新用戶掃碼下載
掃碼下載APP
及時接收最新考試資訊及
備考信息
美國CPA《財務會計與報告》知識點：Cost Method
正保會計網(wǎng)校特別為美國cpa學員整理了美國cpa考試《財務會計與報告》的內(nèi)容，以備迎接美國CPA考試，祝您在網(wǎng)校學習愉快！
Cost Method（AFS method）
| P對S的投資 | P對S的影響力 | P個別報表上確認為 | 個別報表計量方法 | P+S合并報表 | 對外報送 |
| Debt | 幾乎無影響 | Trading/AFS/HTM | Cost Method | 此投資不會導致合并要求。不存在合并報表 | P個別報表 |
| Equity | 無重大影響（<20%） | Trading/AFS（Cost method investment） | |||
| 有重大影響（20%～50%） | Equity method investment | ||||
| Equity Method | |||||
| 控制性影響（>50%） | Investment in subsidiaries and VIE entities | 存在 | 合并報表 |
| Criteria for classification investor intent | Classify investment as | Carry & report at | Unrealized Gain/loss in | Realized G/L in I/S |
| Intend & Ability to HTM （only Debt） | HTM | Amortized cost | N/A | When period is passed,or Sub.Declared or Par.Dispose it,Par.recognize. |
| Sell in near term（Debt & Equity） | Trading | FV | I/S | |
| All other investment （Debt & Equity） |
AFS/Cost method investment | FV | OCI | |
| Hold with significant influence （Only Equity Instrument） | Equity method investment | Net Assets of subsidiary | N/A | When Sub recognize,Par.Recognize |
| Hold for control （only Equity instrument） |
Investment in Subsidiaries & VIE entities | Net Assets of subsidiary |
Cost Method/Fair Value Method/Available-for-sale Method.
The rules of marketable equity securities are followed.
The investment is accounted for as either trading or available-for-sale securities.
Investors do NOT exercise significant influence.
GR：<20%，No significant influence，Cost Method
Initial measurement：XXX-YY-30
Original Cost=FV of the consideration given+legal fees
Dr.Investment in investee
Cr.Cash
Subsequent measurement：XXX-YY-35
Adjust to FV
Dr./Cr.Investment in investee（B/S）
Cr./Dr.Unrealized gains/Loss（OCI）
Subsidiary Declare dividend/Interest in earned
Dr.Dividend/Interest Receivable（B/S）
Cr.Dividend/Interest income（“I” of IDEA）
Subsequent measurement：XXX-YY-35
Liquidating dividend
Dr.Dividend Receivable/Cash（B/S）
Cr.Investment in investee（B/S）
Disposal
Dr.Cash/Note Receivable（B/S）
Cr.Investment in investee（B/S）
Cr.G/L of disposal securities（“I” of IDEA）
考點
Do not recognize stock dividends.Memo entry
Recognize in I/S for cash dividend from investee‘s retained earning.
Recognize in B/S for cash dividend which not from investee‘s retained earning.
On B/S date，the CV of “Investment in Investee” is adjusted to FV.
On B/S date，the CV of “Investment in Investee” has NO relationship with investee‘s earnings.
網(wǎng)校2014美國cpa輔導熱招：
正保會計網(wǎng)校2014年美國CPA考試輔導全面招生！網(wǎng)校2014年美國注冊會計師（U.S.CPA）考試輔導在總結(jié)往年成功教學經(jīng)驗的基礎(chǔ)上，從學員實際需求出發(fā)，結(jié)合中國考生學習特點，融入先進的教學理念與創(chuàng)新的教學方式，針對不同學員的學習需求，全新推出高端特訓班、網(wǎng)絡遠程班、自學課程班三種個性化輔導班次。（查看詳情>>）
網(wǎng)校美國CPA課程使用全球美國CPA考試通過率至高的Becker CPA Review教材，配合網(wǎng)校專業(yè)的課程體系、特色的雙語教學模式、靈活多樣的學習方式、全方位一站式配套服務，定能為您順利通過考試助一臂之力。機會難得，欲報從速！
【我要糾錯】 責任編輯：小敏
學員討論（0）
相關(guān)資訊
新用戶掃碼下載
京公網(wǎng)安備 11010802044457號