Penjabaran (Translation) L

aporan Keuangan dalam M

ata Uang Asing
 Translasi Laporan Keuangan Investee yg b
erada diluar negri
• Diasumsikan tanggal 31 Mei 2017 akhir periode fiscal Collosus
Company perusahaan Multinasional US memperoleh 30% Saham
Biasa beredar dari Perusahaan di Venezuela, dengan mata uang
fungsionalnya Bolivar (B). Investasi diperoleh Collosus sebesar
B 600,000 ( B 1 = $ 0.25) atau dengan perolehan $ 15
0,000.
• Ekuitas Pemegang saham “Venezuela Investee”
Common Stock 31 Mei 2017 sb
B 500,000
b: Additional paid in capital 600,000
Retained Earning 900,000
Total stockholders' equity B 2,000,000

• Tidak ada perbedaan antar cost Investasi perusahaan Collosus

dan ekuitasnya dalam aktiva bersih pada Venezuela Investee
 Kurs Bolivar diketahui sbb:

31 Mei 2017 $ 0.25

31 Mei 2018 0.27
Rata2 utk th yang berakhir 31 Mei 2018 0.26

 Penjabaran laporan keuangan Venezuela Investe

e dari mata uang fungsional ke US Dollar mata
uang pelaporan untuk akhir tahun fiscal 31 Mei
2018 sbb:
 Laporan Keuangan akhir tahun fiscal 31 Mei 2018

Venezuela (B)
Income Statement
Net sales 6,000,000
Cost and expense 4,000,000
Net Income 2,000,000
Statement of Retained Earning
Retained Earning, beginning of year 900,000
Net income 2,000,000
Subtotal 2,900,000
Dividends 600,000
Retained Earning, end of year 2,300,000
 Venezuelan (B)
Balance Sheets
Current assets 200,000
Plant assets 4,500,000
Other assets 300,000
Total aset 5,000,000
Libilities and Stockholders' Equity:
Current Libilities 100,000
Long term Debt 1,500,000
Common Stock 500,000
Additional paid in capital 600,000
Retained Earning 2,300,000
Total liabilities and stockholders,equity 5,000,000
Translasi Mata Uang Asing ke US Dollars
Venezuela Kurs US Dollar
(B) ($)
Income Statement
Net sales 6,000,000 0.26 1,560,000
Cost and expense 4,000,000 0.26 1,040,000
Net Income 2,000,000 520,000
Statement of Retained Earning
Retained Earning, beginning of year 900,000 0.25 225,000
Net income 2,000,000 520,000
Subtotal 2,900,000 745,000
Dividends 600,000 0.27 162,000
Retained Earning, end of year 2,300,000 583,000
 lanjutan
Venezuelan Kurs US Dollar
(B) ($)
Balance Sheets
Current Assets 200,000 0.27 540,000
Plant assets 4,500,000 0.27 1,215,000
Other Assets 300,000 0.27 81,000
Total assets 5,000,000 1,350,000
Libilities and Stockholders' Equity
Current Libilities 100,000 0.27 27,000
Long term Debt 1,500,000 0.27 405,000
Common Stock 500,000 0.25 125,000
Additional paid in capital 600,000 0.25 150,000
Retained Earning 2,300,000 583,000
Foreign currency translation adjusment 60,000
Total liabilities and stockholders,equity 5,000,000 1,350,000
Pencatatan oleh Induk (di Colossus Compa
ny)
 Pencatatan Laba yang diperoleh anak
Investasi dlm SB di Venezuella 156.000
Pendapatan investasi a/p 156.000

• Pencatatan penerimaan dividen

Kas 48.600
Investasi dlm SB di Venezuella 4
8.600

• Pencatatan penyesuaian penjabaran mata uang asing

Investasi dlm SB di Venezuella 18.000
Penyesuaian penjabaran Mata Uang asing 18.000

Maka saldo akun Investasi dlm SB di Venezuella 31 Mei

2018 menjadi = $ (150,000+156,000-48,600+18,000)
Translasi dan Konsolidasi Laporan Keuan
gan Anak Luar Negeri
Contoh:
Tanggal 31 Agustus 2017 akhir tahun fiscal SoPac Corp
oration perusahaan Amerika tanpa anak perusahaan mem
peroleh pada kurs jual $ NZ 1 = $ 0,52, dimana NZ 5
00,000 digunakan untuk memperoleh 10.000 lbr saham
biasa (nominal $NZ 50) Anzac, Ltd, perusahaan di New
Zealand. Biaya tunai yang dibayarkan untuk perolehan k
epemilikan saham tersebut tidak material, jadi diperlaku
kan sebagai biaya periode.

Untuk akhir tahun fiscal 31 Agustus 2018 Anzac menyia

pkan laporan laba rugi dan laporan posisi keuangan sbb:
 ANZAC, LTD
Income Statement
For Year Ended August 31, 2018
Revenue:
Net sales $NZ 240,000
Other 60,000
Total Revenue $NZ 300,000
Cost and expense:
Cost of goods sold $NZ
180,000
Operating expenses and income taxes expenses 96,000
Total cost and expenses 276,000
Net income (retained earning, end of year) $NZ 24,000
 Balance Sheet, August 31, 2018
Assets
Cash $NZ 10,000
Trade accounts receivable 40,000
Inventories 180,000
Short-term prepayments 4,000
Plant assets (net) 320,000
Intangible assets (net) 20,000
Total assets $NZ 574,000
Liabilities and Stockholder's Equity
Notes payable $NZ 20,000
Trade accountts payable 30,000
Total liabilities $NZ 50,000
Common Stock, $NZ 50 par $NZ500,000
Retained earnings 24,000
Total stockholder's equity $NZ 524,000
Total liabilities and stockholder's equity $NZ 574,000
 Kurs pertukaran di New Zaeland sbb:
31 Agustus 2017 $ 0.52
31 Agustus 2018 $ 0.50
Kurs rata-rata utk th yang berakhir 31 Agust 2018
$ 0.51
Pencatatan investasi SoPac Co pada Anzac, Ltd

Investasi SoPac = NZ 500,000 ,

berarti = 500,000 x kurs US Dollar,
maka menjadi = 500,000 x 0,52 = $ 260,000

Tanggal Perkiraan D K
31/08/17 Investasi dlm SB Anzac, Ltd 260,000
Kas 260,000
 ANZAC, LTD
Translation of Financial Statements to US Dollars ke US Dollar
For Year Ended August 31, 2018
Income Statement New Zaeland Exchange US Dollar
Dollars Rate
Revenue:
Net sales 240,000 0.51 122,400
Other 60,000 0.51 30,600
Total Revenue 300,000 153,000
Cost and expense:
Cost of goods sold 180,000 0.51 91,800
Operating exps & income taxes expens 96,000 0.51 48,960
Total cost and expenses 276,000 140,760
Net income (retained earning, end of 24,000 12,240
year)
 New Z Dollar Kurs US Dollar
Assets
Cash 10,000 0.50 5,000
Trade accounts receivable 40,000 0.50 20,000
Inventories 180,000 0.50 90,000
Short-term prepayments 4,000 0.50 2,000
Plant assets (net) 320,000 0.50 160,000
Intangible assets (net) 20,000 0.50 10,000
Total assets 574,000 287,000
Liabilities and Stockholder's Equity
Notes payable 20,000 0.50 10,000
Trade accountts payable 30,000 0.50 15,000
Common Stock, $NZ 50 par 500,000 0.52 260,000
Retained earnings 24,000 12,240
Total stockholder's equity 524,000 297,240
Foreign currency translation adjustment (10,240)
Total liabilities stockholder's equity 574,000 287,000
Pencatatan SoPac atas laba yg diperoleh Anzac setelah
melakukan translasi laporan keuangan ke US Dollars,
Tanggal Perkiraan D K
31/8/2018 Investasi dalam SB Anzac, Ltd 12,240
Pendapatan investasi a/p 12,240

31/8/2018 Penyesuaian translasi Mata Uang 10,240

Investasi dalam SB Anzac, Ltd 10,240

Setelah pencatatan di atas, maka saldo akun

Investasi dalam SB Anzac, Ltd menjadi:
= 260,000 + 12,240 - 10,240
= 262,000
Ayat Jurnal Eliminasi tgl 31 Agust 2018 sbb:

Perkiraan D K
Saham Biasa, Anzac 260,000
Pendapatan investasi a/p 12,240
Investasi dlam SB Anzac, Ltd 262,000
Penyesuaian translasi mata uang 10,240