[問題] 中會~可轉債的題目!麻煩前輩

看板Accounting作者 (45000)時間13年前 (2011/06/01 01:51), 編輯推噓0(000)
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Fogel Co. has $2,500,000 of 8% convertible bonds outstanding. Each $1,000 bond is convertible into 30 shares of $30 par value ordinary shares. The bonds pay interest on January 31 and July 31. On July 31, 2012, the holders of $800,000 bonds exercised the conversion privilege. On that date the market price of the bonds was 105 and the market price of the ordinary shares was $36. The total unamortized bond premium at the date of conversion was $175,000. Fogel should record, as a result of this conversion, a a. credit of $136,000 to Share Premium—Ordinary. b. credit of $120,000 to Share Premium—Ordinary. c. credit of $56,000 to on Bonds Payable. d. loss of $8,000 麻煩前輩們! 有點混亂~_~" -- ※ 發信站: 批踢踢實業坊(ptt.cc) ◆ From: 61.224.135.166
文章代碼(AID): #1DvIgeA1 (Accounting)
文章代碼(AID): #1DvIgeA1 (Accounting)