2×12年6月30日，A公司与B公司完成一项资产置换。双方置换资料如下。(1)A公司换出资产：自产应税消费品
来源 :焚题库 2017-08-18
中参考答案：
(1)A公司取得甲公司股票不打算近期出售，应作为可供出售金融资产核算；A公司取得乙公司股票准备近期出售，应作为交易性金融资产核算。 (2)A公司的相关会计分录为：借：固定资产清理 150 累计折旧 120 固定资产减值准备 30 贷：固定资产 300 借：可供出售金融资产--成本 260 交易性金融资产--成本 368.5 贷：银行存款 82.5 主营业务收入 300 应交税费--应交增值税（销项税额） 51 固定资产清理 150 营业外收入 45 借：营业税金及附加 (300×10%)30 贷：应交税费--应交消费税 30 借：主营业务成本 180 贷：库存商品 180 (3)处置甲公司投资对损益的影响=240-(150+50)=40（万元）处置乙公司投资对损益的影响=55×6.70-(200+80)+80=168.5（万元）因此，该非货币性资产交换对B公司损益的影响=40+168.5=208.5（万元）【Answer】 (1) As A Company does not intend to sell shares of Jia Company in the near future, the shares should be recognized as available for sale financial assets;A Company intends to sell shares of Yi Company, the shares should be recognized as tradable financial assets. (2) The relevant accounting entries are: Dr: Disposal of fixed assets 150 Accumulated depreciation 120 Impairment provision of fixed assets 30 Cr: Fixed assets 300 Dr: Available for sale financial assets--cost 260 Tradable financial assets-- cost 368.5 Cr: Cash at bank 82.5 Main business revenue 300 Tax and dues payable-- VAT payable (Output VAT) 51 Disposal of fixed assets 150 Non-business income 45 Dr: Business tax and surcharges (300×10%)30 Cr: Tax and dues payable -- consumption tax payable 30 Dr: Main business cost 180 Cr: Finished goods 180 (3) The effect of disposing investment in Jia Company on profit or loss=240 - (150+ 50) =40 (ten thousand Yuan) The effect of disposing investment in Yi Company on profit or loss=55×6.70 -( 200+ 80)+80=168.5 (ten thousand Yuan) So, the effect of the non-currency asset exchange on profit or loss of B Company=40+168.5 =208.5 (ten thousand Yuan)
