《企業(yè)會(huì)計(jì)準(zhǔn)則第33號(hào)——合并財(cái)務(wù)報(bào)表（2014年修訂）》實(shí)務(wù)操作指南

1、《企業(yè)會(huì)計(jì)準(zhǔn)則第33號(hào)——合并財(cái)務(wù)報(bào)表》（2014年修訂）實(shí)務(wù)操作指南（三）評(píng)估衍生工具能否提供可變回報(bào)（三）評(píng)估衍生工具能否提供可變回報(bào).....................................................................46（四）通過(guò)參與被投資（四）通過(guò)參與被投資方的相關(guān)活動(dòng)承擔(dān)可變回報(bào)方的相關(guān)活動(dòng)承擔(dān)可變回報(bào)....................................

2、.............48（五）申請(qǐng)破產(chǎn)時(shí)承擔(dān)可變回報(bào)（五）申請(qǐng)破產(chǎn)時(shí)承擔(dān)可變回報(bào).................................................................................48（六）“可變回報(bào)”與《企業(yè)會(huì)計(jì)準(zhǔn)則第（六）“可變回報(bào)”與《企業(yè)會(huì)計(jì)準(zhǔn)則第23號(hào)——金融資產(chǎn)轉(zhuǎn)移》所規(guī)定的金融金融資產(chǎn)轉(zhuǎn)移》所規(guī)定的金融資產(chǎn)終止確認(rèn)條件之間的關(guān)系資產(chǎn)終止確認(rèn)條件之間的關(guān)系.

3、....................................................................................48（七）聲譽(yù)風(fēng)險(xiǎn)（七）聲譽(yù)風(fēng)險(xiǎn).............................................................................................................49六、六、權(quán)力與回報(bào)

4、之間的聯(lián)系權(quán)力與回報(bào)之間的聯(lián)系.................................................................................................49（一）主要責(zé)任人和代理人（一）主要責(zé)任人和代理人..................................................................................

5、.......49（二）判斷決策者是否為代理人需要考慮的因素（二）判斷決策者是否為代理人需要考慮的因素.....................................................50（三）應(yīng)用示例（三）應(yīng)用示例....................................................................................................

6、.........56七、實(shí)質(zhì)代理人七、實(shí)質(zhì)代理人.....................................................................................................................58（一）表明一方可能是投資方實(shí)質(zhì)代理人的主要情形（一）表明一方可能是投資方實(shí)質(zhì)代理人的主要情形..............................

7、...............58（二）客戶（二）客戶供應(yīng)商關(guān)系供應(yīng)商關(guān)系...............................................................................................59八、八、對(duì)被投資方可分割部分（單獨(dú)主體）的控制對(duì)被投資方可分割部分（單獨(dú)主體）的控制............................................

8、.................59（一）（一）識(shí)別“單獨(dú)主體”識(shí)別“單獨(dú)主體”.............................................................................................59（二）（二）評(píng)估對(duì)“單獨(dú)主體”的控制評(píng)估對(duì)“單獨(dú)主體”的控制......................................................

9、.......................62（三）合并“單獨(dú)主體”（三）合并“單獨(dú)主體”.............................................................................................62九、控制的持續(xù)評(píng)估九、控制的持續(xù)評(píng)估............................................................

10、.................................................63（一）導(dǎo)致控制的要素發(fā)生變化的主要情形（一）導(dǎo)致控制的要素發(fā)生變化的主要情形.............................................................63（二）因市場(chǎng)情況的變化導(dǎo)致對(duì)控制重新評(píng)估（二）因市場(chǎng)情況的變化導(dǎo)致對(duì)控制重新評(píng)估............................

11、.............................63（三）（三）申請(qǐng)破產(chǎn)和不良債務(wù)重組導(dǎo)致對(duì)控制的重新評(píng)估申請(qǐng)破產(chǎn)和不良債務(wù)重組導(dǎo)致對(duì)控制的重新評(píng)估.........................................65（四）其他方的行為導(dǎo)致對(duì)控制的重新評(píng)估（四）其他方的行為導(dǎo)致對(duì)控制的重新評(píng)估............................................................

12、.66第四章第四章合并程序合并程序..........................................................................................................................67一、合并財(cái)務(wù)報(bào)表的編制原則一、合并財(cái)務(wù)報(bào)表的編制原則.....................................................

13、........................................67（一）以個(gè)別財(cái)務(wù)報(bào)表為基礎(chǔ)編制（一）以個(gè)別財(cái)務(wù)報(bào)表為基礎(chǔ)編制.............................................................................67（二）一體性原則（二）一體性原則.....................................................

14、....................................................67（三）重要性原則（三）重要性原則.........................................................................................................67二、二、編制合并財(cái)務(wù)報(bào)表的前期準(zhǔn)備工作編制合并財(cái)務(wù)報(bào)表的前期準(zhǔn)備工作.........

15、....................................................................68（一）統(tǒng)一母子公司的會(huì)計(jì)政策（一）統(tǒng)一母子公司的會(huì)計(jì)政策.................................................................................68（二）統(tǒng)一母子公司的資產(chǎn)負(fù)債（二）統(tǒng)一母子公司的資產(chǎn)負(fù)債表日及會(huì)計(jì)期間表日及會(huì)

16、計(jì)期間.....................................................69（三）對(duì)子公司以外幣表示的財(cái)務(wù)報(bào)表進(jìn)行折算（三）對(duì)子公司以外幣表示的財(cái)務(wù)報(bào)表進(jìn)行折算.....................................................69（四）收集編制合并財(cái)務(wù)報(bào)表的相關(guān)資料（四）收集編制合并財(cái)務(wù)報(bào)表的相關(guān)資料.............................

17、....................................69三、合并財(cái)務(wù)報(bào)表的編制程序三、合并財(cái)務(wù)報(bào)表的編制程序.............................................................................................70（一）設(shè)置合并工作底稿（一）設(shè)置合并工作底稿.......................................

18、......................................................70（二）將個(gè)別財(cái)務(wù)報(bào)表的數(shù)據(jù)過(guò)入合（二）將個(gè)別財(cái)務(wù)報(bào)表的數(shù)據(jù)過(guò)入合并工作底稿并工作底稿.....................................................70（三）編制調(diào)整分錄和抵銷分錄（三）編制調(diào)整分錄和抵銷分錄.......................................

19、..........................................70（四）計(jì)算合并財(cái)務(wù)報(bào)表各項(xiàng)目的合并金額（四）計(jì)算合并財(cái)務(wù)報(bào)表各項(xiàng)目的合并金額.............................................................70（五）填列合并財(cái)務(wù)報(bào)表（五）填列合并財(cái)務(wù)報(bào)表.....................................................

20、........................................70第五章第五章特殊交易的會(huì)計(jì)處理特殊交易的會(huì)計(jì)處理.......................................................................................................71一、追加投資的會(huì)計(jì)處理一、追加投資的會(huì)計(jì)處理...........................

21、..........................................................................71（一）追加投資在合并報(bào)表中的會(huì)計(jì)處理原則（一）追加投資在合并報(bào)表中的會(huì)計(jì)處理原則.........................................................71（二）案例：購(gòu)買少數(shù)股東股權(quán)（二）案例：購(gòu)買少數(shù)股東股權(quán).................

22、................................................................72（三）案例：通過(guò)多次交易分步實(shí)現(xiàn)非同一控制下企業(yè)合并（三）案例：通過(guò)多次交易分步實(shí)現(xiàn)非同一控制下企業(yè)合并.................................73（四（四）案例：通過(guò)多次交易分步實(shí)現(xiàn)同一控制下企業(yè)合并）案例：通過(guò)多次交易分步實(shí)現(xiàn)同一控制下企業(yè)合并.................