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例3:2004年初,甲上市公司接受关联方——乙公司的委托,经营乙公司的全资子公司——丙企业, 丙企业的账面净资产为20 000万元。根据托管经营协议,甲上市公司受托经营丙企业2年,每年可获得丙企业当年所实现净利润的40％;若丙企业发生净亏损,甲公司应承担亏损额的60％。丙企业2004年发生净亏损400万元(不考虑其他因素),截止到 2004年12月31日,甲公司尚未支付丙企业其应承担的亏损额。丙企业2004年发生净亏损400万元,根据托管经营协议,甲公司应承担的亏损额为240万元(400× 60％),并计入管理费用。甲公司会计分录如下: 借:管理费用——承担托管损失 2 400 000 贷:银行存款 2 400 000 若托管经营协议规定,甲公司受托经营丙企业2 年,每年都能够获得800万元的固定收益,如丙企业当年发生净亏损,甲公司应承担亏损额的60％,其他条件
Example 3: In early 2004, a listed company to accept the related party - Company B’s entrusted to run a wholly owned subsidiary of Company B - C enterprises, C’s net book assets of 20 million. According to the Trusteeship Agreement, A listed company entrusted with the operation of C for 2 years, each year to obtain a C 40% of the net profit achieved by C enterprises; A company should bear the loss of 60%. In 2004, C company had a net loss of 4 million yuan (without considering other factors). As of December 31, 2004, Company A had not paid its losses to C enterprises. In 2004, C Company incurred a net loss of RMB 4 million. According to the Trusteeship Agreement, the loss incurred by Company A was RMB 2.4 million (400 × 60%) and was included in the administrative expenses. Company A’s accounting entries are as follows: By: Administrative expenses - Commitment losses 2 400 000 Loan: Bank deposits 2 400 000 If a custody agreement stipulates that Company A is entrusted with operating an enterprise for two years and is entitled to a fixed annual amount of RMB8 million Revenue, such as the net loss incurred in year C, A company should bear 60% of the loss, other conditions