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摘要:大中企业的投资包括金融资产和长期股权投资,金融资产又包括交易性金融资产、可供出售金融资产、贷款及应收款......

Long-term bond investments "Size Standards " Accounting Differences
公债券注资“巨细原则”核计差别

( A ) Initial measurement of different accounting standards , the enterprise purchased government bonds, financial bonds , corporate bonds are classified as held-to- maturity investments , adjustment shall be related transaction costs and the fair value when acquired and as The initial amount is recognized . Small business accounting standards , small businesses purchase bonds as long-term bond investments , the purchase price shall be in accordance with the costs and related taxes as measured .
初始计量相反 企业出纳原则中,企业购入的内债、金融公债券、企业公债券等被区分为持有至期满注资的,需按发作的有关买卖用度以及获患上时的偏偏颇价格之以及作为初始金额确认。小企业出纳原则中,小企业购入公债券作为临时公债券注资,该当依照购卖价款以及有关税费作为利润进行计量。

[ Example 1 ] A company uses corporate accounting standards , 1 January 2012 to 11 million yuan of the purchase price of Q Company , par value 10 million yuan of bonds. Including the interest due but not yet received 150,000 yuan , and the other fees 80,000 yuan . The bonds issued on January 1 that year , a coupon rate of 6%. Period of three years expiring on a debt , the annual accrued interest on bonds . ( Unit: million , the same below )
By: held-to- maturity investments - Q Corporate Bonds ( cost ) 1000
- Q corporate bonds ( interest adjustment ) 93
- Q Corporate Bonds ( accrued interest ) 15
Credit: Bank deposits 1108
[ Example 2 ] B Company adopted Accounting Standards for Small Business Accounting 2012 January 1 daily bank deposits from securities purchased on December 31, 2011 issue of 5- year bonds with face value of 100,000 yuan , the coupon rate 7% annually on April 5 last year in interest payments , repayment of the principal and the maturity date last interest . B Company's actual payment of the price of 100,000 yuan, the assumption does not consider the payment of the relevant fee .
By: Long-term bond investments - $ 10 each
Credit: bank deposits 10
( Two ) different from the first follow-up measurement , different from the amounts recognized in interest income . Corporate accounting standards , should be held to maturity investments using the effective interest method at amortized cost . It should be noted that, if the effective interest rate method, interest income on financial assets or financial liabilities at each period of interest expense each period , and the nominal interest rate less the result of the calculation , the nominal interest rate can be directly used method of accounting .
Small business accounting standards , small businesses to invest in long-term bonds held during the subsequent measurement of the contents of the main interest receivables are measured and assessed long-term bond investment premium or discount . The amount of interest income based on nominal value and the coupon rate is calculated , are recognized as investment income.


[ Example 3 ] January 1, 2012 M Company issued a number of four -year bonds at par value of 1,000 yuan, the coupon rate 9%; F Company on the same date at the price of 1050 yuan bought 150 , the bond maturity debt service ( annual interest ) , using the effective interest method to calculate the period interest income.
First, calculate the effective interest rate
(1000 × 150 +1000 × 150 × 9% × 4) × (P / F, i, 4) = 1050 × 150
Using the interpolation method was i = 6.7%
Then, the preparation of accounting entries
( 1 ) January 1, 2012 when acquired
By: held-to- maturity investments - par 150000
- Interest Adjustment 7500
Credit: bank deposits 157,500
( 2 ) December 31, 2012 interest
By: held-to- maturity investments - accrued interest (1000 × 150 × 9%)
13500
Credit: Investment income (157500 × 6.7%) 10552.5
Held-to -maturity investments - interest adjustment 2947.5
( 3 ) December 31, 2013 interest
By: held-to- maturity investments - accrued interest (1000 × 150 × 9%)
13500
Credit: Investment income (168052.5 × 6.7%) 11259.52
Held-to -maturity investments - interest adjustment 2240.48
( Note 1:168052.5 = 157500 +13500-2947.5 )
( 4 ) December 31, 2014 interest
By: held-to- maturity investments - accrued interest (1000 × 150 × 9%)
13500
Credit: Investment income (179312.02 × 6.7%) 12013.91
Held-to -maturity investments - interest adjustment 1486.09
( Note 2:179312.02 = 157500 +13500-2947.5 +13500-2240.48 )
( 5 ) December 31, 2015 interest
By: held-to- maturity investments - accrued interest (1000 × 150 × 9%)
13500
Credit: Investment income 12,674.07
Held-to -maturity investments - interest adjustment 825.93
( Note 3:825.93 = 7500-2947.5-2240.48 = 1486.09 )
( 6 ) January 1, 2016 due in
By: bank deposits 204,000
Credit: held-to- maturity investments - par 150000
- Accrued interest 54,000
[ Example 4 ] B is a small business enterprise 2013 January 1 daily bank deposit 2.05 million yuan of corporate bonds acquired C ( earlier issued five-year period ) , par value 2,000,000 yuan , the coupon rate of 6% , and the other payment transactions costs 10,000 yuan , the bonds pay interest once a month , and finally a repayment of principal . ( 1 ) January 1, 2013 :
By: Long-term bond investments - par ( B Enterprises ) 200
- Premium or discount 6
Credit: bank deposits 206
( 2 ) end of each month holding period :
By: Interest receivable 1
Credit: Investment income 1
By: Investment income 0.1
Credit: Long-term equity investment - premium or discount 0.1
( 3 ) when the actual receipt of interest :
By: bank deposits 1
Credit: Interest receivable 1
Second, the impairment loss is treated differently. Enterprise Accounting Standards , if the bonds holding period is impaired , impairment should be recorded in "Impairment of assets " account debit and " impairment of held-to- maturity investments " account is credited . If the subsequent period of impairment allowance has recovered to the possibility that the recovery should be provision for impairment amounts , according to the amount of the reverse recovery accounting treatment . Small business accounting standards , the loss of long-term bond investments should be included in the actual "operating expenses " account debit , not considered to be impaired .

本文标签: 企业会计准则初始计量后续计量共同控制

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