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ch2 問答及選擇題

Ch2 問答及選擇題

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1 第二章 企業合併之會計處理 作業解答 問答題 1. 解答 企業併購的主要原因有三 (1) 規模變大,可以加速企業的成長;因為達到規模經營,可以降低企業成本; 直接購買已經成功經營的公司,可以降低成立新事業所可能遭受到失敗 的風險。 (2) 所得稅因素,例如賣方可以經由股票交換方式,可以暫時免繳股票出售所 得稅;而被收購者過去之營業損失亦可前抵或後抵收購公司之營業利益。 (3) 產生立即利潤,買賣雙方可經由交易的安排,讓企業盈餘增加。 2. 解答 併購公司可經由支付現金、發行股票或債券之方式以 (1) 取得資產 (2) 取得被併購公司的股票 若是經由取得對方股票方式,則通常只需獲得對方公司超過 50% 具投票權之 普通股,即可達到控制對方公司之目的,若以取得他公司資產之方式,則通 常須購買對方全部資產,故取得被併購公司股票之方法成本較低。
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