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1、专题十五长期股权投资和企业合并01考情分析02 词汇归纳总结03重点、难点讲解04 同步系统训练考情分析本部分既是重点内容又是难点内容， 从考试情况看，其经常在专业阶段的主观题中 进行考查，所占分值较大，考生应全面熟练掌握。在复习时应重点关注长期股权投资初 始计量、权益法核算、长期股权投资核算方法的转换、非同一控制下企业合并的处理。词汇归纳总结长期股权投资Long-term equity investment初始同Initial measurement同一控制下企业合并Merger/Business combination under the samecontrol非同一控制下企业合并Merg
2、er/Business combination not under the same control初始投资成本Initial investment cost留存收益Retained earnings成本法Cost method投资方Investor被投资单位Investee共同控制Joint control重大影响Significant influence追加投资Additional investment收回投资；撤资Disinvestment投资收益Investment income权益法Equity method可辨认净资产Identifiable net assets可归属的Attri
3、butable净利润Net profit净亏损Net loss联营企业Associates合营企业Joint venture抵消Offset未实现内部交易损益Unrealized profit or loss of internal transaction其他权益变动Changes in other equity合并方Combining party被合并方Combined party合并日Combining date对价Consideration直接相关费用Direct relevant expense审廿用Audit fee评估费用Appraisal fee法律服务费用Legal servi
4、ce fee彳贝芬Bond手续费Handling fee权益性证券溢价Premium of equity security购买日Acquisition/Purchase date购买方Acquirer被购买方Acquiree合并成本Consolidation cost以供参考；备案For reference其他综合收益Other comprehensive income持续计算Continuous calculation控股合并control merger投资损失Investment loss重点、难点讲解考点一：长期股权投资的初始计量Initial Measurement of Long-t
5、erm Equity Investment（一）对联营企业、合营企业投资的初始计量Initial measurement of investment in associates and joint ventures对联营企业、合营企业投资，取得时初始投资成本的确定应遵循以下规定：For investment in associates and joint ventures, the initial investment costwhen acquired should be determined in accordance with the following regulations:(1)以
6、支付现金取得的长期股权投资，应当按照实际支付的购买价款作为长期股 权投资的初始投资成本，包括与取得长期股权投资直接相关的费用、税金及其他必要支 出，但所支付价款中包含的被投资单位已宣告但尚未发放的现金股利或利润应作为应收 项目核算，不构成取得长期股权投资的成本。For long term equity investment acquired in cash, the initial investmentcost of long-term equity investment should be determined according to theactual purchase price, i
7、ncluding expenses, tax and other necessaryexpenditures directly related to the acquisition of long-term equity investment.However, if the price paid includes cash dividends or profits declared but not yet paid by the investee, they should be treated as receivables to account for and do not constitut
8、e the cost of the long-term equity investments obtained.(2)以发行权益性证券方式取得的长期股权投资，其成本为所发行权益性证券的 公允价值，但不包括被投资单位已宣告但尚未发放的现金股利或利润。For long term equity investment obtained by issuing equity securities, its cost is the fair value of the equity securities issued, but does not include the cash dividend or pro
9、fit that has been declared but not yet paid by the investee.为发行权益性证券支付给有关证券承销机构等的手续费、佣金等与权益性证券发行直接相关的费用，不构成取得长期股权投资的成本The expense that directly related to the issuance of equity securities suchas charges and commissions, etc.which paid to relevant securities underwriting institutions for the issuanc
10、e of equity securities, does not constitute the cost of long-term equity investment acquired.该部分费用应自权益性证券的溢价发行收入中扣除，权益性证券的溢价收入不足冲减的，应冲减盈余公积和未分配利润。This part of expense should be deducted from the premium issuance revenue of the equity securities.If the premium revenue of the equity securities is insu
11、fficient, then surplus reserve and undistributed profit should be offset.(二)对子公司投资的初始计量Initial Measurement of investment in subsidiaries1.同一控制下企业合并形成的长期股权投资Long-term equity investmentformed in business combination under the same control(1)同一控制下的企业合并中，合并方以支付现金、转让非现金资产或承担债务 方式作为合并对价的，应当在合并日按照取得被合并方所有者
12、权益在最终控制方合并财 务报表中的账面价值的份额作为长期股权投资的初始投资成本。For the business combination under the same control, if the considerationof the combining party is made through payment in cash, transferring non-cash assets or bearing debts, it shall, on the date of combination, regard the share of the book value of sharehol
13、ders equity of the obtained party in the consolidated financial statements of the final controlling party as the initial cost of the long-term equity investment.长期股权投资初始投资成本与支付的现金、转让的非现金资产以及所承担债务账面 价值之间的差额，应当调整资本公积；资本公积不足冲减的，依次冲减盈余公积和未分 配利润。The difference between the initial cost of the long-term eq
14、uity investment and the payment in cash, non-cash assets transferred as well as the book value of the debts borne by the combining party shall offset against the capital reserve.If the capital reserve is insufficient to offset, ,surplus reserve and undistributed profit shall be offset in sequence.(2
15、)合并方以发行权益性证券作为合并对价的，应当在合并日按照取得被合并方 所有者权益在最终控制方合并财务报表中的账面价值的份额作为长期股权投资的初始 投资成本。If the consideration paid by the combining party is equity securities, it shall, on the date of combination, regard the share of the book value of the shareholders equity of the obtained party in the consolidated financial
16、 statements of the final controlling party as the initial cost of the long-term equity investment.按照发行股份的面值总额作为股本，长期股权投资初始投资成本与所发行股份面值 总额之间的差额，应当调整资本公积；资本公积不足冲减的，依次冲减盈余公积和未分 配利润。The total par value of the shares issued shall be regarded as the share capital, while the difference between the initial
17、cost of the long-term equity investment and total par value of the shares issued shall adjust the capitalreserve.If the capital reserve is insufficient to offset, surplus reserve and undistributed profit shall be offset in sequence.(3)形成同一控制下控股合并的长期股权投资，如果子公司按照改制时确定的资 产负债经评估确认的价值调整资产、负债账面价值的，合并方应当按照
18、取得子公司经评估确认的净资产的份额，作为长期股权投资的初始投资成本。For a long-term equity investment formed in business combination under the same control, if the book values of assets and liabilities are adjusted according to the value of assets and liabilities identified by the subsidiary at the time of reconstruction, the initia
19、l investment cost of the long-term equity investment should be the share of the net assets of the subsidiary company identified by evaluation.(4)通过多次交换交易，分步取得股权最终形成同一控制下控股合并的，在个别 财务报表中，应当以持股比例计算的合并日应享有被合并方所有者权益在最终控制方合 并财务报表中的账面价值份额，作为该项投资的初始投资成本。If through a number of exchange transactions, the shar
20、eholders equityobtained step by step and eventually formed the business combination under the same control, in individual financial statements, the initial investment cost of the investment should be the share of the book value of the shareholdersequity of the combined party in the consolidated fina
21、ncial statements of the final controlling party at the date of merger, which computed according to shareholding ratio.(5)在企业合并中，合并方发生的审计、法律服务、评估咨询等中介费用以及其 他相关管理费用，应当于发生时计入当期损益(管理费用)。In business combination, the intermediary expenses, such as audit, legal service, evaluation and consultation, and oth
22、er related management expenses, should be recorded in current profit or loss(administration expense ) at thetime of occurrence.2.非同一控制下企业合并形成的长期股权投资Long-term equity investment formed in business combination not under the same control(1)非同一控制下企业合并形成的长期股权投资，购买方应当按照确定的企业合 并成本作为长期股权投资的初始投资成本。For the lon
23、g-term equity investment formed in a business combination not under the same control , the acquirer shall regard the combination costs ascertained as the initial cost of the long-term equity investment.企业合并成本包括购买方付出的资产、发生或承担的负债、发行的权益性证券的公 允价值之和。The combination costs shall include the total fair valu
24、es of the assets paid the liabilities incurred or assumed and the equity securities issued.(2)通过多次交换交易，分步取得股权最终形成非同一控制下控股合并的，购买 方在个别财务报表中，应当以购买日之前所持被购买方的股权投资的账面价值与购买日 新增投资成本之和，作为该项投资的初始投资成本。If through a number of exchange transactions, the shareholders equityobtained step by step and eventually form
25、ed the business combination not under the same control, in individual financial statements of the acquirer, the initial investment cost of the investment should be the sum of the book value of the shareholders equity of the acquiree held before the purchase date and the cost of newly increased inves
26、tment.其中： Among them:形成控股合并前对长期股权投资采用权益法核算的，购买日长期股权投资的初始投资成本，为原权益法下的账面价值加上购买日为取得新的股份所支付对价的公允价值 之和。If equity method is adopted for long-term equity investment before the formation of control merger, the initial investment cost of long term equity investment on purchase date is the sum of the book val
27、ue under the original equity method and the fair value of the consideration paid for obtaining new shares on the purchase date.购买日之前因权益法形成的其他综合收益或者其他资本公积暂时不作处理，待到处置该项投资时将与其相关的其他综合收益或其他资本公积采 用与被购买方直接处置相关资产或负债相同的基础进行会计处理Other comprehensive income or other capital reserves formed by theequity method be
28、fore the purchase date will not be accounted for the time being.Until in the disposal of this investment, the other comprehensive income or other capital deposits related to it shall be treated with the same basis as the direct disposal of the related assets or liabilities of the acquiree.形成控股合并前对长期
29、股权投资采用公允价值计量的（例如，原分类为以公允价值计量且其变动计入其他综合收益金融资产的非交易性权益工具投资），长期股权投资在购买日的初始投资成本为原公允价值计量的账面价值加上购买日取得新的股份所支付对价的公允价值之和，购买日之前持有的被购买方的股权涉及其他综合收益的，转入当期损益。If long-term equity investment measured at fair value before the formation of control merger （for example, non-trading equity instrument investment originall
30、y classified as financial assets at fair value through other comprehensive income ） , the initial investment cost of long-term equity investment on purchase date is the sum of the book value originally measured at fair value and the fair value of consideration paid on purchase date to obtain new sha
31、res. If the shareholders equity held before the purchase date involves other comprehensive income, it should be transferred in current profit or loss.（三）投资成本中包含的已宣告但尚未发放的现金股利或利润的处理Treatment for cash dividends or profits declared but not yet paid which included in the cost of investment企业无论以何种方式取得长期股
32、权投资，取得投资时，对于投资成本中包含的被投 资单位已经宣告但尚未发放的现金股利或利润， 应作为应收项目单独核算，不构成取得 长期股权投资的初始投资成本。No matter what way the enterprise obtains the long-term equity investment, when the investment is obtained, the cash dividends or profits declared but not yet paid by the investee should be accounted for as receivables sepa
33、rately and do not constitute the initial investment cost of the long-term equity investment acquired.考点二：长期股权投资的后续计量Subsequent Measurement of Long-term Equity Investment（一）成本法 Cost method根据长期股权投资准则，投资方持有的对子公司投资在投资方作为母公司的个别财务报表中应当采用成本法核算，投资方为投资性主体且子公司不纳入其合并财务报表的 除外。According to the long-term equity i
34、nvestment standard, the subsidiaryinvestment held by the investor should be accounted in the individual financial statements of the investor as parent company by cost method except that the investor is investing principal part and the subsidiary is not included in consolidated financial statements.采
35、用成本法核算的长期股权投资应当按照初始投资成本计价。追加或收回投资应当调整长期股权投资的成本。The long-term equity investment using the cost method shall be valued atits initial investment cost. If there are additional investments or disinvestments , the cost of the long-term equity investment shall be adjusted.除取得投资时实际支付价款或对价中包含的已宣告但尚未发放的现金股利或利
36、润外，投资企业应当按照享有被投资单位宣告分派的现金股利或利润的份额，确认为当期投资收益。Other than cash dividends or profits declared but not yet paid and includedin the actual payment or consideration when the investment is acquired, the dividends or profits declared to distribute by the investee shall be recognized as the current period inv
37、estment income according to the attributable share.（二）权益法 Equity method投资方对合营企业和联营企业投资应当采用权益法核算。The investor should use equity method to account for the joint venture and associated enterprise investment.1 .取得投资时的处理Accounting treatment when obtaining investment长期股权投资的初始投资成本大于投资时应享有被投资单位可辨认净资产公允价 值份额
38、的，不调整长期股权投资的初始投资成本；If the initial cost of a long-term equity investment is more than acquiree sfair value of identifiable net assets held by acquirer, the initial cost of the long-term equity investment is not adjusted;长期股权投资的初始投资成本小于投资时应享有被投资单位可辨认净资产公允价 值份额的，其差额应当计入当期营业外收入，同时调整增加长期股权投资的账面价值。if the
39、initial cost of a long-term equity investment is less than acquiree sfair value of identifiable net assets held by acquirer, the difference shall be recorded into the current non-operating revenue and the book value of the long-term equity investment shall be adjusted to increase simultaneously.2 .被
40、投资方实现净利润或发生净亏损的处理Accounting treatment of net profit earned or loss incurred by aquiree投资企业取得长期股权投资后，应当按照应享有或应分担的被投资单位实现的净损 益的份额，确认投资损益，并调整长期股权投资的账面价值。After an investing enterprise obtains a long-term equity investment, it shall, in accordance with the attributable share of the net profits or losses
41、of the invested entity, recognize the investment profits or losses and adjust the book value of the long-term equity investment.投资企业确认被投资单位发生的净亏损，应当以长期股权投资的账面价值以及其他实质上构成对被投资单位净投资的长期权益减记至零为限，投资企业负有承担额外损失义务的除外。An investing enterprise shall recognize the net losses of the investedenterprise until the b
42、ook value of the long-term equity investment and otherlong-term rights and interests which substantially form the net investmentmade to the invested entity are reduced to zero, unless the investing enterprisehas the obligation to undertake extra losses.被投资单位以后实现净利润的，投资企业在其收益分享额弥补未确认的亏损分担额后，恢复确认收益分享额
43、。If the invested entity realizes any net profits later, the investing enterpriseshall, after the amount of its attributable share of profits offset against itsattributable share of the unrecognized losses, resume recognizing itsattributable share of profits.在确认应享有或应分担被投资单位的净利润或净亏损时，在被投资单位账面净利润的基础上，应
44、考虑以下因素的影响进行适当调整：In recognizing shared net profits or assumed losses of acquired company,the following factors should be taken into consideration based on the carryingvalue of net profit of acquired company, the adjustments include:一是被投资单位采用的会计政策及会计期间与投资企业不一致的，应按投资企业的会计政策及会计期间对被投资单位的财务报表进行调整。First, w
45、here accounting policies and accounting period adopted byacquiree are different from those of the acquirer, accounting policies andaccounting period adopted by acquired company should be adjusted to thatadopted by acquirer to ensure consistency.二是以取得投资时被投资单位固定资产、无形资产的公允价值为基础计提的折旧额 或摊销额，以及以投资企业取得投资时的
46、公允价值为基础计算确定的资产减值准备金额 等对被投资单位净利润的影响。Second, depreciation or amortization amount charged on the fair value of fixed assets, intangible assets obtained from investment in acquired company, and provision of asset impairment based on fair value when obtaining investment have influence on net profit of ac
47、quired company.三是在评估投资方对被投资单位是否具有重大影响时，应当考虑潜在表决权的影 响，但在确定应享有的被投资单位实现的净损益、其他综合收益和其他所有者权益变动 的份额时，潜在表决权所对应的权益份额不应予以考虑。Third, the impact of potential voting rights should be considered when assessing whether the investor has a significant impact on the investee. However, the share of equity correspondin
48、g to the potential voting rights should not be taken into consideration when determining the share of the net profit and loss, other comprehensive income and the change of other owners equity of the investee.四是在确认应享有或应分担的被投资单位净利润(或亏损)额时，法规或章程规定 不属于投资企业的净损益应当予以剔除后计算。Fourth, when determining the net profit(or loss ) of the investee thatshould be shared, the net profit or loss t