Answer to the implementation of the government accounting standard system (9)

Editor's note: In -depth promotion of government accounting reform is not only the financial department's implementation of the Third Plenary Session of the 18th Central Committee of the Party on the "establishment of a comprehensive financial report system for the establishment of power and responsibility" and the party's 19th National Congress of the Communist Party of China on "Comprehensive Implementation of Performance Management" It is also a major institutional arrangement of comprehensively clarifying the bottom of the family, clarifying cost costs, and consolidating the foundation of the political and political management.

For more than 3 years of the government accounting series standard system, the Provincial Department of Finance has organized several research on investigations and found that there are still some units that have not been understood in place, accurate accounting, and standardized financial management. At the same time, budget management is integrated Hua also put forward new requirements for government accounting information. To this end, the Provincial Department of Finance combined the problems found during the investigation, and organized the government accounting standards issued by the Ministry of Finance to implement Q & A and application cases for reference for all units.

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Long -term equity investment application case

——Adkeling of long -term equity investment in the handling of equity law

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Case material

The balance of the "Long -term equity investment" subjects on January 1, 2020 (assuming that they are calculated by the equity method) as follows: the long -term equity investment cost of the company B's long -term equity investment is 10,000 yuan, the profit and loss adjustment is 100,000 yuan, and the other equity changes 100,000 yuan; The long -term equity investment cost obtained from fixed assets is 40,000 yuan, the profit or loss adjustment is 500,000 yuan, and the changes of other equity (loan) 100,000 yuan; Investment costs of 30,000 yuan, profit or loss adjustment (loan party) 50,000 yuan, and 100,000 yuan for other equity changes (loan party).

In 2020, the following economic business occurred in unit A:

(1) After approval, Unit A sold the equity of Company B on January 1, 2020, obtained a disposal price of 1400,000 yuan, and the cash dividend that has not been received has been transferred together. Increase the investment income obtained at the disposal into the budget management of the unit.

(2) After approval, Unit A sold the equity of Company C on January 1, 2020, obtained a disposal price of 4900,000 yuan, and the cash dividend that has not been received has been transferred together. The investment income obtained during disposal is included in the budget management of the unit.

(3) After approval, Unit A sold the equity of Ding Company for the disposal price of 31,500,000 yuan on January 1, 2020, and the cash dividend that has not been received has been transferred together. Increase the investment income obtained at the disposal into the budget management of the unit.

Case analysis and account processing

(1) Account processing of selling equity investment in Company B

Analysis: In accordance with the "Government Accounting System -Accounting Accounting Accounting Documents and Reports of Administrative Institutions" (hereinafter referred to as the "Government Accounting System"), the long -term equity investment obtained from cash is dealt with, and according to the actual price, "bank deposit" and so on The subject, according to the book balance of long -term equity investment, credit the "long -term equity investment" account, according to the cash dividend or profit that has not been received, the "receivables" subject, according to the relevant taxes and fees incurred "Bank deposits" and other subjects shall debit or make "investment income" subjects in accordance with the loan difference.

In accordance with the "Government Accounting System", the treatment of long -term equity investment calculated by the equity method is used. In addition to the above account processing, it should also be transferred to the relevant amount of the net assets directly, and "Documents, credit or debit" investment income "subjects.

On January 1, 2020, the accounts for the sale of Company B invested by unit A were as follows (unit: yuan):

Financial Accounting:

Borrow: bank deposit (actual price) 1400000

Loan: Long -term equity investment -Company B -cost 1000000

Long -term equity investment -Company B -profit and loss adjustment 100000

Long -term equity investment -Company B -other equity changes 100,000

Receiving dividend (not yet received cash dividend) 100000

Bank deposit (related taxes and fees paid) 50000

Investment income (loan difference) 50000

Borrow: 100000 adjustment of equity law

Loan: investment income 100000

Budget accounting:

Borrowing: Fund Covenant -Monetary Fund (Related Taxes and Fees for Deduction of Price Deduction) 1350000

Loan: other balances (investment funds) 1000000

Investment budget income 350000

(2) Treatment of accounts for the equity investment of company C Company C

Analysis: According to the "Interpretation of the Government Accounting Guideline System No. 1" (hereinafter referred to as the "Explanation No. 1"), under the rights and interests, the public institution disposed of a long -term equity of long -term equity (excluding the transformation of scientific and technological achievements) other than cash other than cash) When investing, the investment income obtained in accordance with regulations (the investment income here refers to the long -term equity investment disposal price deduction of long -term equity investment costs and related taxes) into the budget management of the unit. If the balance is greater than its investment cost, it shall borrow the "asset disposal expenses" subjects in accordance with the cost of long -term equity investment disposal and borrow the "long -term equity investment -cost" subject; at the same time, according to the actual price In accordance with the cash dividend or profits that have not been received, the subjects are not yet received, and the subjects of "receivables should be received" subjects, and based on the relevant taxes and fees that have occurred, the subjects such as "bank deposits" have been loaned. The difference in investment costs, the "long -term equity investment -profit and loss adjustment, other equity changes" subjects (the above -mentioned sub -subjects are the balance of the loan, debit the relevant detailed subjects) The difference between the balance of the balance of the balance and the total amount of the accounts receivable and the related taxes and fees, the credit of the "investment income" of the "investment income", and the "financial funds" subject in accordance with the loan difference. The budget accounting account processing is based on the "Government Accounting System". In accordance with the "Government Accounting System", the treatment of long -term equity investment calculated by the equity method is used. In addition to the above account processing, it should also be transferred to the relevant amount of the net assets directly, and "Documents, credit or debit" investment income "subjects.

In this case, the book balance of the long -term equity investment of Company C on January 1, 2020 was 4.4 million yuan, which was 4 million yuan greater than its initial investment cost. The investment budget income confirmed in the budget accounting, in order to obtain a price of 4.9 million yuan to minus the investment cost of 4 million yuan and the amount of related taxes of 150,000 yuan.

On January 1, 2020, the accounting office of the long -term equity investment of C Company C

The reason is as follows (unit: yuan):

Financial Accounting:

Borrow: asset disposal cost 4000000

Loan: Long -term equity investment -Company C -cost 400000

Borrow: bank deposit 4900000

Long -term equity investment -Company C -other equity changes 100,000

Loan: receivable 200000

Long -term equity investment -Company C -profit and loss adjustment 500,000

Bank deposit 150000

Investment income (the difference between the price and investment book balance of the investment, the amount of the account balance, and the total tax expenditure of the related taxes) 150000

Treasury payment 4000000

Borrow: investment income 100000

Loan: adjustment of equity law 100000

Budget accounting:

Borrow: capital deposit -currency funds 750000

Loan: Investment budget income (the amount of the price minus the investment cost and the amount after related taxes and fees) 750000

(3) Treatment of account processing of Ding Company's equity investment

Analysis: In accordance with the "Explanation No. 1", under the equity law, when the public institution disposal of long -term equity investment (excluding the transformation of scientific and technological achievements) other than cash other than cash, the investment income obtained in accordance with regulations (here is here (here are here Investment income refers to the incorporated budget management of the unit's budget after the deduction of long -term equity investment costs after deducting long -term equity investment costs and related taxes. When the book balance of long -term equity investment is less than or equal to its investment cost, it shall be treated according to the long -term disposal The book balance of equity investment, debit the "asset disposal expenses" subject, according to the balance of each detailed subject of the long -term equity investment, credit the "long -term equity investment -cost" subject, borrow or debit "long -term equity investment -profit or loss adjustment The subject of other rights and interests "subjects; at the same time, according to the actual price, the subjects such as" bank deposits "are dependent on the" bank deposit ", in accordance with the cash dividend or profits that have not been received, the" receivables "subjects, according to the relevant taxes and fees incurred, and other expenditures such as expenditure and other expenditures , Loan the "bank deposit" and other subjects, according to the actual price obtained more than the difference between the long -term equity investment costs, the balance of shares receivable, and the total number of tax expenditure expenditures, the "investment income" subject is based on Credit the "Fiscalities" subjects. The budget accounting account processing is based on the "Government Accounting System".

In accordance with the "Government Accounting System", the treatment of long -term equity investment calculated by the equity method is used. In addition to the above account processing, it should also be transferred to the relevant amount of the net assets directly, and "Documents, credit or debit" investment income "subjects.

In this case, the book balance of Ding Company's long -term equity investment is 2.85 million yuan, which is less than 3 million yuan in investment costs. The investment budget income confirmed in the budget accounting, in order to obtain a price of 3.15 million yuan, minus the investment cost of 3 million yuan and the amount of related taxes of 50,000 yuan is 100,000 yuan.

On January 1, 2020, the account processing of Ding Company's equity investment is as follows (unit: yuan):

Financial Accounting:

Borrow: Asset disposal cost (investment book balance) 2850000

Long -term equity investment -Ding Company -profit and loss adjustment 5000

Long -term equity investment -Ding Company -other equity changes 100,000

Loan: Long -term equity investment -Ding Company -cost 300000 borrowing: bank deposit 3150000

Loan: Bank deposits (related taxes and fees) 50000

Receiving dividend (cash dividend 30000 that has not yet received

Investment income (the difference between the acquisition price is greater than the investment cost, the balance of the account balance, and the total number of tax expenditures) 70,000)

Treasury funds 3000000

Borrow: investment income 10000

Loan: adjustment of equity law 100000

Budget accounting:

Borrowing: Funding -100,000 monetary funds

Loan: Investment budget income (the price of the acquisition price minus the investment cost and the amount after related taxes) 100000

Supply: Accounting Office of the Provincial Department of Finance

Review: Provincial Department of Finance (Political Research Office)

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