注会英语-accounting、financialcost、strategy

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1、UnittwoAccounting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-termEquityInvestments、BusinessCombinationsandConsolidatedFinancialStatement1．AccountingStandardsforEnterprisesNo.2-Long-termEquityInvestments4．AccountingStandardsforEnterprisesNo.20-Busin

2、essCombinations7．AccountingStandardsforEnterprisesNo.33-ConsolidatedFinancialStatement（一）KeywordsInitialmeasurement初始计量Subsequentmeasurement后续计量consideration对价capitalreserve资本公积retainedearning留存收益mergerandacquisition并购（兼并和收购）Businesscombinationunderthesamecon

3、trol同一控制下的企业合并Combiningparty合并方Combinedparty被合并方Combiningdate合并日Businesscombinationunderthedifferentcontrol非同一控制下的企业合并Acquirer购买方Acquiree被购买方Acquisitiondate购买日costmethod成本法equitymethod权益法acquisitionmethod购买法control控制jointcontrol共同控制significantinfluence重大影响sub

4、sidiary子公司associate联营企业jointventure合资（合营）企业stepacquisition多次收购达到控制non-controllinginterest少数股东权益goodwill商誉negativegoodwill负商誉adjustingentries调整分录eliminateinter-companyitems抵消公司间往来项目42（二）Keysentences1．BusinessCombinationsForthemergerofenterprisesunderthesamecon

5、trol,iftheconsiderationofthemergingenterpriseisthatitmakespaymentincash,transfersnon-cashassetsorbearitsdebts,itshall,onthedateofmerger,regardtheshareofthebookvalueoftheowner'sequityofthemergedenterpriseastheinitialcostofthelong-termequityinvestment.Thediffer

6、encebetweentheinitialcostofthelong-termequityinvestmentandthepaymentincash,non-cashassetstransferredaswellasthebookvalueofthedebtsbornebythemergingpartyshalloffsetagainstthecapitalreserve.Ifthecapitalreserveisinsufficienttodilute,theretainedearningsshallbeadj

7、usted.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。42Iftheconsiderationofthemergingenterpriseisthatitissuesequitysecurities,itsh

8、all,onthedateofmerger,regardtheshareofthebookvalueoftheowner'sequityofthemergedenterpriseastheinitialcostofthelong-termequityinvestment.Thetotalfacevalueofthestocksissuedshallberegardedas