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 薪資費用 7,000 股票增值權負債 7,000 7,000*($20-$16)*1/4=$7,000 2004/12/31 薪資費用 10,500 股票增值權負債 10,500 7,000*($21-$16)*2/4=$10,500 2005/12/31 薪資費用 7,700 股票增值權負債 7,700 7,000*($20.8-$16)*3/4=$7,700 2006/12/31 薪資費用 13,300 股票增值權負債 13,300 7,000*($21.5-$16)*4/4=$13,300 2007/12/31 薪資費用 3,500 股票增值權負債 3,500 7,000*($22-$16)*4/4-38,500=$3,500 股票增值權負債 19,400 現金 19,400 3,000*($22-$16)+$1,400=$19,400 股票增值權負債 22,600 * 普通股股本 10,270 ** 資本公積-普通股溢價 12,330 * 4,000*($22-$16)-$1,400=$22,600 ** $22,600/$22*$10=$10,270 我不太懂為什麼一開始就要用7000來計算..有4000share不是2004年才發放嗎!? 最後面倒數兩個的分錄我也不太懂...這是94年北大的題目.而在95年北大也有一題類似題 但高點在95年那題的答案那4000是在2004年另外分開計算的..不過那個解答我也看不懂 所以只好請高手來講解一下幫幫忙了~~~拜託了感恩!!! --

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