中會~可轉債的題目!麻煩前輩 - 會計

Fogel Co. has $2,500,000 of 8% convertible bonds outstanding. Each $1,000

bond is convertible into 30 shares of $30 par value ordinary shares. The

bonds pay interest on January 31 and July 31. On July 31, 2012, the holders

of $800,000 bonds exercised the conversion privilege. On that date the market

price of the bonds was 105 and the market price of the ordinary shares was

$36. The total unamortized bond premium at the date of conversion was

$175,000. Fogel should record, as a result of this conversion, a

a. credit of $136,000 to Share Premium—Ordinary.
b. credit of $120,000 to Share Premium—Ordinary.
c. credit of $56,000 to on Bonds Payable.
d. loss of $8,000

麻煩前輩們! 有點混亂~_~"

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