企業併購問題 - 會計

※ 引述《darlingsix (dear)》之銘言：
: 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
直接用這個T字帳修改：
要修的地方應該有兩個，是2008年應該認列的投資收益以及往後每年的差額攤銷。
2008年應認列的收資收益應為: (100,000-50,000)*40% = 20,000
往後每年的差額攤銷為:

300,000
(280,000) → (500,000+150,000+50,000)*0.4
20,000

20,000/10=2,000(每年攤銷額)

故修正如下：
INVESTMENT IN SASSY(PILOT)
-------------------------------------------------------------------
Investment July 1,2008 40% $300 Dividends 2008 $ 16
Income 2008 20 Dividends 2009 16
Income 2009 32 Dividends 2010 20
Income 2010 52 Dividends 2011 20
Income 2011 48 差額攤銷 2008(半年) 1
2009 2
2010 2
2011 2
-------------------------------------------------------------------
Investment Dec 31, 2011 $373

有錯誤麻煩板友指正:D

: 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:)

--
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