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丁洁Amy · 2021年10月14日

我觉得A是有可能的

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

老师好,


1)我觉得选项A也有可能发生,因为用SPE借款成本低,所以相应revenue就会高呀,所以我当时没有选A。


2)关于C选项“AR”的变动我有些疑惑,当公司不通过SPE而是以自己的身份去抵押AR换钱时,B/S表应该是AR不变(但被记为了抵押),cash增加,liability增加;

当公司以SPE的方式抵押AR换钱时,整合后的报表也是cash增加,liability增加。所以AR这样看就是没变过的对吗?


谢谢老师

1 个答案

纠纠_品职答疑助手 · 2021年10月15日

嗨,爱思考的PZer你好:


1)我觉得选项A也有可能发生,因为用SPE借款成本低,所以相应revenue就会高呀,所以我当时没有选A。

revenue 是收入的意思,或者是销售额,和成本无关。同学可能和Income搞起来了,Income是收益利润。


2)关于C选项“AR”的变动我有些疑惑,当公司不通过SPE而是以自己的身份去抵押AR换钱时,B/S表应该是AR不变(但被记为了抵押),cash增加,liability增加;当公司以SPE的方式抵押AR换钱时,整合后的报表也是cash增加,liability增加。所以AR这样看就是没变过的对吗?


同学理解基本正确,我们现在比较的不是那AR抵押借钱这件事情,而是SPE用过桥,卖AR给SPE这个过程是否有cash的变化。这个时候AR只是从母公司转移到了SPE。SPE用自己的现金(可能是之前就已经借好的现金)来交换AR。

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