中會應付公司債的選擇題 - 會計

※ 引述《ACERACER99 (BS)》之銘言：
: The December 31,2001 balance sheet of Eli Corporation includes the following
: item:
: 9% bonds payable,due december 31,2010 $700,000
: Unamortized premium on bonds payable 18,900
: The bonds were issued on December 31,2000 at 103, with interest payable
: on July 1, and December 31 of each year Eills uses straight-amortization.
: On March 1,2007, Eillis retired $280,000 of these bond at 98 plus accrued
: interest. What should Eillis record as an gain on retirement of these
: bonds?
: (A)$13,160 (B)$7560 (C)$13,020 (D)$14,000
: 答案是C 我想問一下如何算出來的?
: JX Corporation sold $800,000 of 12% bonds at par. Each bond carried ten
: warrants, each of which allows the holder to acquire one of $10 par
: common stock for $30 per share . After issuaance, the bonds were quoted
: at99 exrights, and the warrants were quoted at $4 each.
: JX Corporation should have assigned to the rights a value of:
: (A)$32,000 (B)31,068 (C)$30,000 (D)23,528
: 答案是B
: 想問一下高手這兩題的算式,感激不盡

美國對於附認股證的公司債是採相對價值比例法分攤

此題中 認股權共有$800,000/1000 x10 = 8,000 張 每張價值:$4
故認股權價值為 8,000x$4 = $32,000

而公司債的價值=$800,000x99% = 792,000

最後在將發行公司債所得到的800,000依兩者的價值比例分攤

認股權可分到的金額為$800,000 x 32,000 / (32,000 + 792,000) = $31,067.96

四捨五入即為答案


--