企業合併問題 - 會計

Creape Corporation exchanged 40,000 previously unissued no par common shares
for a 40% interest in Tantanic Corporation on January 1,2009. The assets and
liabilities of Tantani on that date were as follows(in thousands):


Book value Fair value

cash $ 100 $ 100
Accounts receivable-net 200 200
Inventories 500 600
Land 100 300
Buildings-net 600 400
Equipment-net 400 500
------- -------
total assets $1,900 $2,100

liabilities $ 900 $ 900
Capital stock 700
Retained earnings 300
------
$1,900

The direct cost of issuing the shares of stock was $10,000,and other direct
costs of combination were $40,000.

Required:
1.Assume that the January 1,2009,market price for Creape's is $12 per share.
Prepare a schedule to allocate the investment cost/book value differentials.

2.Assume that the January 1,2009,market price for Creape's is $8 per share.
Prepare a schedule to allocate the investment cost/book value differentials.
Assume that other direct costs were $0.


require1.2我會，
但對題目敘述有幾個小小的疑問，希望大大能替我解答阿!!


capital stock並沒有包含additional paid-in capital.
但direct cost of issuing the shares of stock:$10,000,做分錄時必須
借記additional paid-in capital.但為何題目上並沒有給additional paid-in capital
的資料呢?!


還有再require 2的地方，最後一句Assume that other direct costs were $0.
這句話有什麼用意嗎?!!解題完全不會用到，那為甚麼要特別提呢?!



謝謝:)



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