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美國財務會計分錄

2023-02-16 09:53:29深圳會計培訓

  Equity Financing – Module

  Capital Stock 股本

  Preferred Stock 優(yōu)先股

  Common Stock 普通股

  Paid-in capital 實收資本

  On May 1, Hydro-Slide Inc., issues 10 shares

  of common stock for 5 per share.

  On May 1, Hydro-Slide Inc., issues 10 shares

  of 2 par value common stock for 5 per share.

  On March 8, XYZ Company issued 5,000 shares of

  its 10 par value common stock for 14 per share.

  On November 17, XYZ Company issued 3,000 shares of

  its 100 par value preferred stock for 112 per share.

  Question: What is the difference between

  issued and outstanding shares?

  Answer: The difference between issued

  outstanding shares represents

  shares of stock issued by the

  company and then reacquired by

  the company (i.e., the company

  buys back the stock).

  treasury stock 庫存股

  Why would a corporation reacquire its own stock?

  – To reduce the shares outstanding and thus

  increase the market value per share.

  – Because the market price is low.

  – To remove shares from the market to avoid a

  hostile takeover.

  – To use in employee stock option programs.

  – To give cash back to existing shareholders.

  – To increase the reported earnings per share.

  The Angelfish Corporation reacquired

  8,000 of the common shares issued on

  January 21 for 20 per share. Record the

  transaction.

  Question: What happens when the shares that were

  reacquired are re-issued?

  Answer: The accounting treatment depends on the

  relationship between the re-issue price

  and the reacquisition cost.

  The Angelfish Corporation re-issued 2,500

  of the treasury shares for 22 per share.

  Record the transaction. Note the re-issue

  price (22) > reacquisition cost (20).

  The Angelfish Corporation re-issued 3,000

  of the treasury shares for 16 per share.

  Record the transaction. Note the re-issue

  price (16) < reacquisition cost (20).

  Date of Declaration

  Date of Payment

  Investments – Module

  On August 17, 2004, XYZ Company purchased

  20,000 shares of ATT stock for

  500,000 (25 per share).

  Prepare the journal entry to record the

  purchase of the investment.

  On November 1, 2004, XYZ Company received

  4,000 of dividends relating to this investment.

  Prepare the journal entry to record the

  receipt of the dividends.

  On November 28, 2004 XYZ sold 12,000

  of these shares for 315,000.

  Prepare the journal entry to record

  the sale of the 12,000 shares.

  On December 31, 2004 the market value of the

  remaining shares was 240,000 (30 per share).

  Prepare the mark-to-market

  adjusting journal entry.

  Cost of remaining shares = 8,000 shares x 25 = 200,000

  Market value = 240,000

  Unrealized gain = 40,000

  On May 18, , XYZ sold 4,000 shares

  of the remaining shares for 90,000 .

  Prepare the journal entry to record

  the sale of the 4,000 shares.

  On December 31, the market value of the

  remaining shares was 95,000 (23.75 per share).

  Prepare the mark-to-market

  adjusting journal entry.

  Investments on balance sheet = 4,000 x 30 = 120,000

  Market value = 95,000

  Unrealized loss = 25,000

  On June 8, 2007, ABC Company declared and

  paid a cash dividend of 100,000.

  Prepare the journal entry to record the

  receipt of the dividends.

  For 2007, ABC Company reported net income

  of 200,000.

  Prepare the journal entry related to the

  net income.

  On December 31, 2007, XYZ Company sold its

  investment in ABC Company for 520,000 cash.

  Prepare the journal entry to record

  the sale of the ABC Company stock.

  Property-Plant-Equipment – Module

  To Record Depreciation Expense (done each year as an

  adjusting entry):

  Debit

  Depreciation Expense

  Credit

  Accumulated Depreciation


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