作者shift11 (哈雷路亚)
看板Transfer
标题[情报]97 成大会计系 会计解答
时间Sat Jun 27 20:51:12 2009
1. 老师直接跳过去了= =
2.
Error 2008 Net Income
--------------------------------- --------------------------------
2007 : understated 90000
(1) Ending Inventory
2008 : overstated 114000
(2) Depreciation Expense 2007: No Effect
(3) Accumulated Depreciation: No Effect
2007: No Effect
(4) Insurance Expense
2008: overstated 42000
(5) Gain on Sale of Equipment: understated 58000
---------------------
overstated 8000
3.
2006 2007 2008
2/1 6/1 8/1 2/1 8/1 1/1
4Ms 5Ms 1Ms
|-----*----------*--------*------|------*-------------*----------|
600000X6%X4/12=12000
$=587640 应负利息12000
售:575640 600000
discount 24360/10X12-4 = 210
(a)
2006/6/1
Cash 587640
Discount on Bonds Payable 24360
Bonds Payable 600000
Interest Payable 12000
(b)
2006/8/1
Interest Payable 12000
INterest Expense 6420
Discount on Bonds Payable 420
Cash 18000
(c)
2007/12/31
Interest Expense 16050
Discount on Bonds Payable 1050
Interest Payable 15000
(600000X6%X5/12)
2008/1/1
Discounts on Bonds Payable 1050
Interest Payable 15000
Interest Expense 16050
2008/2/1
Interest Expense 19260
Discounts on Bonds Payable(6Ms) 1260
Cash(6Ms) 18000
{600000-(24360-210X20)}X60%=347904
Bonds Payable 360000
Loss on retirement of Bonds Payable 19296
Discounts on Bonds Payable 12096
Cash 367200
4.
(1) Basic EPS = 280000/200000=1.4
(2)Diluted EPS
1.warrant 以库藏股票法
16000-(1600X20)/32 = 6000
2. Convertible Bonds Payable 个别金额
(300000X6%X(1-30%))/300X50 =0.84
3. Diluted EPS 计算
(i) 计入认股权之EPS= 280000/(200000+6000)=1.36
(ii) 计入可转换公司债之EPS + (280000+12600)/(206000+15000)=1324
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