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富士全錄 Fuji Xerox CT201919 雙包裝黑色原廠碳粉匣 （M255z / P255dw）【免運】

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富士全錄 Fuji Xerox CT201919 雙包裝黑色原廠碳粉匣 （M255z / P255dw）【免運】

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富士全錄 Fuji Xerox CT201919 雙包裝黑色原廠碳粉匣 （M255z / P255dw）【免運】





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標題:

會計高手請進會計英文題（股東權益）

發問:

煩請會計高手替我解答～Stockholders' EquityPaid-In CapitalCapital StockCommon stock, $5 par value, 360,000 shares authorized;_____ shares issued and _____ outstanding.....................$1,650,000Additional paid-in capitalIn excess of par... 顯示更多 煩請會計高手替我解答～ Stockholders’ Equity Paid-In Capital Capital Stock Common stock, $5 par value, 360,000 shares authorized; _____ shares issued and _____ outstanding……………......$1,650,000 Additional paid-in capital In excess of par value……………………………………….. 165,000 Total paid-in capital……………………………………. 1,815,000 Retained Earnings……………………………………………………..… 750,000 Total paid-in capital and retained earnings……………………......2,565,000 Less: Treasury Stock(15,000 shares)………………………………….(180,000) Total stockholders’ equity………………………………………..$2,358,000 (a)the number of shares of common stock issued was______ (b)the number of shares of common stock outstanding was_____ (c)the sales price of the common stock when issued was_____ (d)the cost per share of the treasury stock was_____ (e)the average issue price of common stock was_____ (f)assuming that 25% of treasury stock is sold at $20 per share, the balance in the treasury stock account would be_____

最佳解答:

(a)the number of shares of common stock issued was______ ANS：1,650,000/5=330,000 (b)the number of shares of common stock outstanding was_____ ANS：330,000-15,000=315,000 (c)the sales price of the common stock when issued was_____ ANS：(1,650,000+165,000)/330,000=$ 5.5 (d)the cost per share of the treasury stock was_____ ANS：180,000/15,000=$ 12 (e)the average issue price of common stock was_____ ANS：(1,650,000+165,000-180,000)/(330,000-15,000)=$ 5.19 (f)assuming that 25% of treasury stock is sold at $20 per share, the balance in the treasury stock account would be_____ ANS：180,000*(1-0.25)=135,000 (出售庫藏股所產生的損益應計入資本公積，故不對庫藏股的餘額有影響)

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富士全錄 Fuji Xerox CT201919 雙包裝黑色原廠碳粉匣 （M255z / P255dw）【免運】

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