<div style="font-weight: 400;"><div id="safari-reader-element-marker" style="position: relative; top: 2%;"></div>
<h1 class="clear">脑图</h1>
<h1 class="clear">正文</h1>
<h2 class="clear">P1准备工作和考核标准</h2>
<p><a href="https://www.bilibili.com/video/BV197411T7t8?t=20.0" target="_top">P1准备工作和考核标准</a></p>
<p>会计2019 CPA</p>
<ul>
<li>
<p><a href="https://www.bilibili.com/video/BV197411T7t8?t=21.678501#t=21.68" target="_top">00:21</a>
课程书籍来源</p>
</li>
<li>
<p><a href="https://www.bilibili.com/video/BV197411T7t8?t=53.388742#t=53.39" target="_top">00:53</a></p>
</li>
</ul>
<p>课程资源： 课前预习小测（学习通平台）-要求-成绩评定</p>
<ul>
<li><a href="https://www.bilibili.com/video/BV197411T7t8?t=145.409999#t=02:25.41" target="_top">02:25</a></li>
</ul>
<p>课程资源：章节小测-要求-成绩评定</p>
<ul>
<li><a href="https://www.bilibili.com/video/BV197411T7t8?t=227.8723#t=03:47.87" target="_top">03:47</a></li>
</ul>
<p>课程资源：正保平台，正保中华会计网校</p>
<ul>
<li><img decoding="async" src="https://majiablog.cn/202406b%e7%ab%99%e9%ab%98%e8%b4%a2%e8%af%be%e7%a8%8b%e7%ac%94%e8%ae%b0/attachments/%E3%80%90%E9%AB%98%E7%BA%A7%E8%B4%A2%E5%8A%A1%E4%BC%9A%E8%AE%A1%E3%80%91%E7%BD%91%E8%AF%BE%E5%BD%95%E5%83%8FPT4M49.92S.webp" alt="教学计划"> <a href="https://www.bilibili.com/video/BV197411T7t8?t=289.919616#t=04:49.92" target="_top">04:49</a></li>
</ul>
<p>掌上高效APP就是正保 注会的课程。</p>
<h2 class="clear">P2非货币性资产交换剪辑</h2>
<p><a href="https://www.bilibili.com/video/BV197411T7t8?t=5.4&p=2" target="_top">非货币性资产交换剪辑</a></p>
<p>退出网页全屏可以切换播放的视频章节</p>
<h3 class="clear">企业会计准则7号</h3>
<ul>
<li><a href="https://www.bilibili.com/video/BV197411T7t8?t=85.801725#t=01:25.80" target="_top">01:25</a></li>
</ul>
<h4 class="clear">准则演变过程</h4>
<p>：持有待售和非持有待售-》换出资产的账面价值-》商业实质概念明确了公允价值的地位和作用</p>
<ul>
<li><a href="https://www.bilibili.com/video/BV197411T7t8?t=183.158606#t=03:03.16" target="_top">03:03</a></li>
</ul>
<h4 class="clear">准则的范围：</h4>
<ol>
<li>存货</li>
<li>涉及企业合并：准则20号，2号（长期股权投资），33号(合并财务报表)</li>
<li>22号金融工具确认和计量的金融资产，23号金融资产转移</li>
<li>21号租赁准则：使用权资产和应收融资租赁款</li>
<li>股东和企业交换资产：权益性交易</li>
</ol>
<ul>
<li><a href="https://www.bilibili.com/video/BV197411T7t8?t=428.293713#t=07:08.29" target="_top">07:08</a></li>
</ul>
<h4 class="clear">焦点问题：</h4>
<ol>
<li>换入资产价值的计量？</li>
<li>是否采用公允价值？</li>
<li>是否确认收益（损益产生）,如何计算？</li>
</ol>
<ul>
<li><a href="https://www.bilibili.com/video/BV197411T7t8?t=521.241159#t=08:41.24" target="_top">08:41</a></li>
</ul>
<h4 class="clear">案例：天威保变2013.11资产置换</h4>
<h5 class="clear">连续两年亏损两个风险：股票退市和债券暂停交易</h5>
<p>与保定天威集团进行资产置换</p>
<ul>
<li><a href="https://www.bilibili.com/video/BV197411T7t8?t=582.291116#t=09:42.29" target="_top">09:42</a></li>
</ul>
<p><img decoding="async" src="https://upload-images.jianshu.io/upload_images/21597556-5a8bee10dba71474.png" alt="20240624122151Obsidian_zDxli84C7M.png"></p>
<p>从左图看出兵装集团间接和直接持股天威保变51.3%</p>
<p>换入资产：主营业务有盈利
换出资产：亏损的资产，这样大股东的资产就只用到了主营业务上。</p>
<ul>
<li><a href="https://www.bilibili.com/video/BV197411T7t8?t=728.194037#t=12:08.19" target="_top">12:08</a></li>
</ul>
<p>东方财富网查看信息</p>
<ul>
<li><a href="https://www.bilibili.com/video/BV197411T7t8?t=753.567907#t=12:33.57" target="_top">12:33</a></li>
</ul>
<p>保变-》保定电器 改名后的年报，通过置换逃脱了ST的命运</p>
<ul>
<li><a href="https://www.bilibili.com/video/BV197411T7t8?t=858.755681#t=14:18.76" target="_top">14:18</a></li>
</ul>
<h4 class="clear">本章主要内容</h4>
<h5 class="clear">主要内容：</h5>
<ol>
<li>非货币性资产交换的概念</li>
<li>以公允价值计量的会计处理</li>
<li>以成本模式计量的会计处理</li>
<li>多项非货币型资产交换的会计处理</li>
</ol>
<h5 class="clear">会计处理徐明确的问题</h5>
<ol>
<li>换入资产何时确认</li>
<li>换入资产如何计量</li>
<li>换出资产如何终止确认</li>
<li>处理过程中是否确认损益</li>
</ol>
<h6 class="clear">非货币型资产交换的概念</h6>
<ul>
<li><a href="https://www.bilibili.com/video/BV197411T7t8?t=997.779019#t=16:37.78" target="_top">16:37</a>

<strong>货币型资产</strong></li>
</ul>
<ol>
<li>货币资金</li>
<li>以固定或可确定金额收取的资产：列如
应收账款，应收票据，准备持有至到期的债券投资</li>
<li>预付账款-投票（一分钟）

思考：将来是否可以收到可确定金额的资产，提前把钱给别人，收到的是货物价值不明，所以非货币性资产。

<strong>非货币型资产</strong>

货币型资产以外的资产（排除法定义）例如：存货，固定资产，投资性房地产，交易性金融资产，无形资产，长期股权投资，不准备持有至到期的债券投资。

<strong>非货币性资产交换</strong>

交易双方主要以存货，固定资产，无形资产和长期股权投资等非货币性资产进行的交换，该交换一般不涉及货币型资产。或只涉及少量货币型资产即补价。

<strong>少量补价</strong>

较重货币型资产占整个交易额<25%,若>=25%,采用<strong>收入</strong>准则。</li>
</ol>
<ul>
<li>
<p><a href="https://www.bilibili.com/video/BV197411T7t8?t=1635.710697#t=27:15.71" target="_top">27:15</a>

测试题1：BDE

解疑：

应收：是货币型资产

专利：是无形资产，非货币性资产

测试题2：C

汇票：应收票据固定性资产，货币资产

测试题3：B

债券投资：默认持有到期固定资产货币型，其他债券投资不是持有到期非货币性

测试题4：ACD

A：非，非-固定资产，25/75>25%

B: 非，非-土地使用权，1000/5000=25%
C：非，是(是有固定金额的货币性资产)，D: 商业票据（汇票）是货币型资产。</p>
</li>
<li>
<p><a href="https://www.bilibili.com/video/BV197411T7t8?t=2226.275692#t=37:06.28" target="_top">37:06</a></p>
</li>
</ul>
<h6 class="clear">非货币性资产交换的确认和计量</h6>
<p><strong>换入资产的确认</strong>：企业应当在换入资产符合资产定义并满足资产确认条件时予以确认。

<strong>换出资产的终止确认：</strong> 企业应当在换出资产满足资产终止确认条件时予以终止确认。

<strong>换入计量基础：</strong> 换入资产有两种计量基础：公允价值（满足一定条件）；账面价值。</p>
<ul>
<li><a href="https://www.bilibili.com/video/BV197411T7t8?t=2282.755681#t=38:02.76" target="_top">38:02</a></li>
</ul>
<p>*公允价值计量基础同时满足两个条件：</p>
<ol>
<li>交易具有商业实质</li>
<li>换出或换入资产公允价值能够可靠计量

<strong>公允价值的确定：</strong></li>
<li>本身存在活跃市场</li>
<li>同类存在活跃市场</li>
<li>采用估值技术可以确定

<strong>商业实质的判断：</strong></li>
<li>未来现金流量风险，时间，金额不同</li>
<li>未来现金流量现值不同，差额与换入与换出资产公允价值差额相比较大。</li>
</ol>
<ul>
<li><a href="https://www.bilibili.com/video/BV197411T7t8?t=2348.81059#t=39:08.81" target="_top">39:08</a></li>
</ul>
<h6 class="clear">非同类资产之间的交换一般具有商业实质</h6>
<p>存货与固定资产-时间

无形资产与长期股权投资-风险
商标权与专业技术-金额</p>
<h6 class="clear">同理资产之间的交换判断商业实质视情况而定。</h6>
<p>非货币性资产交换要达到资源的合理配置，交换双方都是收益的。（案例本质：A用土地换股权B用股权换土地）</p>
<p>一般不需要判断商业实质</p>
<ul>
<li><a href="https://www.bilibili.com/video/BV197411T7t8?t=2539.866038#t=42:19.87" target="_top">42:19</a>
第二讲预习要求–超星学习通平台完成课前预习，周六发放，周一前完成，老师评阅后可查看答案。</li>
</ul>
<h2 class="clear">P3非货币性资产交换</h2>
<p><a href="https://www.bilibili.com/video/BV197411T7t8?t=1.5&p=3" target="_top">P3非货币性资产交换</a></p>
<ul>
<li><a href="https://www.bilibili.com/video/BV197411T7t8?t=127.554303#t=02:07.55" target="_top">02:07</a></li>
</ul>
<h3 class="clear">非货币型资产交换会计处理</h3>
<h4 class="clear">计量模式</h4>
<h4 class="clear">公允价值模式条件</h4>
<p>存在公允价值
交易具有商业实质</p>
<h5 class="clear">公允价值模式</h5>
<h5 class="clear">账面价值模式</h5>
<p>账面价值模式条件：无</p>
<ul>
<li><a href="https://www.bilibili.com/video/BV197411T7t8?t=228.344304#t=03:48.34" target="_top">03:48</a></li>
</ul>
<h4 class="clear">非货币性资产交换会计处理-公允价值模式</h4>
<h5 class="clear">公允价值模式处理原则</h5>
<p>非货币性资产交换具有商业实质切公允价值能够可靠计量的，应当以换出资产的公允价值和应付的相关税费作为换入资产的成本。</p>
<ol>
<li>换入资产–换出资产公允价值
— 换入资产公允价值（若更可靠）</li>
<li>换出资产–处置</li>
<li>损益—处置损益</li>
</ol>
<h3 class="clear">复习：资产处置的会计处理</h3>
<p>课前预习小测情况</p>
<ol>
<li>出售存货–提问1</li>
<li>处置固定资产</li>
<li>处置无形资产–提问2</li>
<li>处置长期股权投资</li>
<li>处置交易性金融资产–提问3</li>
<li>处置投资性房地产–提问4</li>
</ol>
<ul>
<li><a href="https://www.bilibili.com/video/BV197411T7t8?t=559.326885#t=09:19.33" target="_top">09:19</a></li>
</ul>
<h4 class="clear">非货币性资产交换会计处理-账面价值模式</h4>
<h5 class="clear">账面价值处理模式原则：</h5>
<p>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单还如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。</p>
<ol>
<li>换入资产–以换出资产账面价值计量</li>
<li>换出资产–按账面价值结转
<ol>
<li>固定资产的账面价值？原值-tanjiao-折旧-减值</li>
<li>无形资产的账面价值？</li>
<li>存货的账面价值？</li>
</ol>
</li>
<li>损益–<strong>不确认损益</strong></li>
</ol>
<ul>
<li><a href="https://www.bilibili.com/video/BV197411T7t8?t=640.063718#t=10:40.06" target="_top">10:40</a></li>
</ul>
<h6 class="clear">公允价值模式案例（都是文字+数字描述）：</h6>
<ul>
<li><a href="https://www.bilibili.com/video/BV197411T7t8?t=654.840922#t=10:54.84" target="_top">10:54</a></li>
</ul>
<p>简化案例描述的信息：两家公司固定资产和存货的非货币性交换-公允价值模式处理</p>
<p><img decoding="async" src="https://upload-images.jianshu.io/upload_images/21597556-c90d3d7ec12b232e.png" alt="20240624174740Obsidian_5Qc9fnLJNd.png"></p>
<p>问题：出售机器设备税率？
注意税率最新改为13%</p>
<blockquote style="font-style: italic;">
<p>[!IMPORT]

借贷要记牢，借是左边称，贷是右边称。
在资产负债表中，借表示增加，贷表示减少。在收入方面，借表示增加，贷表示减少；而在费用方面，借表示减少，贷表示增加。在资本方面，借表示增加，贷也表示增加。</p>
</blockquote>
<blockquote style="font-style: italic;">
<p>[!Question]

<img decoding="async" src="https://upload-images.jianshu.io/upload_images/21597556-311f4882f5988025.png" alt="2406262055511510.png">

对于B是主营业务收入和成本？
中财，高财？</p>
</blockquote>
<p>思考：上述案例信息不变，A公司向B公司支付补价10万元，如何会计处理？</p>
<p><strong>以换出定换入</strong>：106.5+10</p>
<p><img decoding="async" src="https://upload-images.jianshu.io/upload_images/21597556-2eaceb5cff2cda76.png" alt="20240626211308Obsidian_x7Go5bgVYn.png"></p>
<p><strong>有证据证明换入价值更可靠</strong>：

<img decoding="async" src="https://upload-images.jianshu.io/upload_images/21597556-2d7315fb854d658e.png" alt="20240626211657Obsidian_Efn0RNHJ9m.png"></p>
<p><strong>无商业实质-账面价值</strong></p>
<p>有借必有贷，借贷必平衡。

<img decoding="async" src="https://upload-images.jianshu.io/upload_images/21597556-54fb7c0e22196386.png" alt="20240626212228Obsidian_O5FtsAbak7.png"></p>
<p><strong>没有公允价值:按账面价值开票</strong></p>
<p><img decoding="async" src="https://upload-images.jianshu.io/upload_images/21597556-1262affb360c982d.png" alt="20240626212401Obsidian_A7ohhKnXHg.png"></p>
<ul>
<li><a href="https://www.bilibili.com/video/BV197411T7t8?t=1776.302515#t=29:36.30" target="_top">29:36</a></li>
</ul>
<p>案例2不同资产交换税比列不同：

<img decoding="async" src="https://upload-images.jianshu.io/upload_images/21597556-308d7791b9985f74.png" alt="20240626214626Obsidian_Y5VgslPuTN.png"></p>
<ul>
<li>
<p><a href="https://www.bilibili.com/video/BV197411T7t8?t=2020.367368#t=33:40.37" target="_top">33:40</a>

例题3：账面价值莫斯

<img decoding="async" src="https://upload-images.jianshu.io/upload_images/21597556-87c5e78b0d735d67.png" alt="20240626214945Obsidian_UYeIPsJmMh.png"></p>
</li>
<li>
<p><a href="https://www.bilibili.com/video/BV197411T7t8?t=2055.970873#t=34:15.97" target="_top">34:15</a>
测试-案例5：拿固定资产轿车换非专利技术</p>
</li>
</ul>
<p><img decoding="async" src="https://upload-images.jianshu.io/upload_images/21597556-a5c5238d3ccc94dc.png" alt="20240626214945Obsidian_UYeIPsJmMh.png"></p>
<ul>
<li><a href="https://www.bilibili.com/video/BV197411T7t8?t=2198.471059#t=36:38.47" target="_top">36:38</a></li>
</ul>
<h3 class="clear">多项资产交换</h3>
<p><img decoding="async" src="https://upload-images.jianshu.io/upload_images/21597556-5216131596db126a.png" alt="20240626215604Obsidian_xa3ReU5OH1.png"></p>
<p><img decoding="async" src="https://upload-images.jianshu.io/upload_images/21597556-5cf545918cdbba50.png" alt="2406262158451511.png"></p>
<p><strong>不知道乙的公允价值分配率用账面价值</strong></p>
<p><img decoding="async" src="https://upload-images.jianshu.io/upload_images/21597556-4de901d07712c6c5.png" alt="2406262159371512.png"></p>
<p><strong>不知道自己的公允价值，既用乙的公允价值又用乙的分配率</strong></p>
<p><img decoding="async" src="https://upload-images.jianshu.io/upload_images/21597556-c925d4a002c22f03.png" alt="2406262203401513.png"></p>
<p><strong>都不知道公允价值：分配率永远找乙公司</strong></p>
<p><img decoding="async" src="https://upload-images.jianshu.io/upload_images/21597556-a8e403d1401d2088.png" alt="20240626220412Obsidian_4dkrlUWYBp.png"></p>
<ul>
<li>
<p><a href="https://www.bilibili.com/video/BV197411T7t8?t=2367.666789#t=39:27.67" target="_top">39:27</a>

例题18-4 ：已经按13%税率计算了

<img decoding="async" src="https://upload-images.jianshu.io/upload_images/21597556-931426359a5fa41e.png" alt="20240626220659Obsidian_fAp6jAivld.png"></p>
</li>
<li>
<p><a href="https://www.bilibili.com/video/BV197411T7t8?t=2415.498478#t=40:15.50" target="_top">40:15</a>

案例18-5

<img decoding="async" src="https://upload-images.jianshu.io/upload_images/21597556-eaea3dcbf3d0b0b3.png" alt="20240626221044Obsidian_0cLl3KjJdC.png"></p>
</li>
<li>
<p><a href="https://www.bilibili.com/video/BV197411T7t8?t=2435.258944#t=40:35.26" target="_top">40:35</a>

<img decoding="async" src="https://upload-images.jianshu.io/upload_images/21597556-35e92ff6b057e70f.png" alt="20240626221205Obsidian_9ZKUebnNlO.png"></p>
</li>
</ul>
<h3 class="clear">本章小结</h3>
<ol>
<li>基本概念（货币性资产，非货币性资产，非货币性资产交换（重点））</li>
<li>非货币性资产交换的会计处理—公允价值模式（重点）</li>
<li>非货币性性资产交换的会计处理–账面价值模式（重点）</li>
<li>多项资产交换的会计处理—公允价值模式</li>
<li>多项资产交换的会计处理–账面价值模式。</li>
</ol>
<p><strong>章节作业和课前预习</strong></p>
<p><img decoding="async" src="https://upload-images.jianshu.io/upload_images/21597556-5245a3c4fc85d175.png" alt="20240626221538Obsidian_fxzd02EnCq.png"></p>
<h2 class="clear">P4债务重组</h2>
<p><a href="https://www.bilibili.com/video/BV197411T7t8?t=1.3&p=4" target="_top">P4债务重组</a></p>
<ul>
<li><a href="https://www.bilibili.com/video/BV197411T7t8?t=6.700597#t=6.70" target="_top">00:06</a></li>
</ul>
<p>参考文献：企会准则12号</p>
<ul>
<li><a href="https://www.bilibili.com/video/BV197411T7t8?t=70.393079#t=01:10.39" target="_top">01:10</a>

<strong>演变历程：改的核心内容债务重组的过程是否产生损益</strong>
06年正式完成</li>
</ul>
<p><img decoding="async" src="https://upload-images.jianshu.io/upload_images/21597556-0f19eba505d31769.png" alt="2406271055491514.png"></p>
<ul>
<li><a href="https://www.bilibili.com/video/BV197411T7t8?t=356.326515#t=05:56.33" target="_top">05:56</a></li>
</ul>
<p>19年：
跟金融工具有关的让金融工具去管；跟企业合并有关的让企业合并去管；以股东身份有关的都是权益性交易就跟损益没有关系了，差额放到资本公积。</p>
<p><img decoding="async" src="https://upload-images.jianshu.io/upload_images/21597556-92cc27dab58af7bf.png" alt="20240627113514Obsidian_caM2gsQWvU.png"></p>
<ul>
<li><a href="https://www.bilibili.com/video/BV197411T7t8?t=399.013239#t=06:39.01" target="_top">06:39</a></li>
</ul>
<p>测试案例：A是st公司，B收购A并承担A的负债。</p>
<p><img decoding="async" src="https://upload-images.jianshu.io/upload_images/21597556-c808d49ee59d420f.png" alt="20240627114106Obsidian_BY8SBgTCYi.png"></p>
<p>测试案例2：</p>
<p><img decoding="async" src="https://upload-images.jianshu.io/upload_images/21597556-cff9d996b5057671.png" alt="20240627114353Obsidian_axb3vvZ6Dg.png"></p>
<h3 class="clear">讨论焦点</h3>
<ol>
<li>概念界定</li>
<li>是否引入公允价值？</li>
<li>损益如何处理？</li>
</ol>
<ul>
<li><a href="https://www.bilibili.com/video/BV197411T7t8?t=854.906929#t=14:14.91" target="_top">14:14</a></li>
</ul>
<p>案例1：东北特钢债务重组</p>
<ul>
<li>
<p><a href="https://www.bilibili.com/video/BV197411T7t8?t=889.078429#t=14:49.08" target="_top">14:49</a>
债权评级</p>
</li>
<li>
<p><a href="https://www.bilibili.com/video/BV197411T7t8?t=908.151013#t=15:08.15" target="_top">15:08</a></p>
</li>
</ul>
<p>债权到期2016年3月所以董事长2016年顶不住自杀了</p>
<ul>
<li>
<p><a href="https://www.bilibili.com/video/BV197411T7t8?t=970.044352#t=16:10.04" target="_top">16:10</a>

<strong>重组方案</strong>

<img decoding="async" src="https://upload-images.jianshu.io/upload_images/21597556-8dccef8a3ad3712a.png" alt="20240627115226Obsidian_p04o6rWvJO.png"></p>
</li>
<li>
<p><a href="https://www.bilibili.com/video/BV197411T7t8?t=1035.872969#t=17:15.87" target="_top">17:15</a></p>
</li>
</ul>
<h3 class="clear">本章主要内容及明确问题</h3>
<h4 class="clear">主要内容</h4>
<ol>
<li>债务重组的概念</li>
<li>以资产清偿债务的会计处理</li>
<li>将债务转增资本的会计处理</li>
<li>修改其他债务条件的会计处理</li>
<li>组合方式的会计处理</li>
</ol>
<h4 class="clear">会计处理需明确的问题</h4>
<ol>
<li>债务人偿还出的资产如何终止确认</li>
<li>债权人取的资产如何确认计量</li>
<li>债转股如何处理</li>
<li>处理过程中是否确认损益。</li>
</ol>
<ul>
<li><a href="https://www.bilibili.com/video/BV197411T7t8?t=1107.785368#t=18:27.79" target="_top">18:27</a></li>
</ul>
<h3 class="clear">债务重组的概念</h3>
<h4 class="clear">债务重组</h4>
<p>是指在不改变交易对手方的情况下，经债权人和债务人协定或法院裁定，就清偿债务的时间，金额或方式等重新达成协议的交易。</p>
<p><strong>注意：</strong>
2019准则变化，新准则不再强调债权人做出让步，债务人出现财务困难。</p>
<h4 class="clear">债务重组方式</h4>
<p>债务重组一般包括下列方式，或下列一种以上方式的组合：</p>
<ol>
<li>债务人以资产清偿债务</li>
<li>债务人将债务转为权益工具</li>
<li>除1，2外，采用调整债务本金，改变债务利息，变更还款期限 等方式修改债权和债务的其他条款，形成新的债权和重组债务。</li>
</ol>
<ul>
<li>
<p><a href="https://www.bilibili.com/video/BV197411T7t8?t=1248.79211#t=20:48.79" target="_top">20:48</a></p>
</li>
<li>
<p><a href="https://www.bilibili.com/video/BV197411T7t8?t=1288.455469#t=21:28.46" target="_top">21:28</a>

<img decoding="async" src="https://upload-images.jianshu.io/upload_images/21597556-f31f41e3f2ca6082.png" alt="20240627120508Obsidian_7h6ph3ht8w.png"></p>
</li>
<li>
<p><a href="https://www.bilibili.com/video/BV197411T7t8?t=1361.867135#t=22:41.87" target="_top">22:41</a></p>
</li>
</ul>
<h5 class="clear">用债权偿还债务</h5>
<ul>
<li><a href="https://www.bilibili.com/video/BV197411T7t8?t=1367.816076#t=22:47.82" target="_top">22:47</a></li>
</ul>
<p><img decoding="async" src="https://upload-images.jianshu.io/upload_images/21597556-884d04a9e15788fe.png" alt="20240627120831Obsidian_f8U1k6vAHc.png"></p>
<h3 class="clear">债务重组的会计处理–以资产清偿债务</h3>
<ul>
<li><a href="https://www.bilibili.com/video/BV197411T7t8?t=1791.760783#t=29:51.76" target="_top">29:51</a></li>
</ul>
<p><img decoding="async" src="https://upload-images.jianshu.io/upload_images/21597556-dd26b70bd3d8c8e1.png" alt="20240627122904Obsidian_7qRvPuG5wD.png"></p>
<ul>
<li>
<p><a href="https://www.bilibili.com/video/BV197411T7t8?t=1824.101441#t=30:24.10" target="_top">30:24</a></p>
</li>
<li>
<p><a href="https://www.bilibili.com/video/BV197411T7t8?t=1980.445454#t=33:00.45" target="_top">33:00</a>

例题19-1

<img decoding="async" src="https://upload-images.jianshu.io/upload_images/21597556-ecc5eca6be35a349.png" alt="20240627124059Obsidian_2eeLcW6Eid.png"></p>
</li>
<li>
<p><a href="https://www.bilibili.com/video/BV197411T7t8?t=2180.448556#t=36:20.45" target="_top">36:20</a></p>
</li>
</ul>
<p><strong>会计分录</strong>

<img decoding="async" src="https://upload-images.jianshu.io/upload_images/21597556-daf9314d106e0b0f.png" alt="20240627124748Obsidian_YAQAfUtECA.png"></p>
<p>提问：坏账准备124000

<img decoding="async" src="https://upload-images.jianshu.io/upload_images/21597556-314562be17cb6c71.png" alt="20240627124911Obsidian_i465HB477f.png"></p>
<p>提问：坏账准备125000

<img decoding="async" src="https://upload-images.jianshu.io/upload_images/21597556-e43a2cac8d719669.png" alt="20240627125021Obsidian_BcpoR6pqcA.png"></p>
<p>提问：甲乙公司原债务我226000?会计如何处理</p>
<p><img decoding="async" src="https://upload-images.jianshu.io/upload_images/21597556-1028510e719ee01d.png" alt="20240627125021Obsidian_BcpoR6pqcA.png"></p>
<p>提问：乙公司债务重组的损益受哪些因素的影响？
甲公司的损益受哪些因素的影响？</p>
<ul>
<li><a href="https://www.bilibili.com/video/BV197411T7t8?t=2574.699171#t=42:54.70" target="_top">42:54</a>

例题19-

<strong>分析过程</strong>

<img decoding="async" src="https://upload-images.jianshu.io/upload_images/21597556-f26f2db9ee940d6e.png" alt="20240627131240Obsidian_xnaP4tVYpJ.png"></li>
</ul>
<p><strong>会计分录</strong></p>
<ul>
<li>
<p><a href="https://www.bilibili.com/video/BV197411T7t8?t=2825.135368#t=47:05.14" target="_top">47:05</a>

<img decoding="async" src="https://upload-images.jianshu.io/upload_images/21597556-ca1ef37f8b63a74e.png" alt="20240627131606Obsidian_fG1YZJunGx.png"></p>
</li>
<li>
<p><a href="https://www.bilibili.com/video/BV197411T7t8?t=2845.077481#t=47:25.08" target="_top">47:25</a></p>
</li>
</ul>
<p>测试–案例4：两个疑问：结合收入支出概念？

<img decoding="async" src="https://upload-images.jianshu.io/upload_images/21597556-7fe30109d5828fd3.png" alt="20240627132722Obsidian_HgxmGVPoGW.png"></p>
<p><img decoding="async" src="https://upload-images.jianshu.io/upload_images/21597556-eedec501e20898b0.png" alt="20240627132722Obsidian_HgxmGVPoGW.png"></p>
<ul>
<li><a href="https://www.bilibili.com/video/BV197411T7t8?t=3137.186811#t=52:17.19" target="_top">52:17</a>
思考：债务重组过程中双方损益的形成原因</li>
</ul>
<p><strong>债务人</strong>：</p>
<ol>
<li>处置非货币性资产（资公允-资账面）</li>
<li>债务重组得到的让步（差额）

<strong>债权人</strong>： 债务重组做出的让步（可能涉及税：并不是所有让步都影响到当期损益，坏账准备就不是当期损益）–前期坏账准备。</li>
</ol>
<h3 class="clear">债务重组会计处理–债务转为资本</h3>
<p><strong>原则</strong>：

<img decoding="async" src="https://upload-images.jianshu.io/upload_images/21597556-81f686f93113971f.png" alt="20240627133748Obsidian_N61l5XAjVN.png"></p>
<p><strong>会计分录</strong></p>
<ul>
<li><a href="https://www.bilibili.com/video/BV197411T7t8?t=3407.978338#t=56:47.98" target="_top">56:47</a>

<img decoding="async" src="https://upload-images.jianshu.io/upload_images/21597556-4023c1b23c38fcb5.png" alt="20240627134004Obsidian_ppDVc01yTV.png"></li>
</ul>
<p>例题19-3:分析+分录

<img decoding="async" src="https://upload-images.jianshu.io/upload_images/21597556-6c5ffab4f75722be.png" alt="20240627134320Obsidian_in1AQVvC6X.png"></p>
<p>测试案例5：</p>
<p><img decoding="async" src="https://upload-images.jianshu.io/upload_images/21597556-62a9eb83dbda0548.png" alt="20240627134912Obsidian_vy4Mu8A8fF.png"></p>
<h3 class="clear">本章小结</h3>
<ol>
<li>基本概念（债务重组，债务重组的方式，债务重组准则的范围）（重点）</li>
<li>债务重组会计处理–资产偿债</li>
<li>债务重组会计处理–债务转为资本（重点）</li>
<li>债务重组会计处理-修改债务条件</li>
<li>债务重组会计处理–综合方式</li>
</ol>
<p>4，5录了小视频学习通学习。

<img decoding="async" src="https://upload-images.jianshu.io/upload_images/21597556-71509c47d6dda1c1.png" alt="20240627135215Obsidian_KA43gvBo07.png"></p>
<h2 class="clear">P5 外币折算</h2>
<p><a href="https://www.bilibili.com/video/BV197411T7t8?t=5.1&p=5" target="_top">P5 外币折算</a>
参考资料：会计准则19号</p>
<ul>
<li><a href="https://www.bilibili.com/video/BV197411T7t8?t=169.707535#t=02:49.71" target="_top">02:49</a>

<strong>准则演变</strong>

<img decoding="async" src="https://upload-images.jianshu.io/upload_images/21597556-8efe2626421153bd.png" alt="20240627153129Obsidian_ODXJsva0xx.png"></li>
</ul>
<p>什么是会计核算中的外币</p>
<p><img decoding="async" src="https://upload-images.jianshu.io/upload_images/21597556-0e0ec32ee2b36cc4.png" alt="20240627153129Obsidian_ODXJsva0xx.png"></p>
<ul>
<li>
<p><a href="https://www.bilibili.com/video/BV197411T7t8?t=449.20814#t=07:29.21" target="_top">07:29</a>

<img decoding="async" src="https://upload-images.jianshu.io/upload_images/21597556-42238927782232c3.png" alt="20240627153431Obsidian_ZMWUr5dD48.png"></p>
</li>
<li>
<p><a href="https://www.bilibili.com/video/BV197411T7t8?t=495.400564#t=08:15.40" target="_top">08:15</a>
案例：格力18年年报</p>
</li>
</ul>
<p>记账本位币</p>
<p>外币交易时折算方法：即期汇率

<img decoding="async" src="https://upload-images.jianshu.io/upload_images/21597556-4855edb7f15974eb.png" alt="20240627153807Obsidian_ezE5FoD1e1.png"></p>
<ul>
<li><a href="https://www.bilibili.com/video/BV197411T7t8?t=523.823137#t=08:43.82" target="_top">08:43</a>

<img decoding="async" src="https://upload-images.jianshu.io/upload_images/21597556-71e818ad836ea89d.png" alt="20240627155144Obsidian_8M4mxwBFAL.png"></li>
</ul>
<p><img decoding="async" src="https://upload-images.jianshu.io/upload_images/21597556-412ccf19a9000d68.png" alt="20240627155243Obsidian_t4sgN6w3xn.png"></p>
<ul>
<li>
<p><a href="https://www.bilibili.com/video/BV197411T7t8?t=618.91376#t=10:18.91" target="_top">10:18</a>

案例：人民币贬值，带来了什么？

外贸企业，航空公司

<img decoding="async" src="https://upload-images.jianshu.io/upload_images/21597556-c5f3a7f84d1806e1.png" alt="20240627155511Obsidian_jzkh9QnzCy.png"></p>
</li>
<li>
<p><a href="https://www.bilibili.com/video/BV197411T7t8?t=686.685544#t=11:26.69" target="_top">11:26</a></p>
</li>
</ul>
<h3 class="clear">本章主要内容及需要明确问题</h3>
<h4 class="clear">主要内容</h4>
<ol>
<li>记账本位币的确定</li>
<li>外币交易的会计处理</li>
<li>外币报表的折算</li>
</ol>
<h4 class="clear">会计处理需要明确的问题</h4>
<ol>
<li>记账采用哪种货币？何为外币？</li>
<li>选定记账货币后，其他币种如何记账？汇率如何选</li>
<li>外币项目在持有期间，汇率变动如何反应？风险何在？</li>
<li>编制报表用何种货币？</li>
<li>合并报表如何统一？外币报表如何折算？汇率如何选？</li>
</ol>
<ul>
<li><a href="https://www.bilibili.com/video/BV197411T7t8?t=771.491458#t=12:51.49" target="_top">12:51</a></li>
</ul>
<h3 class="clear">外币折算的相关概念</h3>
<h4 class="clear">记账本位币</h4>
<ul>
<li>记账本位币：指企业经营所处的主要经济环境中的货币。</li>
<li>登账货币：记账本位币是企业所选定的登账货币。</li>
<li>外币：企业记账本位币以外的货币叫外币。</li>
<li>主要经济环境：企业主要取得和支出现金的经济环境。使用该环境中的货币最能反映企业主要交易的经济结果。</li>
</ul>
<h4 class="clear">记账本位币的确定</h4>
<p>企业选定记账本位币，应当考虑下列因素：</p>
<ol>
<li>收入。该货币主要影响商品和劳务的销售价格，通常以该货币进行商品和劳务的计价和结算。</li>
<li>支出：该货币主要影响商品和劳务所需的人工，材料和其他费用，通常以该货币进行上述费用的计价和结算</li>
<li><strong>融资活动</strong>获得资金以及保存在经营活动中<strong>收取款项</strong> 时所使用的的货币。在有些情况下，企业根据收支情况难以确定记账本位币，需要在收支的基础上结合融资活动获得的资金或保存从经营活动中收取款项时所使用的货币，进行综合分析后作出判断。</li>
</ol>
<ul>
<li><a href="https://www.bilibili.com/video/BV197411T7t8?t=906.258008#t=15:06.26" target="_top">15:06</a>

测试

<img decoding="async" src="https://upload-images.jianshu.io/upload_images/21597556-6cff7757b7b3cc60.png" alt="20240627172501Obsidian_fT41VosIBh.png"></li>
</ul>
<p>测试案例3：

<img decoding="async" src="https://upload-images.jianshu.io/upload_images/21597556-341e48cdf0d5eb75.png" alt="20240627172627Obsidian_mq7ybhXWli.png"></p>
<ul>
<li><a href="https://www.bilibili.com/video/BV197411T7t8?t=1138.644086#t=18:58.64" target="_top">18:58</a></li>
</ul>
<h3 class="clear">外币折算的相关概念</h3>
<h4 class="clear">境外经营</h4>
<ol>
<li>是指企业在境外的子公司，合营企业，分支机构。</li>
<li>当企业在境内的子公司，联营企业，合营企业或者分支机构，选定的记账本位币不同于企业的记账本位币时，也应当视同境外经营。

<strong>注意</strong>：实质重于形式，不是以地理位置是否境外为判定标准</li>
</ol>
<h4 class="clear">境外经营记账本位币的确定</h4>
<ol>
<li>境外经营对其所从事的活动是否拥有很强的自主性（弱）</li>
<li>境外经营活动中与企业的交易是否在境外经营活动中占有较大的比重（大）</li>
<li>境外经营活动产生的现金流量是否直接影响企业的现金流量，是否可以随时汇回（是）</li>
<li>境外经营活动产生的现金流量是否足以偿还其现有的债务和可预期的债务（否）

<strong>注意</strong>：注重与主经营体之间的关系；顺序判断满足（）中的任何一个回答境外经营需采用母公司相同的记账本位币。</li>
</ol>
<p>如果这四大点不能满足那么就必须和母公司保持一致的记账本位币。如果满足再按前面记账本位币的确定按照收入和支出确定。</p>
<p>案例4：

<img decoding="async" src="https://upload-images.jianshu.io/upload_images/21597556-3dfe5180e10e76cb.png" alt="20240627174023Obsidian_slsaLFyVM5.png"></p>
<ul>
<li><a href="https://www.bilibili.com/video/BV197411T7t8?t=1536.169526#t=25:36.17" target="_top">25:36</a></li>
</ul>
<h4 class="clear">记账本位币的变更</h4>
<ul>
<li>
<p>条件：企业因经营所处的主要经济环境发生重大变化</p>
</li>
<li>
<p>表内：应当采用变更<strong>当日的即期汇率</strong>将所有项目折算为变更后的记账本位币，折算后的金额作为新的记账本位币的历史成本。由于采用同一即期汇率进行折算，<strong>不会产生汇兑差额</strong>。</p>
</li>
<li>
<p>表外：披露变更理由</p>
</li>
<li>
<p>注意：会计信息质量要求—可比性要求。</p>
</li>
<li>
<p><a href="https://www.bilibili.com/video/BV197411T7t8?t=1675.26645#t=27:55.27" target="_top">27:55</a>

<img decoding="async" src="https://upload-images.jianshu.io/upload_images/21597556-4427d2df64725fba.png" alt="20240627174723Obsidian_HMT7BirAHY.png"></p>
</li>
</ul>
<p>报表折算的时候会用到近似汇率。</p>
<ul>
<li><a href="https://www.bilibili.com/video/BV197411T7t8?t=1801.081971#t=30:01.08" target="_top">30:01</a></li>
</ul>
<p><img decoding="async" src="https://upload-images.jianshu.io/upload_images/21597556-89f867366cdeb689.png" alt="20240627174850Obsidian_XTxQAnlqt8.png">

<img decoding="async" src="https://upload-images.jianshu.io/upload_images/21597556-e03a19ae64a3c66b.png" alt="20240627222931Obsidian_QTOS9OB8xE.png"></p>
<p>会计处理：单一交易观点；两项交易观点（我国采用）</p>
<ul>
<li>
<p><a href="https://www.bilibili.com/video/BV197411T7t8?t=1884.670799#t=31:24.67" target="_top">31:24</a>

<img decoding="async" src="https://upload-images.jianshu.io/upload_images/21597556-bb28ffc7f6448ef2.png" alt="20240627223202Obsidian_nDdpwFqJCU.png"></p>
</li>
<li>
<p><a href="https://www.bilibili.com/video/BV197411T7t8?t=1902.642491#t=31:42.64" target="_top">31:42</a>

<img decoding="async" src="https://upload-images.jianshu.io/upload_images/21597556-e4f2fc6f06954c34.png" alt="20240627223540Obsidian_rbhfupyGnu.png"></p>
</li>
<li>
<p><a href="https://www.bilibili.com/video/BV197411T7t8?t=2100.659979#t=35:00.66" target="_top">35:00</a>
会计分账制：美元记美元，欧元记欧元，有多个账本，最后折算。</p>
</li>
</ul>
<p><img decoding="async" src="https://upload-images.jianshu.io/upload_images/21597556-4dc79fb1de168dd7.png" alt="20240627224033Obsidian_fnIYOzTDE1.png"></p>
<ul>
<li>
<p><a href="https://www.bilibili.com/video/BV197411T7t8?t=2283.702998#t=38:03.70" target="_top">38:03</a>

案例21-2：应付美元

<img decoding="async" src="https://upload-images.jianshu.io/upload_images/21597556-3a56d9b624322712.png" alt="20240627224503Obsidian_29MOnfRKbC.png"></p>
</li>
<li>
<p><a href="https://www.bilibili.com/video/BV197411T7t8?t=2373.683833#t=39:33.68" target="_top">39:33</a>

案例21-3：接收美元投资

合同汇率不用看

<img decoding="async" src="https://upload-images.jianshu.io/upload_images/21597556-a65f24344f6b4a8f.png" alt="20240627224738Obsidian_XbIFHxhtYM.png"></p>
</li>
<li>
<p><a href="https://www.bilibili.com/video/BV197411T7t8?t=2427.948431#t=40:27.95" target="_top">40:27</a>
案例21-4：去银行把美元换成人民币</p>
</li>
</ul>
<p><img decoding="async" src="https://upload-images.jianshu.io/upload_images/21597556-977981550f335648.png" alt="20240627225001Obsidian_ZdsvCa6u7D.png"></p>
<ul>
<li><a href="https://www.bilibili.com/video/BV197411T7t8?t=2561.958725#t=42:41.96" target="_top">42:41</a></li>
</ul>
<h3 class="clear">期末调整或结算</h3>
<h4 class="clear">货币性项目：</h4>
<ul>
<li>资产类：库存现金，银行存款，应收账款，其他应收款，长期应收款，债权投资，其他债权投资等。</li>
<li>负债类：应付账款，其他应付款，短期借款，应付债券，长期借款，长期应付款，应付职工薪酬等。</li>
<li>期末调整折算—期末即期汇率—发生时即期汇率或上期期末汇率</li>
<li>差额–汇兑损益—财务费用（费用化）（补充案例6）

— 相关资产（资本化）（例21-5）
—管理费用（筹办期间特殊）</li>
</ul>
<h4 class="clear">非货币性项目：固定资产对汇率不敏感</h4>
<p>（1） 历史成本计量—不折算—不产生差额或者理解为按历史汇率折算

（2） 成本与可变现净值孰低（外币标价）—折算—产生差额—笼统计入资产减值损失：例21-6
（3） 公允价值计量（外币标价）金融资产—折算—差额—笼统计入公允价值变动损益或其他综合损益：例21-7，例21-8 修改</p>
<ul>
<li>
<p><a href="https://www.bilibili.com/video/BV197411T7t8?t=2932.251469#t=48:52.25" target="_top">48:52</a>

<img decoding="async" src="https://upload-images.jianshu.io/upload_images/21597556-429ed0e555942984.png" alt="20240627230649Obsidian_XLeCulhuYn.png"></p>
</li>
<li>
<p><a href="https://www.bilibili.com/video/BV197411T7t8?t=2951.90485#t=49:11.90" target="_top">49:11</a>

例21-5

<img decoding="async" src="https://upload-images.jianshu.io/upload_images/21597556-13dabab2705a90c7.png" alt="20240627231100Obsidian_k5JtlxpnSM.png"></p>
</li>
<li>
<p><a href="https://www.bilibili.com/video/BV197411T7t8?t=3192.293292#t=53:12.29" target="_top">53:12</a>

例21-6：买的存货

<img decoding="async" src="https://upload-images.jianshu.io/upload_images/21597556-5676b5b46859e8e5.png" alt="20240627231926Obsidian_z9VUXIQkPV.png"></p>
</li>
<li>
<p><a href="https://www.bilibili.com/video/BV197411T7t8?t=3299.952575#t=54:59.95" target="_top">54:59</a>

例21-7：买的股票

<img decoding="async" src="https://upload-images.jianshu.io/upload_images/21597556-957293fdc202a24e.png" alt="20240627231926Obsidian_z9VUXIQkPV.png"></p>
</li>
<li>
<p><a href="https://www.bilibili.com/video/BV197411T7t8?t=3389.468965#t=56:29.47" target="_top">56:29</a>

例21-8：老师说书上答案错了：买的股票书上借放到其他债权应该放入其他权益工具投资；替换汇率变化的差额通常放财务费用，存货放存货减值损失，股票（交易金融资产）放公允价值损益，而此案例放到其他综合收益

汇率损益跟中财之前一样。

<img decoding="async" src="https://upload-images.jianshu.io/upload_images/21597556-6b1a48862eb32bcf.png" alt="20240627232110Obsidian_AycWmoPgFu.png"></p>
</li>
<li>
<p><a href="https://www.bilibili.com/video/BV197411T7t8?t=3551.041858#t=59:11.04" target="_top">59:11</a>

<img decoding="async" src="https://upload-images.jianshu.io/upload_images/21597556-6d373f5eea5924d4.png" alt="20240627232851Obsidian_T4GBkTxulq.png"></p>
</li>
<li>
<p><a href="https://www.bilibili.com/video/BV197411T7t8?t=3773.448628#t=1:02:53.45" target="_top">01:02:53</a></p>
</li>
<li>
<p>利润表折算
（想用一笔一笔发生时的汇率，这样会计要累死）所以取近似汇率</p>
</li>
<li>
<p>所有者权益变动表折算</p>
</li>
<li>
<p>资产负债表折算

<img decoding="async" src="https://upload-images.jianshu.io/upload_images/21597556-6dfb137ab766c69d.png" alt="20240627233603Obsidian_dVLk54DHGI.png"></p>
</li>
<li>
<p><a href="https://www.bilibili.com/video/BV197411T7t8?t=3943.145958#t=1:05:43.15" target="_top">01:05:43</a>

例题21-9：

第一步先折利润表

6.4是2015年平均的汇率

<img decoding="async" src="https://upload-images.jianshu.io/upload_images/21597556-94a26da1c766a0b8.png" alt="20240627233828Obsidian_zmVvX2YVz0.png"></p>
</li>
<li>
<p><a href="https://www.bilibili.com/video/BV197411T7t8?t=3956.276433#t=1:05:56.28" target="_top">01:05:56</a>

折所有者权益变动表

<img decoding="async" src="https://upload-images.jianshu.io/upload_images/21597556-3e509dabe4ba1795.png" alt="20240627233939Obsidian_GJ9fqGy8Bj.png"></p>
</li>
<li>
<p><a href="https://www.bilibili.com/video/BV197411T7t8?t=4018.61153#t=1:06:58.61" target="_top">01:06:58</a></p>
</li>
</ul>
<h4 class="clear">资产负债表</h4>
<p><img decoding="async" src="https://upload-images.jianshu.io/upload_images/21597556-cc8fe828b0c98b7b.png" alt="20240627234223Obsidian_NEKFty9Mmg.png"></p>
<ul>
<li><a href="https://www.bilibili.com/video/BV197411T7t8?t=4161.854655#t=1:09:21.85" target="_top">01:09:21</a></li>
<li>资产负债表 -582这个外币折算差额要重新放回所有者权益变动表里。</li>
</ul>
<p>还有一个特殊的报表<strong>现金流量表</strong>：特殊的体系用平均汇率单独折，教材的第23章446页。</p>
<ul>
<li><a href="https://www.bilibili.com/video/BV197411T7t8?t=4260.840273#t=1:11:00.84" target="_top">01:11:00</a></li>
</ul>
<h3 class="clear">本章小结</h3>
<ol>
<li>基本概念（记账本本币，境外经营，记账本本币的确定）（重点）</li>
<li>外币业务的会计处理（记账汇率的选择，会对损益的结转）（重点）</li>
<li>外币报表的折算（不同报表项目折算汇率选择，折算差额的处理）（重点）</li>
</ol>
<ul>
<li><a href="https://www.bilibili.com/video/BV197411T7t8?t=4248.82555#t=1:10:48.83" target="_top">01:10:48</a>

测试–案例7：

<img decoding="async" src="https://upload-images.jianshu.io/upload_images/21597556-86cf6a5a2b59067b.png" alt="20240628000125Obsidian_7dDnqoWQUe.png"></li>
<li><a href="https://www.bilibili.com/video/BV197411T7t8?t=4310.285518#t=1:11:50.29" target="_top">01:11:50</a>
作业和预习；复习</li>
</ul>
<h2 class="clear">P6 租赁</h2>
<p><a href="https://www.bilibili.com/video/BV197411T7t8?t=3.7&p=6" target="_top">租赁</a></p>
<p>参考文献准则21号-租赁</p>
<ul>
<li><a href="https://www.bilibili.com/video/BV197411T7t8?t=27.10909#t=27.11" target="_top">00:27</a></li>
</ul>
<h3 class="clear">演变过程</h3>
<p><img decoding="async" src="https://upload-images.jianshu.io/upload_images/21597556-442d4bf8be5aac49.png" alt="20240628084037Obsidian_fcTuxAXWws.png"></p>
<ul>
<li>
<p><a href="https://www.bilibili.com/video/BV197411T7t8?t=63.699263#t=01:03.70" target="_top">01:03</a>
21号准则应用指南（租赁准则有点难）</p>
</li>
<li>
<p><a href="https://www.bilibili.com/video/BV197411T7t8?t=156.014371#t=02:36.01" target="_top">02:36</a>

演变过程主要变化

<img decoding="async" src="https://upload-images.jianshu.io/upload_images/21597556-400f448af882fe06.png" alt="20240628084347Obsidian_C6L53p3GoX.png"></p>
</li>
<li>
<p><a href="https://www.bilibili.com/video/BV197411T7t8?t=190.541512#t=03:10.54" target="_top">03:10</a></p>
</li>
</ul>
<h3 class="clear">讨论焦点问题</h3>
<ol>
<li>承租人经营租赁资产是否进表：进表</li>
<li>租赁概念的界定（与服务合同的区分）</li>
<li>融资租赁的会计处理</li>
</ol>
<ul>
<li>
<p><a href="https://www.bilibili.com/video/BV197411T7t8?t=276.63883#t=04:36.64" target="_top">04:36</a>

案例南航（上，港，美）三处同时上市

<img decoding="async" src="https://upload-images.jianshu.io/upload_images/21597556-c59aa22bc3488ce9.png" alt="20240628084648Obsidian_eAhjCHZPRW.png"></p>
</li>
<li>
<p><a href="https://www.bilibili.com/video/BV197411T7t8?t=341.726326#t=05:41.73" target="_top">05:41</a>

<img decoding="async" src="https://upload-images.jianshu.io/upload_images/21597556-76173a9251361781.png" alt="20240628084801Obsidian_oIMziOduTT.png"></p>
</li>
<li>
<p><a href="https://www.bilibili.com/video/BV197411T7t8?t=453.171896#t=07:33.17" target="_top">07:33</a></p>
</li>
</ul>
<h3 class="clear">本章主要内容及需明确问题</h3>
<h4 class="clear">主要内容</h4>
<ol>
<li>租赁相关的一系列概念</li>
<li>承租方的会计处理</li>
<li>出租方的会计处理</li>
</ol>
<h4 class="clear">会计处理需明确的问题：</h4>
<ol>
<li>怎么识别租赁合同</li>
<li>承租方不再区分经营性租赁和融资租赁，要求进入资产负债表，会计处理如何？</li>
<li>出租房经营租赁与融资租赁会计处理？</li>
</ol>
<ul>
<li><a href="https://www.bilibili.com/video/BV197411T7t8?t=494.232525#t=08:14.23" target="_top">08:14</a></li>
</ul>
<h4 class="clear">租赁的识别</h4>
<ul>
<li>租赁：指在易订期间内，出租人将资产的使用权与承租人以获取对价的合同。</li>
<li>租赁的识别：如果合同一方让渡了在<strong>一定期间</strong>内控制一项或多项<strong>已识别资产</strong>==使用的权利==以换取对价，则该合同为租赁或者包含租赁。</li>
<li>租赁识别三要素：</li>
</ul>
<ol>
<li>存在一定期间（租赁期）</li>
<li>存在已识别资产</li>
<li>资产提供方向客户转移了对已识别资产使用权的控制</li>
</ol>
<ul>
<li>租赁合同与其他合同的区分：</li>
</ul>
<ol>
<li>服务合同不存在已识别资产—与服务合同工的区分</li>
<li>购销合同转移资产的所有权而不是使用权—与购销合同的区分</li>
<li>运输，保管，仓储等合同资产的使用权并未转移—与运输，保管，仓储合同的区分</li>
<li>借用合同是无偿的无对价—与借用合同的区分。</li>
</ol>
<p>如果对资产有控制权就是租赁，比如班车一天都是你决定，如果只是在晚上去接一下学生是服务合同。</p>
<ul>
<li><a href="https://www.bilibili.com/video/BV197411T7t8?t=799.052171#t=13:19.05" target="_top">13:19</a></li>
</ul>
<h5 class="clear">租赁的基本概念</h5>
<p>续租选择权：如果执行租赁期就算，否则不算。

终止租赁选择权：比如租赁期是3年，你第2年选择不组。

<img decoding="async" src="https://upload-images.jianshu.io/upload_images/21597556-4a86ec8be59bbce0.png" alt="20240628092300Obsidian_565Eujg4Ir.png"></p>
<h5 class="clear">租赁的识—已识别资产判断</h5>
<ul>
<li>
<p><a href="https://www.bilibili.com/video/BV197411T7t8?t=1414.549197#t=23:34.55" target="_top">23:34</a>

<strong>资产指定</strong>：右侧有可能成为租赁合同，左侧不可能。

<img decoding="async" src="https://upload-images.jianshu.io/upload_images/21597556-c39ef6ad71d4dc00.png" alt="20240628092548Obsidian_0cb6uT11Sw.png"></p>
</li>
<li>
<p><a href="https://www.bilibili.com/video/BV197411T7t8?t=1664.025825#t=27:44.03" target="_top">27:44</a></p>
</li>
</ul>
<p><strong>实质替换权</strong></p>
<ol>
<li>出租房是否有替换的能力</li>
<li>供应方（出租方）是否获得经济利益

<img decoding="async" src="https://upload-images.jianshu.io/upload_images/21597556-7acc8480dbfd892c.png" alt="20240628093140Obsidian_RB2L6CNTOk.png"></li>
</ol>
<ul>
<li><a href="https://www.bilibili.com/video/BV197411T7t8?t=1984.889917#t=33:04.89" target="_top">33:04</a></li>
</ul>
<p><img decoding="async" src="https://upload-images.jianshu.io/upload_images/21597556-780f874c711a7b63.png" alt="20240628102108Obsidian_9UztUVgGQp.png"></p>
<ul>
<li>
<p><a href="https://www.bilibili.com/video/BV197411T7t8?t=2136.425991#t=35:36.43" target="_top">35:36</a>

<strong>使用权的控制权</strong>

<img decoding="async" src="https://upload-images.jianshu.io/upload_images/21597556-cc5dfed8a02c07db.png" alt="20240628102726Obsidian_pyfybbacE4.png"></p>
</li>
<li>
<p><a href="https://www.bilibili.com/video/BV197411T7t8?t=2700.283372#t=45:00.28" target="_top">45:00</a>

<img decoding="async" src="https://upload-images.jianshu.io/upload_images/21597556-a3190ae7de3e3ee0.png" alt="20240628103409Obsidian_2FYKUK3gMG.png"></p>
</li>
</ul>
<h3 class="clear">承租人会计处理</h3>
<ul>
<li>
<p><a href="https://www.bilibili.com/video/BV197411T7t8?t=3048.841788#t=50:48.84" target="_top">50:48</a>

<img decoding="async" src="https://upload-images.jianshu.io/upload_images/21597556-37be1f0a71f8358a.png" alt="20240628103938Obsidian_uR21mhE44O.png"></p>
</li>
<li>
<p><a href="https://www.bilibili.com/video/BV197411T7t8?t=3397.327255#t=56:37.33" target="_top">56:37</a>

<img decoding="async" src="https://upload-images.jianshu.io/upload_images/21597556-ae697582a9fbd50a.png" alt="20240628104541Obsidian_8biP8pWajH.png"></p>
</li>
</ul>
<h2 class="clear">P7 会计政策变更</h2>
<p><a href="https://www.bilibili.com/video/BV197411T7t8?t=1.2&p=7" target="_top">会计政策变更</a></p>
<ul>
<li>
<p><a href="https://www.bilibili.com/video/BV197411T7t8?t=51.978449#t=51.98" target="_top">00:51</a>

预习：

<strong>查找年报：查找指定信息</strong>：比如政策变更，估计变更，差错更正。
参考：准则28号</p>
</li>
<li>
<p><a href="https://www.bilibili.com/video/BV197411T7t8?t=140.580453#t=02:20.58" target="_top">02:20</a>

<img decoding="async" src="https://upload-images.jianshu.io/upload_images/21597556-d48245a8d84ab24f.png" alt="20240628104541Obsidian_8biP8pWajH.png"></p>
</li>
<li>
<p><a href="https://www.bilibili.com/video/BV197411T7t8?t=215.640613#t=03:35.64" target="_top">03:35</a>
正常政策不变，18年末数就是19年的期初数。</p>
</li>
</ul>
<p>如果<strong>政策变更</strong>就要把18年期末调承19年期初（调数）

<img decoding="async" src="https://upload-images.jianshu.io/upload_images/21597556-e11e1b92b10d29da.png" alt="20240628105810Obsidian_jIl4A53E6N.png"></p>
<p><strong>会计估计变更</strong></p>
<ul>
<li>
<p><a href="https://www.bilibili.com/video/BV197411T7t8?t=429.527854#t=07:09.53" target="_top">07:09</a> 没有调数只是说明了一下事。

<img decoding="async" src="https://upload-images.jianshu.io/upload_images/21597556-ef0520953e282aa6.png" alt="20240628110306Obsidian_on16IXo918.png">

<img decoding="async" src="https://upload-images.jianshu.io/upload_images/21597556-0b89894cb4650b43.png" alt="20240628110247Obsidian_Dh8qRl8a8C.png">

<strong>差错更正</strong></p>
</li>
<li>
<p><a href="https://www.bilibili.com/video/BV197411T7t8?t=523.639745#t=08:43.64" target="_top">08:43</a></p>
</li>
</ul>
<p><img decoding="async" src="https://upload-images.jianshu.io/upload_images/21597556-5439af1be49c598e.png" alt="20240628110152Obsidian_kOy0um31y3.png"></p>
<p><img decoding="async" src="https://upload-images.jianshu.io/upload_images/21597556-4c24d6af459fa385.png" alt="20240628110507Obsidian_GlgRznYYn0.png"></p>
<h3 class="clear">本章主要内容及需明确问题</h3>
<h4 class="clear">主要内容</h4>
<ol>
<li>会计政策及其变更</li>
<li>快捷估计及其变更</li>
<li>会计差错及其更正</li>
</ol>
<h4 class="clear">会计处理需明确的问题</h4>
<ol>
<li>什么是会计政策变更？如何会计处理？</li>
<li>什么是会计估计变更？如何会计处理</li>
<li>各类会计差错如何会计处理？</li>
</ol>
<ul>
<li><a href="https://www.bilibili.com/video/BV197411T7t8?t=694.268523#t=11:34.27" target="_top">11:34</a></li>
</ul>
<h3 class="clear">相关概念</h3>
<p>政策：</p>
<ul>
<li>原则—具体会计原则</li>
<li>基础—是计量基础（5种计量属性采取？）</li>
<li>会计处理方法—采用或选择适合于企业的具体会计处理方法。
会计政策特点：</li>
</ul>
<ol>
<li>选择性</li>
<li>强制性</li>
<li>层次性

<img decoding="async" src="https://upload-images.jianshu.io/upload_images/21597556-3a29f2c6424fd717.png" alt="20240628111046Obsidian_yWghtTzBoG.png"></li>
</ol>
<ul>
<li>
<p><a href="https://www.bilibili.com/video/BV197411T7t8?t=777.425786#t=12:57.43" target="_top">12:57</a> 南航年报

<img decoding="async" src="https://majiablog.cn/202406b%e7%ab%99%e9%ab%98%e8%b4%a2%e8%af%be%e7%a8%8b%e7%ac%94%e8%ae%b0/attachments/20240628111425Obsidian_jmSpNnh98b.gif" alt="" class="reader-image-tiny"></p>
</li>
<li>
<p><a href="https://www.bilibili.com/video/BV197411T7t8?t=1137.865146#t=18:57.87" target="_top">18:57</a>

<img decoding="async" src="https://upload-images.jianshu.io/upload_images/21597556-06fab90ddac36ec9.png" alt="20240628112637Obsidian_AZV4DowWCB.png"></p>
</li>
<li>
<p><a href="https://www.bilibili.com/video/BV197411T7t8?t=1664.576644#t=27:44.58" target="_top">27:44</a> 年报需要体现的部分会计政策</p>
</li>
</ul>
<p><img decoding="async" src="https://upload-images.jianshu.io/upload_images/21597556-937906b424fa3a38.png" alt="20240628112637Obsidian_AZV4DowWCB.png"></p>
<ul>
<li><a href="https://www.bilibili.com/video/BV197411T7t8?t=1725.659308#t=28:45.66" target="_top">28:45</a></li>
</ul>
<h3 class="clear">会计估计</h3>
<h4 class="clear">相关概念</h4>
<p><img decoding="async" src="https://upload-images.jianshu.io/upload_images/21597556-237f23387ee8e236.png" alt="20240628113351Obsidian_K24BjZty6A.png"></p>
<ul>
<li>
<p><a href="https://www.bilibili.com/video/BV197411T7t8?t=2070.408527#t=34:30.41" target="_top">34:30</a> ：常见的需要会计估计项目；政策变更不需要估，最多做选择

<img decoding="async" src="https://upload-images.jianshu.io/upload_images/21597556-6b8ee6fd5f96303d.png" alt="20240628113501Obsidian_5tbQW4ucf5.png">

<strong>跟折旧相关的都需要估的！！！</strong></p>
</li>
<li>
<p><a href="https://www.bilibili.com/video/BV197411T7t8?t=2278.677162#t=37:58.68" target="_top">37:58</a> 怎么判断时政策变更还是估计变更

<img decoding="async" src="https://upload-images.jianshu.io/upload_images/21597556-a3d9890e0a75bdc4.png" alt="20240628113914Obsidian_3VV6tOMVoC.png"></p>
</li>
<li>
<p><a href="https://www.bilibili.com/video/BV197411T7t8?t=2448.817807#t=40:48.82" target="_top">40:48</a>

<img decoding="async" src="https://upload-images.jianshu.io/upload_images/21597556-e20f2270e1455ed6.png" alt="20240628114336Obsidian_2Xrk4GTZBx.png"></p>
</li>
<li>
<p><a href="https://www.bilibili.com/video/BV197411T7t8?t=2704.375795#t=45:04.38" target="_top">45:04</a>

<img decoding="async" src="https://upload-images.jianshu.io/upload_images/21597556-f3c37c8f52b5ae00.png" alt="20240628114555Obsidian_7Df3VRr3pg.png"></p>
</li>
<li>
<p><a href="https://www.bilibili.com/video/BV197411T7t8?t=2720.954251#t=45:20.95" target="_top">45:20</a></p>
</li>
</ul>
<p><img decoding="async" src="https://upload-images.jianshu.io/upload_images/21597556-f8f43818d8fac5f9.png" alt="20240628114926Obsidian_TtGowKfbI8.png"></p>
<ul>
<li><a href="https://www.bilibili.com/video/BV197411T7t8?t=2927.041845#t=48:47.04" target="_top">48:47</a>

两种处理变更的方法：追溯调整比较复杂

<img decoding="async" src="https://upload-images.jianshu.io/upload_images/21597556-b45a1234158b0ed5.png" alt="20240628115646Obsidian_00V7GMzttO.png"></li>
</ul>
<p>追溯调整法：南航

<img decoding="async" src="https://upload-images.jianshu.io/upload_images/21597556-5d18f50e5e896d9b.png" alt="20240628115825Obsidian_4LZnrLKioV.png">

未来适用法：东阿阿胶

<img decoding="async" src="https://upload-images.jianshu.io/upload_images/21597556-532b8aeba790cbda.png" alt="20240628115913Obsidian_04LNyvKoaS.png"></p>
<ul>
<li><a href="https://www.bilibili.com/video/BV197411T7t8?t=3248.47376#t=54:08.47" target="_top">54:08</a>

<img decoding="async" src="https://upload-images.jianshu.io/upload_images/21597556-11770b965937b401.png" alt="20240628120128Obsidian_rJoI2gqNmy.png"></li>
</ul>
<h3 class="clear">追溯调整法–会计处理</h3>
<p><img decoding="async" src="https://upload-images.jianshu.io/upload_images/21597556-69108254081cf8f0.png" alt="20240628120128Obsidian_rJoI2gqNmy.png"></p>
<ul>
<li>
<p><a href="https://www.bilibili.com/video/BV197411T7t8?t=3681.040134#t=1:01:21.04" target="_top">01:01:21</a>

案例2-1：新政策需要增加税

<img decoding="async" src="https://upload-images.jianshu.io/upload_images/21597556-7205678e2ebf6c4a.png" alt="20240628121008Obsidian_5QieTg0qZp.png"></p>
</li>
<li>
<p><a href="https://www.bilibili.com/video/BV197411T7t8?t=4060.427481#t=1:07:40.43" target="_top">01:07:40</a> 05年调帐

<img decoding="async" src="https://upload-images.jianshu.io/upload_images/21597556-26e92917540d5d0e.png" alt="20240628122121Obsidian_OHSfQVcLtw.png">

06年调帐

<img decoding="async" src="https://upload-images.jianshu.io/upload_images/21597556-a04fb1d052cfa4c0.png" alt="20240628122825Obsidian_dezAPtfNiH.png"></p>
</li>
<li>
<p><a href="https://www.bilibili.com/video/BV197411T7t8?t=4117.646968#t=1:08:37.65" target="_top">01:08:37</a>

<strong>调表（三张表+现金流量表（思路跟利润表一样只不过带时间区间）</strong>：

<img decoding="async" src="https://upload-images.jianshu.io/upload_images/21597556-e495089feb28640e.png" alt="20240628123136Obsidian_7m5309gaUI.png"></p>
</li>
<li>
<p><a href="https://www.bilibili.com/video/BV197411T7t8?t=4448.717399#t=1:14:08.72" target="_top">01:14:08</a> 调整的项目和上述三表对应

<img decoding="async" src="https://upload-images.jianshu.io/upload_images/21597556-be9cee7589b5a6dd.png" alt="20240628123841Obsidian_mgbVjYeFBf.png"></p>
</li>
</ul>
<p>测试3：

<img decoding="async" src="https://upload-images.jianshu.io/upload_images/21597556-536de8d38d044a4d.png" alt="20240628124002Obsidian_c62cQdLpz7.png"></p>
<h2 class="clear">P8 估计变更与差错更正</h2>
<p><a href="https://www.bilibili.com/video/BV197411T7t8?t=1.4&p=8" target="_top">估计变更与差错更正</a></p>
<ul>
<li><a href="https://www.bilibili.com/video/BV197411T7t8?t=14.024681#t=14.02" target="_top">00:14</a>

预习题目

南航201–会计政策变更–调报表

东阿阿胶2019–会计估计变更–
抚顺特钢2017–差错更正–</li>
</ul>
<p><strong>政策变更</strong></p>
<ul>
<li>
<p><a href="https://www.bilibili.com/video/BV197411T7t8?t=247.747153#t=04:07.75" target="_top">04:07</a> 未来适用法案例2-2

<strong>存货</strong>国家规定用未来适用法:会同时准备老政策的一个草稿报表方便对比

<img decoding="async" src="https://upload-images.jianshu.io/upload_images/21597556-a75180366a40804d.png" alt="20240628132449Obsidian_dwRdUnMT3B.png">

<img decoding="async" src="https://upload-images.jianshu.io/upload_images/21597556-0636d730a0e50d7c.png" alt="20240628132627Obsidian_EXufYeYHXK.png"></p>
</li>
<li>
<p><a href="https://www.bilibili.com/video/BV197411T7t8?t=788.241263#t=13:08.24" target="_top">13:08</a></p>
</li>
</ul>
<p><strong>会计估计变更：只有未来适用法</strong>

<img decoding="async" src="https://upload-images.jianshu.io/upload_images/21597556-8e69ffa1fb0f5fdb.png" alt="20240628133009Obsidian_g5FOOYfdpQ.png"></p>
<ul>
<li>
<p><a href="https://www.bilibili.com/video/BV197411T7t8?t=1103.01245#t=18:23.01" target="_top">18:23</a> 补充案例

<img decoding="async" src="https://upload-images.jianshu.io/upload_images/21597556-dcd8c445906a2032.png" alt="20240628133605Obsidian_FipjSCKEel.png"></p>
</li>
<li>
<p><a href="https://www.bilibili.com/video/BV197411T7t8?t=1450.692809#t=24:10.69" target="_top">24:10</a>

测试4

<img decoding="async" src="https://upload-images.jianshu.io/upload_images/21597556-59bbe1616f15722a.png" alt="20240628133605Obsidian_FipjSCKEel.png"></p>
</li>
<li>
<p><a href="https://www.bilibili.com/video/BV197411T7t8?t=2278.217548#t=37:58.22" target="_top">37:58</a></p>
</li>
</ul>
<h3 class="clear">前期差错及其更正的会计处理</h3>
<h4 class="clear">会计差错分析：</h4>
<ol>
<li>辨明会计差错发生的会计期间（当期，前期）</li>
<li>注意会计差错发现的时间（普通，资产负债表日后事项）</li>
<li>判断会计差错的性质（重大，非重大）</li>
</ol>
<h4 class="clear">前期差错</h4>
<p>指由于没有运用或错误运用下列两种信息，而对前期财务报表造成省略或错报。</p>
<ol>
<li>编报前期财务报表时预期能够取得并加以考虑的可靠信息</li>
<li>前期财务报告批准报出时能够取得的可靠信息。</li>
</ol>
<h4 class="clear">前期差错主要情形：</h4>
<ol>
<li>计算以及账号分类错误</li>
<li>采用了法律法规，会计制度不允许的会计政策</li>
<li>对事实的疏忽或曲解，以及舞弊</li>
</ol>
<h4 class="clear">前期差错更正采用方法</h4>
<ol>
<li>不重要–按当期差错处理</li>
<li>重要–追溯重述法更正

— 未来适用法（不切实可行）

<img decoding="async" src="https://upload-images.jianshu.io/upload_images/21597556-bb5617f9378e25ea.png" alt="20240628152451Obsidian_9y9jHNQ5OG.png"></li>
</ol>
<ul>
<li>
<p><a href="https://www.bilibili.com/video/BV197411T7t8?t=2459.628034#t=40:59.63" target="_top">40:59</a>

<img decoding="async" src="https://upload-images.jianshu.io/upload_images/21597556-733400b087ad4bd4.png" alt="20240628153806Obsidian_PThbOANmPc.png"></p>
</li>
<li>
<p><a href="https://www.bilibili.com/video/BV197411T7t8?t=2679.218394#t=44:39.22" target="_top">44:39</a>

案例2-3

<img decoding="async" src="https://upload-images.jianshu.io/upload_images/21597556-cb875c31b2684096.png" alt="20240628154242Obsidian_8KcXqsABLH.png"></p>
</li>
<li>
<p><a href="https://www.bilibili.com/video/BV197411T7t8?t=3072.270216#t=51:12.27" target="_top">51:12</a></p>
</li>
<li>
<p>负债表：调报表调 的时2015年报表，调的时2015年的期初数。</p>
</li>
<li>
<p>利润表：调的时2015年上期的2014年。

<img decoding="async" src="https://upload-images.jianshu.io/upload_images/21597556-a169a016591ee6d7.png" alt="20240628154800Obsidian_UPB1VuwEOW.png"></p>
</li>
<li>
<p><a href="https://www.bilibili.com/video/BV197411T7t8?t=3482.484666#t=58:02.48" target="_top">58:02</a>
当期差错处理：划线更正法；补充登记法；红字冲超法。</p>
</li>
</ul>
<p><img decoding="async" src="https://upload-images.jianshu.io/upload_images/21597556-3ad5956fc56c23c1.png" alt="20240628155116Obsidian_LHm0LRETjo.png"></p>
<ul>
<li>
<p><a href="https://www.bilibili.com/video/BV197411T7t8?t=4006.014293#t=1:06:46.01" target="_top">01:06:46</a>

测试5：

<img decoding="async" src="https://upload-images.jianshu.io/upload_images/21597556-4e6fd24d04a6ce1d.png" alt="20240628155850Obsidian_Anm8IOZaF6.png"></p>
</li>
<li>
<p><a href="https://www.bilibili.com/video/BV197411T7t8?t=4301.503881#t=1:11:41.50" target="_top">01:11:41</a> 滥用会计估计变更导致追溯

<img decoding="async" src="https://upload-images.jianshu.io/upload_images/21597556-34c85eff144eab6b.png" alt="20240628160327Obsidian_dkvfRFdB0s.png"></p>
</li>
<li>
<p><a href="https://www.bilibili.com/video/BV197411T7t8?t=4453.288709#t=1:14:13.29" target="_top">01:14:13</a></p>
</li>
</ul>
<h3 class="clear">本章小结</h3>
<ol>
<li>会计政策变更，会计估计变更，前期差错的概念（重点）</li>
<li>会计政策变更与会计估计变更的区分（重点）</li>
<li>追溯调整法与未来适用法的概念（重点）</li>
<li>追溯调整法的会计处理（重点）</li>
<li>未来适用法的会计处理</li>
</ol>
<h2 class="clear">P9 资产负债表日后调整</h2>
<p><a href="https://www.bilibili.com/video/BV197411T7t8?t=1.7&p=9" target="_top">资产负债表日后调整</a></p>
<ul>
<li>
<p><a href="https://www.bilibili.com/video/BV197411T7t8?t=10.752407#t=10.75" target="_top">00:10</a>

作业回顾：

<img decoding="async" src="https://upload-images.jianshu.io/upload_images/21597556-aa106e02e549a19a.png" alt="20240628162205Obsidian_pMgrzLCYVZ.png">
企业年报要出还未出，如果出问题该怎么办？</p>
</li>
<li>
<p><a href="https://www.bilibili.com/video/BV197411T7t8?t=157.765188#t=02:37.77" target="_top">02:37</a>
参考准则：29号</p>
</li>
</ul>
<h3 class="clear">本章内容及需要明确问题</h3>
<h4 class="clear">主要内容</h4>
<ol>
<li>资产负债表日后事项判断</li>
<li>区分调整事项与非调整事项</li>
<li>调整事项的会计处理</li>
<li>非调整事项的会计处理</li>
</ol>
<h4 class="clear">会计处理需明确的问题</h4>
<ol>
<li>哪些事项是资产负债 表日后事项？</li>
<li>什么是调整事项？如何进行会计处理</li>
<li>什么是非调整事项？如何进行会计处理</li>
<li>与会计政策变更，估计变更，前期差错更正会计处理的区别与联系是什么？</li>
<li>资产负债表日后事项会计处理的原理及原由是什么？</li>
</ol>
<ul>
<li>
<p><a href="https://www.bilibili.com/video/BV197411T7t8?t=308.338372#t=05:08.34" target="_top">05:08</a>

<img decoding="async" src="https://upload-images.jianshu.io/upload_images/21597556-902d1fa28f548cf6.png" alt="20240628163030Obsidian_T8tIek90vL.png"></p>
</li>
<li>
<p><a href="https://www.bilibili.com/video/BV197411T7t8?t=706.178695#t=11:46.18" target="_top">11:46</a></p>
</li>
</ul>
<h3 class="clear">基本概念</h3>
<p><img decoding="async" src="https://upload-images.jianshu.io/upload_images/21597556-0a5dcb17b4cf45e0.png" alt="20240628163849Obsidian_zqPkmunSc1.png"></p>
<ul>
<li>
<p><a href="https://www.bilibili.com/video/BV197411T7t8?t=1040.217194#t=17:20.22" target="_top">17:20</a>

<img decoding="async" src="https://upload-images.jianshu.io/upload_images/21597556-bbc9dac341c6a73f.png" alt="20240628164241Obsidian_LS9Pa0l6wR.png"></p>
</li>
<li>
<p><a href="https://www.bilibili.com/video/BV197411T7t8?t=1529.393511#t=25:29.39" target="_top">25:29</a></p>
</li>
</ul>
<p><img decoding="async" src="https://upload-images.jianshu.io/upload_images/21597556-e47ff89bc97a058a.png" alt="20240628164708Obsidian_DjKZvaal9r.png"></p>
<ul>
<li>
<p><a href="https://www.bilibili.com/video/BV197411T7t8?t=1891.53088#t=31:31.53" target="_top">31:31</a>

<img decoding="async" src="https://upload-images.jianshu.io/upload_images/21597556-47762ecbed7eea3e.png" alt="20240628165337Obsidian_tWdrRrnhoI.png"></p>
</li>
<li>
<p><a href="https://www.bilibili.com/video/BV197411T7t8?t=2112.280594#t=35:12.28" target="_top">35:12</a>

测试1

<img decoding="async" src="https://upload-images.jianshu.io/upload_images/21597556-60c078eba1fe1e19.png" alt="20240628170105Obsidian_JyuWkV7mkT.png">

<img decoding="async" src="https://upload-images.jianshu.io/upload_images/21597556-4086c200ada46f86.png" alt="20240628170405Obsidian_NboQ3X7Vpw.png"></p>
</li>
<li>
<p><a href="https://www.bilibili.com/video/BV197411T7t8?t=2413.717205#t=40:13.72" target="_top">40:13</a> 调账+调报表

调整事项的会计处理：

分录科目一样；与前期差错区别在于调的表不一样。

<img decoding="async" src="https://upload-images.jianshu.io/upload_images/21597556-409db81c22342abb.png" alt="20240628170907Obsidian_85bdRZmfVn.png"></p>
</li>
</ul>
<h4 class="clear">调整事项主要情形</h4>
<p><img decoding="async" src="https://upload-images.jianshu.io/upload_images/21597556-afc7d7618a927e1b.png" alt="20240628171124Obsidian_fVhG0cTiDu.png"></p>
<p><strong>退回的分录</strong>

<img decoding="async" src="https://upload-images.jianshu.io/upload_images/21597556-d120365611af99b5.png" alt="20240628171525Obsidian_tUVQOisz5W.png"></p>
<ul>
<li><a href="https://www.bilibili.com/video/BV197411T7t8?t=2962.697207#t=49:22.70" target="_top">49:22</a>

思考：销售退回发生在17.03.12所得税已经交完

<img decoding="async" src="https://upload-images.jianshu.io/upload_images/21597556-18cb9ad5ea4dce5f.png" alt="20240628171903Obsidian_1DkLbJUydG.png"></li>
</ul>
<p>思考：退回发生在17.05.12（企业财务批报出日04.30）调整今年的分录

<img decoding="async" src="https://upload-images.jianshu.io/upload_images/21597556-d4c7f89a046982e0.png" alt="20240628172016Obsidian_DbfW7tEjhD.png"></p>
<ul>
<li>
<p><a href="https://www.bilibili.com/video/BV197411T7t8?t=3102.126367#t=51:42.13" target="_top">51:42</a> 情形二

例24-4

<img decoding="async" src="https://upload-images.jianshu.io/upload_images/21597556-e5a80e0b2e205b1b.png" alt="20240628172524Obsidian_3paoyt0OnI.png"></p>
</li>
<li>
<p><a href="https://www.bilibili.com/video/BV197411T7t8?t=3507.865047#t=58:27.87" target="_top">58:27</a>

清缴前应交税费可以调，否则不可以调

<img decoding="async" src="https://upload-images.jianshu.io/upload_images/21597556-00cabd2a06468b24.png" alt="20240628173012Obsidian_ViYJt57C44.png"></p>
</li>
<li>
<p><a href="https://www.bilibili.com/video/BV197411T7t8?t=3545.028571#t=59:05.03" target="_top">59:05</a> 完成清缴后裁决下来

<img decoding="async" src="https://upload-images.jianshu.io/upload_images/21597556-89bbc02bb424f1a1.png" alt="20240628173012Obsidian_ViYJt57C44.png"></p>
</li>
</ul>
<p><img decoding="async" src="https://upload-images.jianshu.io/upload_images/21597556-16dd56e481ca7194.png" alt="20240628173405Obsidian_1weumvCDiX.png"></p>
<ul>
<li><a href="https://www.bilibili.com/video/BV197411T7t8?t=3619.50772#t=1:00:19.51" target="_top">01:00:19</a>

情形3：

<img decoding="async" src="https://upload-images.jianshu.io/upload_images/21597556-ef3cfdec5620eade.png" alt="20240628173535Obsidian_kgqPAqFhzl.png">

<img decoding="async" src="https://upload-images.jianshu.io/upload_images/21597556-34ab90c707de83b9.png" alt="20240628174411Obsidian_M532P18oHb.png"></li>
</ul>
<p>计提比例调整乙没破产

<img decoding="async" src="https://upload-images.jianshu.io/upload_images/21597556-60ccd174452eaa9b.png" alt="20240628174411Obsidian_M532P18oHb.png"></p>
<ul>
<li><a href="https://www.bilibili.com/video/BV197411T7t8?t=3846.741799#t=1:04:06.74" target="_top">01:04:06</a>

<img decoding="async" src="https://upload-images.jianshu.io/upload_images/21597556-2ed4571086050092.png" alt="20240628174726Obsidian_qpOnPDCad1.png"></li>
</ul>
<p><img decoding="async" src="https://upload-images.jianshu.io/upload_images/21597556-b3face1ae4b07527.png" alt="20240628174938Obsidian_nyMhASNXEi.png"></p>
<p>测试3

<img decoding="async" src="https://upload-images.jianshu.io/upload_images/21597556-a5e94e731f3b951e.png" alt="20240628175034Obsidian_icKh0TDG0f.png"></p>
<ul>
<li><a href="https://www.bilibili.com/video/BV197411T7t8?t=4127.212716#t=1:08:47.21" target="_top">01:08:47</a>

<strong>非调整事项处理原则</strong></li>
</ul>
<p><img decoding="async" src="https://upload-images.jianshu.io/upload_images/21597556-2539a018cf33a3ae.png" alt="20240628175132Obsidian_PexLF01bMw.png"></p>
<h3 class="clear">本章小结</h3>
<ol>
<li>资产负债表日后事项，调整事项，非调整事项概念（重点）</li>
<li>调整事项与非调整事项的区分（重点）</li>
<li>调整事项的会计处理（重点）</li>
<li>非调整事项会计处理</li>
</ol>
<h2 class="clear">P10企业合并1</h2>
<p><a href="https://www.bilibili.com/video/BV197411T7t8?t=4.7&p=10" target="_top">企业合并1</a></p>
<ul>
<li><a href="https://www.bilibili.com/video/BV197411T7t8?t=34.592943#t=34.59" target="_top">00:34</a>
思考：途径1不是企业合并其他是。</li>
</ul>
<p><img decoding="async" src="https://upload-images.jianshu.io/upload_images/21597556-f6d73bfde1fe8c1f.png" alt="20240628175512Obsidian_YmJqlxV2yc.png"></p>
<ul>
<li><a href="https://www.bilibili.com/video/BV197411T7t8?t=255.476368#t=04:15.48" target="_top">04:15</a></li>
</ul>
<h3 class="clear">主要内容及需要明确的问题</h3>
<h4 class="clear">主要内容</h4>
<ol>
<li>企业合并的概念及类型划分</li>
<li>同一控制下企业合并的处理</li>
<li>非同一控制下企业合并的处理</li>
<li>或有对价的处理</li>
<li>反向购买的会计处理</li>
</ol>
<h4 class="clear">需要明确的问题</h4>
<ol>
<li>不同类型的企业合并会计核算的差别是什么</li>
<li>同一控制与非同一控制企业合并的区别是什么</li>
<li>合并方对合并日取的净资产（或股权）应如何确认和计量</li>
<li>合并方对支付的合并对价应如何终止确认与计量</li>
<li>反向购买（借壳上市反向购买的一种）的实质是什么？</li>
</ol>
<p>合并业绩对赌有很多。</p>
<h3 class="clear">基本概念</h3>
<ul>
<li>
<p><a href="https://www.bilibili.com/video/BV197411T7t8?t=353.989595#t=05:53.99" target="_top">05:53</a>

<img decoding="async" src="https://upload-images.jianshu.io/upload_images/21597556-447ae66ad17bfc0a.png" alt="20240628180613Obsidian_G09Qn1kvrH.png"></p>
</li>
<li>
<p><a href="https://www.bilibili.com/video/BV197411T7t8?t=918.256874#t=15:18.26" target="_top">15:18</a></p>
</li>
</ul>
<blockquote style="font-style: italic;">
<p>[!question]
企业合并的本质是合并业务，而不是兼并企业？</p>
</blockquote>
<p><img decoding="async" src="https://upload-images.jianshu.io/upload_images/21597556-d213c980e72e56a2.png" alt="20240628181427Obsidian_5ZsVvEfGwX.png"></p>
<ul>
<li>
<p><a href="https://www.bilibili.com/video/BV197411T7t8?t=1275.847146#t=21:15.85" target="_top">21:15</a>

<img decoding="async" src="https://upload-images.jianshu.io/upload_images/21597556-215e6c0758de84ad.png" alt="20240628183150Obsidian_oehjnIXxJp.png"></p>
</li>
<li>
<p><a href="https://www.bilibili.com/video/BV197411T7t8?t=1514.239959#t=25:14.24" target="_top">25:14</a>

测试1

<img decoding="async" src="https://upload-images.jianshu.io/upload_images/21597556-57881e3ba769d441.png" alt="20240628183350Obsidian_z9NgBzvUHs.png"></p>
</li>
</ul>
<h4 class="clear">企业合并的方式</h4>
<p>报告主体变化</p>
<ul>
<li>
<p>控股合并A+B=A+B A要再做合并报表</p>
</li>
<li>
<p>吸收合并A+B=A大</p>
</li>
<li>
<p>新设合并a+b=C

<img decoding="async" src="https://upload-images.jianshu.io/upload_images/21597556-70ea76ed79b1d27a.png" alt="20240628183612Obsidian_FjNUzFAf5l.png">
只有控股合并才有合并报表也是最难的能做平就很厉害。</p>
</li>
<li>
<p><a href="https://www.bilibili.com/video/BV197411T7t8?t=2119.539651#t=35:19.54" target="_top">35:19</a>

<img decoding="async" src="https://upload-images.jianshu.io/upload_images/21597556-3c7350913e02c0b2.png" alt="20240628184307Obsidian_qrjdJzREBR.png">

<img decoding="async" src="https://upload-images.jianshu.io/upload_images/21597556-61bfeeba4d452372.png" alt="20240628184355Obsidian_eRZiwOsGNi.png"></p>
</li>
<li>
<p><a href="https://www.bilibili.com/video/BV197411T7t8?t=2616.868664#t=43:36.87" target="_top">43:36</a>

案例：反向购买

<img decoding="async" src="https://upload-images.jianshu.io/upload_images/21597556-be4f4f40f3cdec2a.png" alt="20240628184534Obsidian_PirZDBNMuy.png">
测试2：</p>
</li>
<li>
<p><a href="https://www.bilibili.com/video/BV197411T7t8?t=2657.437351#t=44:17.44" target="_top">44:17</a>

<img decoding="async" src="https://upload-images.jianshu.io/upload_images/21597556-b3e17f618acf7029.png" alt="20240628185005Obsidian_V0hBGMZegD.png"></p>
</li>
</ul>
<h4 class="clear">企业合并的两种类型（中财讲）</h4>
<ul>
<li>
<p><a href="https://www.bilibili.com/video/BV197411T7t8?t=3073.660774#t=51:13.66" target="_top">51:13</a>

<img decoding="async" src="https://upload-images.jianshu.io/upload_images/21597556-68643e91c64f97f8.png" alt="20240628185321Obsidian_biwjRrmhOk.png"></p>
</li>
<li>
<p><a href="https://www.bilibili.com/video/BV197411T7t8?t=3166.688988#t=52:46.69" target="_top">52:46</a>

例26-1，26-2

<img decoding="async" src="https://upload-images.jianshu.io/upload_images/21597556-3fe8f437ab159de9.png" alt="20240628185833Obsidian_Cmd3FRsOyj.png"></p>
</li>
<li>
<p><a href="https://www.bilibili.com/video/BV197411T7t8?t=3500.733329#t=58:20.73" target="_top">58:20</a>权益法和购买法; 商誉

<img decoding="async" src="https://upload-images.jianshu.io/upload_images/21597556-83f25ccc6f8ca7a8.png" alt="20240628205832Obsidian_lG02rO61VP.png"></p>
</li>
</ul>
<h3 class="clear">同一控制下合并处理</h3>
<p><img decoding="async" src="https://upload-images.jianshu.io/upload_images/21597556-2b288b3fffea3d86.png" alt="20240628210022Obsidian_8siMyVLXfB.png"></p>
<h3 class="clear">非同一控制下合并处理:差额提现在商誉或者营业外收入</h3>
<p><img decoding="async" src="https://upload-images.jianshu.io/upload_images/21597556-4037880d6f7b2274.png" alt="20240628210209Obsidian_5FvnKrXCvt.png">
商誉不体现在控股报表，提现在合并报表；控股报表如果有18亿其中12亿是成本6亿是商誉。</p>
<h2 class="clear">P11企业合并2</h2>
<p><a href="https://www.bilibili.com/video/BV197411T7t8?t=2.4&p=11" target="_top">企业合并2</a></p>
<ul>
<li>
<p><a href="https://www.bilibili.com/video/BV197411T7t8?t=925.568806#t=15:25.57" target="_top">15:25</a>

<img decoding="async" src="https://upload-images.jianshu.io/upload_images/21597556-996056aaef66f804.png" alt="20240629225403Obsidian_Q4lZaWY2bb.png"></p>
</li>
<li>
<p><a href="https://www.bilibili.com/video/BV197411T7t8?t=1287.979767#t=21:27.98" target="_top">21:27</a>

<img decoding="async" src="https://upload-images.jianshu.io/upload_images/21597556-48d2daa7fa40810f.png" alt="20240629230033Obsidian_mj8MdHVA9f.png"></p>
</li>
<li>
<p><a href="https://www.bilibili.com/video/BV197411T7t8?t=1330.93743#t=22:10.94" target="_top">22:10</a>

<img decoding="async" src="https://upload-images.jianshu.io/upload_images/21597556-86c0b52bd0fffd9e.png" alt="20240629230142Obsidian_2QVvF2uEqR.png"></p>
</li>
<li>
<p><a href="https://www.bilibili.com/video/BV197411T7t8?t=1357.353797#t=22:37.35" target="_top">22:37</a>

<img decoding="async" src="https://upload-images.jianshu.io/upload_images/21597556-3e8dc77410e81b2f.png" alt="20240629230333Obsidian_piFqb0tXi0.png"></p>
</li>
<li>
<p><a href="https://www.bilibili.com/video/BV197411T7t8?t=1445.120256#t=24:05.12" target="_top">24:05</a>

<img decoding="async" src="https://upload-images.jianshu.io/upload_images/21597556-a165c3b1f9a267a3.png" alt="20240629230544Obsidian_F3sywW6XtU.png"></p>
</li>
<li>
<p><a href="https://www.bilibili.com/video/BV197411T7t8?t=1539.478749#t=25:39.48" target="_top">25:39</a> 难度非常大

<img decoding="async" src="https://upload-images.jianshu.io/upload_images/21597556-950132a63e2951b4.png" alt="20240629230803Obsidian_fo7cg1kItG.png"></p>
</li>
<li>
<p><a href="https://www.bilibili.com/video/BV197411T7t8?t=1705.164998#t=28:25.16" target="_top">28:25</a>

例26-3
a从b中控股b的子公司，b对a承诺或有条件（或许能实现或许不能：请评估公司（会计服务公司）评估是否能实现）</p>
</li>
</ul>
<p><img decoding="async" src="https://upload-images.jianshu.io/upload_images/21597556-fbfe9b067b5c3094.png" alt="20240629231815Obsidian_zEl8LB7nvC.png"></p>
<p><img decoding="async" src="https://upload-images.jianshu.io/upload_images/21597556-e927cb38e4461a0d.png" alt="20240629232130Obsidian_6rLiIecnP0.png"></p>
<ul>
<li>
<p><a href="https://www.bilibili.com/video/BV197411T7t8?t=2023.993581#t=33:43.99" target="_top">33:43</a> A承诺会形成预计负债
或有条件会导致或有负债（预计负债）</p>
</li>
<li>
<p><a href="https://www.bilibili.com/video/BV197411T7t8?t=2217.486918#t=36:57.49" target="_top">36:57</a> 绕弯最难点现实普遍存在的现象反向购买

<img decoding="async" src="https://upload-images.jianshu.io/upload_images/21597556-8df6d38fcb0806bb.png" alt="20240629232553Obsidian_Ow3twAVlac.png">
上市公司鼎泰用原8亿资产%和新发425亿股票交换非上市公司顺丰的433亿资产；从而实现顺丰100%拥有鼎泰的控制，实现借壳上市。鼎泰改名。</p>
</li>
<li>
<p><a href="https://www.bilibili.com/video/BV197411T7t8?t=2771.418001#t=46:11.42" target="_top">46:11</a>

<img decoding="async" src="https://upload-images.jianshu.io/upload_images/21597556-2589339edd264fd9.png" alt="20240629233145Obsidian_mFGlOIqPpH.png"></p>
</li>
<li>
<p><a href="https://www.bilibili.com/video/BV197411T7t8?t=2837.698891#t=47:17.70" target="_top">47:17</a>

<img decoding="async" src="https://upload-images.jianshu.io/upload_images/21597556-79c197347a838236.png" alt="20240629233601Obsidian_ap1FW7VNyU.png"></p>
</li>
<li>
<p><a href="https://www.bilibili.com/video/BV197411T7t8?t=3101.285198#t=51:41.29" target="_top">51:41</a>

<img decoding="async" src="https://upload-images.jianshu.io/upload_images/21597556-baab2dcca29a5514.png" alt="20240629234517Obsidian_YalsgpG1IF.png"></p>
</li>
</ul>
<p>站在甲公司的角度（以B公司身份做合并）报表：花3亿买了A2亿7kw：多花了3kw是属于商誉</p>
<ul>
<li>
<p><a href="https://www.bilibili.com/video/BV197411T7t8?t=3755.963444#t=1:02:35.96" target="_top">01:02:35</a>

<img decoding="async" src="https://upload-images.jianshu.io/upload_images/21597556-a82b7b2e681f00f9.png" alt="20240629235432Obsidian_yoKZyJF4PI.png"></p>
</li>
<li>
<p><a href="https://www.bilibili.com/video/BV197411T7t8?t=3876.452471#t=1:04:36.45" target="_top">01:04:36</a>

测试5：会计信息质量要求

<img decoding="async" src="https://upload-images.jianshu.io/upload_images/21597556-21af579e868d9ee3.png" alt="20240629235606Obsidian_0K4d9cLSkk.png"></p>
</li>
<li>
<p><a href="https://www.bilibili.com/video/BV197411T7t8?t=3926.592548#t=1:05:26.59" target="_top">01:05:26</a></p>
</li>
</ul>
<h3 class="clear">本章小结</h3>
<ol>
<li>企业合并概念，分类（3），（2个）类型（重点）</li>
<li>或有对价的会计处理</li>
<li>同一控制下会计处理，非同一控制下会计处理（重点）</li>
<li>反向购买的会计处理</li>
</ol>
<ul>
<li><a href="https://www.bilibili.com/video/BV197411T7t8?t=3968.168145#t=1:06:08.17" target="_top">01:06:08</a>

案例：

<img decoding="async" src="https://upload-images.jianshu.io/upload_images/21597556-214206a24c70fa53.png" alt="20240629235924Obsidian_FShkAIyIIj.png"></li>
</ul>
<h2 class="clear">P12 合并报表</h2>
<p><a href="https://www.bilibili.com/video/BV197411T7t8?t=1.2&p=12" target="_top">合并报表</a></p>
<ul>
<li><a href="https://www.bilibili.com/video/BV197411T7t8?t=21.071603#t=21.07" target="_top">00:21</a></li>
</ul>
<h3 class="clear">合并报表的编制程序</h3>
<h4 class="clear">合并财务报表的编制原则</h4>
<ol>
<li>u以个别财务报表为基础</li>
<li>一体性原则—抵消分录</li>
<li>重要性原则–并不是所有内部业务都要抵消</li>
</ol>
<h4 class="clear">合并报表的组成</h4>
<p>四表一注</p>
<h4 class="clear">调整与抵消原理</h4>
<ol>
<li>个别财务报表与合并靶标的主要差异</li>
<li>调整与抵消分录的性质—调整个别报表与合并报表的差异</li>
</ol>
<h4 class="clear">合并财务报表编制的前期准备</h4>
<ol>
<li>同一母子公司的会计政策</li>
<li>同一母子公司的资产负债表日及会计期间</li>
<li>折算子公司以外币表示的财务报表</li>
<li>收集编制合并报表的数据</li>
</ol>
<h4 class="clear">合并报表的编制程序</h4>
<ol>
<li>设计工作底稿</li>
<li>母子公司 报表过入工作底稿中，并进行简单汇总</li>
<li>编制内部调整分录，抵消分录过入工作底稿中</li>
<li>根据汇总数及调整和抵消分录，计算合并项目</li>
<li>将合并项目金额过入合并报表。</li>
</ol>
<ul>
<li>
<p><a href="https://www.bilibili.com/video/BV197411T7t8?t=122.328854#t=02:02.33" target="_top">02:02</a>

4表：资产负债表(左上），合并利润表（左下），合并现金流量表（右上），所有者权益变动表（右下：补充资产负债表内容）中主要区别的地方:所有者权益拆成了两部分

<img decoding="async" src="https://upload-images.jianshu.io/upload_images/21597556-3a3dc24df5111b55.png" alt="20240630181119Obsidian_2ux91UX87k.png"></p>
</li>
<li>
<p><a href="https://www.bilibili.com/video/BV197411T7t8?t=457.587969#t=07:37.59" target="_top">07:37</a> ：核心是跟个别报表比对对不一样的地方调整和抵消。

<img decoding="async" src="https://upload-images.jianshu.io/upload_images/21597556-8cd5335d4c9059ae.png" alt="20240630181840Obsidian_qFTKtMR77O.png"></p>
</li>
</ul>
<h3 class="clear">非同一控制</h3>
<ul>
<li><a href="https://www.bilibili.com/video/BV197411T7t8?t=864.087925#t=14:24.09" target="_top">14:24</a>

左侧：

非同一控制下的控股合并

100%控股情况：
甲乙合并：</li>
</ul>
<ol>
<li>银行贷款账户借贷合并抵消了。</li>
<li>其他长投和股本各加5000

股本是贷5000所以增加借的分录5000；同理长投借5000增加5000抵消分录。

<img decoding="async" src="https://upload-images.jianshu.io/upload_images/21597556-1c6ab05a67676b3e.png" alt="20240630213745Obsidian_RUPl4BfwGJ.png"></li>
</ol>
<p>非100%控股：集团是个圈，圈里没有业务发生，圈外是少数股东权益</p>
<p><img decoding="async" src="https://upload-images.jianshu.io/upload_images/21597556-e815e84f64502f10.png" alt="20240630214039Obsidian_o11vuCbzMr.png"></p>
<ul>
<li><a href="https://www.bilibili.com/video/BV197411T7t8?t=1820.914699#t=30:20.91" target="_top">30:20</a></li>
</ul>
<h3 class="clear">同一控制合并报表</h3>
<h5 class="clear">合并日合并报表(刚刚合并就要编A期初到合并的利润表（要一段时间）等，非同一控制合并没法编利润表（一段时间）。)</h5>
<ol>
<li>报表种类</li>
</ol>
<ul>
<li>合并资产负债表</li>
<li>合并利润表</li>
<li>合并所有者权益表等
为什么？。。。</li>
</ul>
<ol start="2">
<li>抵消分录 ：
母公司长期股权投资与子公司的所有者权益的抵消</li>
</ol>
<h5 class="clear">合并日后合并报表</h5>
<h5 class="clear">合并日合并报表</h5>
<ol>
<li>报表种类</li>
</ol>
<ul>
<li>合并资产负债表</li>
<li>合并利润表</li>
<li>合并所有者权益表等
为什么？。。。</li>
</ul>
<ol start="2">
<li>抵消分录 ：</li>
</ol>
<ul>
<li>长期股权投资成本法调为权益法</li>
<li>母公司长期股权投资与子公司所有者权益抵消</li>
<li>母公司的投资收益与子公司当年利润分配抵消</li>
<li>母公司的应收股利与子公司的应付股利抵消</li>
</ul>
<p><strong>特点</strong>：子公司所有者权益与母公司长期股权投资及少数股东权益抵消后，没有差额。

<img decoding="async" src="https://upload-images.jianshu.io/upload_images/21597556-1a4b2cd82c249bfb.png" alt="20240630215239Obsidian_PGhDh7Pypa.png"></p>
<ul>
<li>
<p><a href="https://www.bilibili.com/video/BV197411T7t8?t=2257.866637#t=37:37.87" target="_top">37:37</a>

例27-14：合并日报表

<img decoding="async" src="https://upload-images.jianshu.io/upload_images/21597556-0c5e046f49bd5d9b.png" alt="20240630215751Obsidian_LiytyvyfzP.png"></p>
</li>
<li>
<p><a href="https://www.bilibili.com/video/BV197411T7t8?t=2618.9882#t=43:38.99" target="_top">43:38</a>

合并日后报表：调权益法

105000.8=8400

<img decoding="async" src="https://upload-images.jianshu.io/upload_images/21597556-45eb40b675047e5d.png" alt="20240630220702Obsidian_qNi2B5pm5m.png">
最新的所有者权益计算出来</p>
</li>
<li>
<p><a href="https://www.bilibili.com/video/BV197411T7t8?t=3159.613371#t=52:39.61" target="_top">52:39</a>

最新的股权投资（<strong>与所有者权益关系？</strong>）：长投与权益抵消

<img decoding="async" src="https://upload-images.jianshu.io/upload_images/21597556-90e863252f67617f.png" alt="20240630221240Obsidian_w454SHK77J.png"></p>
</li>
<li>
<p><a href="https://www.bilibili.com/video/BV197411T7t8?t=3331.228124#t=55:31.23" target="_top">55:31</a>

利润分配抵消和股利抵消（甲和A都从相反的方向冲掉：<strong>3600从哪来的？</strong>）

<img decoding="async" src="https://upload-images.jianshu.io/upload_images/21597556-937eb33453b1e767.png" alt="20240630221755Obsidian_XpMOJe6zXU.png"></p>
</li>
<li>
<p><a href="https://www.bilibili.com/video/BV197411T7t8?t=3546.849626#t=59:06.85" target="_top">59:06</a>

测试4

<img decoding="async" src="https://upload-images.jianshu.io/upload_images/21597556-f49bc613896f746f.png" alt="20240630222751Obsidian_ir2o5f5MoR.png"></p>
</li>
</ul>
<p>A对；同一控制不是市场行为，公允价值不被认可，不需要重新计量B错；差额不做成损益，不影响当期利润，调整的是权益（资本公积，公允公积）不动损益就不影响利润表D对。

<img decoding="async" src="https://upload-images.jianshu.io/upload_images/21597556-5a2aee752439387e.png" alt="20240630223335Obsidian_lNlYra4iKW.png"></p>
<h3 class="clear">非同一扣你工资下合并报表的编制</h3>
<h4 class="clear">合并日合并报表</h4>
<ol>
<li>报表种类：只需要编资产负债表；其他报表都是动态的需要区间的，非同一控制之前都不认识没有历史日期区间所以不需要编其他报表。</li>
<li>公允价值调整：针对被购买方的资产，负债应当将账面价值调整公允价值</li>
<li>抵消分录：母公司长期股权投资与子公司所有者权益的抵消</li>
</ol>
<h4 class="clear">合并日后合并报表</h4>
<p><strong>特点</strong>：子公司所有者权益与母公司长期股权狗子及少数股东权益抵消后，往往有<strong>差额</strong>：借方差额为商誉；贷方差额为营业外收入。</p>
<p><img decoding="async" src="https://upload-images.jianshu.io/upload_images/21597556-8c5c5c0e504f079e.png" alt="20240630224051Obsidian_wDI6xxvkyq.png"></p>
<p>例27-16</p>
<h1 class="clear">引用</h1>
<h1 class="clear">社交</h1>
<p>每日都有工作和生活记录，赏一个

<img decoding="async" src="https://upload-images.jianshu.io/upload_images/21597556-21f762d73e1dc924.png" alt="收款码"></p>
</div><blockquote><p>本文使用 <a href="https://www.jianshu.com/p/5709df6fb58d" class="internal">文章同步助手</a> 同步</p></blockquote>