初會業主權益表的問題 - 會計

※ 引述《totallyfine (丸泉涼好)》之銘言：
: http://ppt.cc/0Zuy
: 上圖為此題目所附的業主權益表
: 下面需要計算五小題
: (a) the number of shares of common stock issued was_______
: (b) the number of shares of common stock outstanding was_______
: (c) the sales price of the common stock when issued was $_______
: (d) the cost per share of the treasury stock was $_______
: (e) the average issue price of the common stock was $_______
: 我知道A應該是220000
: B應該是210000
: D應該是11
: 但是C.E的英文題目不太了解
: 可以幫忙解答嗎
: 感激!!

C是說你當初發行這些股票總共賣多少
也就是面額+資本公積(APIC-CS) $1,100,000+$110,000

從當初賣出的分錄來看的話
Cash 1,210,000
Common stock 1,100,000(一律以面額入帳)
APIC-Common stock 110,000

E的話 股票平均發行價格 就 $1,210,000/220,000=$5.5

有錯請指正0.0

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