[問題] 中會 財產股利

看板Accounting作者 (bigcookie)時間14年前 (2011/05/23 13:54), 編輯推噓1(1推 0噓 7→)
留言8則, 1人參與, 最新討論串1/1
問題如下: Pierson Corporation owned 10,000 shares of Hunter Corporation. These shares were purchased in 2009 for $90,000. On November 15, 2011, Pierson declared a property dividend of one share of Hunter for every ten shares of Pierson held by a shareholder. On that date, when the market price of Hunter was $14 per share, there were 90,000 shares of Pierson outstanding. What gain and net reduction in retained earnings would result from this property dividend? Gain Net Reduction in Retained Earnings a. $0 $ 126,000 b. $0 $ 81,000 c. $45,000 $ 81,000 d. $45,000 $ 36,000 我一直湊不出答案 麻煩各位了 謝謝! -- ※ 發信站: 批踢踢實業坊(ptt.cc) ◆ From: 140.119.121.72
推
05/23 14:54, , 1F
P公司將持有之H公司股票作為財產股利，手上持有1萬股但只
05/23 14:54, 1F
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05/23 14:55, , 2F
須發出9000股，因此在將h公司股票調整至市價時，僅需針對
05/23 14:55, 2F
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05/23 14:57, , 3F
這9000股作金融資產評價利益(R/E↑45000)，而發出股利時
05/23 14:57, 3F
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05/23 14:58, , 4F
借掉保留盈餘9000*14=126000(R/E↓126000)，貸方產生應付
05/23 14:58, 4F
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05/23 14:59, , 5F
財產股利，爾後支付股票時，投資再與應付財產股利相沖。
05/23 14:59, 5F
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05/23 15:00, , 6F
因此，保留盈餘的淨變動: +45000-126000=-81000。
05/23 15:00, 6F
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05/23 15:02, , 7F
評價利益45000，保留盈餘淨減少81000，選c。
05/23 15:02, 7F
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05/23 15:02, , 8F
以上若有誤述請板友指教。
05/23 15:02, 8F
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