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东莞大朗会计培训学校:会计专业技术资格考试辅导教材《中级会计实务》答疑(二)

发布日期:2018,10,10 作者:都市领航 来源:原创 已浏览:6442
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东莞大朗会计培训学校:会计专业技术资格考试辅导教材《中级会计实务》答疑(二)  
1.自2017年12月31日开始,非流动资产处置损益结转到资产处置损益,请问考试时是否按照新规定执行?包括2018年5月1日增值税税率的调整,如税率由17%变为16%,考试是否按照新政策处理?  
答:(1)根据《关于修订印发一般企业财务报表格式的通知》的规定,非流动资产处置损益结转到资产处置损益;(2)对于教材出版后相关税率发生调整,建议考生在考试时按照试卷中给出的税率进行计算处理。  
2.教材第58页,购买非同一控制下企业合并形成的长期股权投资中,“购买方作为合并对价发行的权益性工具或债务性工具的交易费用,应当记入权益性工具或债务性工具的初始确认金额。”是否应为“发行权益性工具作为合并对价直接相关的交易费用,应当冲减资本公积(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,依次冲减盈余公积和未分配利润。”  
答:企业为发行权益性证券支付的手续费、佣金等与发行直接相关的费用,不构成长期股权投资的初始投资成本,这部分费用应自发行证券的溢价发行收入中扣除,溢价收入不足冲减的,依次冲减盈余公积和未分配利润。  
3.为什么可供出售金融资产公允价值变动形成的利得和损失计入其他综合收益,而不是计入公允价值变动损益?  
答:对于分类为可供出售金融资产的金融资产,企业持有其目的往往是双重的,既有持有以收取现金流量的目的(类似持有至到期投资),又有持有随时可供出售的交易性的目的(类似交易性金融资产)。因此,可供出售金融资产在资产负债表上的计量和交易性金融资产相同(以公允价值计量),但在利润表上类似摊余成本的计量(使用实际利率法进行利息的计算),因而公允价值变动不体现在损益中,而是体现在其他综合收益中。  
4.教材第117页表8-5,加权计算后的账面价值如何计算?  
答:以该表中资产组A为例,其加权计算后的账面计算方法为:资产组A加权计算后的账面价值=资产组A账面价值×按使用寿命计算的权重=4000000×1=4000000(元)。  
5.关于交易性金融资产对于“已宣告但尚未发放的现金股利”的会计处理:《中级会计实务》第127页,借记“应收利息”或“应收股利”科目;而在《初级会计实务》第66页,却要求“不应单独确认为应收项目,应当构成交易型金融资产的初始入账金额”。如何理解?  
答:以《中级会计实务》的规定为准,该规定与目前企业会计准则及其应用指南的规定相一致。  

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