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jecci · 2022年02月01日

请问如果母公司把A/R卖给SPE后,SPE又把A/R转卖给了别人, 会不会增加母公司的 revenue

NO.PZ2018111303000024

问题如下:

T-vision Inc, complies with US GAAP, the company has been expanding by acquiring other internet company, its largest acquisition, that of Heat internet company. T-vision Inc is currently forming a 50/50 joint venture with Alfa company under which the companies will share control of Heat internet company. T-vision plans to use the equity method to account for the joint venture. Alfa company complies with IFRS and will use the proportionate consolidation method to account for the joint venture.

Fabian, CFA, work on the Equity investment company, he has estimated the joint venture’s financial information for 2012. Fabian is preparing his estimates of each company’s earnings and financial performance. This information is presented in following table:

Alfa company recently announced it had formed a special entity through which it plans to sell up to ¥50 million of its accounts receivable. Alfa has no voting interest in the SPE, but it is expected to absorb any losses that it may incur. Fabian wants to estimate the impact this will have on Alfa’s consolidated financial statement.

If Alfa sells its receivable to the SPE, its consolidated financial results will Least likely show:

选项:

A.

a higher revenue for 2012

B.

the same cash balance for 2012

C.

the same accounts receivable balance for 2012

解释:

A is correct.

考点:SPE的会计处理

解析:

题目问的是least likely,选最不可能的一项。

比较对象:卖ARSPE的财报结果与不发生这个交易的结果相比较

S公司把AR卖给SPEcash增加,AR减少。SPEcash减少,AR增加。合并完了之后,S 公司cashAR都跟不卖AR一样,BC都对,不入选。

SPE做交易属于关联交易,所以产生的revenueexpense都消除,合并之后的revenue不受到影响,所以选A

请问如果母公司把A/R卖给SPE后,SPE又把A/R转卖给了别人, 会不会增加母公司的 revenue

1 个答案

袁园_品职助教 · 2022年02月02日

嗨,努力学习的PZer你好:


不能算增加收入。正确的入账方式应该是按照财政部关于印发《关于企业与银行等金融机构之间从事应收债权融资等有关业务会计处理的暂行规

定》的通知(2003年5月15日 财会[2003]14号)分为两种情况:

一种是这个应收账款卖了之后还有追索权的,相当于如果卖了之后收不回来的话,那个买应收账款的金融机构还能再去找母公司的这种,其实就相当于做了一个融资贷款,不是实实在在的交易,那么这种情况下,账务处理应该是:负债类的贷款增加,资产类的cash或者吸收存款增加。

另外一种是应收账款卖了之后不附追索权的,卖了就卖了,哪怕那个应收账款收不到,也不能再转过头去找母公司的这种。这种情况下,账务处理应该是:资产科目的应收账款科目减少,然后资产科目的cash增加哦。

总的来说应收账款的形成其实原来在主营业务销售确认收入的时候已经算了一次收入了,相当于当时有的是用现金付的,这种就是cash增加,有的是没付钱,直接赊的账,这种是应收账款增加,如果再算一次,其实就重复算了两次收入了。

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