[問題] 合併後報表上的保留盈餘
The stockholder's equities of Pillow co. and Sleep-bank co. at January 1
were as following:
Pillow Sleep-bank
capital stock,$10 par $1,500,000 $ 800,000
other paid-in capital 200,000 400,000
retained earnings 600,000 300,000
---------- ----------
stockholders'equity $2,300,000 $1,500,000
On January 2, Pillow issued 150,000 of its shares with a market value of $20
per share for all of Sleep-bank's shares and Sleep-bank was dissolved.
我想請問p公司併購s公司後，為何p公司合併後的財務報表保留盈餘部分仍是$600,000呢?!
為甚麼不用加上s公司的$300,000?!
謝謝:)
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