Consolidated Income Statement合并损益表(附辅助习题解析).ppt 16页

'Consolidatedincomestatements PrinciplesConsolidatesubsidiariesonlinebylinebasisEquityaccountforassociatesinonelineEliminateinter-companytransactionsInter-companysalesProvisionforunrealisedprofitoninventoryInter-companydividendsandinterestOther–managementfeeandnon-currentasset LectureexampleSales140,000WorkingCostofsales(42,000)WorkingGrossprofit98,000Investincome-divrec1,200workingAdministration(23,500)H+S–intercoDistribution(13,300)H+SwithintercodepnadjInterestrec3,000H+S-intercoInterestpayable(500)H+S-intercoSundryincome–mgtfeerec5,000FromAShareinA5,400WorkingGoodwillimpairment(240)OnlyforcurrentyearProfitbeforetax75,060Tax(25,000)H+SProfitaftertax50,060 Inter-groupnoncurrentassetsAsellstoHlossondisposal=2,000–4,000=(2,000)–adjustedinA’saccountsDepnadjBeforesale=0.1*5,000=500Aftersale=0.1*2,000=200Needextradepreciationof300inH’saccounts Inter-groupnoncurrentassetsHsellstoSProfitondisposal=50,000–20,000=30,000–adjustedinH’saccountsDepnadjBeforesale=0.1*40,000=4,000Aftersale=0.1*50,000=5,000Toomuchdepreciationof1,000inS’saccounts SalesandcostofsalesSales=H+S-inter-groupsales-ncaprofitondisposalinHandS=130,000+45,000–5,000-30,000=140,000Costofsales=H+S-inter-groupsales+purpbetweenHandS30,000+15,000-5,000+2,000 ExpensesH+S-inter-groupadjustmentAdministrationwithmgtfeenotrecordedH+SDistributionwithmanagementfeenotrecordedH+S–depnadjustmentinHorS12,000+2,000+300-1,000=13,300Noteifmanagementfeeisincluded,thenneedtodeductthisfromexpensesi.e.H+S-managementfee DividendsrecandpayableOnlynongroupEliminatedividendfromStoleavenon-groupdividendsA’sdividendwillnotberecordedinconsolidatedgroupaccountsS’sdividendpayabletoH=80%*1,000=800Nongroupdividend=H+S–divfroms=2,000-800=1200 InterestreceivableandpayableNormalprinciplesapplyHandScancel,HandAdonotcancelInterestrec=H+S-intrecfromS=3,500+0–500=3,000Interestpay=H+S-intercoStoH=0+1,000-500=500 Workings–mgtfeeSundryincome=ManagementfeerecfromHandA=£10,000+£5,000=£15,000mgtfeerecfromSof£10,000cancelswithmgtfeepayablebySSandAhavenotrecordedthis–sowewillneedtoputthisadjustmentthroughForsputinmgtfeepayableandthencancelwithmgtfeerecinH=netresult=0Sundryincome=mgtfeefroma–doesnotcanceladjustmentalsopartofnoncontrollinginterestandshareinacalculations ShareinAH’sshareofA’sprofitaftertax–purp–otheradjustmentsincludedinprofitaftertaxOtheradjustments=managementfeeandncaadjinAPurpofA=50%*(4,000-2,000)=1,000managementfeeifnotincluded=5,000Ncaadj=addingback2,000lossonsaleofncaAdjustedprofitaftertax=22,000-1,000–5,000+2,000=18,000ShareinA=30%*18,000=£5,400 ProfitaftertaxattributabletoHandNCIProfitaftertaxAttributableto:50,060OrdinaryshareholdersofH48,260Noncontrollinginterest1,800Attributabletoordinaryshareholders=PAT–NCI=50,060–1,800=48,260 NoncontrollinginterestNCI=NCI%ofS’sprofitaftertax–purp–otheradjustmentsAdjustments=purp,managementfee,ncaPurp=2,000managementfeeifnotincludedproperly=10,000nca=addingbackdepnof1,000Revisedprofitaftertax=20,000–2,000-10,000+1,000=9,000NCI=20%*9,000=1,800 Statementofchangesinequity–retainedearningsOpeningbalance(retainedprofitbfwd)76,100workingIncomefortheperiod48,260FromISTransfertoreserves(3,700)workingDividends(10,000)HonlyClosingbalance(retainedprofitcfwd)110,660 GeneralreserveH+H’sshareofS+H’sshareofA=2,000+80%*1,000+30%*3,000=3,700 RetainedprofitbfwdH+H’sshareofS’sreservespostacquisition+H’sshareofA’sreservespostacquisition–goodwillimpairmenttostartofperiod=50,000+80%*(30,000–2,000)+30%*(20,000–5,000)–80050,000+22,400+4,500–800=76,100'