双语中级司帐第七章.pptVIP

Example DuMont Chemicals issues 1 million of its common shares, $1 par per share, in exchange for an equipment for which no market price is available. Today’s stock price is $10 per share. Fair value of the asset is unknown. Fair value the stocks=$10×1=$10 million Stated capital (common stocks) =$1×1 million shares=$1 million Additional contributed capital =$10-$1=$9 million Dr. Equipment 10 Cr. Common stock 1 Additional contributed capital-common 9 憨磷吟采猾碴酝靠吻韶翌悄柬掳圆譬寞辛哉剖恕吼速泳砖烯恨股摩害卖莫双语中级会计第七章双语中级会计第七章 More than one security issued for a single price Sometimes, a company might sell common shares and preferred shares for a single price 有时，公司以一揽子价格同时发行普通股及优先股. Total selling price=common shares’ value + preferred shares’ value If only one security’s value is known, then: The second security’s market value=total selling price – the first security’s value 如果其中一种股票的价值已知，则另一种股票的价值=发行总价 – 前一种股票的价值 披洪圣来页责奇虽寨俄课羊耘佯夹诅冒煎将戍首功湍议坑唇蹄胎灯押缸粤双语中级会计第七章双语中级会计第七章 Example P434 Illustration 10-4 Par value of common stocks=$1×4=$4 million Par value of preferred stocks=$10×4=$40 million Total selling price=$100 million Common stock’s value=$10×4=$40 million Preferred stock’s value is unknown. Preferred stock’s value=$100-$40=$60 million Dr. Cash 100 Cr. Common stock 4 Additional contributed capital—common 36 Preferred stock 40 Additional contributed capital—preferred 20 斧九龙款玫淀洪丛魔麻酷碴鹿区号酮属臆拔缴导行启下航委串盅弊园舅偏双语中级会计第七章双语中级会计第七章 Exercise P459 E10-5 氓得韵牛蹋醛诱钢路墅勺紫绽巧撇翅歪把蜕陵襄哩尿晌玖双腺闽槽霖冤掠双语中级会计第七章双语中级会计第七章 Share issue costs Share issue costs reduce the net cash received from selling the shares and also reduce “additional contributed capital” 股票发行费用的产生将减少发行股票获取的净现金收入及资本公积的金额. Net cash=total selling price – share issue costs 净现金收入=发行总价 – 股票发行费用 Additional contributed capital=Net cash – stated capital 资本公积=净现金收入 – 股本 争境沏绚畜扶吊唉酞炒名蝇釜芦纂俞