[問題] 一題關於中會長期股權投資的問題？！
希望有哪位好心人士能夠幫我解答
拜託拜託~感激不盡^^
Shell Corporation had the following stockholders' equity on January 1,19X4
Common stock($5 par) $100,000
Paid-in capital in excess of par 200,000
Retained earnings 150,000
------------
Total stckholders' equity $450,000
=========
Price Company purchased 75% of the outstanding common stock of Shell
Corporation for $300,000 on January 1, 19X3, at which time Shell had a retained
earnings balance of $100,000. At that time there was no difference between the
price paid and the interest acquired in Shell.
On July 1, 19X4, Shell Corporation sold 5,000 shares of stock in a public
offering at $23 per share. Price Company purchased none of the shares. Shell
had net income of $50,000 for the first half of 19X4 and$70,000 forthe second
half. Shell has never distributed cash dividends.
Required
Prepare the entries on Price Company's books,using the equity method,to reflect
the investment in Shell Corporation.
我知道看英文題有點小累^^"~但還是麻煩高手們知道的話能夠告訴我"詳細計算過程"
並解說嗎？在此先謝謝大家囉^^
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◆ From: 140.128.194.78
※ 編輯: wink726 來自: 140.128.194.78 (10/24 13:39)
※ 編輯: wink726 來自: 140.128.194.78 (10/24 13:40)