ACCA冲刺必看！12月考试P2权威押题与题型总结-高顿教育

ACCA冲刺必看！12月考试P2权威押题与题型总结

高顿网校2016-12-01 11:36Jade.meng

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高顿财经ACCA研究中心吴叶靑老师

先来讲下P2考试题型，知己知彼，百战不殆

P2考试分为：

Section A，50分必答题，其中35分考合并报表，10分考一个具体准则小问，5分道德题。

Section B，三道25分的选做题，三选二，其中一道为小准则应用题，一道大准则应用题，一道current issue。建议大家选做其中小准则应用题和current issue。

具体每一题怎么准备，有何技巧，接下来Wendy老师会给大家一一解释。

►35分的合并报表总共只会有4种形式：

1.Piece-meal分步收购

2.Complex group复杂集团

3.The Effects of Changes in Foreign Exchange Rates外币报表折算

4.Statement of Cash Flows合并的现金流量表

鉴于我们6月份考过合并的现金流量表，这次考试如果复习时间紧张，可以放弃它，把重点放在前3种题型。

1. Piece-meal总共有8种可能

• Piece-meal Acquisition

	Shareholding %		Note
	From	To
1.1	10 Investment	40 Associate	No consolidation
1.2	10 Investment	60 Subsidiary	No consolidation
1.3	40 Associate	60 Subsidiary	Consolidation
1.4 ***	60 Subsidiary	70 Subsidiary	Control to control

	Shareholding %		Note
	From	To
1.5	40 Associate	10 Investment	No consolidation
1.6***	70 Subsidiary	60 Subsidiary	Control to control
1.7	60 Subsidiary	10 Investment	Loss control
1.8	60 Subsidiary	40 Associate	Loss control

其中重点为1.4 control to control中算OCE（positive/negative movement in equity）的变动，给大家提供公式计算，不用动脑子，上了考场直接套公式也能拿分。

• Positive/negative movement in equity

=Fair value of purchase consideration(10%fair value)-Fair value of NCI at disposal(reporting)date*Disposal%

Notes 1:

If the NCI is 40%and NCI sold 10%to parent,Disposal%=1/4

Notes 2:

Fair value of NCI at disposal(reporting)date

=Fair value of NCI at acquisition date+(Fair value of net assets at disposal(reporting)date-Fair value of net assets at acquisition date)*NCI%

Notes 3:

Fair value of net asset at disposal(reporting)date

=Net assets at disposal(reporting)date+Fair value adjustment+Additional depreciation/Reversal

如果Positive/negative movement in equity算出来是正数，说明你用10元买了价值8元的NCI，是negative movement in equity，分录为

Dr NCI(Fair value of non-controlling interest at disposal(reporting)date*Disposal%)

Cr Investment in subsidiary(Fair value of purchase consideration)

Dr OCE(Movement in equity)

如果Positive/negative movement in equity算出来是负数，说明你用7元买了价值8元的NCI，是positive movement in equity，分录为

Dr NCI(Fair value of non-controlling interest at disposal(reporting)date*Disposal%)

Cr Investment in subsidiary(Fair value of purchase consideration)

Cr OCE(Movement in equity)

1.6虽然是减持，依然是control to control也是这次大概率考题，同样公式如下

• Positive/negative movement in equity

=Fair value of sales consideration(10%fair value)-(Fair value of net assets at disposal(reporting)date+Goodwill at disposal(reporting)date)*Disposal%

Notes 1:

If the Disposal is 10%,Disposal%=10%

Notes 2:

Fair value of net assets at disposal(reporting)date

=Net assets at disposal(reporting)date+Fair value adjustment+Additional depreciation/Reversal

这次算出来是正数，就是positive，负数就是negative，分录如下：

Dr Investment in subsidiary(Fair value of sales consideration)

Cr NCI

Cr/Dr OCE(Movement in equity)

2. Complex group复杂集团有两种

2.1 Sub-subsidiary

2.2 D-Shaped

我们统统拆成P收购S,P收购SS去做,P收购S就正常去合并，P收购SS要注意以下几点：

Note 1:Goodwill calculation of P to SS（计算时要减去indirect holding的部分）

Goodwill at acquisition date(P to SS)

=Fair value of purchase consideration(S to SS)-Indirect holding in SS belonging to NCI+Fair value of NCI(P to SS)-Fair value of identifiable net assets

Note 2:Use effective shareholding to allocate between Parent and NCI（比如P收购S 80%，S收购SS 70%，P对SS的实际控股为56%）

Note 3:Indirect holding in SS belong to NCI should be deducted from NCI

3.The Effects of Changes in Foreign Exchange Rates外币报表折算，折算汇率总结图