ch3練習題

Ch3練習題

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Unformatted text preview: 1 第三章 合併日財務報表之編製 習題解答 練習題 1. (併購溢價之計算調整) (1) 秀明公司公允價值 $210,000 可辨認淨資產公允價值 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 $ (2) 應收帳款減少 20,000 存貨減少 30,000 設備減少 10,000 應付公司債增加 20,000 2. (廉價購買 , 持有百分之百股權) 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 安泰公司公允價值 $1,000,000 $1,000,000 無 減:取得權益 普通股 $1,500,000 保留盈餘 500,000 $2,000,000 $2,000,000 公允價值大於帳面價值 $(1,000,000) $(1,000,000) 差異原因分析 現金及應收帳款 $(50,000) 存貨 (200,000) 建築物 500,000 設備 (100,000) 長期負債 (300,000) 併購利益 (850,000) 合計 $(1,000,000) 2 3. (收購日分錄) 長期投資-大光公司 2,800,000* 普 通 股 800,000 資本公積 2,000,000 * 80,000 × $35 = $2,800,000 資本公積 250,000 現金 250,000 收購費用 420,000 現金 420,000 4. ( 基本合併資產負債表之工作底稿, 100% 持有子公司) 建華公司合併工作底稿 20x1 年 1...
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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練習題

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