[情報] 97政大會計系會計解答
1.
Unrealized Loss on Long-Term investment 20000
Allowance to Adjustment Long-Term Investment to Market 20000
2.
82000+46000+600-6800+3800+400+10000=94600
3.
利息費用 現金利息 攤銷 帳面價值
2008/07/01 5% 4.5%
2008/12/31 2867040 2700000 167040 57507840
2009/06/30 2875392 2700000 175392 57683232
2009/12/31 2884162 2700000 184162 57867394
2010/06/30 2893370 2700000 193370 58060764
2010/12/31 2903038 2700000 203038 58263802
2011/06/30 2913190 2700000 213190 58476992
贖回
(帳面價值) 58476992/2-60000000/2X1.05=(2261504)損失
4.
1/1 10/1 12/31
9Ms 3Ms
|---------------------------|------------|
1400000 2240000
EPS=1529500/(1400000X9+2240000X3)/12=0.95
5.
略(老師說是基本觀念)
6.
1/2 4/2 7/2 10/2
|---------|---------|---------|
16%/4=4%
X(1+4%)^3=400000
X=355599
7.
Accounts Receivable
-------------------------------
32500 |
3600 | 1200
| 2400~~~>沖銷後
-------------------------------
32500
Allowance
-------------------------------
| 3200
沖銷~~>2400 |
-------------------------------
| 800
沖銷前應收帳款=32500+3600-1200-3200=31700
沖銷後應收帳款=32500+3600-1200-2400-800=31700
8.
老師說是基本觀念
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