## 会计代写|高级财务会计代写adv financial accounting代考|Nature of Consolidation Entries

Consolidation entries are used in the consolidation worksheet to adjust the totals of the individual account balances of the separate consolidating companies to reflect the amounts that would appear if the legally separate companies were actually a single company. Consolidation entries appear only in the consolidation worksheet and do not affect the books of the separate companies. These worksheet entries are sometimes called “elimination” entries.

For the most part, companies that are to be consolidated record their transactions during the period without regard to the consolidated entity. Transactions with related companies tend to be recorded in the same manner as those with unrelated parties, although intercompany transactions may be recorded in separate accounts or other records may be kept to facilitate the later elimination of intercompany transactions. Each of the consolidating companies also prepares its adjusting and closing entries at the end of the period in the normal manner. The resulting balances are entered in the consolidation worksheet and combined to arrive at the consolidated totals. Consolidation entries are used in the worksheet to increase or decrease the combined totals for individual accounts so that only transactions with external parties are reflected in the consolidated amounts.
Some consolidation entries are required at the end of one period but not at the end of subsequent periods. For example, a loan from a parent to a subsidiary in December $20 \times 1$ and repaid in February $20 \times 2$ requires an entry to eliminate the intercompany receivable and payable on December $31,20 \mathrm{X} 1$, but not at the end of $20 \mathrm{X} 2$. Some other consolidation entries need to be placed in the consolidation worksheets each time consolidated statements are prepared for a period of years. For example, if a parent company sells land to a subsidiary for $\$ 5,000$above the original cost to the parent, a worksheet entry is needed to reduce the basis of the land by$\$5,000$ each time consolidated statements are prepared for as long as an affiliate (an affiliated company) holds the land. ${ }^6$ It is important to remember that because consolidation entries are not made on the books of any company, they do not carry over from period to period.

When a company acquires a depreciable asset, it records the asset with a zero balance in accumulated depreciation (i.e., without any accumulated depreciation previously recorded by the seller). Likewise, when a company acquires all of the net assets of another company, the depreciable assets acquired are recorded without any existing accumulated depreciation from the seller’s books. The buyer disregards the seller’s historical cost and accumulated depreciation because they are irrelevant to the acquiring company. For the same reason, when a parent company acquires the stock of a subsidiary, the consolidated financial statements should include the depreciable assets of the subsidiary without the preacquisition accumulated depreciation. However, in a stock acquisition, the consolidation worksheet begins with the book values reflected in the subsidiary’s financial statements. Eliminating the old accumulated depreciation of the subsidiary as of the acquisition date and netting it out against the historical cost gives the appearance that the depreciable assets have been newly acquired as of the acquisition date. Special Foods’ books indicate accumulated depreciation on the acquisition date of $\$ 300,000$. Thus, the following consolidation entry will be made to eliminate this acquisition date subsidiary accumulated depreciation: Note that this worksheet consolidation entry does not change the net buildings and equipment balance. Netting the preacquisition accumulated depreciation against the cost basis of the corresponding assets merely causes the buildings and equipment to appear in the consolidated financial statements as if they had been acquired without their existing accumulated depreciation. As explained previously, consolidation entries are not made on the books of any company, so they do not carry over from period to period. Thus, we would make this same accumulated depreciation consolidation entry each succeeding period as long as these depreciable assets remain on Special Foods’ books (always based on the accumulated depreciation balance as of the acquisition date). # 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|Nature of Consolidation Entries 合并工作表中使用合并条目来调整独立合并公司的个人账户余额总额，以反映如果合法独立的公司实际上是一家公司时出现的金额。合并条目仅出现在合并工作表中，不影响单独公司的账簿。这些工作表条目有时称为“消除”条目。 在大多数情况下，将被合并的公司在此期间记录其交易，而不考虑合并实体。与关联公司的交易往往以与与非关联方相同的方式记录，尽管公司间交易可能会记录在单独的账户中，或者可能会保留其他记录以方便日后消除公司间交易。各合并公司亦按正常方式编制期末调整及结算分录。生成的余额将输入合并工作表中并合并以得出合并总额。 一些合并分录需要在一个期间结束时，但在后续期间结束时不需要。例如，12 月从母公司向子公司的贷款20×1并于二月偿还20×2需要一个条目来消除 12 月的公司间应收和应付账款31,20X1，但不是在末尾20X2. 每次准备多年的合并报表时，都需要将其他一些合并条目放入合并工作表中。例如，如果母公司将土地出售给子公司$5,000超过父母的原始成本，需要一个工作表条目来减少土地的基础$5,000每次在关联公司（关联公司）持有土地期间编制合并报表。6重要的是要记住，因为合并条目不是在任何公司的账簿上进行的，所以它们不会从一个时期转移到另一个时期。 ## 会计代写|高级财务会计代写adv financial accounting代考|The Accumulated Depreciation Consolidation Entry 当一家公司收购一项可折旧资产时，它会将该资产记录为累计折旧余额为零的资产（即，卖方之前没有记录任何累计折旧）。同样，当一家公司收购另一家公司的所有净资产时，所收购的可折旧资产将在卖方账簿中不存在任何累计折旧的情况下入账。买方不考虑卖方的历史成本和累计折旧，因为它们与收购公司无关。同理，母公司收购子公司股票时，合并财务报表应包括子公司的折旧资产，不计入收购前累计折旧。然而，在股票收购中，合并工作表从反映在子公司财务报表中的账面价值开始。剔除子公司在购买日的旧累计折旧并将其从历史成本中扣除，可以看出该折旧资产在购买日是新购入的。Special Foods 的账簿显示在收购日期的累计折旧$300,000. 因此，将进行以下合并分录以消除此收购日期子公司累计折旧：

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