会计学企业决策的基础-第十二章

1,000,000 34,000,000 1,200,000 1,200,000 1,200,000 1,200,000 1,900,000 1,900,000 1,900,000 50,000 1,850,000 50,000
E.12.12 a. Renvenue 572,000 Expense 282,000 Income before taxes 290,000 Income taxes 101,500 Income from opreating 188,500 Purchase Investment -17,500 Gains on selling investment 19,200 Net Income 190,200 The net income for the year is $190,200 b. Purchase Investment -17,500 Gains on selling investment 19,200 The comprehensive income for the year is $191,900 c. If the market value of Minor's investment at the end of the year, the net income wil be $185,200;and the comprehensive income will decrease to $181,900. E.12.13 a. 500,000*2=1,000,000 The number of shares of stock outstanding after four transaction is 1,000,000 b. Common Stock 500,000shares,$50par value 25,000,000 Additional paid-in capital:common stock 5,000,000 Dividend 50,000 Cash 50,000 Common Stock 1,000,000shares,$25par value 25,000,000 Additional paid-in capital:common stock 5,000,000 Dividend 600,000 Cash 600,000 From above the chart,we can know the cash the company paid in the four transaction is(600,000+50,000)=$650,000. c. I should own 200 shares of stock now after these transactions. So the result is better,because the profit from the stock price is (40-25)*200=$3,000;so I can receive $3,000 to offest a part of money for buying the stocks befroe.
E12.7 a. Date Apr.30
Jun.1 July.1 Aug.1 Sept.10
50,000 b. 2,000,000*5%=100,000 100,000+2,000,000=2,100,000 So the number of shares of capital stock outstanding at year end is 2,100,000 shares. c. 1,000,000+50,0Biblioteka Baidu0=1,050,000 1,050,000/2,100,000=0.5 At the end of year,the par value per share of stock is $0.5 d. Stock Split:the number of stocks increase 1,000,000;the par value decrease to $0.5, the total stockholders' equity has no effect. Declaration and payment of a cash dividend:Retained Earings and total stockholders'equity decrease,and the cash decrease too. Declaration and disbution of a stock dividend:Retained Earings decr ease,common stock and paid-in capital both increase,Number of share outstanding increase too,but the total stockholders'equity has no effect.
Commom stock:0.5par value 2,000,000 shares Additional paid-in capital Dividend Payable Dividend Divendend Payable Cash Dividend Payable Dividend Retained Earnings Stock Dividend to be Distributed Additional paid-in capital Stock Dividend to be Distributed Common Stock