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Jingdong book

企业会计准则第33号:合并财务报表·讲解

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企业会计准则第33号:合并财务报表·讲解

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《企业会计准则第33号:合并财务报表·讲解》对新发布的《企业会计准则第33号——合并财务报表》条文进行了详细讲解。并参照旧条文对两种准则间的不同做了比较,并提供详尽案例及其操作实务,并对案例加以详细分析,有利于广大财会人员迅速全面掌握准则内容、更好地领会新企业会计准则的精髓,掌握新准则下会计及税务实务问题的处理,更深入地了解企业会计改革、掌握新旧变化、开阔视野,更迅速地掌握新准则体系,更熟练地运用新准则进行职业判断和账务处理。
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第一部分 《企业会计准则第33号-合并财务报表》原文
企业会计准则第33号——合并财务报表

第二部分 《企业会计准则第33号——合并财务报表》讲解
第一章 合并财务报表概述
第二章 合并财务报表的合并范围
第三章 合并财务报表编制的合并程序
第四章 非同一控制下的合并资产负债表和合并利润表的编制
第五章 集团内部交易的处理
第六章 同一控制下的合并资产负债表和合并利润表的编制
第七章 合并现金流量表的编制
第八章 合并所有者权益变动表
第九章 特殊交易的会计处理
第十章 在子公司中权益的披露

第三部分 最新企业会计准则条文
企业会计准则——基本准则
企业会计准则第37号——金融工具列报
企业会计准则第41号——在其他主体中权益的披露
企业会计准则第2号——长期股权投资
企业会计准则第9号——职工薪酬
企业会计准则第40号——合营安排
企业会计准则第30号——财务报表列报
企业会计准则第39号——公允价值计量
Book Abstract

《企业会计准则第33号:合并财务报表·讲解》:
因此,上期编制合并财务报表时抵销的内部购进存货中包含的未实现内部销售损益,也对本期的期初未分配利润产生影响,本期编制合并财务报表时应当在合并母子公司期初未分配利润的基础上,将上期抵销的未实现内部销售损益对本期期初未分配利润的影响予以抵销,调整本期期初未分配利润的金额。
在连续编制合并财务报表的情况下,首先必须将上期抵销的存货价值中包含的未实现内部销售损益对本期期初未分配利润的影响予以抵销,调整本期期初未分配利润的金额;然后再对本期内部购进存货进行抵销处理,其具体抵销处理程序和方法如下:
(1)将上期抵销的存货价值中包含的未实现内部销售损益对本期期初未分配利润的影响进行抵销。即按照上期内部购进存货价值中包含的未实现内部销售损益的金额,借记“未分配利润——年初”项目,贷记“营业成本”项目。
(2)对于本期发生内部购销活动的,将内部销售收入、内部销售成本及内部购进存货中未实现内部销售损益予以抵销。即按照销售企业内部销售收入的金额,借记“营业收入”项目,贷记“营业成本”项目。
(3)将期末内部购进存货价值中包含的未实现内部销售损益予以抵销。对于期末内部购买形成的存货(包括上期结转形成的本期存货),应按照购买企业期末内部购进存货价值中包含的未实现内部销售损益的金额,借记“营业成本”项目,贷记“存货”项目。
……

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