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会计代写|高级财务会计代写adv financial accounting代考|Consolidated Net Income
All revenues and expenses of the individual consolidating companies arising from transactions with unaffiliated companies are included in the consolidated financial statements. The consolidated income statement includes 100 percent of the revenues and expenses regardless of the page 64 parent’s percentage ownership. Similar to single-company financial statements, where the difference between revenues and expenses equals net income, revenues minus expenses in the consolidated financial statements equal consolidated net income. Consolidated net income is equal to the parent’s income from its own operations, excluding any investment income from consolidated subsidiaries, plus the net income from each of the consolidated subsidiaries, adjusted for any differential write-off (which is zero in this chapter). Intercorporate investment income from consolidated subsidiaries included in the parent’s net income under either the cost or the equity method must be eliminated in computing consolidated net income to avoid double-counting.
Consolidated net income and consolidated net income attributable to the controlling interest are the same when all consolidated subsidiaries are wholly owned. For example, assume that Push Corporation purchases all of the stock of Shove Company at an amount equal to its book value. During $20 \mathrm{X} 1$, Shove reports net income of $\$ 25,000$ while Push reports net income of $\$ 125,000$, including equity-method income from Shove of $\$ 25,000$. Consolidated net income for $20 \mathrm{X} 1$ is computed as follows: Note that when the parent company properly applies the equity method, consolidated net income is always equal to the parent’s equity-method net income.
会计代写|高级财务会计代写adv financial accounting代考|Computing Consolidated Retained Earnings
Consolidated retained earnings is computed by adding together the parent’s retained earnings from its own operations (excluding any income from consolidated subsidiaries recognized by the parent) and the parent’s proportionate share of the net income of each subsidiary since the date of acquisition, adjusted for differential write-off and goodwill impairment.
Consolidated retained earnings should be equal to the parent’s equitymethod retained earnings.
If the parent accounts for subsidiaries using the equity method on its books, the retained earnings of each subsidiary is completely eliminated when the subsidiary is consolidated. This is necessary because (1) retained earnings cannot be purchased, and so subsidiary retained earnings at the date of a business combination cannot be included in the combined company’s retained earnings; (2) the parent’s share of the subsidiary’s income since acquisition is already included in the parent’s equity-method retained earnings; and (3) the noncontrolling interest’s share (if any) of the subsidiary’s retained earnings is not included in consolidated retained earnings.
In the simple example given previously, assume that on the date of combination, January $1,20 \mathrm{X} 1$, Push’s retained earnings balance is $\$ 400,000$ and Shove’s is $\$ 250,000$. During $20 \mathrm{X} 1$, Shove reports $\$ 25,000$ of net income and declares $\$ 10,000$ of dividends. Push reports $\$ 100,000$ of separate operating earnings plus $\$ 25,000$ of equity-method income from its 100 percent interest in Shove; Push declares dividends of $\$ 30,000$. Based on this information, the retained earnings balances for Push and Shove on December $31,20 \mathrm{X} 1$, are computed as follows: Consolidated retained earnings is computed by first determining the parent’s retained earnings from its own operations. This computation involves removing from the parent’s retained earnings the $\$ 25,000$ of subsidiary income since acquisition recognized by the parent, leaving $\$ 470,000(\$ 495,000-\$ 25,000)$ of retained earnings resulting from the parent’s own operations. The parent’s 100 percent share of the subsidiary’s net income since the date of acquisition is then added to this number, resulting in consolidated retained earnings of $\$ 495,000$. We note that because this is the first year since the acquisition, the net income since the date of acquisition is just this year’s income. Subsequent examples will illustrate how this calculation differs in later years. We also emphasize that because Push uses the fully adjusted equity method, this number is the same as the parent’s equity-method retained earnings.
高级财务会计代考
会计代写|高级财务会计代写adv financial accounting代考|Consolidated Net Income
个别合并公司因与非关联公司的交易而产生的所有收入和费用均包含在合并财务报表中。合并损益表包括 100% 的收入和支出，无论第 64 页母公司的所有权百分比如何。与单一公司财务报表类似，收入和支出之间的差额等于净收入，合并财务报表中的收入减去支出等于合并净收入。合并净收入等于母公司自身业务的收入，不包括合并子公司的任何投资收入，加上每个合并子公司的净收入，调整任何差异冲销（本章中为零）。
当所有合并子公司全资拥有时，合并净利润和归属于控股权益的合并净利润相同。例如，假设 Push Corporation 以等于其账面价值的金额购买了 Shove Company 的所有股票。期间20X1, Shove 报告净收入为$25,000而 Push 报告的净收入为$125,000，包括来自 Shove of$25,000. 合并净收入为20X1计算如下： 注意，当母公司正确应用权益法时，合并净利润始终等于母公司的权益法净利润。
会计代写|高级财务会计代写adv financial accounting代考|Computing Consolidated Retained Earnings
合并留存收益的计算方法是将母公司自身业务的留存收益（不包括母公司确认的合并子公司的任何收入）与母公司自收购之日起在各子公司净收益中所占的比例相加，并根据差异写入进行调整-关闭和商誉减值。
合并留存收益应等于母公司权益法留存收益。
母公司在其账面采用权益法核算子公司的，各子公司的留存收益在子公司合并时全部抵销。这是必要的，因为（1）留存收益不能购买，因此企业合并日的子公司留存收益不能计入合并后公司的留存收益；(2) 母公司取得子公司自收购以来取得的收益，已计入母公司权益法留存收益；(3) 非控股权益在子公司留存收益中的份额（如有）不计入合并留存收益。
在前面给出的简单示例中，假设在组合日期，1 月1,20X1, Push 的留存收益余额为$400,000Shove 是$250,000. 期间20X1, 推报道$25,000净收入和申报$10,000的股息。推送报告$100,000单独的营业收入加上$25,000来自其在 Shove 100% 权益的股权方法收入；Push宣布分红$30,000. 根据此信息，12 月 Push and Shove 的留存收益余额31,20X1, 计算如下： 合并留存收益是通过首先确定母公司自身业务的留存收益来计算的。该计算涉及从母公司的留存收益中扣除$25,000母公司确认的自收购以来的子公司收入，留下$470,000($495,000−$25,000)母公司自身经营产生的留存收益。然后将自收购之日起母公司在子公司净收入中的 100% 份额添加到该数字中，导致合并留存收益为$495,000. 我们注意到，由于这是收购以来的第一年，自收购之日起的净收入就是今年的收入。随后的示例将说明这种计算在以后几年中的不同之处。我们还强调，由于 Push 采用完全调整后的权益法，这个数字与母公司的权益法留存收益相同。
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