作者lgreen (风卷残云)
看板NDHU_ACC_8th
标题[公告] 高会复习考答案
时间Tue Apr 15 19:55:39 2008
一、
1.(360,000 + 5,000)*50% -186,000 = 3,500 (loss)
2.(200,000 - 3,500 + 3,500/3.5*6/12)*90% - 4,000 = 173,300
3. (200,000 -3,500 + 3,500/3.5*6/12)*10% = 19,700
4.300,000 + 173,000 = 473,300
5.(400,000*12%+10,000)*6/12 + (200,000*12% + 5,000)*6/12 = 43,500
二、
1a. (24,000 + 10,000)/(30,000 + 10,000) = 85%
1b. (600,000*80% + 20,000) + 300,000 =800,000
2a. 24,000/(30,000 + 10,000) = 60%
2b. (900,000*60% - 600,000*80%) + 500,000 =560,000
3a.(300,000*60%) - (500,000*20%/80%) = 55,000 (Gain)
3b.500,000 + 55,000 =555,000
三、
Place Sal May
Separate income 300,000 100,000 80,000
Unrealized Profit ( 20,000 )
Allocation May’s income 48,000 16,000 (64,000)
Allocation Sal’s income 57,600 ( 57,600 )
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405,600 38,400 16,000
Consolidated net income = 405,600
MIE = 38,400 + 16,000 =54,400
四、
1.400,000 + (50,000 + 3,000)*80% - (10,000*80%) = 434,400
2. P = 200,000 + 0.8S
S = 50,000 + 0.15P => P = 272,727 and S = 90,909
Consolidated net income = 272,727 * 85% = 231,818
MIE = 90,909 * 20% = 18,182
Income from Scat = 31,818
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