Long-term bond investments "Size Standards " Accounting Differences
( 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 .
[ 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 .
( Three ) the disposal of long-term bond investments in companies of different accounting standards , if the holding period had impairment , disposal should be transferred out of the original provision for impairment . In small business accounting standards , disposal of long-term debt Long-term bond investments and long-term bonds sold before maturity due in both cases , accounting for impairment problem does not exist .
Third, the long-term equity investment "Size Standards " Accounting Differences
( A ) Accounting Accounting standards require different methods of long-term equity investments accounted for using the equity method and cost method there are two accounting method chosen depends on the invested enterprise and corporate relations . Invested enterprises and corporate relations can be divided into the control, joint control or significant influence , and no significant impact , no control of four. If the invested enterprise and between enterprises is control or significant influence , no control relationship shall be accounted for using the cost method ; if two enterprises is significant influence or joint control relationship shall be accounted for using the equity method .
Small business accounting standards and corporate accounting standards are different, regardless of the size of its stake , no need to consider the invested enterprises and between enterprises , only to be accounted for using a method , namely the cost .
( Two ) Initial measurement of different accounting standards under the provisions of the initial measurement of long-term equity investments in two cases : ① business combination under common control ; ② non- business combination under common control . If you belong to the same control , it should be made in accordance with the merger of the book value of equity as a long-term equity investment initial investment cost ; if they are the same control , the purchaser shall be determined in accordance with the cost of a business combination as long-term equity investment cost of the initial investment . Otherwise acquire long-term equity investment shall be determined according to the specific circumstances of the cost .
( A ) business combinations under common control :
[ Example 5] A, B two companies belong to a company subsidiary. A company on May 1, 2012 in order to obtain monetary funds 28 million yuan of the B 's 65 % stake. Company B 1 May 2012 the owner of the total equity of 50 million yuan .
A company's accounting treatment is as follows :
The initial investment cost = 5000 × 65% = 3250 ( million)
By: Long-term equity investments 3250
Credit: Bank deposits 2800
Capital reserve - Share premium 450
( 2 ) Non- business combination under common control :
[ Example 6] C Company and Company D are two completely separate companies . Company C on June 1, 2012 the D investment company , with its investment in fixed assets to obtain 60% of the shares of Company D . The fixed assets of 30 million yuan , has depreciated 7000000 yuan , 1000000 yuan provision for impairment of investment at the fair value of the fixed assets of 26 million yuan . Company D 1 June 2012 the owner of the equity of 40 million yuan
C Company's accounting treatment is as follows :
The initial investment cost for the fair value of fixed assets 26 million yuan .
By: Long-term equity investment - D Company 2600
Credit: Disposal of fixed assets 2200
Non-operating income 400
For the initial measurement of long-term equity investment accounting , small business accounting standards and tax rules are basically the same , but there are differences with GAAP . No need to distinguish common control or common control of the way of the merger ; investments made through the payment of cash and non- monetary asset exchange in two ways , for the appraised value of the assets surrendered its book value , the difference is recognized in profit or loss .
[ Example 7 ] March 1, 2011 , E small businesses acquire a share in the company 's common stock 100,000 shares at price 8.5 yuan ( including declared but not yet paid cash dividends 0.5 yuan ) , by bank deposit. Share of the issued and outstanding shares of the company's actual number of shares of 5% , and prepare long-term holding , other fees 20,000 yuan .
Dividends receivable = 100000 × 0.5 = 5 ( million)
Investment cost = 100000 × (8.5-0.5) +2 = 82 ( million)
By: Long-term equity investment - E Company 82
Dividends receivable 5
Credit: bank deposits 87
( Three ) subsequent measurement of different small business accounting standards , using the cost method for subsequent measurement of long-term equity investments accounted for ( the investee declares cash dividends or profit share of the amount shall be recognized as investment income ) .
[ Example 8 ] May 20, 2013 , A Company Limited of a long-term investment , buying 100,000 shares of its stock , the purchase price per share is $ 8 ( containing 0.2 million have been declared but not yet paid cash dividends ) , another related taxes paid 5,000 yuan denominated bank deposit. June 25, 2013 , the Corporation of Company A to receive cash dividends of $ 20,000.
May 20 accounted for as follows :
The initial investment cost = 80 +0.5-2 = 78.5 ( million)
By: Long-term equity investments 78.5
Dividends receivable 2
Credit: bank deposits 80.5
June 20 received dividends :
By: bank deposit 2
Credit: Dividends receivable 2
Accounting Standards , the long-term equity investment cost method and the subsequent measurement of the equity method of two kinds . Costing and Accounting for small businesses on the same case . If you are using the equity method , according to the investee 's net profit and net profit or loss and other changes in owners' equity recognizes its share of "long-term equity investment - period adjustments " subjects and "long-term equity investments - Other changes in equity " subjects. Investee declares cash dividends or profits , the need to offset against the "long-term equity investment - period adjustments " account , do not recognize investment income . Small business accounting standards do not need to make such a deal . [ Example 9] X Company Y Company holds a long-term equity investments , the shareholding ratio of 40% , the initial cost of 800 million yuan. Company Y equity in 2012 increased by 400 million, of which the fair value of available for sale financial assets 1,000,000 yuan appreciation . Company X under the equity method for business processes.
By: Long-term equity investments - investments for Y ( income adjustment ) 120
- Investment for Company Y ( other changes in equity ) 40
Credit: Investment income 120
Capital surplus - Other capital reserve 40
( Five ) Impairment Accounting Standards deal with different requirements for long-term equity investments for impairment processing to distinguish between the following two conditions: ( 1 ) under the equity method of accounting, the balance sheet date if there is impaired possibility of long-term equity investment shall be the carrying value is reduced to its recoverable amount, the reduced amount is recognized as an impairment loss in profit or loss , a provision for impairment of assets . ( 2 ) the cost method of accounting, the balance sheet date should be the book value of similar financial assets in accordance with the prevailing market rate of return determined by discounting the difference between the present value is recognized as an impairment loss in profit or loss. Enterprises should set the "long-term equity investment impairment " subjects , according to the amount of write-downs were recorded in "Impairment of assets - Provision for impairment of long-term equity investments " account debits and "long-term equity investment impairment " subjects lender . An impairment loss is recognized, it can not be reversed in subsequent accounting periods . Small business accounting standards do not involve decrease.
( Four ) different disposal of long-term equity investments under the provisions of Accounting Standards , if before provision for impairment of long-term equity investments in disposal need to switch to a " long-term equity investment impairment " subjects ; if it is carried by the equity method accounting, also need to be holding period through the " capital surplus " account of other changes in equity into the " investment income" account . Small business accounting standards do not involve these two types of accounting.
[ Example 10 ] A Company B Company holds a 40% stake , where the initial investment cost of 1.5 million yuan , profit and loss adjustment 1 million yuan , 350,000 yuan and other changes in equity , the holding period is not impaired. A year later, a company at 480 million purchase price to all of the shares transferred to Company C , price includes B Company has not declared cash dividends 400,000 yuan .
By: bank deposits 480
Credit: Dividends receivable - B Company 40
Long-term equity investment - B Company ( costs ) 150
- Company B ( loss adjustment ) 100
- Company B ( other changes in equity ) 35
Period adjustments 155
By: Capital reserve - Other capital reserve 35
Credit: Investment income 35
长期债券投资“尺寸标准”的会计差异
（一）初始计量不同的会计准则，企业购买政府债券，金融债券，企业债券分类为持有至到期投资，应调整相关交易成本及收购时的公允价值作为初始确认金额。小企业会计准则，小企业购买债券，长期债券投资，购买价应根据成本及相关税费后的金额作为衡量。
[例1]某公司采用企业会计准则2012年1月1日至1100万元的收购价Q公司，票面价值10万元的债券。包括到期利息但尚未收到的15万元，以及其他费用80,000元。当年1月1日发行的债券，票面年利率为6％ 。三年期间届满的债务，年度应计利息的债券。 （单位：万元，下同）
：持有至到期投资 - Q公司债券（成本） 1000
- Q公司债券（利息调整） 93
- Q企业债券（应计利息） 15
贷：银行存款1108
[例2] B公司通过小企业会计2012年1月1日起每日银行存款从12月31日购买的证券的会计准则， 2011年发行的5 - 年期债券，面值10万元，票面利率7 ％ ，每年4月5日最后年支付利息，偿还本金及最后一期利息的到期日。 B公司的实际支付的价格为100,000元，假设不考虑相关费用的支付。
：长期债券投资 - 面值10港元
贷：银行存款10
（二）从第一后续计量，确认利息收入的金额不同不同。企业会计准则，应持有至到期投资采用实际利率法以摊余成本。应该指出，如果实际利率法，金融资产或金融负债的利息收入利息支出每个时期每个时期，名义利率扣除的计算结果，名义利率可以直接使用会计法。
小企业会计准则，小企业衡量和评估期间举行的主要应收利息的内容进行后续计量的长期债券投资长期债券投资溢价或折价。根据面值，票面利率计算利息收入的金额，确认为投资收益。
[例3] 2012年1月1日M公司于同日发出一四年债券按面值1000元，票面利率9 ％ ，F公司的价格为1050元买了150 ，债券到期债务服务（年利率） ，采用实际利率法计算的本期利息收入。
首先，计算实际利率
（1000 × 150 +1000 × 150 × 9％ ×4） × （P / F，I， 4） = 1050 ×150
使用插值法为I = 6.7％
然后，编制会计分录
（1） 2012年1月1日收购时
持有至到期投资 - 面值150000
- 利息调整7500
贷：银行存款157,500
（2） 12月31日， 2012年利息
持有至到期投资 - 应计利息（ 1000 ×150× 9％ ）
13500
贷：投资收益（ 157500 ×6.7 ％ ） 10552.5
持有至到期投资 - 利息调整2947.5
（3） 2013年12月31日利率
持有至到期投资 - 应计利息（ 1000 ×150× 9％ ）
13500
贷：投资收益（ 168052.5 ×6.7 ％ ） 11259.52
持有至到期投资 - 利息调整2240.48
（注1:168052.5 = 157500 +13500-2947.5 ）
（ 4 ） 12月31日， 2014年利息
持有至到期投资 - 应计利息（ 1000 ×150× 9％ ）
13500
贷：投资收益（ 179312.02 ×6.7 ％ ） 12013.91
持有至到期投资 - 利息调整1486.09
（注2:179312.02 = 157500 +13500-2947.5 +13500-2240.48 ）
（5） 12月31日， 2015年的利率
持有至到期投资 - 应计利息（ 1000 ×150× 9％ ）
13500
贷：投资收益12,674.07
持有至到期投资 - 利息调整825.93
（注3:825.93 = 7500-2947.5-2240.48 = 1486.09 ）
（6） 2016年1月1日到期
借：银行存款204,000
贷：持有至到期投资 - 面值150000
- 应计利息54,000
[例4] B是一个小企业企业2013一月1每日银行存款205万元收购C（早期发行的五年期） ，面值200万元，票面利率为6％的公司债券，及其他付款交易费用10000元，债券支付利息，每月一次，最后本金偿还。 （1） 2013年1月1日：
长期债券投资 - 面值（ B类企业） 200
- 溢价或折让6
贷：银行存款206
（2）每月月底持有期：
：应收利息1
贷：投资收益1
借：投资收益0.1
信用：长期股权投资 - 溢价或折让0.1
（3）实际收到利息时：
借：银行存款1
贷：应收利息1
二，减值损失是区别对待。企业会计准则，如果债券持有期减值，减值应该被记录在“资产减值损失”账户的借方和“持有至到期投资减值准备”帐户存入。如果随后的一段减值拨备，已恢复到经济复苏的可能性，应计提减值金额，根据量的反向恢复会计处理。小企业会计准则，长期债券投资的损失应该包括实际的“营业外支出”账户的借方，不被视为已减值。
（三）处置长期债券投资在公司不同的会计准则，如果持有期间发生减值的迹象，处置应转出原已计提的减值准备。小企业会计准则，出售长期债务长期债券投资和长期债券到期之前出售在这两种情况下， ，占减值问题不存在。
三，长期股权投资“大小标准”会计差异
（一）会计标准核算的长期股权投资采用权益法和成本法有两种会计方法的选择取决于对被投资的企业和企业的关系需要不同的方法。可分为控制，共同控制或重大影响，并没有显着的影响，无法控制的四个投资企业和企业的关系。如果被投资企业与企业之间是控制或重大影响的，无控制关系，应采用成本法核算，如果两家企业是重大影响或共同控制关系，应采用权益法核算。
小企业会计准则和企业会计准则是不同的，无论其持股比例的大小，无需考虑投资的企业与企业之间，只有被使用的方法，即成本入账。
（二）不同的会计准则的规定在两种情况下长期股权投资的初始计量初始计量： ①同一控制下的企业合并; ②非同一控制下的企业合并。如果你属于同一控制，它应按照权益作为长期股权投资初始投资成本的账面价值合并，如果他们是相同的控制，则买方须按照确定业务合并成本作为长期股权投资的初始投资成本。以其他方式取得的长期股权投资应当根据成本的具体情况确定。
（一）同一控制下的企业合并：
[例5] A，B两公司属于本公司的子公司。 A公司2012年5月1日，以取得货币资金2800万元B的65 ％的股权。 B公司2012年所有者权益总额为5000万元。
A公司的会计处理如下：
初始投资成本= 5000 ×65 ％ = 3250（万元）
长期股权投资3250
贷：银行存款2800
资本公积 - 股本溢价450
（2）非同一控制下的企业合并：
[例6] C公司和D公司是两个完全独立的公司。 C公司2012年6月1日的D投资公司，其固定资产投资，以获得D公司60％的股份。固定资产3000万元，折旧700万元，100万元的公允价值为26万亿元的固定资产投资进行减值拨备。 D公司2012年6月所有者权益4000万元
C公司的会计处理如下：
固定资产2600万元的公允价值作为初始投资成本。
：长期股权投资 - D公司2600
信用：处置固定资产2200
非经营性收入400
对于长期股权投资的初始计量会计，小企业会计准则及税务规则基本相同，但也有与美国通用会计准则的差异。无需区分共同控制或共同控制的企业合并方式，通过现金支付和非货币性资产交换的方式有两种，投资资产的评估价值为自首其账面价值的，不同的是中确认损益。
[例7 ] 2011年3月1日，E小企业的价格收购该公司的普通股100,000股股份8.5元（包括宣告但尚未发放的现金股利0.5元） ，银行存款。应占联营公司之已发行及发行在外股份公司的实际数量的5％的股份，并准备长期持有，其他费用20000元。
应收股利= 100000 × 0.5 = 5 （万元）
投资成本= 100000 × （ 8.5-0.5 ） +2 = 82（万元）
：长期股权投资 - E公司82
应收股利5
贷：银行存款87
（三）不同的小企业会计准则，长期股权投资的后续计量采用成本法进行后续计量占（被投资单位宣告现金股利或利润份额的金额，应当确认为投资收益） 。
[例8 ] 2013年5月20日， A公司的长期投资有限公司，购买其股票100,000股，每股购入价为8元（含020万的已宣告但尚未发放的现金股利） ，另一个相关税费后支付了5000元计价的银行存款。 2013年6月25日， A公司收到现金股利20,000元的公司。
5月20日入账如下：
初始投资成本= 80 +0.5-2 = 78.5（万元）
借：长期股权投资78.5
应收股利2
贷：银行存款80.5
6月20日收到的股息：
借：银行存款2
贷：应收股利2
企业会计准则，长期股权投资成本法和权益法进行后续计量两种。在相同的情况下，小企业的成本和核算。如果您使用的是根据被投资单位的净利润和净损益和所有者权益的其他变动的份额，确认“长期股权投资 - 损益调整”科目和“长期股权投资权益法， - 其他变动在权益“科目。投资单位宣告现金股利或利润，需要冲减“长期股权投资 - 损益调整”账户，不确认投资收益。小企业会计准则不需要做这样的交易。 [例9 ] X公司Y公司持有的一项长期股权投资，持股比例为40％ ，初始投资成本800余万元。 Y公司股票在2012年增加了400万，其中可供出售金融资产1,000,000人民币升值的公允价值。 X公司按权益法计算的业务流程。
通过：长期股权投资 - 投资为Y （收入调整） 120
- Y公司的投资（其他权益变动）40
贷：投资收益120
资本公积 - 其他资本公积40
（五）资产减值会计准则处理的不同要求为长期股权投资减值准备处理，以区分以下两个条件：（1）按权益法核算，资产负债表日，如果有可能长期受损股权投资的账面价值减记至可收回金额，减记的金额确认为资产减值损失的利润或亏损，资产减值拨备。 （2）采用成本法核算，在资产负债表日按照当时的市场回报率折现确定的现值之间的差异应该是类似的金融资产的账面价值确认为损益的减值亏损。企业应设置“长期股权投资减值准备”科目，根据被记录在“资产减值撇减金额 - 长期股权投资”账户的借方和“长期股权投资减值准备减值拨备“科目的贷方。减值损失一经确认，不能在随后的会计期间拨回。小企业会计准则不涉及减少。
（四）不同处置长期股权投资会计准则的规定下，如果处置长期股权投资减值准备前需要切换到了“长期股权投资减值准备”科目;如果进行采用权益法核算，还需要持有期间的其他权益变动通过“资本公积”科目“投资收益”科目。小企业会计准则不涉及这两种类型的会计。
[例10] A公司B公司持有40％的股权，初始投资成本150万元，损益调整为100万元， 35万元及其他权益变动，持有期不被削弱。一年后，公司所有的股份转让给C公司480亿美元收购的价格，价格包括B公司并无宣派的现金股利400,000元。
借：银行存款480
贷：应收股利 - B公司40
长期股权投资 - B公司（成本） 150
- B公司（损益调整）100
- B公司（其他权益变动）35
期间调整155
：资本公积 - 其他资本公积35
贷：投资收益35
