2014年注册会计师《职业能力综合测试一》真题及答案

处理意见：A公司发生的固定资产修理支出，由于达到该固定资产计税基础的50%以上，且修理后延长了使用年限2年以上，属于固定资产的大修理支出，应当按照尚可使用年限分期摊销，不应当一次摊销。 7.A公司的税务处理不恰当。

处理意见：对按照房产原值计税的房产，无论会计上如何核算，房产原值均应包括地价。 8.(1)

(a)In Company A’s separate financial statements as at January 1, 20×4,the cost of the investment to Company S is: 100+50×20%+10×20%+300=412

(b)The amount of goodwill for Company S recognised by Company A in its consolidated financial statements as at January 1, 20×4 is 150+300-600×60%=90万元

(c)The amount of investment income recognized by Company A in its consolidated financial statements as at January 1, 20×4 is 150-(100+50×20%+10×20%)+10×20%=40 (2)

(a)The difference is (100-200×30%)=40

(b)In Company A’s consolidated financial statements as at January 1, 20×4，the difference shall be adjusted in the capital reserve (share premium)。If the balance of capital reserve (share premium) is less than the difference，the deficit shall be adjusted in the retained earnings.

(3)

(a)On January 1, 20×4, Company A and Company V need not make any accounting treatment.

(b)On December 31, 20×4, Company A’s accounting treatment is: Dr: long-term equity investment -V 100 000 Cr: capital reserve -other capital reserve 100 000

On December 31, 20×4, Company V’s accounting treatment is: Dr: General and administrative expenses 100 000 Cr: capital reserve -other capital reserve 100 000

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