currentasts（whengainoccurs）

当无形资产预期不能为企业带来经济利益时，应当将该无形资产的账面价值予以转销，

其账面价值当作当期损益。

借：营业外支出

累计摊销

无形资产减值准备

贷：无形资产

-operatingexpen

Accumulatedamortization

Provisionforthedeclineinvalueofintangibleasts

ibleasts

第六讲资产减值AstsImpairment

教学内容：

在本章的教学中主要向学生介绍资产的英文定义，资产的会计处理。主要包括资产的计

量方法中使用的英文术语，资产的后续计量中涉及到资产减值的内容。通过课堂例题的练习

使大家掌握资产减值题目的解答方法。

tionofast:

Anastisaresourceownedorcontrolledbytheentityasaresultofpast

eventsandfromwhichfutureeconomicbenefitsareexpectedtoflowtotheentity。

ownedorcontrolledbytheentity由企业拥有或者控制

asaresultofpastevents由过去的交易或者事项形成

fromwhichfutureeconomicbenefitsareexpectedtoflowtotheentity预期

会给企业带来经济利益

此外，满足资产定义还有以下两个条件：

probable很可能的

measurable可以计量的

easurement资产的计量

measurev.计量,度量

measurableadj.可计量的

Historicalcost历史成本、原始成本

ionally,acompany’sastswerevaluedattheirhistoricalcosts.

Withinflation,suchastswereusuallyundervalued.

replacementcost重置成本

placementcostaccounting,astsarevaluedattheamountitwould

costtoreplacethem.在重置成本会计方法下，资产通常是以替换现存资产的所需的成本

来计量的。

netrealizablevalue可变现净值

eportingdate,acompany’sinventoryshouldbevaluedatthelower

ofcostorthenetrealizablevalue.在资产负债表日，公司期末存货应按照成本或可

变现净值孰低计量。

prentvalue现值

dastsareusuallyvaluedattheprentvalueoffuturecash

flowsgeneratedfromtheasts.租赁资产通常是以来自于该资产的未来现金流的现值

来计量的。

Fairvalue公允价值

tateinvestmentmeasuredwiththefairvaluemodelshouldbeadjusted

tothefairvalue.在公允价值模式下计量的投资性房地产，应该被被调整到以公允价值

进行计量。

Recoverableamount可回收金额

（thehigherofthefairvaluelesscoststollandtheprentvalueofexpected

futurecashflow）

astisindicatedtobeimpaired,itscarryingvaluedshouldbe

reducedtotherecoverableamount.当有迹象表明资产减值时，资产的账面金额应该降

至可回收金额。

llingprice销售价格

contractprice合同价格

carryingvaluebookvalue账面价值

tingforAsts资产的会计处理

Initialrecognition:初始计量—accountforastsatcost以成本记入

cost=theamountpaid（consideration）+anyincidentalcosts

considerationn.对价、付款

anyincidentalcosts杂费（运输费、保险费、会计费用）

初始计量的分录（以孤独资产为例）：

Dr：fixedasts

Cr：bankdeposit

Depreciation折旧

Dr：depreciationexpen折旧费用

Cr：Accumulateddepreciation累计折旧

Introductiontoastimpairment资产减值

impairv.削弱，损坏impairbyu因为使用而损坏

calrenovationindicatesthattheastownedbyourcompanyis

impairedimpairmentn.损害，减少，恶化

mpairment资产减值impairmenttest减值测试

资产减值适用以下资产：

Realestateinvestmentvaluedundercostmodel成本计量模式的投资性房地产；

Longtermequityinvestment长期股权投资；

Fixedasts固定资产；

Biologicalasts生产性生物资产；

ExtractiveIndustries采掘行业的油气资源；

Intangibleasts无形资产；

Goodwill商誉

oimpairmenttest?如何做资产减值测试

资产减值的迹象Indicatorsofastimpairment

Isthereanyindicationthatanastisimpaired?

①significantdeclineinmarketvalue资产的市价大幅度下跌；

②significantchangesinthetechnological,market,economicorlegal

environment；企业经营所处的经济、技术或者法律等环境的重大变化

③physicaldamageorevidenceofobsolescence资产实体已损坏或资产陈旧过时；

④evidencefrominternalreportingtheastisperformingworthanexpected

企业内部报告的证据表明资产的经济绩效已经低于或将低于预期。

如果发生资产减值迹象，我们应该估计可回收金额。

Recoverableamount:thehigheroftheast’sfairvaluelesscoststoll

（资产的公允价值减去处置费用后的净额）oritsprentvalueofexpectedfuturecash

flow（资产预计未来现金流量的现值）

Timevalueofmoney货币的时间价值

Thecarryingamountofanastshouldbereducedtoitsrecoverableamount.

资产减值分录：

Dr：Impairmentloss

Cr：provisionfortheimpairmentofast/provisionforthedeclineinvalue

ofast

借：资产减值损失

贷：资产减值准备

Lectureexample1:

①OnDec.31,2007,Lindacompanyfoundthattherewasindicatorshowingthat

ryingvalue

oftheequipmentis￥ompanysoldtheast,itcouldgain

￥ttosalewouldbe￥quipmentiskeptin

u,theprentvalueofexpectedcashflowgeneratedfromtheastwouldbe

￥calculatetheamountshouldberecognizedastheprovisionfor

thedeclineinvalueofthefixedastsonDec.31,2007.

林达公司于2007年12月31日发现其拥有的一台机器设备存在减值迹象故进行减值测

试。该设备目前的账面价值为1000万元。如果公司出售该资产将获利920万，发生的处置

费用预计为20万元；如果继续使用该设备，那么该资产预计的未来现金流的现值为800万

元。请计算该公司于2007年12月31日应该计提的固定资产减值准备的金额是多少？

[答疑编号811060101]

a）Isthereanyindicationthatanastisimpaired孕妇菜谱 ?Yes

b）Whatistherecoverableamountoftheequipment?

FVlesscoststoll=9million

PVoftheexpectedfuturecashflows=8million

Therecoverableamount=9million.

Theprovisionforthedeclineinvalueofthefixedasts=10million–

9million=1million.

Dr：Impairmentloss1,000,000

Cr：Provisionfortheimpairmentofast1,000,000

②Fishercompanyownsanequipmentwiththehistoricalcostof￥30million.

Theamountof￥8millionhasbeenrecordedasaccumulateddepreciationand￥2

.31,2006,thecompany

madeimpairmenttesttotheequipmentandfoundtherewasindicatorshowingthat

quipmentissold,￥18millioncanbegainedgain

keptinu,theresidualufullife

wouldbe5yearandtheexpectedfuturecashflowintheeachyearisinthefollowing

table:

YearExpectedfuturecashflowDiscountrate

1￥6million

5%

2￥5.5million

3￥4million

4￥3.2million

5￥1.8million

so,makenecessary

accountingentries.

费希尔公司拥有某种设备的原值为3000万元，已经计提折旧800万元以及减值准备200

万元，该公司于2006年12月31日对甲设备进行减值测试时发现，该类设备存在明显的减

值迹象。如果公司出售该设备，将获得1800万元的净利润；如果继续使用，剩余的使用年

限为5年，未来5年的现金流净值如表中所示:

年预计未来现金流折现率

1￥600万

5%

2￥550万

3￥400万

4￥320万

5￥180万

请问该资产是否发生减值？如果发生减值，计算其减值准备，并作出会计处理。

[答疑编号811060102]

a）Isthereanyindicationthatanastisimpaired?Yes

b）Whatistherecoverableamountoftheequipment?

Carryingvalue=20million

FVlesscoststoll=18million

PVoftheexpectedfuturecashflows=600/（1+5%）+550/（1+5%）2+400/（1+5%）

3+320/（1+5%）4+180/（1+5%）5=18.2million

Therecoverableamount=18.20million.

Provisionfortheimpairmentofthefixedasts

=20million–18.20million=1.8million.

Dr：Impairmentloss1,800,000

Cr：Provisionfortheimpairmentofast1,800,000

第七讲负债Liabilities

itiesn.负债

Definition:aprentobligationoftheentityarisingfrompastevents,the

ttlementofwhichixpectedtoresultinanoutflowfromtheentityofresources

embodyingeconomicbenefits.

Prentobligation现在的义务

Pastevents由过去的交易或事项引起的

Outflowfromtheentityofresourcembodyingeconomicbenefits经济利益的

付出

Probable（contingentliabilities或有负债）可能的

Measurable可以计量的

fication:currentliabilitiesandnon-currentliabilities

Currentliabilities流动负债—accountspayable应付账款,currentnotespayable

应付票据,dividendspayable应付股利,advancefromcustomers预收账款

Non-current长期负债—long-termloan长期借款,bondspayable应付债券

ementofliabilities:

Currentliabilities:atfacevalue以面值计量

Non-Currentliabilities:atnetprentvalue（NPV）净现值

eexamplesillustration

Lectureexamples1:

OnJan.5,XcompanyboughtofficefurniturefromYcompanyfor$15,000oncredit

nycannotpayits$15,000

commodation,onJuly1,Ycompanyagreeto

acceptXcompany’s3monthsnotewiththefacevalueof$15,000attherateof5%.

PleadonecessaryaccountingentriesforXcompany.

[答疑编号811070101]

January5Dr：Fixedasts—officefurniture15,000固定资产

Cr：Accountpayable15,000应付账款

July1Dr：Accountpayable—Ycompany15,000应付账款

Cr：Notespayable15,000应付票据

Interest:$15,0005%=$750

July31/August31/Sept.30

Dr：Interestexpen750利息支出

Cr：Interestpayable750应付利息

October1Dr：Notespayable15,000应付票据

Interestpayable2,250应付利息

Cr：Bankdeposit17,250银行存款

Lectureexample2:

OnMarch1,LuckyTravelAgencyCompanyreceived$5000advancepaymentfromABC

ndofMarch,$3000hasbeenearned

ejournal

entryforLuckyTravelCompany.

[答疑编号811070102]

：Cash5,000现金

Cr：Advancefromcustomer5,000预付货款

March31Dr：Advancefromcustomer3,000预付货款

Cr：Servicerevenue3,000主营业务收入

Lectureexample3:

TheboardofdirectorofThomasontelecomcompanydeclaredaannualdividend

of$1.5pershareon10,videndswill

ejournalentryforthecompany.

[答疑编号811070103]

Nov.20Dr：Cashdividends15,000现金股利

Cr：Dividendspayable15,000应付股利

Dec.20Dr：Dividendspayable15,000应付股利

Cr：Cash15,000现金

tingrequirementsforDebentures债券的会计处理

Bonds/Debentures

bondn.债券nationalbond国家公债

debenturen.债券

Facevalue/parvalue面值

Facerate/couponrate债券利率

Marketrate市场利率

IssuingofBond

Issuedatthefacevalue（parvalue）平价发行

atapremiumabovethefacevalue溢价发行（facerate>marketfate）

atadiscountonthefacevalue折价发行（facerate

Lectureexample—IssueofbondsatParValue平价发行债券:

LakecompanyissuesbondsonJan1,2007,withafacevalueof$500,000tobe

paidin10yearsanda8%couponrateofinterestpayablemiannually.（effective

rate4%,n=20）

[答疑编号811070104]

Dr：Cash500,000

Cr：Bondspayable500,000

Dr：Interestexpen20,000

Cr：Cash20,000（每次支付利息时做此分录）

Dr：Bond500,000

Cr：Cash500,000（收回债券，返还票面金额）

Lectureexample—bondissuedatapremium溢价发行债券：

LakecompanyissuesbondsonJan1,2007,withafacevalueof$500,000tobe

paidin10yearsata8%ket

interestis6%whenthebondsissued.（effectiverate3%,n=20）

[答疑编号811070105]

Prentvalueofprincipalrepayment=277,000

Prentvalueofinterestpayments=294,540

Prentvalueoffuturecashflows=574,540

Premium=574,540-500,000=74,540

Dr：Cash574,540

Cr：Bonds（parvalue）500,000

Premiumonbonds74,540

Dr：Interestexpen17,236

Premiumonbonds2,764

Cr：Cash20,000

Dr：Interestexpen17,153

Premiumonbonds2,846

Cr：Cash20,000

Lectureexample2—bondissuedatadiscount折价发行债券

LakecompanyissuesbondsonJan1,2007,withafacevalueof$500,000tobe

paidin10yearsanda8%ket

interestis10%whenthebondsissued.（effectiverate5%,n=20）

[答疑编号811070106]

Prentvalueofprincipalrepayment=188,500

Prentvalueofinterestpayments=249,240

Prentvalueoffuturecashflows=473,740

Discount=500,000－473,740=26,260

Dr：Cashatbank437,740

Discountonbonds26,260

Cr：Bondspayable500,000

Dr：Interestexpen21,887

Cr：Discountonbonds1,887

Cash20,000

Dr：Interestexpen21,981

Cr：Discountonbonds1,981

Cash20,000

第八讲所有者权益Owner’quity

’quity所有者权益

equityn.股东的权益〔拼写上注意与equal（平等的，相等的）相区别〕

owners’equity=Asts-liabilities

shareholders’equity，就是股东权益

share一份

shareholder股东

stock存货，也表示股票的意思

stockholder股东

ofshareholders股东的权利

votingrights选举权voten.v.投票，表决

lly,eachsharereprentsonevote.

Shareswithoutvotingrights无表决权的股票

Dividendsright股利分配权

Declaredividend宣布股利

Paydividend支付股利

Claimrightsonliquidation清算参与权

Liquidationv.清算

residualclaim

residual残余的，剩余的

priorityclaim优先权

Preemptiverights优先购股权

itionofowners’equity所有者权益的构成

实收资本：Paid-incapital/paid-upcapital/contributedcapital

Contributev.贡献

Capitalstock/capitalshare股本

（preferenceshares/preferredshares,common/ordinaryshares）（优先股，普通

股）

Additionalpaid-incapital附加投入资本，

资本公积capitalrerve

Retainedearnings留存收益

undistributedprofit未分配利润

lshare股本

Outstandingshares发行在外的股票

preference/preferredshares优先股

common/ordinaryshares普通股

Authorizedshares核定股票

Issuedshares已发行的股票

Outstandingshares发行在外的股票

Treasuryshares库藏股（我国会计准则中叫库存股）

parvalue（pv）票面价值noparvalue（npv）无票面价值

panyissued500commonshares,parvalue$1.00.

Thecompanyissued500commonshares,noparvalue.

Thecompanyissued500commonparvaluesharesatthepriceinexcessof

par.公司溢价发行了500股普通股。

Lectureexample1:

①ABCcompanyissued10,000commonshares,parvalue$2.00,forcashof$5per

share.

ABC公司以每股5美元的价格发行了10000股面值为2美元的普通股。

[答疑编号811080101]

DrCash50,000

CrCommonshares20,000

CrCapitalrerveinexcessofpar,commonshare30,000

②ABCcompanyissued10,000commonshares,noparvalue,forcashof$5pershare.

ABC公司以每股5美元的价格发行了10,000股无面值的普通股。

[答疑编号811080102]

DrCash50,000

CrCommonshares50,000

nd股利

Cashdividends现金股利

Lectureexample2:

①TheboardofdirectorsofABCcompanydeclareda50centspersharecash

dividendon100,000sharesofcommonshares.

[答疑编号811080103]

Thedateofdeclaration宣布股利的时候:

Drdividends50,000

Crdividendspayable50,000

Thedateofpayment支付股利的时候：

DrDividendspayable50,000

Crcash50,000

年底，股票账户结转到留存收益：

DrRetainedearnings50,000

Crdividends50,000

【注意】这里英文处理与中文处理有不同之处。

Stockdividends股票股利

②Acompanyhasabalanceof$200,000inretainedearningsand5,000sharesof

$rentfairmarketvalueofitsstockis$15per

ngthatthecorporationdeclaresa10%stockdividend,pleawrite

theentrytorecordthistransactionatthedeclarationandpaymentdate.

[答疑编号811080104]

Commonsharestobedistributed=5,000*$10*10%=5,000

Capitalrerveinexcessofpar=5,000*$5*10%=2,500

Thedateofdeclaration宣布股利的时候:

Drretainedearning7,500

Crcommonsharestobedistributed5,000

Crcapitalrerveinexcessofpar2,500

Thedateofpayment支付股利的时候：

DrCommonsharestobedistributed5,000

CrCommonshares5,000

:earningspershare每股收益

earningspershare/earningspercommonshare

potentialcommonshares潜在普通股

每股收益的计算分为两种:基本每股收益（basicearningspershare），稀释每股

收益（dilutedearningspershare）。

计算公式：

基本每股收益=普通股股东的当期净利润发行在外普通股的加权平均数.

BasicEPS=netprofitforthereportingperiodweightedaveragenumberof

outstandingcommonshares

发行在外普通股加权平均数=期初发行在外普通股股数+当期新发行普通股股数已发

行时间报告期时间-当期回购普通股股数已回购时间报告期时间

Weightedaveragenumberofcommonshares=ordinarysharesoutstandingatstart

ofyear+（ordinarysharesissuedduringyear,weightedbynumberofdays）-（ordinary

sharesboughtbackduringyear,weightednumberofdays）

Lectureexample2:

Atthebeginningof2007,ABCcompanyhad100,000outstandingcommonshares.

OnJuly1,2007thecompanyissued3,000commonsharesandboughtback1,000onOct.

1,profitfortheyearwas400,calculatetheearningsper

shareof2007.

[答疑编号811080105]

Weightedaveragenumberofcommonshares

=100,00012/12+3,0006/12－1,0003/12=101,250

EPS=400,000101,250=3.95

第九讲外币业务foreigncurrencytransaction

ncurrencytransactions外币业务

currencyn.货币foreigncurrency外币

transactionn.交易ansaction现金交易exchangetransaction外

汇交易

foreigncurrencyoperations

foreigncurrencytransaction外币交易

外币交易主要包括:

buyingorllingproductsorrvicespricedatforeigncurrency买入或卖出

以外币计价的商品或劳务；

borrowingorlendingforeigncurrencycapital借入或借出外币资金；

othertransactionspricedorttledatforeigncurrency其他以外币计价或计

算的交易。

currency货币的种类：

Convertiblecurrency可自由兑换货币

Hardcurrency硬通货

Softcurrency软通货

functionalcurrency记账本位币（primaryeconomicenvironment主要经营环境）

monetaryitems货币性项目（closingrate资产负债表日即期汇率）

non-monetaryitems非货币性项目（spotexchangerateofthetransactiondate

交易发生日的即期汇率）

gerate汇率

exchange/foreignexchange外汇

exchangegain汇兑收益exchangeloss汇兑损失。

sportexchangerate/spotrate交易发生日的即期汇率

（transactiondate交易日）

closingrate资产负债表日即期汇率

（balancedate/reportingdate资产负债表日）

（ttlementdate结算日）

Currentrate现行汇率

Historicalrate历史汇率

Lectureexample1外币货币性项目

Landingtravelcompany（Chinecompany）signedthecontractforpurchasing

travelbuswithavalueofUSD$100,000fromaUStravelbusmanufacturingcompany

onSept.1,esaretransportedtoLandingcompanyattheendofOctober,

gtravelcompanypaidforthebusonNov.10,ngUSD/CNY

exchangeratesareasfollows:

Sept.1,2007USD/CNY7.5

Nov.10,2007USD/CNY7

Pleaidentifythetransactiondateandprovidethejournalentryforthefor

theforeigncurrencytransaction.

[答疑编号811090101]

转换:$100,0007.5=RMB￥750,000

Sept1,2007recordthetransaction（rate=7.5）

DrFixedasts-travelbus750,000

CrAccountpayable750,000

转换:$100,0007=RMB￥700,000

Nov.10,2007ttlementofthetransaction（rate=7）

AccountpayablereducedfromRMB￥750,000toRMB￥700,000

DrAccountpayable50,000

CrForeignexchangegain50,000

DrAccountpayable700,000

CrBankdeposit700,000

Lectureexample2

Landingtravelcompany（Chinecompany）signedthecontractforpurchasing

travelbuswithavalueofUSD$100,000fromaUStravelbusmanufacturingcompany

onSept.1,esaretr树状图怎么画 ansportedtoLandingcompanyattheendofOctober,

gtravelcompanypaidforthebusonJan.10,ancial

ngUSD/CNYexchangeratesareas

follows:

Sept.1,2007USD/CNY7.5

Dec.31,2007USD/CNY7.2

Jan.10,2008USD/CNY7

Pleaidentifythetransactiondateandprovidethejournalentryforthefor

theforeigncurrencytransaction.

[答疑编号811090102]

Sept1,2007recordthetransaction（rate=7.5）

DrFixedasts-travelbus750,000

CrAccountpayable750,000

Dec.31,2007retranslationofthetransactionatthereportingdate（rate=7.2）

资产负债表日的折算

DrAccountpayable30,000

CrForeignexchangegain30,000

Nov.10,2008ttlementofthetransaction（rate=7）

DrAccountpayable20,000

CrForeignexchangegain20,000

DrAccountpayable700,000

CrBankdeposit700,000

ntries其他会计分录

whenbuyforeigncurrency买入外币

Drbankdeposit—foreigncurrencyaccount（atspotrate）

Foreignexchangeloss（外币兑换损失）

Crbankdeposit—RMBaccount

whenllforeigncurrency售出外币

Drbankdeposit—RMBaccount

Foreignexchangeloss

Crbankdeposit—foreigncurrencyaccount（atspotrate）

Lectureexample3:

eign

currencytransactionsareusuallytranslatedatthespotexchangerate,andthe

foreignexchangegainandlossarerecognizedintheprofitandlossintheperiod

eigncurrencybalanceonDec31,20X6wasasthefollowing

table:

AccountnameBalanceClosingExchangerate

AccountreceivableUS$100,000.00

USD/CNY=8.4AccountpayableUS$50,000.00

BankdepositUS$200,000.00

SomebusinesstransactionshappenedintheJanuary,20X7.

a）OnJan8,thecompanysoldtheproductsoncredittoaUSsupermarketand

earnedrevenueofUS$100,hangerateonthatdayisUSD/CNY=

accountshouldbecollectedinthelaterdays.

b）OnJan10,thecompanymadeshort-termborrowingofforeigncurrencyfor

US$20,hangerateonthatdayisUSD/CNY=8.3.

c）OnJan15,thecompanyimportedrawmaterialsfromIndiaforUS$50,000and

hangerateonthatdayisUSD/CNY=8.3.

d）OnJan20,thecompanycollectedtheaccountreceivableofUS$100,000for

hangerateonthatdayisUSD/CNY=8.35.

e）OnJan30,thecompanyrepaidtheshort-termborrowingofUS$20,

exchangerateonthatdayisUSD/CNY=8.35.

[答疑编号811090103]

Pleaproducetheaccountingentriesfortheforeigncurrencytransactions.

Jan8DrAccountreceivable—USaccou消防漫画 nt830,000

CrMainoperatingrevenue830,000

Jan10DrBankdeposit—USaccount166,000

CrShort-termborrowing—USaccount166,000

Jan15DrRawmaterials415,000

CrBankdeposit—USaccount415,000

Jan20DrAccountreceivable—USaccount5,000

CrForeignexchangegain—USaccount5,000

DrBankdeposit—USaccount835,000

CrAccountreceivable—USaccount835,000

Jan30DrForeignexchangeloss—USaccount1,000

CrShort-termborrowing—USaccount1,000

DrShort-termborrowing—USaccount167,000

CrBankdeposit—USaccount167,000

sionofforeigncurrencyfinancialstatements外币报表的折算

Allastsandliabilitiexchangerate–translatedattheprevailingrate

atbalancedate.资产和负债按照报表日的汇率折算

Equityexceptundistributedprofit–translatedatspotratewhenitoccurs.

所有者权益除了未分配利润之外，其他项目都是采用发生时的即期汇率。

Revenueandexpenitems:spotrateatthetransactiondate利润表中的收

入和费用项目采用交易日的即期汇率或者平均汇率折算。

第十讲企业合并Businesscombination

ssCombinations企业合并

Definition:thebringingtogetherofparateentitiesorbusinessintoone

reportingentity.

我国会计准则：将两个或两个以上单独的企业合并形成一个报告主体的交易或事项。

ev.联合，结合

reportingentity

mergerandacquisition

Acquisitionn.购买acquirev.

efixedastsacquisitionoffixedasts购

买固定资产

收购，并购

itionofthesharecapital收购股份资本

fBusinessCombinations企业合并的种类

按涉及的行业：

-horizontalintegration横向合并（水平式合并）

-verticalintegration纵向合并（垂直式合并）

-conglomeration混合合并（多种经营合并）

从法律形式上讲:

-merger吸收合并

-consolidation新设合并

-acquisitionofmajorityinterest控股合并

>majorityinterest多数股东权益

minorityinterest少数股东权益

从合并动机来看：

-善意收购friendlyacquisition面试自我介绍3分钟通用

-恶意收购hostileacquisition

erationofbusinesscombination广州舞狮 企业合并的支付方式：

现金合并cash-for-asts现金置换资产

cash-for-shares（cash-for-stock）现金置换股份

股票合并shares-for-asts（stock-for-asts）股份置换资产

share-for-share（stock-for-stock）股份置换

Lectureillustration1—Cash-for-shareacquisition现金合并

InJuly2007,CompanyAacquiredalloftheissuedsharesofcompanyBinamarket

transactionfor$1,000,uisitionhasresultedinabusiness

tly,AbecomestheshareholderandtheparentofB.

[答疑编号811100101]

Lectureillustration2—Share-for-shareacquisition股权合并

InJuly2007,ACompanyacquiredalloftheissuedsharesofBcompanyinexchange

forsharesofAwithafairvalueof$2,000,estheshareholderofBand

theshareholdersofBbecomeshareholdersofA.

[答疑编号811100102]

onshipfrombusinesscombination合并之后所产生的关系

Investor/InvesteeRelationships投资者和被投资者

Parent/subsidiaryrelationship母公司和子公司

ReportingRequirement—prepareConsolidatedFinancialStatements

l控制

Abusinesscombinationofentitiesalwaysinvolvesoneentityacquiringcontrol

overanotherbusinesntity。

Thepowertocontrolisthepowertogovernthefinancialandoperatingpolicies

（控制经营及财务方针）ofanentitytogainbenefitsfromitsactivities（从该企

业的经营活动中获利）.

Canbeexercisabledirectlyorindirectlythroughanothersubsidiary.直接或

间接实施

Lectureillustration3—DirectandIndirectcontrol

Acompanyowns100%ofthevotingsharesinBcompanyand35%ofthevoting

shares（有投票表决权的股份）nyalsoowns25%ofthevotingshares

inCcompany.

[答疑编号811100103]

itionmethod/purchamethod购买法

DateofAcquisition购买日

-Thedateofacquisitionisthedatetheac名胜古迹对联 quireracquiresthepowertocontrol

asubsidiary.

-ImportanceoftheDateofAcquisition：determinethefairvalueofthecost

ofacquisitionandnetastsofthesubsidiaryatacquisition

Businesscombinationcost企业合并成本

Acquisitioncost=fairvalueoftheconsideration（atexchangedate）+directly

attributablecosts

购买成本=买价+直接费用.

consideration（支付对价）

directlyattributablecosts：suchastheprofessionalfeespaidtoaccountants,

legaladvirs,andotherconsultants直接费用（审计、评估、法律等费用）

LectureExample1

OnJuly120X6,WaltonLtdacquiredthesharecapitalofNeroLtdfor$20,000,000.

Otherincidentalcostsincludedlegalcosts$200,000,consultationfees$300,000

andestimatedgeneraladministrativecostsof$100,calculatethecost

ofacquisition.

[答疑编号811100104]

Thecostofacquisition=thefairvalueoftheconsideration+directly

attributablecosts

=$20,000,000+（$200,000+$300,000+$100,000）=$20,600,000

Fairvalueofidentifiablenetasts可辨认净资产的公允价值的确定

Netasts=identifiableasts－（liabilities+contingentliabilities）

Goodwill商誉

-购买商誉:costofbusinesscombination≠fairvalueofnetasts

-Ifthecostofacquisition>theequityacquiredinthenetastsofthe

subsidiary→goodwill.

-Ifthecostofacquisition

subsidiary→excess

-Goodwill—testforimpairmentannually

LectureExample2—MeasurementofGoodwill

OnJuly12007–WcompanyacquiredthesharecapitalofScompanyfor

$14,000,3020X6,shareholders’equityofScompanywasshare

capital$2,000,000andretainedearnings$5,000,000.

[答疑编号811100105]

AnalysisofInvestment

Fairvalueofshareholders’equityofScompany

Sharecapital$2,000,000

Retainedearnings5,000,000

Fairvalueofequityacquired$7,000,000

Costofinvestment14,000,000

Goodwill$7,000,000

LectureExample3

OnDec.20,2007，LcompanyacquiredallofthenetastsofMcompanyunder

acquisitionmethod,acquisition,

thecarryingvaluedandthefairvalueofM’sastsandtheliabilitiesaretho

inthefollowingtable:

公司使用购买法完成企业合并，取得M公司的净资产，在合并前M公司的资产和负债的

账面价值及公允价值如下：

CarryingvalueFairvalue

Asts

Bankdeposit60,00060,000

Accountreceivable140,000130,000

Inventory180,000230,000

land50,000100,000

Fixedasts550,000850,000

Intangibles—patents50,000

Totalasts980,0001,420,000

Liabilities

Accountspayable60,00060,000

Notespayable130,000115,000

Otherliabilities40,00045,000

Totalliabilities230,000220,000

Netasts750,0001,200,000

AssumedthatLcompanypaidcash$400，000andissued50000commonshare,par

value$10,atthevalueof$20astheconsideration.

[答疑编号811100106]

假定L公司支付现金400，000元，并发行面值为10元、市价为20元的普通股50000

股，来取得M公司的净资产。L公司记录此合并会计分录为

记录投资成本：

Dr：Long-termequityinvestment—Mcompany1，400，000

Cr：Bankdeposit400，000

Sharecapital500，000

Capitalrerve500，000

借：长期股权投资—M公司1，400，000

贷：银行存款400，000

股本500，000

资本公积500，000

按公允价值把投资成本分配可辨认的资产和负债，并记录商誉:

Dr：Bankdeposit60，000

Accountreceivable130，000

Inventory230，000

Land100，000

Fixedasts850，000

Intangibleasts—patent50,000

Intangibleasts—goodwill200，000

Cr：Accountablepayable60，000

Notepayable115，000

Otherliabilites45，000

Long-termequityinvestment—Mcompany1，400，000

借：银行存款600，000

应收账款（净）130，000

存货230，000

土地100，000

固定资产（净）850，000

无形资产—专利权50,000

无形资产—商誉200，000

贷：应付账款60，000

应付票据115，000

其他负债45，000

长期股权投资—M公司1，400，000

LectureExample4

ALtdowns100%llonconsolidationis$ndofyears

1and2,impairmentlossof$100aretoberecognid.

[答疑编号811100107]

consolidationentryof1styear:

Dr：Impairmentloss100

Cr：Accumulatedimpairmentloss–Goodwill100

consolidationentryof2ndyear:

Dr：Impairmentloss100

Openingretainedearnings100

Cr：Accumulatedimpairmentloss–Goodwill200