会计英语选题.docVIP

1．A company acquired 30% of B Company’s voting stock for $200 000 on January 2,2004. A’s 30% interest in B gave A the ability to exercise significant influence over B’s operating and financial policies. During 2004, B earned $ 70 000 and paid dividends of $50 000. B reported earnings of $150 000 for the six months ending June 30, 2005, and $200 000 for the year ending December 31, 2005.on July 1, 2005, A sold half of its stock in B for $140 000 cash. B paid dividends of $60 000 on October 1, 2005.Use the above information to answer the following three questions:Before income taxes , what amoun