怀尔德《会计学原理》19版答案Chapter-13.pdfVIP

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怀尔德《会计学原理》19版答案Chapter-13.pdf

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Chapter 13 Investments and International Operations QUICK STUDIES Quick Study 13-1 (10 minutes) [Note: This actively managed (for profit) short-term investment in equity securities would be classified as Trading Securities.] Apr. 18 Short-Term Investments—Trading (TXT) 50,900 Cash 50,900 Purchased 600 shares at $84 plus $500 fee. May 30 Cash 450 Dividend Revenue 450 Received dividend of $0.75 per share. Quick Study 13-2 (10 minutes) 1. 2009 Dec. 31 Unrealized Loss—Equity 6,000 Market Adjustment—Available-for-Sale (ST) ... 6,000 To reflect an unrealized loss in market value of the available-for-sale securities’ portfolio. 2. Both accounts in part (1) are reported on the balance sheet. i. The Unrealized Loss is reported as a reduction in the equity section (and in comprehensive income). ii. The credit balance in the Market Adjustment—Available-for-Sale (ST) account is a contra asset account. It reduces the (cost) balance in the Short-Term Investments—Available-for-Sale account to its market value. ©McGraw-Hill Companies, 2009 Solutions Manual, Chapter 15 805 3. 2010 Apr. 6 Cash 27,000 Gain on Sale of Short-Term Investments 2,000 Short-Term Investments—AFS 25,000 To record sale of one-fourth of the available-for-sale securities. (Cost = $100,000 x 1/4) Quick Study 13-3 (10 minutes) May 7 Short-Term Investments—AFS (Felton)