ch3計算題

ch3計算&eacut...

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Unformatted text preview: 7 計算題 1. (百分之百股權收購) (1) 萬壽公司公允價值 $400,000 可辨認淨資產公允價值 現金 20,000 存貨 250,000 固定資產 470,000 流動負債 (250,000) 490,000 併購利益 $ 90,000 (2) 併購溢價計算與分配表 隱含公允價值 控制權益 非控制權益 萬壽公司公允價值 $400,000 $400,000 無 減:取得權益 普通股 $50,000 資本公積 130,000 保留盈餘 290,000 $470,000 $470,000 公允價值大於帳面價值 $(70,000) $(70,000) 差異原因分析 存貨 $50,000 固定資產 70,000 商譽 (100,000) 併購利益 (90,000) 合計 $(70,000) (3) (SE) 普通股-萬壽 50,000 資本公積-萬壽 130,000 保留盈餘 290,000 投資萬壽公司 470,000 (EX) 存貨 50,000 固定資產 70,000 投資萬壽公司 70,000 商譽 100,000 併購利益 90,000 8 2. (含非控制權益) (1) 萬壽公司公允價值 $420,000 可辨認淨資產公允價值 現金 20,000 存貨 250,000 固定資產 470,000 流動負債 (250,000) 490,000 併購利益 $ 70,000 (2) 併購溢價計算與分配表 隱含公允價值 控制權益 (80%) 非控制權益 萬壽公司公允價值 $420,000 $320,000 $100,000 減:取得權益 普通股 $50,000 資本公積 130,000 保留盈餘 290,000 $470,000 $376,000 $94,000 公允價值大於帳面價值 $(50,000) $(56,000) $6,000 差異原因分析 存貨 $50,000 固定資產 70,000 商譽 (100,000) 併購利益 (70,000) 合計 $(50,000) (3) (SE) 普通股-萬壽 50,000 資本公積-萬壽 130,000 保留盈餘 290,000 投資萬壽公司 376,000 非控制權益 94,000 (EX) 存貨 50,000 固定資產 70,000 投資萬壽公司 56,000 商譽 100,000 併購利益 70,000 非控制權益 6,000 9 3. (併購產生商譽, 100% 合併) (1) 併購溢價計算與分配表...
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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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ch3計算&eacut...

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