合併報表問題 - 會計

Palmer Sorrel Consolidation
Sales $500 $400
Cost of sales (300) (300)
Other expenses (100) (50)
Net income $100 $50

Retained earnings,1/1 $340 $90
Add:net income 100 50
income from sorrel 40(50-10(固定資產併購低估攤銷))
Less:dividends (50) 0
Retained earnings,12/31 $430 $140

Assets
Current assets $240 $100 $360(多的20為併購時的BV低估)
Investment in Sorrel 440
Plant assets 500 300 830(多的30為併購時BV低估40-10攤銷一年)
Goodwill 200(400-50-90-20-40)
Total assets $1,390

Liabilities $450 $210 660
Captital stock 300 50 300
Retained earnings,12/31 430 140 430
Total L&SE $1,390

大概就這樣吧@@ 希望沒錯
格式不太會弄....工作底稿調整分錄懶得弄....
有錯請指教 有問題也歡迎發問




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