作者min1127 (Fighting!!!)
看板Accounting
标题Re: [问题] 中正97年 中会
时间Thu Mar 25 15:03:15 2010
※ 引述《kalyu (kalyu)》之铭言：
: 1.Rensing Company's December 31 year-end financial statements contained
: the following errors:
: Dec/31/2007 Dec/31/2008
: Ending inventory $7,500 understated $11,000 overstated
: Depreciation expense 2,000 understated
: An insurance premium of $18,000 was prepaid in 2007 covering the years
: 2007, 2008, and 2009. The prepayment was recorded with a debit to
: insurance expense. In addition, on December 31,2008, fully depreciated
: machinery was sold for $9,500 cash, but the sale was not recorded until
: 2009. There were no other errors during 2008 or 2009 and no corrections
: have been made for any of the errors.Ignore income tax considerations.
: What is the total net effect of the errors on Rensing's 2008 net income?
: (A)Net income understated by $14,500.
: (B)Net income overstated by $7,500.
: (C)Net income overstated by $13,000.
: (D)Net income overstated by $15,000.
: (E)Net income understated by $13,000.
: 答案是(D)...但我算不出来
2007年正确 NI 2008年正确 NI
---------------- ----------------
2007 年存货低估 $ 7,500 $ ( 7,500)
2008 年存货高估 (11,000)
2007 年折旧费用低估 (2,000)
2007 年保险费高估 12,000 ( 6,000)
2008 年出售利益未认列 9,500
---------------- ----------------
$ (15,000)
因为要调到正确的净利要减 $15,000, 所以帐上的净利高估 $15,000, 选D
: 2. On March 1,2007, Yang Corporation issued $800,000 of 8% nonconvertible
: bonds at 104, which are due on February 28, 2007. In addition, each $1,000
: bond was issued with 25 detachable stock warrants, each of which entitled
: the bondholder to purchase for $50 one share of Yang common stock, par
: value $25. The bonds without the warrants would normally sell at 95. On
: March 1,2007, the fair market value of Yang's common stock was $40 per
: share and fair market value of the warrants was $2.00. What amount should
: Yang record on March 1, 2007 as paid-in capital from stock warrants?
: (A) $28,800 (B)$33,600 (C)$41,600 (D)$40,000 (E) $35,000
: 答案是(C)
: 请会的板友帮我解答~谢谢
本题为搭配可分离认股权公司债的类型:
全部发行价格 = $800,000 * 104% = $832,000
认股权 FV = $800,000 / $1,000 * 25 * $2 = $40,000
公司债 FV = $800,000 * 95% = $760,000
公司债 & 认股权的发行价格, 是用相对市价分摊全部发行价格..
所以 认股权发行价格 = $832,000 * $40,000 / ($40,000 + $760,000) = $41,600
答案选 C
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◆ From: 218.167.139.94
1F：推 kalyu:写得好详细~我会了 谢谢~~~ 03/25 15:37
2F：推 kalyu:不好意思...刚刚又看了一下有个地方不懂 请问为什麽要用 03/25 17:03
3F：→ kalyu:相对市价分摊而不是将主要价值归给公司债呢? 03/25 17:04
因为是"可分离"认股权啊!! 主要价值归公司债是"不可分离"认股权的做法!!
4F：推 morelife:我在想是不是发行价格小於FV才将主要价值归给公司债? 03/25 19:36
※ 编辑: min1127 来自: 218.167.136.175 (03/25 23:00)
5F：推 kalyu:原来是这样~~~纳闷了好久 谢谢!!! 03/25 23:10