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April 05, 2005

いろんな論点があるもんだ

ステップ簿記直対①またまた連結で56点でした。ちょうど一次目標なので平均には入れそうです。何か、ステップは毎回連結のような気がします。たくさんミスをしましたが点にからんだのは二つでした。
○またもやクイックが決まりませんでした。当然、連調が合わず。評価差額(全面)で税効果を考慮せず。最近はミスらなかったところなのですが、やってしまいました。他のところに気をとられすぎでした。それに子会社株式の取得価額も50,104なのに50,000としました。
○貸付、借入の相殺に係る貸し引きの調整をしませんでした。営業外費用が合わず。

その他たくさんミスをしました。
○評価差額の実現の仕訳に税効果を適用せず
○親会社株式に係る繰延税金負債をまた固定に分類していた。
○子会社の自己株式は当然、全て消去されるべきなのに(親会社株式を自己株に振り返る分は除く)集計していました。

でも、連結はほんとにボクのまだ知らない論点がいっぱいあるものです。
○子会社間取引をアップで処理するとは知りませんでした。理由は付加利益の帰属主体は子会社にあるため。当然、付加利益先の子会社の少持で按分する。
○子会社のその他有価証券評価差額金(親会社株式以外)少持割合で少持に按分することも知りませんでした。
○関連会社が保有する親会社株式を親持割合で自己株へ振替え、貸方を関係会社株式とするとは知りませんでした。
○評価差額の実現の仕訳に係る税効果で法人税等調整額に対応するのは繰延税金資産ではなく繰延税金負債であることを知りました。理由は評価差額(負債項目)に係るものだから。

最近は何となく大崩しない術をちょっとずつ会得してきました。今回も自分の取り決めどおり、残りの10分を残しそこで一気に集計し、解答を埋める方法でいきました。マイナス項目の処理も慎重にいきました。

明日は財表の直対①です。範囲が分からないので自信はないですが、何とか喰らい着いていきます。財表は論文用と短答用を同時並行で勉強しています。それにそもそも、短答用も論文用もあってないようなものだと思うので。あるのは商法の商行為、総則とか細かい年数とか決議の要件とか一部だけだと思っています。なので普通にテキスト読んで理解して、肢別解いて法規集を読む。理解できないところは質問しにいく。それだけをやっていくつもりです。

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