新会计准则重难点理解Understand the difficulties of the new accounting standards.docx

新会计准则重难点理解Understand the difficulties of the new accounting standards.docx

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新会计准则重难点理解Understandthedifficultiesofthenewaccountingstandards

新会计准则重难点理解（Understandthedifficultiesofthenewaccountingstandards）

Thenewaccountingstandards

1somestandardsandunderstandingofstandards

1,aftertheloanimpairment,thereare3pointstonote:

1）subsequentperiodwillnolongeruse"receivable"inthissubject,thetableregistrationineachperiodinaccordancewiththecontractandtheprincipalcontractratewascalculatedtodeterminetheamountofinterestreceivable

2）theactualreceiptofasubsequentperiodofinterest,thelenderwilluse"loan-impaired"insteadof"receivable".

3）subsequentperiodaccruedinterest,theborrowerwilluse"loanlossprovisions"insteadof"interest",butthecumulativenumberofborrowersloanlossprovisionshallnotexceedtheimpairmentprovisionforloanlosseswhendrawingamount）.

Set2loanssubject

2.1categoriesofloans

1,loanprincipal

2,theloaninterestrateadjustmentsintheloanexpenseswhensubjectsconfirmdebit,debitwhenamortization.Debitbalanceloanamortizationsaidnotransactioncosts,thematurityoftheloanorverification,shalhouldlbetransferredtozero.

3,theloanhasindeedimpairmentimpairmentofloanprincipalandinterestadjustmentintothesubject（plusinterestreceivableshouldnotreceive）,sothesubjectisnottheprincipalamountoftheloan,theloanprincipalalsorecord.

2.2loanimpairment

Loanimpairment:

singlemajorimpairment

Loanimpairmentcombinedimpairment

2.3interestreceivable

1,theloaninterestandinterestreceivablebalance,interestsettlementdebitaccount

2,shouldbeofinterest:

interestreceivablebalance,somepeoplecalledtheloanvalueadjustment.Transitionalsubjects,thedifferencebetweentheinterestincometoadjustaccordingtotheactualinterestratemethodtocalculateandconfirmtheinterestaccordingtothecontract.Theloaninterestsettlementdate,accordingtothecontractwithinterest,debitloaninterestsubjects,creditedtothesubject;thedateofthebalancesheet,interestincomeaccordingtotheactualinterestratemethodtocalculateandconfirm,creditedto"interestincome"subjects,accordingtothecontractwiththedebitofthesubjectsofinterest.

Note:

accordingtothisaccountwhensettinginterestreceivableaccountbalancecannotaccuratelyreflectthelevelofinterestreceivable,suchasbearinterestinterestreceivablelevelaccountbalanceorzerointerestafternotzero.Ifthebankdoesnotallowthissituationthesubjectscanbelocatedintheinterestreceivableunder.

2.4interestincome

1,interestincome-interestincomeaccountedforthenormalloaninterestratemeteraccordingtotheactualnodeatthebalancesheetdate

2,interestincomeandaccountingforimpairmentofloanimpairmentrushedbacktothemeteraccordingtotheactualinterestrateonthebalancesheetdatenode

3,interestincomeinterestincome-interestadjustmentamortizationof

Note:

theimpairmentrushedbackandinterestadjustmentisonlyasetofmethodstoeasilydistinguishbetweeninterestincome,cannot.

Table2.5subjects

1,sheetreceivableinterestloanimpairmentafterJieXirememberthisaccount

2,suchascompoundingcompoundingsheetreceivabletorememberthisaccount

3businessentry

3.1loanconfirmation（loan）

Borrow:

loanprincipal（loancontractamount）

Customer:

cashdepositorloan（loancontractamount）

Withtransactioncosts（i.e.theinitialconfirmationamountandcontractamountranging）

Borrow:

loaninterestadjustment（initialconfirmationamount:

contractamount）

Loan:

relatedsubjects（suchas:

funddepositetc.）

3.2singlefamilyJieXi

ThesamebatchofJieXi

The3.3batchofJieXi（nonimpairment）

Borrow:

-interestloansreceivableinterest（contractrateorthedateoftheopeningofthelastinterestsettlementdatetothesettlementdate）

Loan:

interestreceivable-shouldbeofinterest（ibid.）

Customerinterestwhen（thesametableofinterestback）

Bythecustomerorcashdeposit（repaymentamount）

Theloaninterestreceivablesandloaninterest（repaymentamount）

The3.4batchofJieXi（impaired）

Borrow:

loanisimpaired（shouldbeofinterestbalance）

Loan:

interestreceivable-interest（balance）

Sheetcollectingreceivableinterest（interestsettlementamountandshouldbalancetheinterestreceivedby）

Note:

shouldbeofinterestforthebalanceofthelastinterestsettlementdateandthelastdateofthebalancesheet（impairmentday）betweeninterest,takingintoaccounttheinterestissuessuchasthebalancesheetdatenottocustomersettlement,

Sothispartofthefirstnodeininterestafterthedepreciationofinterestonloanstoimpairedsubjects,thentheinterestistransferredtothetable.

Table3.5recoveryofinterest（normalloancustomerinterest）

Borrow:

customerdepositorcash（customerrepaymentamount）

Loan:

loaninterest（customerrepaymentamount）

Table3.6recoveryofinterest（loans）

Borrow:

customerdepositorcash（amount）

Loan:

loanimpairment（amount）

Paysheetreceivableinterest（amount）

3.7thedateofthebalancesheetinteresttreatment（nonimpairment）

Borrow:

interestreceivableshouldinterest（interestrateorcontractthedateoftheopeningofthelastbalancesheettotoday）

Loaninterestincome（realinterestratesorthedateoftheopeningofthelastbalancesheetdatetotoday）

Loan:

loaninterestadjustment（difference）

3.8thedateofthebalancesheetinteresttreatment（impaired）

Loan:

loanimpairment（realinterestratesorthedateoftheopeningofthelastbalancesheetdatetotoday）

Loaninterestincome:

back-impairment（ibid.）（suchasnoimpairmentbackiscreditedtotheinterestincomedirectly）

Note:

loansonthebalancesheetisnolongerusedcontractinterestrateadjustmentofinterestshouldbetheinterestreceivedtreatment,subjectsinthebalanceatthenextnodewhenmakingtreatmenttoloanisimpairedin.

3.9balancesheetloansforthefirsttimeonindividualimpairment

Inrecognitionofimpairmentlosses,shouldbethedateofthebalancesheetinterestprocessing（accruedinterest）

Borrow:

loanimpairment（principalbalanceadjustmentamount++interestloaninterestbalance）

Loan:

loanprincipal（principalbalance）

Loan:

loaninterestadjustment（interestadjustedbalance）

Loan:

interest-interestloansreceivable（balance）

Borrow:

assetimpairmentlosses（finalamortizedcostandpresentvalueoffuturecashflow）

Loan:

loanlossreserve-singlematerialimpairment（ibid.）

Note:

afterthetreatmentofimpairmentofinterestreceivableloaninterestandbalanceatthenextnodeinformationisprocessed（seetheimpairedloansbearinterest）.

3.10thedateofthebalancesheetloanportfolioimpairment

Borrow:

assetimpairmentlosses（batchportfolioimpairmentamountcalculatedshouldbecuthasindividualimpairmentamount）

Loan:

loanlossprovisioncombinedimpairment（ibid.）

Note:

thistransactionforalltypesofhouseholdloansdonothandle

3.11loanwriteoffs

Loan:

loanimpairment（verificationamount）

Loan:

loanimpairment（verificationamount）

3.12loanimpairment

Loan:

loanimpairment（reversedamount）

Loan:

assetimpairmentlosses（reversedamount）

3.13theprincipaloftheloansettlement

Canceltheaccountbeforetheinterestandbalanceofinterest,balanceofinterestatthistimeshouldbezero,loaninterestadjustmentaccountbalanceiszero.

Customer:

cashdepositsorborrow

Loan:

loaninterest

Loan:

loanprincipal

The3.14principalsettlementofimpairedloans

Youshouldbecarriedoutbeforethebalancesheetdateprocessing,processingofloanimpairmentandinterestincome,andloanimpairmenttreatment.

Borrow:

customerdepositorcash（orotherpayments（payments）customerstocanceltheaccount）

Loan:

loanimpairment（balance）

Borroworloan:

assetimpairmentlosses（difference）

Table:

payreceivable（interestpayments）

4examples

Thebankmadealoanof10millionyuaninJuly10,2001,theloanperiodof3years,thecontractrateis10%,theannualinterestpayment,principalduetime.Inordertoensurethequalityofloans,thebanksintheloanbeforethecommissionedaprofessionalconsultingfirmbeforethecreditinvestigationandevaluationontheamountofloan,paidconsultingfees100thousandyuan.Accordingtotheprovisionsofthecontract,theborrowershallnotadvancerepayment.

IfthedateofthebalancesheetfortheyearDecember31st,JieXidayofJuly10theachyear

Othercircumstances:

In20021,JieXinormalafterreceiptofinterest

2,December31,2002,thecompanyisexpectedtoreceiveabnormalinterest,toreestimatethefuturecashflowaccordingtothematerials,areasfollows:

Sheetcollectingreceivableowed100-50=50balance50

Customerstoreturn900thousandyuaninterest:

Borrow:

customerdepositorcash90

Loan:

loanimpairmenthas90balance1055.539390=965.5393

Paytheloanbalancesheetinterest（impairedloans）（amount）

6,December31,2003

Atthebeginningoftheamortizedcost=1008.5593-3.02-90-498.1858=4million173thousandand535yuan

Interestincome1yearstocalculatetherealinterestrate:

417.3535*9.6157%=401thousandand300yuan

Loan:

loanimpairment40.13balance458.0558

Loaninterestincome:

40.13balance185.6693

Seconddepreciationprocessing

Theimpairmentbeforetheamortizedcost:

417.3535+40.13=4million574thousandand835yuan

Therealinterestrateiscalculatedasthepresentvalueoffuturecashflowdiscountrate:

400*（p/s,9.6157%,1）=3million649thousandand112yuan

Borrow:

assetimpairmentloss457.4835364.9112=92.5723balance590.7581

Loan:

loanlossreserve-singlematerialimpairment92.5723balance550.6281

7,July1,2004

Canceltheacc