ch1 練習題解答

Ch1 練習題解答

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第一章 練習題 1. 20x1/01/01 投資三多公司 150,000 150,000 20x1/06/30 6,000 投資三多公司 6,000 20x1/12/31 投資三多公司 9,000 投資三多公司利益 9,000 2. 專利權每年攤銷: 200,000/5 40,000 20X1 淨利 $50,000 專利權攤銷 (40,000) 調整後淨利 10,000 投資收益 10,000 × 20% 2,000 20X1 12 31 日投資科目: 240,000 2,000 242,000 3. 20x1 1 1 日現金投資 $240,000 淨利 認列投資收益$50,000×20% 10,000 20x1 年年底餘額 $250,000 因商譽不用攤銷,故不影響投資科目餘額 元大公司在 20x1 年年底應有之餘額為 $250,000 4. 20x1/01/01 投資五福公司 240,000 240,000 12/31 投資損失 20,000 投資五福公司 20,000 50,000 × 40% 20,000 減損損失 60,000 投資五福公司 60,000 帳面價值 (600,000 50,000) -公允價值 400,000 150,000 分攤減損 150,000 × 40% 60,000
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5. 20x1/01/01
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This document was uploaded on 10/26/2011 for the course COMPUTER S 101 at National Taiwan University.

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Ch1 練習題解答

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