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1、用丁字账户巧释“持有至到期投资核算中的摊余本钱【摘要】 用丁字账解读实例会让考生感到通俗易懂, 而巧释“摊余本钱将成为考生能否在短时间内学好“持有至到期投资的关键所在。本文结合2021年注册会计师?会计?培训教材35页例25实例进行阐述,以 供广阔注会考生学习时参阅。一、把握会计科目 1.“持有至到期投资科目1.“本钱明细科目取得时按债券面值计入“本钱明细科目借方,到期收回时将该明细科目的余额从贷方予以冲销(此明细科目只核算债券的面值)。2.“应计利息科目 核算到期一次还本付息债券的利息。资 产负债表日按面值与票面利率计算的利息计入该明细科目的借方,到期收回 时从贷方予以冲销。3.“利息调整明
2、细科目(此科目核算债券的溢折价)(1)发生时:差额(X)=实际支付的全部款项 -(债券面值+应收利息或应计利息); X0时,在借方; X0,在借方摊销;Y0,在贷方摊销 注意问题:实际支付的交易费用不应计入“本钱明细科目,而应计入“利息调整科目,经过持有期间的摊销,在持有至到期投资到期时,该明细科目无余额。 2.“应收利息科目 (分期付息债券) 1.借方核算内容 (1)认购时买价中包含的已到付息期而尚未支付的利息。 (2)资产负债表日 按债券面值与票面利率计算的利息。2.贷方核算内容:收回的利息3. “投资收益科目 1.贷方核算内容 (1)实际利息收入,债券期初摊余本钱实际利率。(2)处置收益
3、。2.借方核算内容:处置损失 4.“持有至到期投资减值准备科目 1.核算期末摊余本钱与未来现金流量现值之差。 2.已提减值以后可以转回。 二、账务处理程序(一) 取得时借:持有至到期投资本钱 应收利息(或持有至到期投资应 计利息) 持有至到期投资利息调整(或在贷方) 贷:银行存款 (二) 期末计息摊销利息调整时 1. 应计利息或应收利息=债券面值票面利率 2. 投资收益=年初债券摊余本钱实际利率 3. 利息调整摊销=双方差额 借:应收利息(或持有至到期投资应计利息) 持有至到期投资利息调整(也可能在贷方) 贷:投资收益 (三) 分期收回利息时 借:银行存款 贷:应收利息 4. 到期收回本金或到
4、期收回本金和利息(省略) 三、巧释摊余本钱 准确计算摊余本钱是会计考生轻松学习持有至到期投资核算的关键所在。2021年度注册会计师全国统一考试?会计?辅导教材中“摊余本钱的定义是:摊余本钱是指该金融资产的初始确认金额经以下调整后的结果,一是扣除已归还的本金;二是加上或减去采用实际利率法将该初始确认金额与到期日金额之间的差额进行摊销形成的累计摊销额;三是扣除已发生的减值损失。笔者在讲课过程中发现,“摊余本钱实际上就是“持有至到期投资的账面价值,而账面价值又等于持有至到期投资的账面余额减去已计提的持有至到期投资的减值准备。其具体计算如下: 摊余本钱(即账面价值) = 账面余额 - 已计提的减值准备
5、 四、妙用“丁字账户笔者屡次在教学中用“丁字账户法来解析摊余本钱与持有至到期投资有关的例题,效果很好,学生很容易理解。下面介绍这一丁字账户。 账面价值(即摊余本钱)=A-B ,应当特别强调的是如果该持有至到期投资没有计提减值准备时,那么该持有至到期投资的账面余额就是该账户的账面价值,也就是持有至到期投资的摊余本钱。上期期末摊余本钱就是本期期初的摊余本钱。期末摊余本钱与未来现金流量的现值相比拟可以判断持有至到期投资是否发生减值。如果期末摊余本钱大于其未来现金流量的现值时,说明该持有至到期投资已发生减值,反之那么说明其没有发生减值;期初摊余本钱乘以实际利率就是持有至到期投资的实际利息收入,此利息收
6、入将通过投资收益科目核算。五、详解实例实例:(2021年度注册会计师全国统一考试?会计?辅导教材第 35页例2-5) 2000年1月1日,甲公司支付价款1000元(含交易费用)从活泼市场上购入某公司5年期债券,面值1250元,票面利率4.72%,按年支付利息(即每年59元),本金最后一次支付,实际利率为10%。合同约定,该债券的发行方在遇到特定情况时可以将债 券赎回,且不需要为提前赎回支付额外款项。甲公司在购置该债券时,预计发行方不会提前赎回。甲公司将购入的该公司债券划分为持有至到期投资,且不考虑所得 税、减值损失等因素。要求:编制与该持有至到期投资有关的会计分录。 解析过程: (一)2000
7、年1月1日,购入债券时借:持有至到期投资本钱1250贷:银行存款1000 持有至到期投资利息调整250丁字账:从上述丁字账户可以得到该持有至到期投资2000年1月1日的期初摊余本钱为1000元。 (二)2000年12月31日: 1.工程计算: 应收利息=债券面值票面利率=12504.72%=59 投资收益=期初摊余本钱实际利率=100010%=100 利息调整摊销=投资收益-应收利息=100-59=412. 会计分录:借:应收利息59 持有至到期投资利息调整41 贷:投资收益 100 借:银行存款59 贷:应收利息59 丁字账: 从上述丁字账户中可以得到2000年12月31日的期末摊余本钱,也
8、就是2001年1月1日期初摊余本钱为1041元。 (三)2001年12月31日 1. 工程计算:应收利息 = 债券面值 票面利率=2504.72% = 59 投资收益 = 期初摊余本钱 实际利率 = 104110% = 104 利息调整摊销 = 投资收益 - 应收利息 = 104-59 = 45 2. 会计分录:借:应收利息 59 持有至到期投资利息调整 45贷:投资收益104借:银行存款 59 贷:应收利息 59 丁字账: 从上述丁字账户中可以得到2001年12月31日的期末摊余本钱,也就是2002年1月1日期初摊余本钱为1086元。(四)2002年12月31日 1. 工程计算: 应收利息=
9、债券面值票面利率=12504.72%=59投资收益=期初摊余本钱实际利率=108610%=109利息调整摊销=投资收益-应收利息=109-59=502. 会计分录: 借:应收利息 59持有至到期投资利息调整 50贷:投资收益 109借:银行存款 59贷:应收利息 59丁字账: 从上述丁字账户中可以得到2002年12月31日的期末摊余本钱, 也就是2003年1月1日期初摊余本钱为1136元。(5)2003年12月31日: 1工程计算: 应收利息=债券面值票面利率=12504.72%=59 投资收益=期初摊余本钱实际利率=1 13610%=114 利息调整摊销=投资收益-应收利 息=114-59=
10、55 2. 会计分录:借:应收利息 59 持有至到期投资利息调整55贷:投资收益114 借:银行存款59 贷:应收利息59 丁字账: 从上述丁字账户中可以得到2003年12月31日的期末摊余本钱,也就是2004年1月1日期初摊余本钱为1191元。 但需要注意的是在计算2004年实际利息收入(即投资收益)时,应采用倒扣法,即先计算应收利息和利息调整,最后倒扣投资收益。这样处理的原因是为了把利息调整全部摊销完毕。(六)2004年12月31日 1. 工程计算 应收利息=债券面值票面利率=12504.72%=59 利息调整摊销=利息调整-已累计摊销的利息调整=250-41-45-50-55=59 投资
11、收益=利息调整摊销+应收利息=59+59=1182. 会计分录:借:应收利息59持有至到期投资利息调整 59贷:投资收益 118借:银行存款 59贷:应收利息59丁字账: 从上述丁字账户中可以得到2004年12月31日的期末摊余本钱1250元。也就是该持有至到期投资的面值。因为随着债券溢折价的不断摊销,表达在“持有至到期投资账户中的数额会越来越接近于债券的面值,等到到期日时,正好等于债券的面值,对于持有该投资的企业,可以按债券的面值收回其持有至到期投资。其收回投资的会计处理如下:借:银行存款1250贷:持有至到期投资本钱 1250英文版 Two regulations promulgated
12、for implementation is in the party in power for a long time and the rule of law conditions, the implementation of comprehensive strictly strategic plan, implementation in accordance with the rules and discipline to manage the party, strengthen inner-party supervision of major initiatives. The two re
13、gulations supporting each other, the adhere to a positive advocate, focusing on morality is of Party members and Party leading cadres can see, enough to get a high standard; around the party discipline, disciplinary ruler requirements, listed as negative list, focusing on vertical gauge, draw the pa
14、rty organizations and Party members do not touch the bottom line . Here, the main from four square face two party rules of interpretation: the first part introduces two party Revised regulations the necessity and the revision process; the second part is the interpretation of the two fundamental prin
15、ciples of the revision of laws and regulations in the party; the third part introduces two party regulations modified the main changes and needs to grasp several key problems; the fourth part on how to grasp the implementation of the two regulations of the party. and revised the necessity and revise
16、d history of the CPC Central Committee the amendment to the Chinese Communist Party members and leading cadres honest politics several guidelines and column 1 by 2021 to strengthen party laws and regulations focus. Two party regulations revision work lasted a Years, pooling the wisdom of the whole p
17、arty, ideological consensus, draw historical experience, respect for the wisdom of our predecessors, which reflects the unity of inheritance and innovation; follow the correct direction, grasp the limited goals, adhere to the partys leadership, to solve the masses of the people reflect a focus on th
18、e problem. The new revision of the and , reflects the partys 18 and the eighth session of the third, the spirit of the fourth plenary session, reflecting the experience of studying and implementing the General Secretary Xi Jinping series of important speech, reflects the partys eighteen years compre
19、hensive strictly practice. (a) revised two regulations of the party need of in based on revised, the promulgation and implementation of January 2021, to strengthen the construction of the contingent of leading cadres play an important role. But with the party to manage the party strictly administeri
20、ng the deepening, has not been able to fully meet the actual needs. Content is too complicated, eight prohibition, 52 are not allowed to hard to remember, and also difficult to put into practice; the second is concisely positive advocated by the lack of prohibited provisions excessive, no autonomy r
21、equirements; the third is banned terms and discipline law, both with the party discipline, disciplinary regulations repeat and Criminal law and other laws and regulations repeat; the fourth is to clean the theme is not prominent, not for the existing problems, and is narrow, only needle of county-le
22、vel leading cadres above. is in 1997 based on revision, in December 2003 the promulgation and implementation, to strengthen the construction of the party play very important role. Along with the development of the situation, which many provisions have been unable to fully meet the comprehensive stri
23、ctly administering the practice needs. One is Ji law, more than half of the provisions and criminal law and other countries laws and regulations Repetition; two is the political discipline regulations is not prominent, not specific, for violation of the party constitution, damage the authority of Pa
24、rty Constitution of misconduct lack necessary and serious responsibility to pursue; third is the main discipline for the leading cadres, does not cover all Party members. Based on the above situation, need to and the two is likely to be more relevant regulations first amendment. By revising, really
25、put the authority of Party discipline, the seriousness in the party tree and call up the majority of Party members and cadres of the party constitution of party compasses party consciousness. (II) two party regulations revision process the Central Committee of the Communist Party of China attaches g
26、reat importance to two regulations revision . Xi Jinping, general books recorded in the Fifth Plenary Session of the eighth session of the Central Commission for Discipline Inspection, on the revised regulations made clear instructions. According to the central deployment, the Central Commission for
27、 Discipline Inspection from 2021 under six months begin study two regulations revision. The Standing Committee of the Central Commission for Discipline Inspection 4 review revised. Comrade Wang Qishan 14 times held a special meeting to study two regulations revision, amendment clarifies the directio
28、n, major issues of principle, path and target, respectively held a forum will listen to part of the province (area) secretary of the Party committee, Secretary of the Discipline Inspection Commission, part of the central ministries and state organs Department The first party committee is mainly resp
29、onsible for people, views of experts and scholars and grassroots party organizations and Party members. Approved by the Central Committee of the Communist Party of China, on 7 September 2021, the general office of the Central Committee of the Party issued a notice to solicit the provinces (autonomou
30、s regions, municipalities) Party, the central ministries and commissions, state ministries and commissions of the Party (party), the General Political Department of the military, every 3 people organization of Party of two regulations revision opinion. Central Commission for Discipline Inspection of
31、 extensive solicitation of opinions, careful study, attracting, formed a revised sent reviewers. In October 8 and October 12, Central Committee Political Bureau Standing Committee and the Political Bureau of the Central Committee After consideration of the two regulations revised draft. On October 1
32、8, the Central Committee of the Communist Party of China formally issued two regulations. Can say, two laws amendment concentrated the wisdom of the whole party, embodies the party. Second, and revision of the basic principles of two party regulations revision work and implement the partys eighteen,
33、 ten eight plenary, the spirit of the Fourth Plenary Session of the Eleventh Central Committee and General Secretary Xi Jinping important instructions on the revised and , highlighting the ruling party characteristics, serious discipline, the discipline quite in front of the law, based on the curren
34、t, a long-term, advance as a whole, with Bu Xiuding independent and . Main principle is: first, adhere to the party constitution to follow. The constitution about discipline and self-discipline required specific, awaken the party constitution of party compasses party consciousness, maintaining the a
35、uthority of the constitution. General Secretary Xi Jinping pointed out that no rules, no side round. Party constitution is the fundamental law, the party must follow the general rules. In early 2021 held the eighth session of the Central Commission for Discipline Inspection Fifth Plenary Session of
36、the 16th Central Committee, Xi Jinping again pointed out that constitution is the party must follow the general rules, but also the general rules. the revision of the and is Method in adhere to the regulations established for the purpose of combining rule of virtue is to adhere to the party constitu
37、tion as a fundamental to follow, the constitution authority set up, wake up the party constitution and party rules the sense of discipline, the party constitution about discipline and self-discipline specific requirements. 4 second is to adhere to in accordance with the regulations governing the par
38、ty and the party. The Party of rule of virtue de, mainly refers to the partys ideals and beliefs, excellent traditional style. The revised the closely linked to the self-discipline, insisting on the positive initiative, for all members, highlight the vital few, emphasized self-discipline, focusing o
39、n the morality, and the majority of Party members and the ideological and moral standards. The revised Ji method separately, Ji, Ji Yan to Method, as a negative list, emphasizing the heteronomy, focusing on vertical gauge. Is this one high and one low, a positive reaction, the strict party disciplin
40、e and practice results transformation for the integration of the whole party to observe moral and discipline requirements, for the majority of Party members and cadres provides benchmarking and ruler. Third, insist on to. In view of the problems existing in the party at the present stage, the main p
41、roblems of Party members and cadres in the aspect of self-discipline and abide by the discipline to make clearly defined, especially the partys eighteen years strict political discipline and political rules, organization and discipline and to implement the central eight provisions of the spirit agai
42、nst the four winds and other requirements into Disciplinary provisions. Not one pace reachs the designated position, focusing on in line with reality, pragmatic and effective. After the revision of major changes, major changes in the and modified and needs to grasp several key problems (a) adhere to
43、 according to regulations governing the party and party with morals in combination, for at the present stage, the leadership of the party members and cadres and Party members in existing main problems of self-discipline, put forward principles, requirements and specifications, showing Communists nob
44、le moral pursuit, reflected at all times and in all over the world ethics from high from low 5 common requirements. One is closely linked to the self-discipline, removal and no direct relation to the provisions of . the second is adhere to a positive advocate, eight prohibition 52 are not allowed to
45、 about the content of the negative list moved into synchronization amendment . Three is for all the party members, will apply object from the leadership of the party members and cadres to expand to all Party members, fully embodies the comprehensive strictly required. The fourth is prominent key min
46、ority, seize the leadership of the party members and cadres is the key, and put forward higher requirements than the ordinary Party members. Five is to simplify, and strive to achieve concise, easy to understand, easy to remember. The revised is the ruling Party since the first insists on a positive advocate forAll Party members and the self-discipline norms, moral declaration issued to all members of the party and the National Peoples solemn commitment. criterion of a clean and hon