中會 財產股利 - 會計

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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