作者wink726 (艾蜜莉的异想世界)
看板NCCU03_AT-A
标题[问题] 一题关於中会长期股权投资的问题?!
时间Tue Oct 24 13:39:43 2006
※ [本文转录自 NTUACCTWork 看板]
希望有哪位好心人士能够帮我解答
拜托拜托~感激不尽^^
Shell Corporation had the following stockholders' equity on January 1,19X4
Common stock($5 par) $100,000
Paid-in capital in excess of par 200,000
Retained earnings 150,000
------------
Total stckholders' equity $450,000
=========
Price Company purchased 75% of the outstanding common stock of Shell
Corporation for $300,000 on January 1, 19X3, at which time Shell had a retained
earnings balance of $100,000. At that time there was no difference between the
price paid and the interest acquired in Shell.
On July 1, 19X4, Shell Corporation sold 5,000 shares of stock in a public
offering at $23 per share. Price Company purchased none of the shares. Shell
had net income of $50,000 for the first half of 19X4 and$70,000 forthe second
half. Shell has never distributed cash dividends.
Required
Prepare the entries on Price Company's books,using the equity method,to reflect
the investment in Shell Corporation.
我知道看英文题有点小累^^"~但还是麻烦高手们知道的话能够告诉我"详细计算过程"
并解说吗?在此先谢谢大家罗^^
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