免费咨询热线：400-699-1716 
微信
APP
ACCA FA合并财务报表：消除集团内贸易余额
文章来源：ACCA官网
发布时间：2021-08-06 14:32
阅读：1170次
Elimination of intra-group trading balances
Entities within the same group will often trade with each other and this can lead to some intra-group balances which need to be eliminated.This is required because of the single economic entity approach to consolidated financial statements.The following illustration demonstrates such a scenario:
Illustration(2)
Pink Co acquired 80%of Scarlett Co’s ordinary share capital on 1 January 20X2.
As at 31 December 20X2,extracts from their individual statements of financial position showed:
As a result of trading during the year,Pink Co’s receivables balance included an amount due from Scarlett Co of$4,600.Scarlett Co has a corresponding payables balance.
What should be shown as the consolidated figure for receivables and payables?
Answer
From the question,we can see that Pink Co has control over Scarlett Co.This should mean that you immediately consider adding together 100%of Pink Co’s balances and Scarlett Co’s balances to reflect control.
However,the intra-group balances at the year-end need to be eliminated,as the consolidated accounts need to show the group as a single economic entity.The group statement of financial position should only include amounts owed and owing to entities outside the group.As Pink Co shows a receivable of$4,600,then in Scarlett Co’s individual accounts there must be a corresponding payable of$4,600.When these balances are eliminated,the consolidated figures become:
Receivables($50,000+$30,000–$4,600)=$75,400
Payables($70,000+$42,000–$4,600)=$107,400
Therefore,the correct answer is D
Answer A completely omits the elimination of the intra-group balances and answer B does not cancel the corresponding payable within liabilities.
Answer C incorrectly adds 100%of Pink Co(the parent)and only 80%of Scarlett Co(the subsidiary).Although Pink Co only owns 80%of Scarlett Co,it controls 100%.Consolidated financial statements reflect control,not ownership.It would be a fundamental mistake in any consolidation question to ever pro-rate a subsidiary’s statement of financial position where there is less than 100%ownership.
翻译参考
消除集团内贸易余额
同一集团内的实体经常相互交易，这可能导致一些需要消除的集团内贸易余额。这是因为合并财务报表采用单一经济实体法。下图演示了这种情况：【点击免费下载>>>更多ACCA学习相关资料】
插图(2)
Pink Co于20X2年1月1日收购了Scarlett Co 80%的普通股本。
截至20X2年12月31日，其个人财务状况报表的摘录显示：
由于年内的交易，Pink Co的应收账款余额包括应付给Scarlett Co的4,600美元。Scarlett Co有相应的应付账款余额。
应收账款和应付账款的合并数字应显示什么？
回答
从问题中，我们可以看到Pink Co拥有Scarlett Co的控制权。这应该意味着您立即考虑将Pink Co的余额和Scarlett Co的余额100%相加以反映控制权。
然而，年末的集团内部余额需要抵销，因为合并账目需要将集团显示为一个单一的经济实体。集团财务状况表应仅包括欠集团外实体的款项。由于Pink Co显示的应收账款为4,600美元，那么在Scarlett Co的个人账户中必须有相应的4,600美元应付账款。当这些余额被抵消时，合并数字变为：
应收账款（$50,000+$30,000–$4,600）=$75,400
应付款（$70,000+$42,000–$4,600）=$107,400
所以正确答案是D
答案A完全省略了集团内余额的抵销，答案B没有取消相应的负债内应付款项。
答案C错误地添加了Pink Co（母公司）的100%和Scarlett Co（子公司）的80%。虽然粉红公司只拥有斯嘉丽公司80%的股份，但它控制着100%的股份。合并财务报表反映的是控制权，而不是所有权。在任何合并问题中，如果对所有权低于100%的子公司按比例分配财务状况表，这将是一个根本性错误。
2022年ACCA最新学习资料包
请大家认真填写以下信息，获取2025年ACCA学习资料包，会以网盘链接的形式给到大家，点击免费领取后请尽快保存。
*姓名不能为空
*手机号错误
*验证码错误
考试问答
River
讲师认证：多名学生在ACCA全球统考中荣获大陆第一殊荣
ACCA 资深会员，Volvo Car Corporation 成本控制相关工作，从事财务培训行业超十年，多名学生在ACCA全球统考中荣获大陆第一殊荣，多个班级TX通过率100%，AA&SBL通过率远超全球通过率。 授课逻辑清晰，擅长整理每门课程的思路框架。 理论结合实际，擅长从现实案例入手拆分讲解知识点，关注学以致用。分析考题及答案，擅长讲解答题方法及思路，
免费下载老师推荐的学习资料
免费直播
