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KENICHI asked in 社會及文化語言 · 1 decade ago

200%緊急!!!20分) 中譯英3

4)A公司在201 年12 月31 日的財務報告包括以下資料: 優先股,5% 累積,可轉換,每股$100 面值, 1,000,000法定100,000 股普通股,每股$2 面值,法定10,000,000 股 800,000股份溢價儲備:  5% 累積優先股 200,000  普通股 5,000,000留存盈利 7,500,000 20X2 年有關股東權益的交易如下:2 月12 日 宣布發放20X1 年度末期股利, 優先股, 每股$2.50;普通股,每股$1.00,同於3 月12 日發放。3 月1 日 以每股$11 發行100,000 股普通股。同日,以每股$120 發行4,000 股優先股。3 月12 日 發放2 月12 日宣布的股利。5 月1 日 發行5,000 股優先股,以取得公平市價$600,000的設備。6 月15 日 優先股持有人把以前以$108 取得的1,000 股優先股轉換為普通股,每一股優先股可轉換為10 股普通股。7 月6 日 宣布股票分割,每1 普通股分割為2 股。要求:試作上述交易的會計分錄。 5)A公司在20X1 年12 月31 日分類賬中有關股東權益項目包括有以下餘額(略去某些細節):$優先股,4% 累積,$100 面值,法定400,000 股 4,000,000優先股,6% 非累積,$100 面值,法定600,000 股 5,200,000普通股,$1 面值,法定100,000,000 股 10,400,000股票溢價儲備:  4% 累積優先股 400,000  6% 非累積優先股 520,000  普通股 5,000,000要求:根據以上資料,計算下列問題答案:a. 計算公司已發行及流通在外的4% 累積優先股、6% 非累積優先股和普通股股數。b. 計算公司4% 累積優先股、6% 非累積優先股和普通股的每股平均發行價格。c. 計算法定股本金額和繳入股本金額。d. 假設所有股票在1 月1 日發行, 而頭兩年內沒有發放股利( 股息)。在第三年內, 美林公司發放現金股利共$6,000,000:i. 計算第三年內三種股票中的每一種所發放的現金股利金額;ii. 計算第三年內三種股票中的每一種股票每股所發放的股利。 7)A公司贖回$500,000 票面值的優先股,贖回溢價$50,000,共支付$550,000。該批優先股當初以票面值加溢價$30,000,共$530,000 發行。贖回股票時,同時發行100,000 股$1 普通股,發行價為每股$1.40。公司在贖回前的財務狀況表資料,選列如下:$繳入股本 普通股,每股$1 200,000 優先股,每股$1 500,000儲備 股份溢價 80,000留存盈利 2,200,000要求:a. 計算可由股份溢價儲備支付和由留存盈利支付的優先股贖回溢價金額。b. 編製上述交易的有關會計分錄。

1 Answer

  • 1 decade ago
    Favorite Answer

    4) a company in the 201-year December 31 the financial report includes the following data:

    Preferred stock, 5% accumulation, convertible, $100 per share nominal value, 1,000,000

    Statutory 100,000 unit

    Common shares $2 nominal value per share, statutory 10,000,000 shares of 800,000

    The share premium reserve:

      5% cumulative preference shares 200,000

      Shares of 5,000,000

    Retained profits of 7,500,000

    20X2 year the shareholders ' equity transactions as follows:

    Announced on February 12 issue 20X1 dividend at the end of the year, preferred stock, per-share

    $2.50; common shares $1.00 per share, with the March 12 release.

    March 1 to $11 issuing 100,000 shares of common stock per share. The same day, per share

    $120 release 4,000 shares of preferred stock.

    March 12, payment of dividends, announced on February 12.

    May 1, issuing 5,000 shares of preferred stock, to obtain a fair market price $600,000


    June 15, holders of preference shares 1,000 shares of priority previously obtained by $108

    Shares converted to common stock, per share for preferred stock can be converted to 10 General

    Outstanding shares.

    On July 6 announced the stock split, per 1 common stock split into 2 units.


    Accounting entry test for such transactions.

    5) a company in 20X1, December 31 in the ledgers on shareholder rights project package

    Enclosed are the following balances (omitting some details):


    Preferred stock, 4% accumulation $100 nominal value, statutory 400,000 shares of 4,000,000

    Preferred stock, 6% non-cumulative, $100 nominal value, statutory 600,000 5,200,000

    Common shares $1 nominal value, statutory 100,000,000 shares 10,400,000

    2011-05-01 11:19:01 補充:


    2011-05-01 11:21:29 補充:

    Share premium reserves:

      4% cumulative preferred shares, 400,000

      6% non-cumulative preference shares 520,000

      Shares of 5,000,000

    2011-05-01 11:22:17 補充:


    According to the above data, calculate the following answer:

    A. calculation of the company's issued and circulation in the outer 4% cumulative preferred stock, and cent non-cumulative

    Source(s): bing, bing, bing
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