2011年1月24日星期一
[Reprint] cost consolidated accounting (transfer from view net scrxh articles) _ tranquillity Zhiyuan
Category: the original address of new accounting wells fargo home equity loansstandards: cost consolidated accounting (transfers from scrxh vision Network article) authors: a fragment case preparation of consolidated financial statements according to the 2010 CPA textbooks: 1, p on January 1, 2008 with $ 30 million acquisition of 80% shares of s company in bank deposits (not under the control of the samHelp Desk Tracking Softwaree merged). Buy s $ 35 million equity, of which: share capital 20 million, capital reserve of 15 million. Buy s fair value less book value increased by $ 1 million, and add value to fixed asset-building, other differences. 2, 2008, s corporate net profit of 10 million Yuan, of which: surplus reserve of 1 million, and distribution of dividends of $ 6 million, of which: p 4.8 million of the company, other shareholders-1.2 million; the undistributed profit of $ 3 million. Closing shareholders ' equity of $ 40 million, of which: share capital 20 million capital reserve of 16 million (this year s companies developing products from investment real estate increaDesk Help Software Trackingsed capital surplus at $ 1 million), surplus reserve of $ 1 million; undistributed profit of $ 3 million. 3, p-final report of the company accounts receivable of $ 4.75 million, for bad debts of $ 250,000, s company final accounts payable of $ 5 million. 4, s-Corporation bonds payable $ 2 million for p-held by the company. 5 pin p company, s goods $ 10 million to its cost of sales of 8 million Yuan, the product gross profit margin 20%. This year, all is not implemented on export. 6, on January 1, 2008, s to $ 3 million will be the production of the company's product sales company of p, and its cost of sales of 2.7 million. P fixed assets used in the management of the company, according to a three-year average depreciation, an �� value, based on 12 month this year depreciation. 7, p the company its book value of sold fixed assets to 1.2 million of the $ 130 price to the s-fixed assets used for company management. S Corporation on the 5-year average depreciation, depreciation in the period of 6 months of this year. 8, p the company sells to s Corporation income this year of $ 35 million, costs $ 30 million. S company sold in the current period, revenue of $ 50 million and cost $ 35 million. 9, s-Corporation Finance charges of $ 200,000 for the current period should be p company paying interest charges. ���ƺϲ������¼��1����ʼ���ڹ�ȨͶ�����ʼ�ɶ�Ȩ�������wbr>�裺ʵ���ʱ�2000�ʱ�����wbr> 1500�̶��ʲ�wbr>100�����չ��ʼ��������֮��wbr>����1203600*80%-3000��Ͷ 3000����ɶ�Ȩ��wbr>7203600*80% 2����������wbr>�裺Ӧ���˿�wbr>500��Ӧ���˿�wbr>475�ʲ��ֵ��253��Ӧ��ծȯ�����������Ͷ�ʵ���wbr>�裺Ӧ��ծȯ200�����������Ͷ��2004��S��˾��P��˾��Ʒ����wbr>�裺Ӫҵ����wbr>1000��Ӫҵ�ɱ�800���2005��S��˾��P��˾��Ʒ����wbr>�裺Ӫҵ����wbr>300��Ӫҵ�ɱ�270�̶��ʲ� 30�裺�̶��ʲ� >10��������106��P��˾��S��˾�̶��ʲ����wbr>�裺�̶��ʲ�10��Ӫҵ��֧�� 10�裺�������1 ��̶��ʲ�17��P��˾��S��˾��Ʒ����wbr> �裺Ӫҵ����3500��Ӫҵ�ɱ�35008���裺Ͷ������20