企业决策的基础财务会计分册第16版威廉姆斯Chap007.pptVIP

Foster Corporation purchases as a short-term investment 4,000 shares of The Coca-Cola Company on December 1. Foster paid $48.98 per share, plus a brokerage commission of $80. The entry to record this purchase is a debit to Marketable Securities and a credit to Cash for $176,000. The cost of the securities includes the price per share of $48.98 plus the $80 brokerage commission. Thus, the cost per share for the 4,000 securities is $49. * On December 15, Foster Corporation receives a $0.30 per share dividend on its 4,000 shares of Coca-Cola. The entry to record this dividend is a debit to