YP Company has a SAR (stock appreciation rights) plan for its key executives. This SAR plan allows each qualifying executive to receive cash,stock,or a combination of both equal to the excess of the quoted market price over the option price of the company's $10 par common stock on the date of exercise.The key characteristics and requirements of this SAR plan are as follows: Option price:Market price on date of grant. Service period:4 years. Exercise limit:Within 6 years. On Jan. 1, 2003 Sarah Mendelson was granted SARs to 3,000 shares of the company's common stock under the requirements of the SAR plan.On Jan. 1, 2004 Donald Freeman was granted SARs to 4,000 shares under the requirements of the plan.Both executives are expected to complete the service period and recive cash on the dateof exercise.On Dec.31,2007 Mendelson exercised her rights to recive cash,while Freeman exercised his rights to receive $1,400 cash and the remainder in common stock.The quoted market prices per share of the company's common stock are as follow:12/31/02,$16.00 ; 12/31/03,$20.00 ; 12/31/04,$21.00 ; 12/31/05,$20.80 ; 12/31/06$21.50 ; and 12/31/07,$22.00 Required: Prepare the journal entries related to the SAR plan on Dec. 31,2003 through Dec. 31,2007 答案: 2003/12/31 薪资费用 7,000 股票增值权负债 7,000 7,000*($20-$16)*1/4=$7,000 2004/12/31 薪资费用 10,500 股票增值权负债 10,500 7,000*($21-$16)*2/4=$10,500 2005/12/31 薪资费用 7,700 股票增值权负债 7,700 7,000*($20.8-$16)*3/4=$7,700 2006/12/31 薪资费用 13,300 股票增值权负债 13,300 7,000*($21.5-$16)*4/4=$13,300 2007/12/31 薪资费用 3,500 股票增值权负债 3,500 7,000*($22-$16)*4/4-38,500=$3,500 股票增值权负债 19,400 现金 19,400 3,000*($22-$16)+$1,400=$19,400 股票增值权负债 22,600 * 普通股股本 10,270 ** 资本公积-普通股溢价 12,330 * 4,000*($22-$16)-$1,400=$22,600 ** $22,600/$22*$10=$10,270 我不太懂为什麽一开始就要用7000来计算..有4000share不是2004年才发放吗!? 最後面倒数两个的分录我也不太懂...这是94年北大的题目.而在95年北大也有一题类似题 但高点在95年那题的答案那4000是在2004年另外分开计算的..不过那个解答我也看不懂 所以只好请高手来讲解一下帮帮忙了~~~拜托了感恩!!! --

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