nilai 60 TP3-W5-R1_2001615382_ELLI RAHMAYANIE.docx

Kurs terhadap us pada 2 january 2011 adalah 1365 1

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equity dari Sintal Corporation terdiri dari Capital Stock €5 juta dan Retained Earnings €2 juta. Kurs € terhadap US$ pada 2 January 2011 adalah $1,365 (1 € = $1,365). Excess cost yang timbul dialokasikan ke Patents dan diamortisasi dengan metode garis lurus untuk jangka waktu 10 tahun. Neraca saldo per 31 Desember 2011 adalah sebagai berikut: Sintal in € Sales 10,000,000 Cost of sales (4,000,000) Depreciation expense (800,000) Operating expenses (2,700,000) Income from Sintal Net Income 2,500,000 Dividends (500,000) Retained earnings 1 January 2011 2,000,000 1134F – Akuntansi Transaksi Keuangan Kompleks
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Retained earnings 31 Desember 2011 4,000,000 Cash 1,000,000 Accounts Receivable 2,000,000 Inventories 4,000,000 Equipment 8,000,000 Accumulated depreciation – equipment (2,400,000) Investment in Sintal Total assets 12,600,000 Accounts payable 3,600,000 Capital stock 5,000,000 Retained earnings 31 Desember 2011 4,000,000 Total assets 12,600,000 Per 31 Desember 2011 disajikan informasi berikut ini terkait dengan kurs US$ terhadap €: Current exchange rate per 31 December 2011 $1,3878 Average Exchange rate for 2011 $1,3500 Exchange rate applicable for dividends $1,3600 Diminta: a. Hitung excess cost over book value yang timbul dengan mempergunakan entity theory consolidation. b. Sajikan translation worksheet per 31 Desember 2011. c. Hitung Income from Sintal Corporation. Jawaban : a. Hitung excess cost over book value yang timbul dengan mempergunakan entity theory consolidation. Investment $ 10.920.000 Book value of equity acquired (€ 7.000.000 x 1,365 x 80%) ($ 7.644.000) Patent $ 3.276.000 Patent in € ( $3.276.000/$1,365) $2.400.000 Patent amortization based (€2.400.000/10 years) $240.000 b. Sajikan translation worksheet per 31 Desember 2011 Kasus III Michigan Corp beroperasi bisnisnya di USA dan memiliki anak perusahaan di Inggris, yang bernama Pias Corp. Michigan Corp memiliki Pias Corp dengan cara membeli 100% saham biasa miliknya di 1 January 2015 dengan membayar tunai £2.350.000. Spot rate per 1 January 2015 adalah 1 GBP=$1.2443. Mata uang fungsional dari Pias Corporation adalah Great Britain Poundsterling (GBP). Berikut ini adalah neraca saldo Pias Corporation per 31 Desember 2015: In GBP=£ Cash 215.000 Accounts Receivable 475.000 1134F – Akuntansi Transaksi Keuangan Kompleks
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Inventories 830.000 Plant assets 1.580.000 Cost of sales 270.000 Depreciation expense 18.000
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