企業併購問題 - 會計

George avatar
By George
at 2010-10-06T11:20

Table of Contents


Pilot corporation purchased 40% of the voting stock of Sassy corporation on
July 1 2008,for $300,000.On that date,Sassy's stockholders'equity consisted
of capital stock of $500,000,retained earnings of $150,000,and current earnings
(just half of 2008) of $50,000.Income is earned proportionately throughout each
year.

The Investment in Sassy account of Pilot corporation and the retained account
of Sassy corporation for 2008 through 2011 are summarized as follows
(in thousands):


RETAINED EARNINGS
------------------------------------------------------------------
Dividends November 1,2008 $40 Balance January 1,2008 $150
Dividends November 1,2009 40 Earnings 2008 100
Dividends November 1,2010 50 Earnings 2009 80
Dividends November 1,2011 50 Earnings 2010 130
Earnings 2011 120

INVESTMENT IN SASSY(PILOT)
-------------------------------------------------------------------
Investment July 1,2008 40% $300 Dividends 2008 $ 16
Income 2008 40 Dividends 2009 16
Income 2009 32 Dividends 2010 20
Income 2010 52 Dividends 2011 20
Income 2011 48


Q:
Determine the correct amount of the investment inSassy that should appear in
Pilot's December 31,2011,balance sheet.Assume a 10-year period for any
difference between investment cost and book value acquired.

請問這題要怎麼算呢?!!
拜託了!!!><


謝謝:)

--
Tags: 會計

All Comments

關於merchandise inventory的會計問題

Yuri avatar
By Yuri
at 2010-10-06T10:39
大家好 小弟最近開始研讀會計 有一題一直搞不懂 想請教大家一下 5/7 Brady Corp. purchased $1300 of merchandise inventory on account from Reed Co. The merchandise was sold on credit term ...

10/5程公司法錄音...

Michael avatar
By Michael
at 2010-10-06T01:02
因為錄音筆有點問題 所以沒錄好... 希望徵求99.10.5的錄音檔 婀... 我願意提供一杯星巴克做為對價 或者交換程律師公司法的其他堂數錄音 希望有好心人願意提供... - ...

期中取得

Hedy avatar
By Hedy
at 2010-10-05T21:34
Arbor corporation acquired 25% og Tree corporationand#39;s outstanding stock on October 1,for $600,000.A summary of Treeand#39;s adjusted trial balances on ...

會計基本觀念問題

Daph Bay avatar
By Daph Bay
at 2010-10-05T20:47
每股盈餘(EPS)=稅後淨利/流通在外股數         ↓  請問EPS中的(是否為扣除特別股股利的淨利)或(包含特別股股利之淨利?) 麻煩大家幫忙解惑~謝謝。 - ...

通過CPA考試後的問題~

Belly avatar
By Belly
at 2010-10-05T15:52
請教大家 如果通過CPA考試及格之後 必須還要有2年的事務所工作經驗 才能申請加入公會執業 所謂的2年and#34;事務所經驗and#34; 是指任何and#34;會計師事務所and#34;都可以 或是指只要and#34;有接稅簽(沒有接公開公司財簽)會計師事務所and#34; 還是說一定要and ...