推荐注册会计师考前要点分析难点讲解汇总专题九 非货币性资产交换和债务重组.docx

1、推荐注册会计师考前要点分析难点讲解汇总专题九 非货币性资产交换和债务重组专题九非货币性资产交换和债务重组目录01考情分析02词汇归纳总结03重点、难点讲解04同步系统训练考情分析本部分所涉及的非货币性资产交换和债务重组经常混杂在一起进行考查，不过这两部分内容相对比较简单，只要掌握了其核心处理原则，就可以很好地得出相关答案。本部分所涉及内容往往是专业阶段主观题考查中的一个知识点，复习中要重点关注以公允价值计量的非货币性资产交换和债务重组的处理。词汇归纳总结债务重组Debt restructuring货币性资产Monetary assets非货币性资产Non-monetary assets非货币性

2、资产交换Exchange of non-monetary assets补价Boot应收账款Accounts receivable应收票据Notes receivable换出资产Assets surrendered换入资产Assets received相关税费Relevant tax & expenses具有商业实质Be of commercial nature债务人Debtor债权人Creditor清算；偿还Liquidation本金Principal重组债务的账面价值Book value of debt to be reconstructed债务转为资本Debt converted into

3、 capital面值Par value实收资本Paid-in capital资本公积Capital reserve或有应付金额Contingent payable或有应收金额Contingent receivable应付账款Accounts payable坏账准备Bad debt provision / Allowance for bad debt公平交易Arms-length transaction重点、难点讲解考点一：非货币性资产交换的认定Determination of Exchange of Non-monetary Assets（一）货币性资产和非货币性资产Monetary asse

4、ts and non-monetary assets1.货币性资产 Monetary assets是指企业持有的货币资金和将以固定或可确定的金额收取的资产，包括现金、银行存款、应收账款和应收票据以及准备持有至到期的债券投资等。The term monetary assets refers to the monetary capital held by enterprises, the assets to be received in fixed or determined amounts of currency, including cash, bank deposits, accounts

5、and notes receivable, and bond investments to be held to maturity.2.非货币性资产 Non-monetary assets是指货币性资产以外的资产。The term non-monetary assets refers to the assets other than monetary assets.（二）非货币性资产交换的认定 Determination of Exchange of Non-monetary Assets在涉及少量补价的情况下，以补价占整个资产交换金额的比例低于25%（注意不含25%）作为参考。If ther

6、e is little boot involved and that percentage is lower than 25%（ not including 25%）of the amount of whole assets exchanged , it should be treated as exchange of non-monetary assets.如果高于25%（含25%），则视为以货币性资产取得非货币性资产，适用收入准则等其他一些准则。If the percentage is higher than 25% （including 25%）, it should be treate

7、d as acquisition of non-monetary assets by monetary assets and revenue standard and other standard will apply.考点二：非货币性资产交换的确认和计量 Recognition and Measurement of Exchange of Non-monetary Assets非货币性资产交换同时满足下列条件的，应当以公允价值和应支付的相关税费作为换入资产的成本，公允价值与换出资产账面价值的差额计入当期损益：Where a non-monetary assets transaction sa

8、tisfies the following conditions at the same time, the fair value and relevant taxes payable shall be regarded as the cost of the assets transferred in, and the difference between the fair value and the book value of the asset surrendered shall be recorded into the profit or loss of the current peri

9、od:（1）该项交换具有商业实质；The transaction is commercial in nature;（2）换入资产或换出资产的公允价值能够可靠地计量。The fair value of the assets received or surrendered can be measured reliably.未同时满足上述条件的非货币性资产交换，应当以换出资产的账面价值和应支付的相关税费作为换入资产的成本，无论是否支付补价，均不确认损益。Where any non-monetary assets transaction does not meet the conditions as

10、prescribed above at the same time, the book value of the assets surrendered and relevant taxes payable shall be the cost of the assets received and no matter whether boot paid or not, no profit or loss is recognized.满足下列条件之一的非货币性资产交换具有商业实质：A non-monetary assets transaction, meeting any of the follow

11、ing conditions, is commercial in nature:1.换入资产的未来现金流量在风险、时间和金额方面与换出资产显著不同。这种情形主要包括以下几种情况：The future cash flow of the assets received is different from that of the surrendered assets in the aspects of risk, time and amount notably; and including the following situations:（1）未来现金流量的风险、金额相同，时间不同。The fut

12、ure cash flow of the assets received is different in the aspects of time but with the same risk and amount.（2）未来现金流量的时间、金额相同，风险不同。The future cash flow of the assets received is different in the aspects of risk but with the same time and amount.（3）未来现金流量的风险、时间相同，金额不同。The future cash flow of the asset

13、s received is different in the aspects of amount but with the same risk and time.2.换入资产与换出资产的预计未来现金流量现值不同，且其差额与换入资产和换出资产的公允价值相比是重大的。The present values of the expected future cash flow of the assets received and surrendered are different, and the difference between them is more significant than the f

14、air values of the assets received and surrendered.不满足上述任何一项条件的非货币性资产交换，通常认为不具有商业实质。A non-monetary assets transaction is usually not considered as commercial in nature if not meeting any of the above conditions.在确定非货币性资产交换是否具有商业实质时，应当关注交易各方之间是否存在关联方关系。关联方关系的存在可能导致发生的非货币性资产交换不具有商业实质。When determining w

15、hether or not a non-monetary assets transaction is commercial in nature, an enterprise shall pay attention to whether or not the transacting parties are connected. The existence of the relationship between related parties is likely to cause the loss of commercial nature of non-monetary assets transa

16、ction.考点三：非货币性资产交换的会计处理 Accounting Treatment of Exchange of Non-monetary Assets（一）以公允价值计量的会计处理Accounting treatment based on fair value measurement在以公允价值确定换入资产成本的情况下，发生补价的，支付补价方和收到补价方应当分别情况处理：Where a boot is caused when an enterprise conducts the fair value measurement and recognizes the costs of the

17、 assets received at fair value, the boot shall be accounted for by the boot payer and receiver according to the following circumstances，respectively：（1）支付补价方：应当以换出资产的公允价值加上支付的补价（即换入资产的公允价值）和应支付的相关税费作为换入资产的成本；换入资产成本与换出资产账面价值加支付的补价、应支付的相关税费之和的差额应当计入当期损益。The boot payer shall treat the sum of the fair v

18、alue of the assets surrendered plus the paid boot（i.e., the fair value of the assets received）and relevant payable taxes as the cost of the assets received, and record the difference between the cost of the assets received and the sum of the carrying amount of the assets surrendered plus the paid bo

19、ot and relevant payable taxes into the profit or loss of the current period；（2）收到补价方：应当以换入资产的公允价值（或换出资产的公允价值减去补价）和应支付的相关税费作为换入资产的成本；换入资产成本加收到的补价之和与换出资产账面价值加应支付的相关税费之和的差额，应当计入当期损益。The boot receiver shall treat the fair value of the assets received（or the difference between the fair value of the asset

20、s surrendered and the boot）and relevant payable taxes as the cost of the assets received, and record the difference between the cost of the assets received plus the received boot and the carrying amount of the assets surrendered plus relevant payable taxes into the profit or loss of the current peri

21、od.（二）以账面价值计量的会计处理Accounting treatment based on the book value非货币性资产交换不具有商业实质，或者虽然具有商业实质但换入资产和换出资产的公允价值均不能可靠计量的，应当以换出资产的账面价值为基础确定换入资产成本，无论是否支付补价，均不确认损益。If the exchange of non-monetary assets is not commercial in nature, or it is commercial in nature, but both the fair values of the assets received a

22、nd surrendered cannot be reliably measured, the cost of assets received shall be determined based on the book value of the assets surrendered, and no gain or loss is recognized regardless of whether the boot is paid or not.考点四：债务重组的会计处理 Accounting Treatment of Debt Restructuring债务重组，是指在债务人发生财务困难的情况下

23、， 债权人按照其与债务人达成的协议或者法院的裁定作出让步的事项。The term debt restructuring refers to an event in which the terms of a debt are given in as a result of a mutual agreement between a debtor and a creditor or a judgment of a court when the debtor gets into a financial problem.（一）债务人的处理Accounting Treatment of Debtors（1

24、）以现金清偿债务的，债务人应当将重组债务的账面价值与支付的现金之间的差额，确认为债务重组利得，作为营业外收入，计入当期损益。When a debt is liquidated by cash, the debtor shall recognize the difference between the book value of the debt to be restructured and the cash payment as gains of debt restructuring and include it as non-operating revenue into profits an

25、d losses of current period.（2）以非现金资产清偿债务的，债务人应当将重组债务的账面价值与转让的非现金资产公允价值之间的差额，确认为债务重组利得，作为营业外收入，计入当期损益。When a debt is liquidated by non-cash asset, the debtor shall recognize the difference between the book value of the debt to be restructured and the fair value of the non-cash asset as gains of debt

26、restructuring and include it as non-operating revenue into profits and losses of current period.转让的非现金资产公允价值与其账面价值之间的差额作为转让资产损益，计入当期损益。The difference between fair value of the non-cash asset transferred and its book value shall be included in the profits and losses of current period as gains of tran

27、sferring assets.（3）将债务转为资本的，债务人应当将债权人放弃债权而享有股份的面值总额确认为股本（或者实收资本），股份的公允价值总额与股本（或者实收资本）之间的差额确认为资本公积。When a debt is converted into capital, the debtor shall recognize the total par value of shares, to which the creditor becomes entitled for waiver of the credit, as share capital （or paid-in capital） an

28、d shall recognize the difference between the total amount of the fair value of the shares and the share capital （or paid-in capital） as capital reserve.重组债务的账面价值与股份的公允价值总额之间的差额，计入当期损益。The difference between the book value of the debt to be restructured and total amount of the fair value of the share

29、s shall be included in the profits and losses of current period.（4）修改其他债务条件的，不附或有条件的债务重组，债务人应当将修改其他债务条件后债务的公允价值作为重组后债务的入账价值。In case of amending other debt conditions, for debt restructuring without contingent conditions, the debtor should regard the fair value of debts after amending other debt cond

30、itions as book value of debts after restructuring.重组债务的账面价值与重组后债务的入账价值之间的差额作为债务重组利得，计入当期损益。The difference between the book value of the debt to be restructured and book value of debt after restructuring should be recorded into profits and losses of current period as gains of debt restructuring.修改后的债

31、务条款如涉及或有应付金额，且该或有应付金额符合或有事项准则中有关预计负债确认条件的，债务人应当将该或有应付金额确认为预计负债。If debt terms after amendment involve contingent payable, and the amount of contingent payable meets the recognition criteria of provision, debtor should recognize the contingent payable as provision.重组债务的账面价值，与重组后债务的入账价值和预计负债金额之和的差额，作为债务重组利得，计入营业外收入。The difference between the book value of debt to be restructured and sum of book value of debt after restructuring and the amount of provision should be recorded into non-operating revenue as gains of d