合并报表其实并不难

在学会计的时候,老师告诉我们,会计有三大难点:一外币折算,二所得税,三是合并报表,如果你仔细想想合并报表的套路,其实难度并不大,分两大步两小步:

一、合并报表的范围

哪些公司可以纳入合并报表的范围呢,其实就是在于实际控制,如何做到实际控制。其实有几种方式,一是半数以上的表决权,二是公司章程规定,三是与其他股东或投资人之间的协议。

要考虑到以下几个因素,优先股,可转股债券,可执行期权等。

二、合并报表公式

(一)在同一控制之下:

1、合并利润表
1、投资收益抵销金额

①(子公司当期净利润-抵销逆流内部交易)×母公司持股比例;
②母公司取得的子公司分配的现金股利

2、少数股东损益:

当期抵销逆流内部交易后子公司净利润×少数股东持股比例

3、归属于母公司净利润:

母公司净利润-顺流交易未实现内部交易损益-分派的现金股利*时间;母公司持股比例+当期抵销逆流内部交易后子公司净利润×母公司持股比例

2、合并资产负债表
1、各项可辨认资产、负债:

母公司账面价值+子公司账面价值

2、长期股权投资:

扣除对子公司的投资

3、商誉:

不形成新的商誉,若最终控制方收购被合并方时形成商誉,应予列示。

4、股本:

母公司

5、资本公积:

归属于母公司的资本公积=母公司资本公积+累计子公司资本公积变动×母公司持股比例-合并日因调整留存收益而调整的资本公积

6、其他综合收益:

归属于母公司的其他综合收益=母公司其他综合收益+累计子公司其他综合收益变动×母公司持股比例

7、盈余公积:

母公司+合并日调整恢复的部分

8、未分配利润:

归属于母公司未分配利润=母公司未分配利润-累积顺流交易未实现内部交易损益+(子公司累计净利润-子公司累积分配现金股利-抵销累积逆流内部交易)×母公司持股比例

9、少数股东权益:

(子公司所有者权益合计-抵销累计逆流内部交易)×少数股权持股比例

(二)非同一控制下

1、合并利润表
1、投资收益抵销金额:

(子公司当期净利润-调整购买日公允价值与账面价值差额的影响-抵销逆流内部交易)×母公司持股比例;母公司取得的子公司分配的现金股利

2、少数股东损益:

当期调整购买日公允价值与账面价值影响差额和逆流内部交易后的子公司净利润×少数股权持股比例

3、归属于母公司净利润:

母公司净利润-顺流交易未实现内部交易损益-分派的现金股利×母公司持股比例+当期调整购买日公允价值与账面价值影响差额和逆流内部交易后的子公司净利润×母公司持股比例

2、合并资产负债表
1、各项可辨认资产、负债

母公司账面价值+子公司购买日公允价值持续计算的金额

2、长期股权投资

扣除对子公司的投资

3、商誉:

合并成本-购买日应享有的被购买方可辨认净资产公允价值份额

4、股本:

母公司

5、资本公积:

归属于母公司的资本公积包括:
累计子公司资本公积变动×母公司持股比例;
处置子公司股权但不丧失控制权合并财务报表调整的资本公积;
处置子公司股权且丧失控制权合并财务报表调整的资本公积;
购买子公司少数股权时合并财务报表调整的资本公积

6、其他综合收益:

归属于母公司的其他综合收益=母公司其他综合收益+累积子公司其他综合收益变动×母公司持股比例

7、盈余公积:

母公司

8、未分配利润:

归属于母公司未分配利润=母公司未分配利润-累积顺流交易未实现内部交易损益+(子公司累计净利润-子公司累计分配现金股利-调整累计购买日公允价值与账面价值差额的影响-抵销累计逆流内部交易)×母公司持股比例

9、少数股东权益

(子公司所有者权益合计-调整累计购买日可辨认净资产公允价值与账面价值差额的影响-抵销累计逆流内部交易)×少数股权持股比例

合并报表所有者权益总额=归属于母公司的所有者权益+少数股东权益=母公司期末所有者权益+(子公司累计持续计算的净利润-子公司累计分配现金股利+或-子公司其他综合收益变动+或-子公司其他权益变动等)×母公司持股比例+少数股东权益

总体的纲领就是这样的,只有通过具体的操作才能够完全了解其中的要领,而且要做非常详细的底稿,所有的工作做一篇也就会了。

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