问题 问答题 案例分析题

盛世至尊科技有限公司(以下简称盛世公司)2010年1月1日从证券市场上购入B公司于2009年1月1日发行的债券,作为可供出售金融资产核算,该债券期限为6年、票面利率为5%,按年计提利息,每年1月5日支付上年度的利息,到期日为2015年1月1日,到期日一次归还本金和最后一期利息。盛世公司购入债券的面值为1000万元,实际支付价款为1084.49万元,另支付相关费用10万元。假定盛世公司计算确定的该项债券投资的实际利率为4%。2010年12月31日,该债券的公允价值为1020万元。2011年12月31日,该债券的公允价值为900万元,并预计将继续下降。2012年减值因素部分消失,当年末公允价值为940万元。2013年1月20日,盛世公司将该债券全部出售,收到款项968万元存入银行。要求:(1)计算可供出售金融资产的初始入账金额;(2)计算2010年年末确认其他综合收益的金额,并编制相关会计分录;(3)计算2011年年末应该确认的减值金额,并编制相关会计分录;(4)计算盛世公司2012年调整B公司债券账面价值对当期损益或权益的影响金额,并编制相关会计分录;(5)计算2013年处置债券的损益。

答案

参考答案:

(1)可供出售金融资产初始入账金额=1084.49+10-50=1044.49(万元)(2)计入其他综合收益的金额=1020-(1044.49+1044:49×4%-1000×5%)=-16.27(万元),分录为:借:应收利息50贷:可供出售金融资产--利息调整8.22投资收益41.78借:其他综合收益16.27贷:可供出售金融资产--公允价值变动16.27(3)2011年年末的账面价值=1020+(1036.27×4%-1000×5%)=1011.45(万元),所以可供出售金融资产公允价值降低=1011.45-900=111.45(万元),应确认减值127.72(111.45+16.27)万元,分录为:借:应收利息50贷:可供出售金融资产--利息调整8.55投资收益41.45借:资产减值损失127.72贷:可供出售金融资产--公允价值变动111.45其他综合收益16.27(4)盛世公司2012年调整B公司债券账面价值对当期损益的影响金额=900X4%+54=90(万元)相关分录为:借:应收利息50贷:可供出售金融资产--利息调整14投资收益36借:可供出售金融资产--公允价值变动54贷:资产减值损失[940-(900-14)]54(5)处置债券的损益=968-940=28(万元)

阅读理解

The H1NI flu outbreak has resulted in the first death outside Mexico today -- a 23-month-old child in Texas.

Three more cases were confirmed in the UK, adding to the two previously disclosed in Scotland.

A 12-year-old girl is among five people in the UK to have contracted HIN1 flu after visiting Mexico, Gordon Brown told the Commons during prime minister's questions.

Two adults -- one from Birmingham and one from London -- are undergoing treatment.

More than 150 people are suspected to have died of the virus in Mexico and the illness has spread around the globe, but news of the first death outside the country where it originated will increase fears that a pandemic (流行病) could develop.

The infant's death from H1NI flu in the US was confirmed by Dr Richard Besser, the acting director of the Centers for Disease Control and Prevention. He gave no other details about the child.

America has confirmed 65 cases of HIN1 flu, most of them mild, but Besser said more deaths were likely.

"HIN1 Flu is a very serious infection and each virus is unique so it' s hard to know what we' re going to be seeing, but given what we've seen in Mexico we have expected that we would see more severe infections and we would see deaths," he said.

It was unclear if the girl had contracted the illness in Mexico, or been infected in the US.

Confirmation that infected people in two countries are spreading the new disease to their families or contacts n a sustained way would meet the World Health Organization's (WHO) criteria (标准) for declaring a phase five alert on its scale of one to six. It raised the level from three to four on Monday as the virus moved to Europe.

The WHO spokesman Gregory Hard told reporters yesterday, "If we have a confirmation from the United States or Canada, we could move to phase five."

64. How many cases of HINI flu are there in the UK?

A. One.              B. Two.                   C Three              D. Five.

65. According to Dr Richard Besser, why is it hard to predict what things will be like?

A. Because more than 150 people have died of the virus in Mexico.

B. Because H1 N1 flu is a very serious infection and each virus is unique.

C. Because the infections are severe and there will be more deaths.

D. Because the WHO has raised the alert level from three to four.

66. What's the main idea of the news?

A. More cases of H1NI flu were confirmed in the UK.

B. It's hard to deal with the HINI flu.

C. H1NI flu caused death outside Mexico.

D. "The WHO will raise the alert level.

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