《财务会计(毕晓方)》(高等教育出版社)第12章习题答案.docVIP

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2019-07-03 发布于江苏
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《财务会计(毕晓方)》(高等教育出版社)第12章习题答案.doc

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Ex. 12–1 1st Year 2nd Year 3rd Year 4th Year 5th Year a. Total dividend declared $ — $ 40,000 $ 80,000 $ 120,000 $ 140,000 Preferred dividend (current) $ 25,000 $ 25,000 $ 25,000 $ 25,000 $ 25,000 Preferred dividend in arrears (from year 1) 15,000 10,000 — — b. Total preferred dividends $ 40,000 $ 35,000 $ 25,000 $ 25,000 Preferred shares outstanding ÷ 25,000 ÷ 25,000 ÷ 25,000 ÷ 25,000 Preferred dividend per share $ 1.60 $ 1.40 $ 1.00 $ 1.00 Dividend for common shares (a. – b.) $ — $ 45,000 $ 95,000 $ 115,000 Common shares outstanding ÷ 250,000 ÷ 250,000 ÷ 250,000 Common dividend per share $ 0.18 $ 0.38 $ 0.46 Ex. 12–2 a. July 7 Cash 1,600,000 Common Stock 1,000,000 Paid-In Capital in Excess of Par— Common Stock 600,000 Oct. 20 Cash 1,800,000 Preferred Stock 1,500,000 Paid-In Capital in Excess of Par— Preferred Stock 300,000 b. $3,400,000 ($1,600,000 + $1,800,000) Ex. 12–3 Aug. 29 Land 280,000 Common Stock 150,000 Paid-In Capital in Excess of Par 130,000 Ex. 12–4 a. Cash 50,000 Common Stock 50,000 b. Organizational Expenses 2,000 Common Stock 2,000 Cash 12,000 Common Stock 12,000 c. Land 60,000 Building 200,000 Interest Payable* 900 Mortgage Note Payable 180,000 Common Stock 79,100 *An acceptable alternative would be to credit Interest Expense. Ex. 12–5 Buildings 80,000 Land 45,000 Preferred Stock 100,000 Paid-In Capital in Excess of Par— Preferred Stock 25,000 Cash 475,000 Common Stock 400,000 Paid-In Capital in Excess of Par— Common Stock 75,000 Ex. 12–6 Jan. 5 Cash 1,000,000 Common Stock 1,000,000 18 Organizational Expenses 10,000 Common Stock 10,000 Feb. 13 Land 50,000 Buildings 280,000 Equipment 120,000 Common Stock 425,000 Paid-In Capital in Excess of Par— Common Stock 25,000 Apr. 1 Cash 182,000 Preferred Stock 175,000 Paid-In Capital in Excess of Par— Preferred Stock 7,000