2019年注册会计师考前要点分析、难点讲解汇总,专题十五长期股权投资和企业合并

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1、专题十五长期股权投资和企业合并01考情分析02 词汇归纳总结03重点、难点讲解04 同步系统训练考情分析本部分既是重点内容又是难点内容， 从考试情况看，其经常在专业阶段的主观题中 进行考查，所占分值较大，考生应全面熟练掌握。在复习时应重点关注长期股权投资初 始计量、权益法核算、长期股权投资核算方法的转换、非同一控制下企业合并的处理。词汇归纳总结长期股权投资Long-term equity investment初始同Initial measurement同一控制下企业合并Merger/Business combination under the samecontrol非同一控制下企业合并Merg

2、er/Business combination not under the same control初始投资成本Initial investment cost留存收益Retained earnings成本法Cost method投资方Investor被投资单位Investee共同控制Joint control重大影响Significant influence追加投资Additional investment收回投资；撤资Disinvestment投资收益Investment income权益法Equity method可辨认净资产Identifiable net assets可归属的Attri

3、butable净利润Net profit净亏损Net loss联营企业Associates合营企业Joint venture抵消Offset未实现内部交易损益Unrealized profit or loss of internal transaction其他权益变动Changes in other equity合并方Combining party被合并方Combined party合并日Combining date对价Consideration直接相关费用Direct relevant expense审廿用Audit fee评估费用Appraisal fee法律服务费用Legal servi

4、ce fee彳贝芬Bond手续费Handling fee权益性证券溢价Premium of equity security购买日Acquisition/Purchase date购买方Acquirer被购买方Acquiree合并成本Consolidation cost以供参考；备案For reference其他综合收益Other comprehensive income持续计算Continuous calculation控股合并control merger投资损失Investment loss重点、难点讲解考点一：长期股权投资的初始计量Initial Measurement of Long-t

5、erm Equity Investment（一）对联营企业、合营企业投资的初始计量Initial measurement of investment in associates and joint ventures对联营企业、合营企业投资，取得时初始投资成本的确定应遵循以下规定：For investment in associates and joint ventures, the initial investment costwhen acquired should be determined in accordance with the following regulations:(1)以

6、支付现金取得的长期股权投资，应当按照实际支付的购买价款作为长期股 权投资的初始投资成本，包括与取得长期股权投资直接相关的费用、税金及其他必要支 出，但所支付价款中包含的被投资单位已宣告但尚未发放的现金股利或利润应作为应收 项目核算，不构成取得长期股权投资的成本。For long term equity investment acquired in cash, the initial investmentcost of long-term equity investment should be determined according to theactual purchase price, i

7、ncluding expenses, tax and other necessaryexpenditures directly related to the acquisition of long-term equity investment.However, if the price paid includes cash dividends or profits declared but not yet paid by the investee, they should be treated as receivables to account for and do not constitut

8、e the cost of the long-term equity investments obtained.(2)以发行权益性证券方式取得的长期股权投资，其成本为所发行权益性证券的 公允价值，但不包括被投资单位已宣告但尚未发放的现金股利或利润。For long term equity investment obtained by issuing equity securities, its cost is the fair value of the equity securities issued, but does not include the cash dividend or pro

9、fit that has been declared but not yet paid by the investee.为发行权益性证券支付给有关证券承销机构等的手续费、佣金等与权益性证券发行直接相关的费用，不构成取得长期股权投资的成本The expense that directly related to the issuance of equity securities suchas charges and commissions, etc.which paid to relevant securities underwriting institutions for the issuanc

10、e of equity securities, does not constitute the cost of long-term equity investment acquired.该部分费用应自权益性证券的溢价发行收入中扣除，权益性证券的溢价收入不足冲减的，应冲减盈余公积和未分配利润。This part of expense should be deducted from the premium issuance revenue of the equity securities.If the premium revenue of the equity securities is insu

11、fficient, then surplus reserve and undistributed profit should be offset.(二)对子公司投资的初始计量Initial Measurement of investment in subsidiaries1.同一控制下企业合并形成的长期股权投资Long-term equity investmentformed in business combination under the same control(1)同一控制下的企业合并中，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

12、权益在最终控制方合并财 务报表中的账面价值的份额作为长期股权投资的初始投资成本。For the business combination under the same control, if the considerationof the combining party is made through payment in cash, transferring non-cash assets or bearing debts, it shall, on the date of combination, regard the share of the book value of sharehol

13、ders equity of the obtained party in the consolidated financial statements of the final controlling party as the initial cost of the long-term equity investment.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；资本公积不足冲减的，依次冲减盈余公积和未分 配利润。The difference between the initial cost of the long-term eq

14、uity investment and the payment in cash, non-cash assets transferred as well as the book value of the debts borne by the combining party shall offset against the capital reserve.If the capital reserve is insufficient to offset, ,surplus reserve and undistributed profit shall be offset in sequence.(2

15、)合并方以发行权益性证券作为合并对价的，应当在合并日按照取得被合并方 所有者权益在最终控制方合并财务报表中的账面价值的份额作为长期股权投资的初始 投资成本。If the consideration paid by the combining party is equity securities, it shall, on the date of combination, regard the share of the book value of the shareholders equity of the obtained party in the consolidated financial

16、 statements of the final controlling party as the initial cost of the long-term equity investment.按照发行股份的面值总额作为股本，长期股权投资初始投资成本与所发行股份面值 总额之间的差额，应当调整资本公积；资本公积不足冲减的，依次冲减盈余公积和未分 配利润。The total par value of the shares issued shall be regarded as the share capital, while the difference between the initial

17、cost of the long-term equity investment and total par value of the shares issued shall adjust the capitalreserve.If the capital reserve is insufficient to offset, surplus reserve and undistributed profit shall be offset in sequence.(3)形成同一控制下控股合并的长期股权投资，如果子公司按照改制时确定的资 产负债经评估确认的价值调整资产、负债账面价值的，合并方应当按照

18、取得子公司经评估确认的净资产的份额，作为长期股权投资的初始投资成本。For a long-term equity investment formed in business combination under the same control, if the book values of assets and liabilities are adjusted according to the value of assets and liabilities identified by the subsidiary at the time of reconstruction, the initia

19、l investment cost of the long-term equity investment should be the share of the net assets of the subsidiary company identified by evaluation.(4)通过多次交换交易，分步取得股权最终形成同一控制下控股合并的，在个别 财务报表中，应当以持股比例计算的合并日应享有被合并方所有者权益在最终控制方合 并财务报表中的账面价值份额，作为该项投资的初始投资成本。If through a number of exchange transactions, the shar

20、eholders equityobtained step by step and eventually formed the business combination under the same control, in individual financial statements, the initial investment cost of the investment should be the share of the book value of the shareholdersequity of the combined party in the consolidated fina

21、ncial statements of the final controlling party at the date of merger, which computed according to shareholding ratio.(5)在企业合并中，合并方发生的审计、法律服务、评估咨询等中介费用以及其 他相关管理费用，应当于发生时计入当期损益(管理费用)。In business combination, the intermediary expenses, such as audit, legal service, evaluation and consultation, and oth

22、er related management expenses, should be recorded in current profit or loss(administration expense ) at thetime of occurrence.2.非同一控制下企业合并形成的长期股权投资Long-term equity investment formed in business combination not under the same control(1)非同一控制下企业合并形成的长期股权投资，购买方应当按照确定的企业合 并成本作为长期股权投资的初始投资成本。For the lon

23、g-term equity investment formed in a business combination not under the same control , the acquirer shall regard the combination costs ascertained as the initial cost of the long-term equity investment.企业合并成本包括购买方付出的资产、发生或承担的负债、发行的权益性证券的公 允价值之和。The combination costs shall include the total fair valu

24、es of the assets paid the liabilities incurred or assumed and the equity securities issued.(2)通过多次交换交易，分步取得股权最终形成非同一控制下控股合并的，购买 方在个别财务报表中，应当以购买日之前所持被购买方的股权投资的账面价值与购买日 新增投资成本之和，作为该项投资的初始投资成本。If through a number of exchange transactions, the shareholders equityobtained step by step and eventually form

25、ed the business combination not under the same control, in individual financial statements of the acquirer, the initial investment cost of the investment should be the sum of the book value of the shareholders equity of the acquiree held before the purchase date and the cost of newly increased inves

26、tment.其中： Among them:形成控股合并前对长期股权投资采用权益法核算的，购买日长期股权投资的初始投资成本，为原权益法下的账面价值加上购买日为取得新的股份所支付对价的公允价值 之和。If equity method is adopted for long-term equity investment before the formation of control merger, the initial investment cost of long term equity investment on purchase date is the sum of the book val

27、ue under the original equity method and the fair value of the consideration paid for obtaining new shares on the purchase date.购买日之前因权益法形成的其他综合收益或者其他资本公积暂时不作处理，待到处置该项投资时将与其相关的其他综合收益或其他资本公积采 用与被购买方直接处置相关资产或负债相同的基础进行会计处理Other comprehensive income or other capital reserves formed by theequity method be

28、fore the purchase date will not be accounted for the time being.Until in the disposal of this investment, the other comprehensive income or other capital deposits related to it shall be treated with the same basis as the direct disposal of the related assets or liabilities of the acquiree.形成控股合并前对长期

29、股权投资采用公允价值计量的（例如，原分类为以公允价值计量且其变动计入其他综合收益金融资产的非交易性权益工具投资），长期股权投资在购买日的初始投资成本为原公允价值计量的账面价值加上购买日取得新的股份所支付对价的公允价值之和，购买日之前持有的被购买方的股权涉及其他综合收益的，转入当期损益。If long-term equity investment measured at fair value before the formation of control merger （for example, non-trading equity instrument investment originall

30、y classified as financial assets at fair value through other comprehensive income ） , the initial investment cost of long-term equity investment on purchase date is the sum of the book value originally measured at fair value and the fair value of consideration paid on purchase date to obtain new sha

31、res. If the shareholders equity held before the purchase date involves other comprehensive income, it should be transferred in current profit or loss.（三）投资成本中包含的已宣告但尚未发放的现金股利或利润的处理Treatment for cash dividends or profits declared but not yet paid which included in the cost of investment企业无论以何种方式取得长期股

32、权投资，取得投资时，对于投资成本中包含的被投 资单位已经宣告但尚未发放的现金股利或利润， 应作为应收项目单独核算，不构成取得 长期股权投资的初始投资成本。No matter what way the enterprise obtains the long-term equity investment, when the investment is obtained, the cash dividends or profits declared but not yet paid by the investee should be accounted for as receivables sepa

33、rately and do not constitute the initial investment cost of the long-term equity investment acquired.考点二：长期股权投资的后续计量Subsequent Measurement of Long-term Equity Investment（一）成本法 Cost method根据长期股权投资准则，投资方持有的对子公司投资在投资方作为母公司的个别财务报表中应当采用成本法核算，投资方为投资性主体且子公司不纳入其合并财务报表的 除外。According to the long-term equity i

34、nvestment standard, the subsidiaryinvestment held by the investor should be accounted in the individual financial statements of the investor as parent company by cost method except that the investor is investing principal part and the subsidiary is not included in consolidated financial statements.采

35、用成本法核算的长期股权投资应当按照初始投资成本计价。追加或收回投资应当调整长期股权投资的成本。The long-term equity investment using the cost method shall be valued atits initial investment cost. If there are additional investments or disinvestments , the cost of the long-term equity investment shall be adjusted.除取得投资时实际支付价款或对价中包含的已宣告但尚未发放的现金股利或利

36、润外，投资企业应当按照享有被投资单位宣告分派的现金股利或利润的份额，确认为当期投资收益。Other than cash dividends or profits declared but not yet paid and includedin the actual payment or consideration when the investment is acquired, the dividends or profits declared to distribute by the investee shall be recognized as the current period inv

37、estment income according to the attributable share.（二）权益法 Equity method投资方对合营企业和联营企业投资应当采用权益法核算。The investor should use equity method to account for the joint venture and associated enterprise investment.1 .取得投资时的处理Accounting treatment when obtaining investment长期股权投资的初始投资成本大于投资时应享有被投资单位可辨认净资产公允价 值份额

38、的，不调整长期股权投资的初始投资成本；If the initial cost of a long-term equity investment is more than acquiree sfair value of identifiable net assets held by acquirer, the initial cost of the long-term equity investment is not adjusted;长期股权投资的初始投资成本小于投资时应享有被投资单位可辨认净资产公允价 值份额的，其差额应当计入当期营业外收入，同时调整增加长期股权投资的账面价值。if the

39、initial cost of a long-term equity investment is less than acquiree sfair value of identifiable net assets held by acquirer, the difference shall be recorded into the current non-operating revenue and the book value of the long-term equity investment shall be adjusted to increase simultaneously.2 .被

40、投资方实现净利润或发生净亏损的处理Accounting treatment of net profit earned or loss incurred by aquiree投资企业取得长期股权投资后，应当按照应享有或应分担的被投资单位实现的净损 益的份额，确认投资损益，并调整长期股权投资的账面价值。After an investing enterprise obtains a long-term equity investment, it shall, in accordance with the attributable share of the net profits or losses

41、of the invested entity, recognize the investment profits or losses and adjust the book value of the long-term equity investment.投资企业确认被投资单位发生的净亏损，应当以长期股权投资的账面价值以及其他实质上构成对被投资单位净投资的长期权益减记至零为限，投资企业负有承担额外损失义务的除外。An investing enterprise shall recognize the net losses of the investedenterprise until the b

42、ook value of the long-term equity investment and otherlong-term rights and interests which substantially form the net investmentmade to the invested entity are reduced to zero, unless the investing enterprisehas the obligation to undertake extra losses.被投资单位以后实现净利润的，投资企业在其收益分享额弥补未确认的亏损分担额后，恢复确认收益分享额

43、。If the invested entity realizes any net profits later, the investing enterpriseshall, after the amount of its attributable share of profits offset against itsattributable share of the unrecognized losses, resume recognizing itsattributable share of profits.在确认应享有或应分担被投资单位的净利润或净亏损时，在被投资单位账面净利润的基础上，应

44、考虑以下因素的影响进行适当调整：In recognizing shared net profits or assumed losses of acquired company,the following factors should be taken into consideration based on the carryingvalue of net profit of acquired company, the adjustments include:一是被投资单位采用的会计政策及会计期间与投资企业不一致的，应按投资企业的会计政策及会计期间对被投资单位的财务报表进行调整。First, w

45、here accounting policies and accounting period adopted byacquiree are different from those of the acquirer, accounting policies andaccounting period adopted by acquired company should be adjusted to thatadopted by acquirer to ensure consistency.二是以取得投资时被投资单位固定资产、无形资产的公允价值为基础计提的折旧额 或摊销额，以及以投资企业取得投资时的

46、公允价值为基础计算确定的资产减值准备金额 等对被投资单位净利润的影响。Second, depreciation or amortization amount charged on the fair value of fixed assets, intangible assets obtained from investment in acquired company, and provision of asset impairment based on fair value when obtaining investment have influence on net profit of ac

47、quired company.三是在评估投资方对被投资单位是否具有重大影响时，应当考虑潜在表决权的影 响，但在确定应享有的被投资单位实现的净损益、其他综合收益和其他所有者权益变动 的份额时，潜在表决权所对应的权益份额不应予以考虑。Third, the impact of potential voting rights should be considered when assessing whether the investor has a significant impact on the investee. However, the share of equity correspondin

48、g to the potential voting rights should not be taken into consideration when determining the share of the net profit and loss, other comprehensive income and the change of other owners equity of the investee.四是在确认应享有或应分担的被投资单位净利润(或亏损)额时，法规或章程规定 不属于投资企业的净损益应当予以剔除后计算。Fourth, when determining the net p

49、rofit(or loss ) of the investee thatshould be shared, the net profit or loss that does not belong to the investor enterprise stipulated in regulations or statutes should be eliminated.五是在确认投资收益时，除考虑公允价值的调整外，对于投资企业与其联营企业及 合营企业之间发生的未实现内部交易损益应予以抵消。Fifth, in recognizing investment income, except for the

50、 adjustment of fair value, unrealized profit or loss incurred in internal transactions should be offset between the investor company and its joint venture as well as associates.3 .被投资单位其他综合收益变动的处理The treatment of change of other comprehensive income of investee被投资单位其他综合收益发生变动的，投资方应当按照归属于本企业的部分，相应 调整

51、长期股权投资的账面价值，同时增加或减少其他综合收益。If other comprehensive income of investee changes, the investing party should adjust relating book value of long-term equity investment according to the part which belongs to its company and increase or reduce other comprehensive income simultaneously.4 .取得现金股利或利润的处理The tre

52、atment of obtaining cash dividends or profit按照权益法核算的长期股权投资，投资方自被投资单位取得的现金股利或利润，应抵减长期股权投资的账面价值。As to the long-term equity investment under equity method , the investing party should reduce the book value of long-term equity investment if investing party obtains cash dividend or profit from the invest

53、ee.在被投资单位宣告分派现金股利或利润时，借记“应收股利”科目，贷记“长期股权投资一一损益调整”科目。When the investee declares cash dividend or profit , debit(dividendreceivable account and credit ( long-term equity investment profit or loss adjustment account.5 .被投资方发生其他权益变动的处理Accounting treatment of other changes in equity of acquiree投资企业对于被投资单

54、位除净损益、其他综合收益以及利润分配以外所有者权益的 其他变动，应按持股比例与被投资单位所有者权益的其他变动计算的归属于本企业的部 分，相应调整长期股权投资的账面价值，同时增加或减少资本公积（其他资本公积）。For any change of the shareholders equity other than the net profit andloss, other comprehensive income and profit distribution of the investee, thebook value of the long-term equity investment sh

55、all be adjusted according topart that belong to the enterprise calculated at the proportion of theshareholding and other changes in the owners equity of the investee. andcapital reserves （other capital reserves ） should be increased or decrease at the same time.考点三：长期股权投资核算方法的转换Conversion of Account

56、ing Methods of Long-term Equity Investments（一）成本法转为权益法Conversion to equity method from cost method因处置投资导致对被投资单位由能够实施控制转为具有重大影响或者与其他投资 方一起实施共同控制的，首先应按处置或收回投资的比例结转应终止确认的长期股权投 资成本。在此基础上，将剩余的长期股权投资转为采用权益法核算：If the control over the investee is converted into significant influence ormaking common control

57、with other investing parties because of disposinginvestment, firstly, the cost of long-term equity investment that should bederecognized should be carried out according to the proportion of disposal or recovery of investment. On this basis, the residual long-term equity investment should be transfer

58、red to be accounted using equity method:比较剩余长期股权投资的成本与按照剩余持股比例计算原投资时应享有被投资单 位可辨认净资产公允价值的份额，前者大于后者的，属于投资作价中体现的商誉部分， 不调整长期股权投资的账面价值；前者小于后者的，在调整长期股权投资的同时，调整 留存收益。Compare the cost of the residual long-term equity investment with the share of the fair value of the identifiable net assets of the investee

59、that should be enjoyed according to the calculation of the original investment on the residual shareholdings ratio. If the former is greater than the latter, it is the goodwill part embodied in the investment price, and the book value of the long-term equity investment should not be adjusted. If the

60、 former is less than the latter, the long-term equity investment should be adjusted and retained earnings should be adjusted at the same time.（二）公允价值计量或权益法转成本法核算Conversion to cost method from fair value measurement or equity method 参考”多次交易实现企业合并”的会计处理。Refer to accounting treatment of business combin

61、ation through multiple transactions（三）公允价值计量转为权益法核算Conversion to equity method from fair value measurement原持有的对被投资单位的股权投资（不具有控制、共同控制或重大影响的），按照金融工具确认和计量准则进行会计处理的，因追加投资等原因导致持股比例增加，使其能够对被投资单位施加共同控制或重大影响的，在转按权益法核算时，投资方应当按照金融工具确认和计量准则确定的原股权投资的公允价值加上为取得新增投资而应支付 对价的公允价值，作为改按权益法核算的初始投资成本。If the accounting t

62、reatment of equity investment of investee(there is nocontrol , common control or significant influence) is made according tofinancial instruments recognition and measurement standard, the shareholdings increase because of further investment and it can impose common control or significant influence o

63、ver investee, when converted into equity method,the investing party should regard the sum of the fair value of original equity investment which is recognized according to financial instruments recognition and measurement and the fair value of the consideration payable which is paid to obtain additio

64、nal investment as the initial investment cost under equity method.原股权投资于转换日的公允价值与账面价值之间的差额，以及原计入其他综合收 益的累计公允价值变动应当转入改按权益法核算的当期损益。The difference between fair value of the original equity investment at the conversion date and book value and the accumulated fair value change which is originally recorded into other comprehensive income should be recorded into current period profit or loss under the equity method.（四）权益法核算转公允价值计量Conversion of equity method