ch2練習題

Ch2練習題

Info iconThis preview shows pages 1–3. Sign up to view the full content.

View Full Document Right Arrow Icon

Info iconThis preview has intentionally blurred sections. Sign up to view the full version.

View Full DocumentRight Arrow Icon
This is the end of the preview. Sign up to access the rest of the document.

Unformatted text preview: 1 第二章 企業合併之會計處理 作業解答 練習題 1. (資產併購) (1) 收購成本 $210,000 減:取得資產及承擔負債 應收帳款 $180,000 存貨 240,000 設備 90,000 商標 50,000 流動負債 (80,000) 應付公司債 (270,000) 210,000 商譽 $ 0 (2) 收購日分錄: 萬興公司 應收帳款 180,000 存貨 240,000 設備 90,000 商標 50,000 流動負債 80,000 應付公司債 250,000 應付公司債溢價 20,000 現金 210,000 收購費用 20,000 現金 20,000 秀明公司 現金 210,000 流動負債 80,000 應付公司債 250,000 累積折舊—設備 40,000 出售損失 30,000 應收帳款 200,000 存貨 270,000 設備 140,000 2 2. (資產併購並產生併購利益) (1) 收購成本 $140,000 減:取得資產及承擔負債 應收帳款 $180,000 存貨 240,000 設備 90,000 商標 50,000 流動負債 (80,000) 應付公司債 (270,000) 210,000 併購利益 $(70,000) (2) 收購日分錄: 萬興公司 應收帳款 180,000 存貨 240,000 設備 90,000 商標 50,000 流動負債 80,000 應付公司債 250,000 應付公司債溢價 20,000 現金 140,000 併購利益 70,000 收購費用 20,000 現金 20,000 秀明公司 現金 140,000 流動負債 80,000 應付公司債 250,000 累積折舊—設備...
View Full Document

This document was uploaded on 10/26/2011 for the course COMPUTER S 101 at National Taiwan University.

Page1 / 8

Ch2練習題

This preview shows document pages 1 - 3. Sign up to view the full document.

View Full Document Right Arrow Icon
Ask a homework question - tutors are online