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足球世界杯来了会计跟着凑热闹 聊聊俱乐部买卖球员时如何做账

时间:2014-09-18 08:35来源:未知 作者:天择会计学校
提问: 足球俱乐部在买卖球员时,都是如何 做账 的? 比如曼联购买一名球员,这名球员本身价值是计入到存货吗? 那还有签字费和转会费都 会计 入到哪里?营业成本? 一笔交易都会涉及到哪些 会计科目 ? 那如果所卖的球员是属于青训营里培养出来的,那么会计

提问:

足球俱乐部在买卖球员时,都是如何做账的?

BIRUMANLIANGOUMAIYIMINGQIUYUAN,ZHEIMINGQIUYUANBENSHENJIAZHISHIJIRUDAOCUNHUOMA?

那还有签字费和转会费都会计入到哪里?营业成本?

一笔交易都会涉及到哪些会计科目

一木棋牌下载 NEIRUGUOSUOMAIDEQIUYUANSHISHUYUQINGXUNYINGLIPEIYANGCHULAIDE,NEIMEHUIJIZUOZHANGSHIFOUYOUQUBIENI?

挺有意思  足球俱乐部在买卖球员时是如何做账的

回答:

一木棋牌下载 ZHEIGEWENTIZAICAIWUSHANGJIAOQIUYUANZHUANHUIFEIDEZHANGWUCHULI。

SHOUXIANJULEBUDUIQIUYUANDEMAIMAIBUSHIMAIMAIQIUYUANBENSHEN(NEIJIAOMAIMAINULIHAOBUHAO),SHIDUIQIUYUAN“JISHUSHIYONGQUAN”DEJIAOYI,QIUYUANBENSHENWULUNROUTIHAIJINGSHENDOUSHIZIYOUDE!SUOYIKEMUSHANGJIAOCUNHUOYEHAO,SHENGWUZICHANYEHAODOUSHIBUDUIDI,DOUSHIMARENXINGWEI!

一木棋牌下载 JISHUSHIYONGQUAN,DANGRANSHIYONGYUWUXINGZICHAN,ANZHAOZHONGGUOZUQIUJULEBUQIYEHUIJICHULIDEXIANGGUANGUIDING,ZHIYEZUQIUYUNDONGYUANSHIZUQIUJISHUDEZAITI,ZAIWUXINGZICHANKEMUXIASHE“QIUYUANJISHU”,BINGYIYUNDONGYUANMINGCHENGJINXINGMINGXIHESUAN。

1、ZHUANRUQIUYUAN:YISHIJIZHIFUDEZHUANHUIFEIRUZHANG。

2、HUANRUQIUYUAN:YIZHAOYOUGUANFEIHUOBIJIAOYIJINXINGHUIJICHULI。

3、YUNDONGYUANYONGJIUZHUANCHU:YUNDONGYUANZHUANHUIDAOQITAJULEBU,ANWUXINGZICHANXIAOSHOUHESUAN。

4、YUNDONGYUANLINSHIZHUANCHU:YUNDONGYUANZUJIEDAOQITAJULEBU,YIZHAOZUJINSHOURUHESUAN。

5、运动员提前退役:以其所余净值计入当期损益

6、TANXIAO:HETONGYOUQIXIANDE,ANHETONG,HETONGWUQIXIANDE,YIYUNDONGYUAN30ZHOUSUITUIYIWEIJISUANJICHU,YI30JIANYUNDONGYUANSHIJINIANLINGSHUZHICHA,QUEDINGGAIYUNDONGYUANJISHUZICHANDETANXIAONIANXIAN。

7、YOUBENJULEBUZIJIPEIYANGBINGYUBENJULEBUQIANDINGLELAODONGHETONGDEYUNDONGYUAN。YINQICHENGBENYILIERUDANGQISUNYI,GUBUZAIHESUAN,JINJIZAIYUQIUYUANJISHUTAIZHANG。

ZHEISHIYIGEHENYOUYISIDEWENTI,QIANZUXIEYOUGEGUANYUQIYEHUIJICHULIDEGONGGAO,QIZHONGYOUJIANYAODESHUOMING。DANSHINEIGEGONGGAOZAIZUXIEGUANWANGYISHIZHAOBUDAOLE,ZHIZAIYIXIEWENDANGWANGZHANYOUFUBEN,DANBUGANBAOZHENGWANQUANDEZHUNQUEDU。QIZHONGGUANYUQIUYUANDEMAIMAICHUZUDENGSHIXIANG,DAZHIGUIDINGRUXIA:

第六条 取得球员技术的成本确定:

一木棋牌下载 YI、YOUBENJULEBUZIJIPEIYANGBINGYUBENJULEBUQIANDINGLELAODONGHETONGDEYUNDONGYUAN。YINQICHENGBENYILIERUDANGQISUNYI,GUBUZAIHESUAN,JINJIZAIYUQIUYUANJISHUTAIZHANG。

ER、ZHUANRUQIUYUAN,YISHIJIZHIFUDEZHUANHUIFEIRUZHANG。

一木棋牌下载 SAN、HUANRUQIUYUAN,YIZHAOYOUGUANFEIHUOBIJIAOYIJINXINGHUIJICHULI。

四、债务重组、投资者投入、接收捐赠取得的球员,按照《企业会计制度》相关

GUIDINGCHULI。

一木棋牌下载 WU、QIUYUANJISHUQUANBUTANXIAOHOU,BUZAIHESUAN,JINJIZAIYUQIUYUANJISHUTAIZHANG。

第七条 球员技术资产的处置:

一木棋牌下载 YI、YUNDONGYUANYONGJIUZHUANCHU:YUNDONGYUANZHUANHUIDAOQITAJULEBU,ANWUXINGZICHANXIAOSHOUHESUAN。

ER、YUNDONGYUANLINSHIZHUANCHU:YUNDONGYUANZUJIEDAOQITAJULEBU,YIZHAOZUJINSHOURUHESUAN。

一木棋牌下载 SAN、YUNDONGYUANHUANCHU:YIZHAOYOUGUANFEIHUOBIJIAOYIJINXINGHUIJICHULI。

一木棋牌下载 SI、YUNDONGYUANTIQIANTUIYI:YIQISUOYUJINGZHIJIRUDANGQISUNYI。

一木棋牌下载 WU、YUNDONGYUANTUIYI:ZUOWEIWUXINGZICHANTUICHUJULEBUHESUAN。

第八条 球员技术资产摊销期限的计算:

YIYUNDONGYUAN30ZHOUSUITUIYIWEIJISUANJICHU,YI30JIANYUNDONGYUANSHIJINIANLINGSHUZHICHA,QUEDINGGAIYUNDONGYUANJISHUZICHANDETANXIAONIANXIAN。30ZHOUSUIYISHANGDEYUNDONGYUANJISHUZICHAN,JIQIANDINGDEGONGZUOHETONGKUAYUE30ZHOUSUIDEYUNDONGYUANJISHUZICHAN,YIGONGZUOHETONGNIANXIANWEIZHUNJINXINGTANXIAO。

由上文可以初步看出:

一木棋牌下载 QIUYUANDEJIAZHISHIZUOWEIWUXINGZICHANJINXINGJISUANDE,ERBUSHICUNHUO。

SHIJISHANG,JULEBUGOUMAIQIUYUAN,QIUYUANBENSHENWEIQIUHUITIGONGDELAOWU(XUNLIAN、DABISAI、ZHIDAONIANQINGQIUYUANDENGDENG),DOUJIANGYOUXINSHUIZUOWEIDUIJIAJINXINGZHIFUDE;ERQIUYUANDEJIAOYIJIAZHI,TIXIANZAITADEYINGXIANGLIHEGERENPINPAI,TADEJISHU,TADEZHANSHUSIWEIYIJIDUIQIUDUIDEYINGXIANG,TADEJINGYANHUOZHEQITA,ZHEIXIEDONGXIQUESHIDOUKEYISHIZUOWUXINGZICHAN。

一木棋牌下载 SUOYI,GUANYUQIUYUANDEJIAZHI,BUNENGJIRUCUNHUO,GENGBUNENGJIRUSHENMESHENGWUZICHANHUOZHESHISHANGYUZHILEIDEDONGXI。

一木棋牌下载 ZAIYINGWENDECAIBAOLI,GUANYUQIUYUANCANLIUDEJIAZHI,YOUYIGEFEICHANGZHUNQUEDEHUIJIKEMU:Players' registrations。

既然如此,我们就来看一下足球俱乐部上市公司一木棋牌下载的财报中的相关信息吧。以下表格摘录自Manchester United的2013年Annual Report。

RUTUSUOSHI,ZAI2012~2013SAIJIJIESHUSHI,MANCHESITELIANDUIJIEYUDEPlayers' RegistrationsSHUZHISHI1.199YIYINGBANG,SHENZHIZHIBIHUANGMAMAIBEIERDESHUZHIMEIGAOCHUDUOSHAO,JUEDUIBUSHIFUBUSISHENMEZAZHILITIDAODEQIUYUANZONGSHENJIADAJIYIYINGBANG。YOUCIKEJIAN,QIUYUANDEWUXINGZICHANJIAZHIDEJISUANHEZHANGMIANSHANGDEZHUANHUIFEIDAYOUBUTONG。

然后以下有一段关于球员摊销的说明:

一木棋牌下载 NIANDUTANXIAOJIN4200WANYINGBANGNI!ZHEIDEQUESHIYUZHONGGUOZUXIEDEXIANGGUANGUIDINGBUTONG。YOUYUZAIOUZHOUDEDINGJIJULEBU,JIBENBUHUICHUXIANHETONGWUQIXIANDEQINGKUANG,ERQIE,YEBUDAKENENGYIYUNDONGYUAN30ZHOUSUITUIYIWEIJISUANJICHU。YIXIAWENZIJINZUOCANKAO。

We amortize the capitalized costs associated with the acquisition of players' registrations. These costs are amortized over the period of the employment contract agreed with a player. If a player extends his contract prior to the end of the pre-existing period of employment, the remaining unamortized portion of the acquisition cost is amortized over the period of the new contract. Changes in amortization of the costs of players' registrations from year to year and period to period reflect additional transfer fees paid for the acquisition of players, the impact of contract extensions and the disposal of players' registrations.

挺有意思  足球俱乐部在买卖球员时是如何做账的

好了,回过头来看,一笔转会费可能涉及到的会计科目有多少呢?

1. QIUYUANJIAOYIHOU,GENJUQIUYUANDEZHUANHUIJIAGE,JIRUplayers' registrationsDEZICHANJIAGE;DANGRANXIANGYINGDE,HUIYOUYINXINGCUNKUANHUOZHEXIANJINDEJIANSHAO;

2. RUGUOQIUYUANSHIFENQIFUKUAN,ZEHAIYAOJIRUYINGFUZHANGKUAN,YIBANHUIYOUZHUANMENDEKEMUDAITI,JITrade and other payables,GENJUYINGFUZHANGKUANDEQIXIAN,FENBIEJIRUcurrentHEnon-current liabilityXIA。 RUGUOQIUYUANZHUANHUIHAIYOUQITADEJIANGLITIAOKUANHUOZHEYOUTIAOJIANDEFUKUAN,YESHIJIRUnon-currentXIADEtrade and other payables,DANGTIAOJIANMEIYOUCHENGGONGCHUFA,JIESHIZAIXIAOXIANG;

一木棋牌下载 3. QIUYUANMAIRUHOU,GENJUTANXIAOYUANZE,MEINIANHUIJINXINGTANXIAO,JIRUAmortisation of players' registrations;

一木棋牌下载 4. QIUYUANMEINIANDEMAIMAI,HUIYOUZHUANMENDEHUIJIKEMUProfit(loss) on disposal of players' registrations;

5. 在现金流量表里,每年由于球员买卖进出的现金,有项:Purchases of players' registrations以及Proceeds from sale of players' registrations.

6. ZHIYUQITALEISIQIUYUANTUIYI,HUOZHETIQIANTUIYI;YIJIFEIHUOBIDEQIUYUANZHIHUAN,CANZHAOZHONGGUOZUXIEDENEIFENWENJIAN,JIBENBAJIUBULISHI。

一木棋牌下载 7.RUGUOYINWEIQIUYUANJIAOYI,HAIHUIYOUYINXINGJIEKUANHUOZHEHUIYUANCHOUZI,HUOZHEQITARENHESHEJIZIJINLIUDONGDEXINGWEI,ZHEIJIUYUZHENGCHANGHUIJICHULIMEIYOUCHABIE,JIUBUYIYIXUSHULE。

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