Re: [問題] 中會應付公司債的選擇題

看板Accounting (會計)作者WAmarsman (marsman)時間15年前 (2011/02/17 02:01)推噓2(2推 0噓 0→)

留言2則, 2人參與討論串1/2 (看更多)

※ 引述《ACERACER99 (BS)》之銘言： : The December 31,2001 balance sheet of Eli Corporation includes the following : item: : 9% bonds payable,due december 31,2010 $700,000 : Unamortized premium on bonds payable 18,900 : The bonds were issued on December 31,2000 at 103, with interest payable : on July 1, and December 31 of each year Eills uses straight-amortization. : On March 1,2007, Eillis retired $280,000 of these bond at 98 plus accrued : interest. What should Eillis record as an gain on retirement of these : bonds? : (A)$13,160 (B)$7560 (C)$13,020 (D)$14,000 : 答案是C 我想問一下如何算出來的? 公司債發行價格 =$700,000x103%=$721,000 依題意，溢價採直線法攤銷故每年攤銷=$2,100 (此時可順便驗證題目給的2001年底的帳面價值$718,900 =$721,000-2,100 ) 公司債至2007.3/1為止已攤銷金額=$2100x(6+2/12)=$12,950 因此公司債之帳面金額 = $721,000-$12,950 = $708,050 贖回之公司債的帳面金額 = $708,050 x 28/70 = $283,220 而贖回價值中有一部分是屬於積欠之利息因此要將之排除於支付公司債的價金之外 (積欠利息= $700,000 x 9% x 2/12 x 28/70 = $4,200) 屬於公司債之部分=$280,000x98% - 4,200 =$ 270,200 以$270,200 贖回$283,220的應付公司債因此產生清償公司債利益:$13,020 : JX Corporation sold $800,000 of 12% bonds at par. Each bond carried ten : warrants, each of which allows the holder to acquire one of $10 par : common stock for $30 per share . After issuaance, the bonds were quoted : at99 exrights, and the warrants were quoted at $4 each. : JX Corporation should have assigned to the rights a value of: : (A)$32,000 (B)31,068 (C)$30,000 (D)23,528 : 答案是B : 想問一下高手這兩題的算式,感激不盡 -- ※ 發信站: 批踢踢實業坊(ptt.cc) ◆ From: 61.59.83.35 ※ 編輯: WAmarsman 來自: 61.59.83.35 (02/17 02:05) ※ 編輯: WAmarsman 來自: 61.59.83.35 (02/17 06:59)

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f53186318

02/17 09:36, , 1^F

02/17 09:36, 1^F

的確是外加只是若外加的話這題就沒答案然而我好奇原PO是不是題目有打錯? 應該是2002年3/1贖回才對而非2007 這樣在額外加利息的情況下答案才能算出是$13,020 計算過程如下: 至2002 3/1止的BV = $ 700,000 + 21,000 - 2,100 X (1+2/12) = $718,550 贖回部分的BV = $718,550 X 28/70 = $287,420 支付$280,000X98% = $274,400 $287420-$274400 = $13,020 ※ 編輯: WAmarsman 來自: 61.59.83.35 (02/17 09:53) ※ 編輯: WAmarsman 來自: 61.59.83.35 (02/17 09:59)