中正97年 中會 - 會計

※ 引述《kalyu (kalyu)》之銘言：
: 1.Rensing Company's December 31 year-end financial statements contained
: the following errors:
: Dec/31/2007 Dec/31/2008
: Ending inventory $7,500 understated $11,000 overstated
: Depreciation expense 2,000 understated
: An insurance premium of $18,000 was prepaid in 2007 covering the years
: 2007, 2008, and 2009. The prepayment was recorded with a debit to
: insurance expense. In addition, on December 31,2008, fully depreciated
: machinery was sold for $9,500 cash, but the sale was not recorded until
: 2009. There were no other errors during 2008 or 2009 and no corrections
: have been made for any of the errors.Ignore income tax considerations.
: What is the total net effect of the errors on Rensing's 2008 net income?
: (A)Net income understated by $14,500.
: (B)Net income overstated by $7,500.
: (C)Net income overstated by $13,000.
: (D)Net income overstated by $15,000.
: (E)Net income understated by $13,000.
: 答案是(D)...但我算不出來

2007年正確 NI 2008年正確 NI
---------------- ----------------
2007 年存貨低估 $ 7,500 $ ( 7,500)
2008 年存貨高估 (11,000)
2007 年折舊費用低估 (2,000)
2007 年保險費高估 12,000 ( 6,000)
2008 年出售利益未認列 9,500
---------------- ----------------
$ (15,000)

因為要調到正確的淨利要減 $15,000, 所以帳上的淨利高估 $15,000, 選D


: 2. On March 1,2007, Yang Corporation issued $800,000 of 8% nonconvertible
: bonds at 104, which are due on February 28, 2007. In addition, each $1,000
: bond was issued with 25 detachable stock warrants, each of which entitled
: the bondholder to purchase for $50 one share of Yang common stock, par
: value $25. The bonds without the warrants would normally sell at 95. On
: March 1,2007, the fair market value of Yang's common stock was $40 per
: share and fair market value of the warrants was $2.00. What amount should
: Yang record on March 1, 2007 as paid-in capital from stock warrants?
: (A) $28,800 (B)$33,600 (C)$41,600 (D)$40,000 (E) $35,000
: 答案是(C)
: 請會的板友幫我解答~謝謝

本題為搭配可分離認股權公司債的類型:
全部發行價格 = $800,000 * 104% = $832,000
認股權 FV = $800,000 / $1,000 * 25 * $2 = $40,000
公司債 FV = $800,000 * 95% = $760,000

公司債 & 認股權的發行價格, 是用相對市價分攤全部發行價格..
所以 認股權發行價格 = $832,000 * $40,000 / ($40,000 + $760,000) = $41,600

答案選 C



--