2010年注册会计师考试《会计》冲刺模拟试题(5)

　　(4) Journal Entry: The measurement of long-term share investment of Company Jia to Company Bin in 20X8.

　　2nd, April, 20X8

　　Dr: Dividend receivable 24 (120×20%)

　　Cr: Long-term share investment —Company Bin (P&L adjustment) 24

　　31st, December, 20X8

　　The net loss of Company Bin is 600, the net loss after adjustment according to the fair value equals 600+(500-300)×20%+(600-500)/5=660, the internal transaction has already realized the external selling, so the investment income that investor should recognized equals (-660+120)×20%=-108.

　　Dr: Investment income 108

　　Cr: Long-term share investment —Company Bin (P&L adjustment) 108

　　At this time, the carrying amount of “Long-term share investment—Company Bin” equals 2 100-20+30+20-24-108=1 998

　　The accrued impairment of long-term share investment equals 1 998-1 850=148.

　　Dr: Assets impairment loss 148

　　Cr: Long-term share investment impairment 148

　　(5) Journal Entry of selling long-term share investment of Company Jia in 20X9.

　　20th, March, 20X9

　　Dr: Bank deposit 1 930

　　Long-term share investment impairment 148

　　Long-term share investment—Company Bin (P&L adjustment) 112

　　Cr: Long-term share investment —Company Bin (Cost) 2 080

　　Long-term share investment—Company Bin (Other equity changes) 30

　　Investment income 80

　　Dr: Capital reserve—other capital reserve 30

　　Cr: Investment income 30

　　【该题针对“权益法核算”知识点进行考核】

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