中會 財產股利 - 會計

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問題如下:

Pierson Corporation owned 10,000 shares of Hunter Corporation.

These shares were purchased in 2009 for $90,000. On November 15, 2011, Pierson declared a

property dividend of one share of Hunter for every ten shares of Pierson held

by a shareholder. On that date, when the market price of Hunter was $14 per

share, there were 90,000 shares of Pierson outstanding. What gain and net

reduction in retained earnings would result from this property dividend?


Gain Net Reduction in
Retained Earnings

a. $0 $ 126,000
b. $0 $ 81,000
c. $45,000 $ 81,000
d. $45,000 $ 36,000

我一直湊不出答案

麻煩各位了 謝謝!



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All Comments

Madame avatarMadame2011-05-24
P公司將持有之H公司股票作為財產股利,手上持有1萬股但只
Audriana avatarAudriana2011-05-25
須發出9000股,因此在將h公司股票調整至市價時,僅需針對
James avatarJames2011-05-29
這9000股作金融資產評價利益(R/E↑45000),而發出股利時
Ida avatarIda2011-05-29
借掉保留盈餘9000*14=126000(R/E↓126000),貸方產生應付
Thomas avatarThomas2011-06-01
財產股利,爾後支付股票時,投資再與應付財產股利相沖。
Ina avatarIna2011-06-03
因此,保留盈餘的淨變動: +45000-126000=-81000。
Charlie avatarCharlie2011-06-04
評價利益45000,保留盈餘淨減少81000,選c。
以上若有誤述請板友指教。