99年高考會計學 - 高考

By Isabella
at 2013-05-30T21:35
at 2013-05-30T21:35
Table of Contents
5. 甲公司年初即持有乙公司40%股權,乙公司今年盈餘$100,000,而乙公司亦有
10%累積特別股$200,000流通在外,甲公司應認列投資收益為何?
(A)$100,000 (B)$40,000 (C)$32,000 (D)$0
答:(C)$32,000
甲公司認列盈餘:
採權益法之長期股權投資 40,000 100,000*40%
投資收益 40,000
甲公司收到股利:
現金 8,000 200,000*10%*40%
採權益法之長期股權投資 8,000
請問版上高手, 我是哪裡計算錯誤呢? 我算出來的投資收益是40,000?
請幫我看一下, 非常感謝!!
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