注会英语accountingfinancial coststrategy.docVIP

Unit two Accounting 会计 1．长期股权投资 2．资产减值 3．股份支付 4．企业合并 5．金融工具 6．收入确认 7．合并财务报表 一、Long-term Equity Investments、Business Combinations and Consolidated Financial Statement 1．Accounting Standards for Enterprises No.2 - Long-term Equity Investments 4．Accounting Standards for Enterprises No.20 - Business Combinations 7．Accounting Standards for Enterprises No.33 - Consolidated Financial Statement （一）Key words Initial measurement 初始计量 Subsequent measurement 后续计量 consideration 对价 capital reserve 资本公积 retained earning 留存收益 merger and acquisition 并购（兼并和收购） Business combination under the same control 同一控制下的企业合并 Combining party 合并方 Combined party 被合并方 Combining date 合并日 Business combination under the different control 非同一控制下的企业合并 Acquirer 购买方 Acquiree 被购买方 Acquisition date 购买日 cost method 成本法 equity method 权益法 acquisition method 购买法 control 控制 joint control 共同控制 significant influence 重大影响 subsidiary 子公司 associate 联营企业 joint venture 合资（合营）企业 step acquisition 多次收购达到控制 non-controlling interest 少数股东权益 goodwill 商誉 negative goodwill 负商誉 adjusting entries 调整分录 eliminate inter-company items 抵消公司间往来项目 （二）Key sentences 1．Business Combinations For the merger of enterprises under the same control, if the consideration of the merging enterprise is that it makes payment in cash, transfers non-cash assets or bear its debts, it shall, on the date of merger, regard the share of the book value of the owners equity of the merged enterprise as the initial cost of the long-term equity investment. The difference between the initial cost of the long-term equity investment and the payment in cash, non-cash assets transferred as well as the book value of the debts borne by the merging party shall offset against the capital reserve. If the capital reserve is insufficient to dilute, the retained earnings shall be adjusted. 同一控制下的企业合并，合并方以支付现金、转让非现金资产或承担债务方式作为合并对价的，应当在合并日按照取得被合并方所有者权益账面价值的份额作为长期股权投资的初始投资成本。长期股权投资初始投资成本与支付的现金、转让的非现金资产以及所承担债务账面价值之间的差额，应当调整资本公积(资本溢价或股本溢价)；资本公积(资本溢价或股本溢价)不足冲减的，调整留存收益。 If