中會~可轉債的題目!麻煩前輩 - 會計

※ 引述《blueman81 (45000)》之銘言：
: 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~_~"

1. 先算轉換部份要沖銷的公司債溢價：
175,000*(800,000/2,500,000)=56,000

(所以a和b都不對，c就不用提了)

2. 再算轉換所得到的股東權益數：
(800,000/1,000)*30*36=864,000

3. 最後計算轉換損益：
(800,000+56,000)-864,000=(8,000)

所以答案是d
有錯請指正

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