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美國CPA考點：Cost Method
既然想要享受成功帶來的幸福感，就不要埋怨行動過程中的痛苦與艱難，準備uscpa考試也是如此。小編為大家準備了美國CPA考點：Cost Method，一起來學(xué)習(xí)吧！
| P對S的投資 | P對S的影響力 | P個別報表上確認為 | 個別報表計量方法 | P+S合并報表 | 對外報送 |
| Debt | 幾乎無影響 | Trading/AFS/HTM | Cost Method | 此投資不會導(dǎo)致合并要求。不存在合并報表 | P個別報表 |
| Equity | 無重大影響（<20%） | Trading/AFS（Cost method investment） | |||
| 有重大影響（20%～50%） | Equity method investment | ||||
| Equity Method | |||||
| 控制性影響（>50%） | Investment in subsidiaries and VIE entities | 存在 | 合并報表 |
| Criteria for classification investor intent | Classify investment as | Carry & report at | Unrealized Gain/loss in | Realized G/L in I/S |
| Intend & Ability to HTM （only Debt） | HTM | Amortized cost | N/A | When period is passed,or Sub.Declared or Par.Dispose it,Par.recognize. |
| Sell in near term（Debt & Equity） | Trading | FV | I/S | |
| All other investment （Debt & Equity） | AFS/Cost method investment | FV | OCI | |
| Hold with significant influence （Only Equity Instrument） | Equity method investment | Net Assets of subsidiary | N/A | When Sub recognize,Par.Recognize |
| Hold for control （only Equity instrument） | Investment in Subsidiaries & VIE entities | Net Assets of subsidiary |
Cost Method/Fair Value Method/Available-for-sale Method.
The rules of marketable equity securities are followed.
The investment is accounted for as either trading or available-for-sale securities.
Investors do NOT exercise significant influence.
GR：<20%，No significant influence，Cost Method
Initial measurement：XXX-YY-30
Original Cost=FV of the consideration given+legal fees
Dr.Investment in investee
Cr.Cash
Subsequent measurement：XXX-YY-35
Adjust to FV
Dr./Cr.Investment in investee（B/S）
Cr./Dr.Unrealized gains/Loss（OCI）
Subsidiary Declare dividend/Interest in earned
Dr.Dividend/Interest Receivable（B/S）
Cr.Dividend/Interest income（“I” of IDEA）
Subsequent measurement：XXX-YY-35
Liquidating dividend
Dr.Dividend Receivable/Cash（B/S）
Cr.Investment in investee（B/S）
Disposal
Dr.Cash/Note Receivable（B/S）
Cr.Investment in investee（B/S）
Cr.G/L of disposal securities（“I” of IDEA）
考點
Do not recognize stock dividends.Memo entry
Recognize in I/S for cash dividend from investee‘s retained earning.
Recognize in B/S for cash dividend which not from investee‘s retained earning.
On B/S date，the CV of “Investment in Investee” is adjusted to FV.
On B/S date，the CV of “Investment in Investee” has NO relationship with investee‘s earnings.
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