[指南]：測(cè)試站點(diǎn)的摘要：該測(cè)試站點(diǎn)是CPA會(huì)計(jì)長(zhǎng)期股權(quán)投資和合并報(bào)表章節(jié)的基本知識(shí)點(diǎn)。候選人必須牢牢抓住它。被投資單位的凈利潤(rùn)或凈虧損相對(duì)容易掌握，解釋重點(diǎn)放在逆流交易中。

測(cè)試站點(diǎn)摘要：該測(cè)試站點(diǎn)是CPA會(huì)計(jì)長(zhǎng)期股權(quán)投資和合并報(bào)表章節(jié)的基本知識(shí)點(diǎn)。候選人必須牢牢抓住它。容易掌握被投資單位的凈利潤(rùn)或凈損失。解釋的重點(diǎn)是逆流交易。在合并控股的情況下，將下游交易的會(huì)計(jì)處理與母公司與子公司之間的內(nèi)部交易的會(huì)計(jì)處理進(jìn)行比較。

分步說(shuō)明：

1.被投資單位實(shí)現(xiàn)凈利潤(rùn)

依據(jù)：長(zhǎng)期股權(quán)投資的損益調(diào)整······連續(xù)計(jì)算入賬時(shí)以可辨認(rèn)凈資產(chǎn)的公允價(jià)值享有的損益

貸款：投資收益

2.被投資方有凈虧損

借款：投資收益

貸款：長(zhǎng)期股權(quán)投資的損益調(diào)整······連續(xù)計(jì)算入賬時(shí)按可辨認(rèn)凈資產(chǎn)公允價(jià)值享有的損益

3.如果投資或出售的資產(chǎn)不構(gòu)成企業(yè)，則會(huì)計(jì)處理應(yīng)分為上游交易和下游交易

a。逆流交易

①借款：長(zhǎng)期股權(quán)投資的損益調(diào)整

貸款：投資收益

②借款：投資收益

貸款：長(zhǎng)期股權(quán)投資損益調(diào)整··················································································································

③如果投資公司需要準(zhǔn)備合并財(cái)務(wù)報(bào)表，則合并財(cái)務(wù)報(bào)表中的處理方式：

借款：長(zhǎng)期股權(quán)投資

貸款：存貨······························································································

b。下游交易

①借款：長(zhǎng)期股權(quán)投資的損益調(diào)整

貸款：投資收益

②借款：投資收益

貸款：長(zhǎng)期股權(quán)投資損益調(diào)整··································· ·························································· ·························································· ························

③如果投資公司需要準(zhǔn)備合并財(cái)務(wù)報(bào)表，則合并財(cái)務(wù)報(bào)表中的處理方式：

借入：營(yíng)業(yè)收入··················································································

貸款：營(yíng)業(yè)成本··············································································

投資收益··························································································

說(shuō)明：①上游交易或下游交易的會(huì)計(jì)分錄可以寫(xiě)為上面的兩個(gè)“①②”，也可以合并。 ②投資企業(yè)需要編制合并財(cái)務(wù)報(bào)表的處理如上所述。具體原因太長(zhǎng)，這里不再介紹。 ③長(zhǎng)期股權(quán)投資的損益調(diào)整采用該測(cè)試點(diǎn)的權(quán)益法進(jìn)行。如果投資公司與聯(lián)營(yíng)公司或合資公司之間存在內(nèi)部交易，則必須將調(diào)整乘以投資公司享有的投資比例。但是，在合并報(bào)表一章中，在母公司和子公司的合并報(bào)表中，如果母公司將資產(chǎn)出售給子公司，則未實(shí)現(xiàn)的內(nèi)部交易損益應(yīng)全部沖減“所有者應(yīng)占利潤(rùn)”。母公司”。向母公司出售資產(chǎn)而產(chǎn)生的未實(shí)現(xiàn)內(nèi)部交易損益，應(yīng)按照母公司的權(quán)益在“歸屬于母公司所有者的凈利潤(rùn)”和“少數(shù)股東損益”之間分配。對(duì)子公司的分配比例（請(qǐng)參見(jiàn)示例說(shuō)明）。

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