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<p>cpa?？及啵腥A的注冊會計師課程有幾百的，也有上千的。</p><p>注冊會計師《會計》考點追加投資的會計處理</p><p>追加投資的會計處理</p><p>一、母公司購買子公司少數股東股權(提供追加投資的會計處理)</p><p>母公司購買子公司少數股東擁有的子公司股權的，在合并財務報表中，因購買少數股權新取得的長期股權投資與按照新增持股比例計算應享有子公司自購買日或合并日開始持續計算的可辨認凈資產份額之間的差額，應當調整母公司個別報表中的資本公積(資本溢價或股本溢價)，資本公積不足沖減的，調整留存收益?！咎崾尽抠徺I子公司少數股權在合并財務報表中屬于權益性交易。因控制權未發生改變，商譽金額只反映原投資部分，新增持股比例部分在合并財務報表中不確認商譽，所以會有上述會計處理。</p><p>二、企業因追加投資等原因能夠對非同一控制下的被投資方實施控制</p><p>企業因追加投資等原因，通過多次交易分步實現非同一控制下企業合并的，在合并財務報表上，首先，應結合分步交易的各個步驟的協議條款，以及各個步驟中所分別取得的股權比例、取得對象、取得方式、取得時點及取得對價等信息來判斷分步交易是否屬于一攬子交易。</p><p>各項交易的條款、條件以及經濟影響符合以下一種或多種情況的，通常應將多次交易事項作為一攬子交易進行會計處理：</p><p>一是這些交易是同時或者在考慮了彼此影響的情況下訂立的;</p><p>二是這些交易整體才能達成一項完整的商業結果;</p><p>三是一項交易的發生取決于至少一項其他交易的發生;</p><p>四是一項交易單獨看是不經濟的，但是和其他交易一并考慮時是經濟的。</p><p>如果分步取得對子公司股權投資直至取得控制權的各項交易厲于一攬子交易，應當將各項交易作為一項取得子公司控制權的交易進行會計處理。</p><p>如果不屬于一攬子交易，在合并財務報表中，對于購買日之前持有的被購買方的股權，應當按照該股權在購買日的公允價值進行重新計量，公允價值與其賬面價值之間的差額計入當期投資收益;</p><p>購買日之前持有的被購買方的股權涉及權益法核算下的其他綜合收益以及除凈損益、其他綜合收益和利潤分配外的其他所有者權益變動(其他所有者權益變動)的，與其相關的其他綜合收益、其他所有者權益變動應當轉為購買日所屬當期收益，由于被投資方重新計量設定受益計劃凈負債或凈資產變動而產生的其他綜合收益除外。</p><p>購買方應當在附注中披露其在購買日之前持有的被購買方的股權在購買日的公允價值、按照公允價值重新計量產生的相關利得或損失的金額。</p><p>以上就是關于cpa?？及嗟脑敿毥榻B，更多與注冊會計師培訓有關的內容，請繼續關注數豆子。</p> 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