UC知道急，谁能告诉我这道会计英语的题怎么做
来源：百度知道 编辑：UC知道 时间：2024/07/04 11:23:22
J Inc. acquired 20% of the outstanding common stock of K Inc. On December 31, 2006.The purchase price was $1200000 for 50000 shares. K Inc. declared and paid a $0.85 per share cash dividend on June 30 and December 31, 2007. K reported net income of $730000 for 2006. The fair value of K's stock was $27 per share at December 31, 2007.
Required:
a. Prepare the journal entries for J Inc. for 2007, assuming that J cannot exercise significant influence over K. The securities should be classified as long –term investment.
b. Prepare the journal entries for J Inc. for 2007, assuming that J can exercise significant influence over K.
c. At what amount is the investment in securities reported on the balance sheet under each of these methods at December 31, 2007? What is the total net income reposed in 2007 under each of these methods?
课本上例在长期股权投资的章节，成本法下净收入不做分录，权益法下要做相关分录，这个题主要是想知道“问题C”具体怎么做
Required:
a. Prepare the journal entries for J Inc. for 2007, assuming that J cannot exercise significant influence over K. The securities should be classified as long –term investment.
b. Prepare the journal entries for J Inc. for 2007, assuming that J can exercise significant influence over K.
c. At what amount is the investment in securities reported on the balance sheet under each of these methods at December 31, 2007? What is the total net income reposed in 2007 under each of these methods?
课本上例在长期股权投资的章节，成本法下净收入不做分录，权益法下要做相关分录，这个题主要是想知道“问题C”具体怎么做
a.Cash 42,500
Dividend Revenue 42,500
has no entry for the reported net income
b.Cash 42,500
Investment in K's Common Stock 42,500
Investment in K's Common Stock 146,000
Income from Investment 146,000
两种情况下都不对该权益性证券的市场价值编制分录，但需在附注中披露
c.