想问下这里公司会计牛人关于Joint venture的问题 (转载) - 未名空间MITBBS历史存档

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想问下这里公司会计牛人关于Joint venture的问题 (转载)

想问下这里公司会计牛人关于Joint venture的问题 (转载)# Stock

s*k2011-02-09 08:02

1 楼

【以下文字转载自 Accounting 讨论区】
发信人: silverhawk (silverhawk), 信区: Accounting
标题: 想问下这里公司会计牛人关于Joint venture的问题
发信站: BBS 未名空间站 (Wed Feb 9 11:57:19 2011, 美东)
本人一个普通的engineer，现有一个Joint venture 的offer，想打听一下这方面的情
况。
Joint venture一般财务计入母公司吗？（假设两家母公司各50%的投入），一般来说母
公司的投入会
计入母公司的成本还是Joint venture单独计算，子公司的收入利润之类的？
另外我看Joint venture一般都不会上市，然后一般都有一定的年限，比如两个母公司
几年内投资多
少，一般来说过了这个年限是不是就子公司独立生存了？
这个公司没有option的plan，但是说bonus根据母公司的stock来定，想知道一般来说子
公司运营好
坏对母公司来说股价影响大吗？
啰啰嗦嗦这么多，希望有会计牛人解答一下，先谢过了

L*82011-02-09 08:02

2 楼

This is complicated.
Consolidated financial statements are prepared when a parent-subsidiary
relationship has been formed. An investor is considered to have parent
status when control over an investee is established or more than 50% of the
voting stock of the investee has been acquired.
You didn’t mention which investor has control right, so I don’t know which
one is parent company. Parent company needs to do consolidation in the
financial statements, the % owned by another investor is noncontrolling
interest.
If no one controls the subsidiary, I would think the purchase method should
be used.

【在 s********k 的大作中提到】

: 【以下文字转载自 Accounting 讨论区】
: 发信人: silverhawk (silverhawk), 信区: Accounting
: 标题: 想问下这里公司会计牛人关于Joint venture的问题
: 发信站: BBS 未名空间站 (Wed Feb 9 11:57:19 2011, 美东)
: 本人一个普通的engineer，现有一个Joint venture 的offer，想打听一下这方面的情
: 况。
: Joint venture一般财务计入母公司吗？（假设两家母公司各50%的投入），一般来说母
: 公司的投入会
: 计入母公司的成本还是Joint venture单独计算，子公司的收入利润之类的？
: 另外我看Joint venture一般都不会上市，然后一般都有一定的年限，比如两个母公司

s*k2011-02-09 08:02

3 楼

多谢解释，两家大公司各占50%，这种情况我看挺常见的，像索爱，NSN都是这种模式，
当然跨国公司
进入中国也常用，比如上海大众，上海通用一类，不知道这样的情况我上面说的财务怎
么划分？

the
which
should

【在 L**8 的大作中提到】

: This is complicated.
: Consolidated financial statements are prepared when a parent-subsidiary
: relationship has been formed. An investor is considered to have parent
: status when control over an investee is established or more than 50% of the
: voting stock of the investee has been acquired.
: You didn’t mention which investor has control right, so I don’t know which
: one is parent company. Parent company needs to do consolidation in the
: financial statements, the % owned by another investor is noncontrolling
: interest.
: If no one controls the subsidiary, I would think the purchase method should

n*n2011-02-09 08:02

4 楼

why u care about the finance stuff so much? u r just a worker.

【在 s********k 的大作中提到】

: 多谢解释，两家大公司各占50%，这种情况我看挺常见的，像索爱，NSN都是这种模式，
: 当然跨国公司
: 进入中国也常用，比如上海大众，上海通用一类，不知道这样的情况我上面说的财务怎
: 么划分？
:
: the
: which
: should

L*82011-02-09 08:02

5 楼

I would think that one company has vote right over 50%. Otherwise, both
threat this as investment.

【在 s********k 的大作中提到】

s*k2011-02-09 08:02

6 楼

呵呵，确实如此，但是想知道一般的Joint venture是不是有一个年限，毕竟关系到几
年工作问题。
还有就是两家母公司都很强，里面的工作也很稳定，但是如果Joint venture是按照
start up来管
理，就相对差不少，我只是作为一个可能的雇员身份来看的

【在 n******n 的大作中提到】

: why u care about the finance stuff so much? u r just a worker.

n*n2011-02-09 08:02

7 楼

but management style has nothing to do with accounting methods.

【在 s********k 的大作中提到】

: 呵呵，确实如此，但是想知道一般的Joint venture是不是有一个年限，毕竟关系到几
: 年工作问题。
: 还有就是两家母公司都很强，里面的工作也很稳定，但是如果Joint venture是按照
: start up来管
: 理，就相对差不少，我只是作为一个可能的雇员身份来看的

s*k2011-02-09 08:02

8 楼

这个我也知道，但是management style我瞎想也没用。不过我想是不是如果JV公司计入
母公司财
报，相对而言他们更看重，如果就当startup一笔投资，那么就无所谓了。当然我对公
司财务运营完全
没概念，所以也算抛砖引玉，想请大牛指点下

【在 n******n 的大作中提到】

: but management style has nothing to do with accounting methods.

o*l2011-02-09 08:02

9 楼

To use equity method you need to have "significant influence". If you own 50%
but dont have voting rights then you don't have significant influence. But let's say you
do have significant influence and own more than 20%.
IE, XY are parent companies of Z,which both owns 50% interest.
if Z reports 100 MM income for Q1.
X&Y will both record on their book 50 MM for Q1 as investment income.
X&Y will treat this investment like it's line of business.
yes Joint Venture usually is a finite time but this could be 10,20 or more . It really depends on what the purpose is for the JV.

s*k2011-02-09 08:02

10 楼

多谢，Joint Venture这些信息，比如两个公司投入多少，然后time是多长等等，能在
两个公司的
财务报表上看到吗？另外想知道一般Joint Venture如果有两家已经上市的公司做母公
司，是不是就
今后不会有上市的机会了？谢谢

own 50%
But let's say you
more . It really depends on what the purpose is for the JV.

【在 o*********l 的大作中提到】

: To use equity method you need to have "significant influence". If you own 50%
: but dont have voting rights then you don't have significant influence. But let's say you
: do have significant influence and own more than 20%.
: IE, XY are parent companies of Z,which both owns 50% interest.
: if Z reports 100 MM income for Q1.
: X&Y will both record on their book 50 MM for Q1 as investment income.
: X&Y will treat this investment like it's line of business.
: yes Joint Venture usually is a finite time but this could be 10,20 or more . It really depends on what the purpose is for the JV.

j*h2011-02-09 08:02

11 楼

非专业男人
If over 50% voting right & on the driver's seat, then consolidate financial
statement,
in incoming statement,take all the revenue, Cost of sales, SGA & net income.
in balance sheet, under shareholder's equity section: add one line: minority
interest: substract 50% of earning (it belongs to the opposite party)
if not in control, but can enforce significant influence,
Under Europe IFRS, use proportionate consolidation
Under US GAAP, use equity method. Google "equity method"