Re: [問題] 中正97年中會

看板Accounting作者min1127 (Fighting!!!)時間14年前 (2010/03/25 15:03)推噓4(4推 0噓 1→)

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※ 引述《kalyu (kalyu)》之銘言： : 1.Rensing Company's December 31 year-end financial statements contained : the following errors: : Dec/31/2007 Dec/31/2008 : Ending inventory $7,500 understated $11,000 overstated : Depreciation expense 2,000 understated : An insurance premium of $18,000 was prepaid in 2007 covering the years : 2007, 2008, and 2009. The prepayment was recorded with a debit to : insurance expense. In addition, on December 31,2008, fully depreciated : machinery was sold for $9,500 cash, but the sale was not recorded until : 2009. There were no other errors during 2008 or 2009 and no corrections : have been made for any of the errors.Ignore income tax considerations. : What is the total net effect of the errors on Rensing's 2008 net income? : (A)Net income understated by $14,500. : (B)Net income overstated by $7,500. : (C)Net income overstated by $13,000. : (D)Net income overstated by $15,000. : (E)Net income understated by $13,000. : 答案是(D)...但我算不出來 2007年正確 NI 2008年正確 NI ---------------- ---------------- 2007 年存貨低估 $ 7,500 $ ( 7,500) 2008 年存貨高估 (11,000) 2007 年折舊費用低估 (2,000) 2007 年保險費高估 12,000 ( 6,000) 2008 年出售利益未認列 9,500 ---------------- ---------------- $ (15,000) 因為要調到正確的淨利要減 $15,000, 所以帳上的淨利高估 $15,000, 選D : 2. On March 1,2007, Yang Corporation issued $800,000 of 8% nonconvertible : bonds at 104, which are due on February 28, 2007. In addition, each $1,000 : bond was issued with 25 detachable stock warrants, each of which entitled : the bondholder to purchase for $50 one share of Yang common stock, par : value $25. The bonds without the warrants would normally sell at 95. On : March 1,2007, the fair market value of Yang's common stock was $40 per : share and fair market value of the warrants was $2.00. What amount should : Yang record on March 1, 2007 as paid-in capital from stock warrants? : (A) $28,800 (B)$33,600 (C)$41,600 (D)$40,000 (E) $35,000 : 答案是(C) : 請會的板友幫我解答~謝謝本題為搭配可分離認股權公司債的類型: 全部發行價格 = $800,000 * 104% = $832,000 認股權 FV = $800,000 / $1,000 * 25 * $2 = $40,000 公司債 FV = $800,000 * 95% = $760,000 公司債 & 認股權的發行價格, 是用相對市價分攤全部發行價格.. 所以認股權發行價格 = $832,000 * $40,000 / ($40,000 + $760,000) = $41,600 答案選 C -- ※ 發信站: 批踢踢實業坊(ptt.cc) ◆ From: 218.167.139.94

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