美國CPA考點(diǎn)：Cost Method

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P對S的投資	P對S的影響力	P個(gè)別報(bào)表上確認(rèn)為	個(gè)別報(bào)表計(jì)量方法	P+S合并報(bào)表	對外報(bào)送
Debt	幾乎無影響	Trading/AFS/HTM	Cost Method	此投資不會(huì)導(dǎo)致合并要求。不存在合并報(bào)表	P個(gè)別報(bào)表
Equity	無重大影響（<20%）	Trading/AFS（Cost method investment）
	有重大影響（20%～50%）	Equity method investment
			Equity Method
	控制性影響（>50%）	Investment in subsidiaries and VIE entities		存在	合并報(bào)表

Criteria for classification investor intent	Classify investment as	Carry & report at	Unrealized Gain/loss in	Realized G/L in I/S
Intend & Ability to HTM （only Debt）	HTM	Amortized cost	N/A	When period is passed,or Sub.Declared or Par.Dispose it,Par.recognize.
Sell in near term（Debt & Equity）	Trading	FV	I/S
All other investment （Debt & Equity）	AFS/Cost method investment	FV	OCI
Hold with significant influence （Only Equity Instrument）	Equity method investment	Net Assets of subsidiary	N/A	When Sub recognize,Par.Recognize
Hold for control （only Equity instrument）	Investment in Subsidiaries & VIE entities	Net Assets of subsidiary

　　Cost Method/Fair Value Method/Available-for-sale Method.

　　The rules of marketable equity securities are followed.

　　The investment is accounted for as either trading or available-for-sale securities.

　　Investors do NOT exercise significant influence.

　　GR：<20%，No significant influence，Cost Method

　　Initial measurement：XXX-YY-30

　　Original Cost=FV of the consideration given+legal fees

　　Dr.Investment in investee

　　Cr.Cash

　　Subsequent measurement：XXX-YY-35

　　Adjust to FV

　　Dr./Cr.Investment in investee（B/S）

　　Cr./Dr.Unrealized gains/Loss（OCI）

　　Subsidiary Declare dividend/Interest in earned

　　Dr.Dividend/Interest Receivable（B/S）

　　Cr.Dividend/Interest income（“I” of IDEA）

　　Subsequent measurement：XXX-YY-35

　　Liquidating dividend

　　Dr.Dividend Receivable/Cash（B/S）

　　Cr.Investment in investee（B/S）

　　Disposal

　　Dr.Cash/Note Receivable（B/S）

　　Cr.Investment in investee（B/S）

　　Cr.G/L of disposal securities（“I” of IDEA）

　　考點(diǎn)

　　Do not recognize stock dividends.Memo entry

　　Recognize in I/S for cash dividend from investee‘s retained earning.

　　Recognize in B/S for cash dividend which not from investee‘s retained earning.

　　On B/S date，the CV of “Investment in Investee” is adjusted to FV.

　　On B/S date，the CV of “Investment in Investee” has NO relationship with investee‘s earnings.

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