投資目的股票取得成本計算 - 會計

By Delia
at 2010-04-14T02:02
at 2010-04-14T02:02
Table of Contents
忠孝公司於96年7月10日分別以$25、$20購入A、B兩家公司股票各10,000股票
並支付1.425%o的手續費,那這樣成本要如何計算?
第一種:
25 x 10,000 x 1.425 = 356,250
+ = 641,250
20 x 10,000 x 1.425 = 285,000
第二種:
25 x 10,000 + (25 x 10,000) x 1.425 = 250,000 + 356,000
+ = 765,125
20 x 10,000 + (25 x 10,000) x 1.425 = 285,000 + 406,125
可是答案的分錄式如下
交易目的金融資產-股票 450,641
現 金 450,641
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◥ N U M B 3 R S 艾普斯兄弟
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並支付1.425%o的手續費,那這樣成本要如何計算?
第一種:
25 x 10,000 x 1.425 = 356,250
+ = 641,250
20 x 10,000 x 1.425 = 285,000
第二種:
25 x 10,000 + (25 x 10,000) x 1.425 = 250,000 + 356,000
+ = 765,125
20 x 10,000 + (25 x 10,000) x 1.425 = 285,000 + 406,125
可是答案的分錄式如下
交易目的金融資產-股票 450,641
現 金 450,641
--
◣ 八︶︵ __ _
█ ███ █ █ ███ ███ ███ ███ ███ ︶ )︵﹚/  ̄ 三
█ █ █ █ █ █▏▏ █▇▉ █▇▇ ▇▇█ █▇▇ 'v ' |' v'
█ █ █ ███ █▏▏ █▇█ █▇▇ ▇▇█ ▇▇█ ﹁-█\ /|-┌
◢█████████████████████████◤ /〉 〈 \
◥ N U M B 3 R S 艾普斯兄弟
--
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