中级财务会计---第10章 例题答案
中级财务会计(第二版)练习题参考答案完整版
各章课后训练练习题参考答案第一章总论（无）第二章货币资金试根据下列经济业务编制有关会计分录:（1）开出现金支票提取现金5 000元以备零用。
借：库存现金 5 000贷：银行存款 5 000（2）收到开户行转来委托收款结算凭证,支付上月水费及电费共计84 562元。
借：管理费用——水电费 84 562贷：银行存款 84 562（3）用信用卡支付招待客户用餐费1 480元。
借：管理费用——业务招待费 1 480贷：其他货币资金——信用卡 1 480（4）职工章晓明出差预借差旅费4 000元,开出现金支票一张,出差后批准报销费用5 500 元。
借:其他应收款（或备用金）——章晓明 4 000贷：银行存款 4 000借：管理费用——差旅费 5 500贷：其他应收款（或备用金）——章晓明 4 000库存现金 1 500（5）销售产品一批,价款145 600元,增值税23 296元,购货方用一张金额为200 000元的银行汇票结算。
借：银行存款 168 896 贷：主营业务收入 145 600应交税费——应交增值税（销项税额） 23 296（6）委托银行开出银行本票45 000元,从某公司采购材料。
当日,收到材料并验收入库,增值税专用发票上列明材料价款39 000元,增值税税率为16%。
余款用现金结清。
借：其他货币资金——银行本票 45 000贷：银行存款 45 000借：原材料 39 000应交税费——应交增值税（进项税额） 6 240贷：其他货币资金——银行本票 45 000库存现金 240 （7）汇款85 000元到外地设立采购专户。
采购结束,收到供货单位开具的增值税专用发票上列明价款64 200元,增值税税率为16%,所购商品已验收入库,采购专户同时结清。
借：其他货币资金——外埠存款 85 000贷：银行存款 85 000借：库存商品 64 200应交税费——应交增值税（进项税额） 10 272银行存款 10 528贷：其他货币资金——外埠存款 85 000(8)向某证券公司划款350 000元,委托其代购某公司即将发行的股票。
财务会计学第10、1一、12章课后习题参考答案
第10章所有者权益教材练习题解析?年。
提取的盈余公积金；200X10％=20(万元)可供分派利润＝200—20=180(万元)应支付优先股股利=5 000X6％=300(万元)则实际支付优先股股利＝180(万元) .未分派的优先股股利＝300—180=120(万元)20X8年。
提取的盈余公积金=2 875X10％=(万元)可供分派利润＝2 875—=2 (万元)补付20X7年优先股股利=120(万元)20X8年优先股股利＝5 000X6％＝300(万元)剩余可供分派利润＝2 —120—300=(万元)则普通股每股股利＝+300)÷(30000+5 000)＝5(元)普通股股利总额= 5X30 000=2115(万元)优先股剩余股利= 5X5 000—300=(万元)优先股股利总额=120+300+＝(万元)优先股每股股利=÷5 000＝5(元)年1月1日。
公司估计支付股分应负担的费用=lOXl000X200＝2 000000(元)不作会计处置。
20X6年12月31 H。
公司估计：支付股分：应负担的费用=2 000 000X(1—10％)=1 800 000(元)20X6年应负担的费用=1 800000÷3=600000(元)借：管理费用600 000贷：资本公积——其他资本公积600 00020X7年工2月31日。
公司估计支付股分应负担的费用=2 000 000X(1—8％)＝1 840 000(元) 20X7年累计应负担妁费用=1 840000X2／3x1 226 667(元)20X7年应负担的费用=1 226 667—600 000=626 667(元)借：管理费用626 667贷：资本公积——其他资本公积626 66720X8年12月31日。
公司实际支付股分应负担的费用昌lOXl000X(200—3—3—1)＝1 930 000(元)20X8年应负担的费用=1 930000-226 667＝703 333(元)借：管理费用703 333贷：资本公积——其他资本公积703 33320X9年1月1日。
《中级财务会计》配套练习参考答案1至10章-推荐下载
月末结存材料的成本＝186×11.76＝2187
发出存货成本＝1800+10900－2187＝10513
（二）实际成本计价
（1）借：原材料—甲材料 400000
应交税费—应交增值税（进项税额）68000
贷：银行存款 468000
（2）借：在途物资—乙材料 32000
应交税费—应交增值税（进项税额）5440
8
9 10
发出材料实际成本＝590 000+17700＝ 607 700
月末结存材料的实际成本=(196 000－50 000＋544 000－590 000) ×（1+3％）＝103 000
或＝(196 000－50 000＋4700)＋560 000－607 700＝103 000 （四） （1）借：材料采购—甲材料 800000
3．借：银行存款 26500 贷：其他货币资金－外埠存款 26500
4．借：其他货币资金－银行汇票 60000 贷：银行存款 60000
5．借：原材料 51000 应交税费－增（进）8670 贷：其他货币资金－银行汇票 59670
6．借：银行存款 330 贷：其他货币资金－银行汇票 330
4
第一章 总 论
一、单项选择题
题号 1
答案 C
二、多项选择题
题号
《中级财务会计》练习题（1—10 章）部分答案（仅供参考）2012 年 2 月
1
2
B
2
3
B
答案 ABCD ABCDE BCD ABCE ACD
三、判断题（认为对的打√，错的打×）
题号 1 2 3 4 5 6 7 8
答案 √ × × × × √ × √
一、单项选择题
(精品《中级财务会计》习题答案(第四版)
《中级财务会计》习题答案(第四版)第一章总论一、单项选择题1.D2.A3.C4.C5.D6.C7.A8.B9.C 10.A二、多项选择题1.AD2.ACD3.ABCD4.BCD5.BCD6.ABC7.AC8.ABC9.ABC 10.ABCD三、判断题1.×2.√3.×4.×5.×6.√7.√8.×9.√ 10.×第二章货币资金一、单项选择题1.D2.C3.D4.C5.B6.C7.B8.B9.B 10.A二、多项选择题1.ABCD2.ABCD3.BCD4.ACD5.ABD6.ABCD7.AB8.ABC9.BC10.ABCD三、判断题1.×2.×3.×4.√5.×6.×7.×8.√9.√ 10.× 11.× 12.√ 13.√14.√四、业务题1.【参考答案】金额单位：表2-1 银行存款余额调节表2.【参考答案】金额单位：元（1）借：其他货币资金——银行汇票 60 000 贷：银行存款 60 000（2）借：管理费用 300贷：其他货币资金——信用卡 300 （3）借：固定资产 50 000应交税费——应交增值税（进项税额） 8 500贷：其他货币资金——银行汇票 58 500 借：银行存款 1 500贷：其他货币资金——银行汇票 1 500 （4）借：其他货币资金——信用卡 8 000 贷：银行存款 8 000（5）借：其他货币资金——外埠存款 30 000 贷：银行存款 30 000（6）借：原材料 20 000应交税费——应交增值税（进项税额） 3 400 银行存款 6 600贷：其他货币资金——银行汇票 30 000 （7）借：其他货币资金——存出投资款 50 000贷：银行存款 50 000（8）借：交易性金融资产 30 000贷：其他货币资金——存出投资款 30 0003.【参考答案】金额单位：元（1）借：银行存款——美元＄80 000×6.1806 ￥494 448贷：短期借款——美元＄80 000×6.1806 ￥494 448（2）借：应收账款——美元＄50 000×6.1612 ￥308 060贷：主营业务收入 308 060（3）借：银行存款——美元＄50 000×6.1598 ￥307 990贷：财务费用 1 225银行存款 306 765（4）借：原材料 923 970应交税费——应交增值税（进项税额） 157 074.9贷：银行存款 157 074.9银行存款——美元＄150 000×6.1598 923 970（5）借：银行存款——美元＄50 000×6.1698 ￥308 490财务费用——汇兑差额 430贷：应收账款——H公司（美元）＄50 000×6.1612 ￥308 060（6）借：财务费用＄4 000×6.1787 ￥24 714.8 贷：应付利息——美元＄4 000×6.1787 ￥24 714.8 （7）借：财务费用——汇兑差额 1 777贷：银行存款——美元户 1 777银行存款——美元期末外币余额=＄200 000+＄80 000+＄50 000-＄150 000+＄50 000=＄230 000银行存款——美元期末人民币余额=＄200 000×6.1796+＄80 000×6.1806+＄50 000×6.1598-＄150 000×6.1598+＄50 000×6.1698=￥1 422 878按照期末汇率折算的余额=＄230 000×6.1787=￥1 421 101汇兑差额=1 421 101-1 422 878=-1 777（元）第三章存货一、单项选择题1.B2.C3.C4.D5.C6.A7.C8.B9.C 10.D二、多项选择题1.ABC2.ABCD3.ABD4.ACD5.ABC6.AC7.AC8.ABC9.ABC 10.ACD三、判断题1.√2.×3.×4.×5.√6.×7.√8.×9.× 10.√四、业务题1.【参考答案】金额单位：元按先进先出法计算发出材料实际成本 49 200月末结存材料实际成本 11 700按加权平均法计算发出材料实际成本 48 720月末结存材料实际成本 12 180按移动加权平均法计算发出材料实际成本 48 700月末结存材料实际成本 12 2002.【参考答案】金额单位：元第一部分（1）材料成本差异率=（500+600-600）/40 000+10 000+59 600）=0.4562%（2）发出材料负担的成本差异额=70 000×0.4562%=319.34（元）（3）月末结存材料实际成本=（40 000+10 000+59 600-70 000）+（500-319.34）=39 780.66（元）第二部分有关的会计处理如下：（1）5月5日收到材料借：原材料——甲 10 000 材料成本差异——原材料 600贷：材料采购——甲10 600（2）5月15日从外地购入材料借：材料采购——甲 59 000 应交税费——应交增值税（进项税额） 10 030贷：银行存款69 030（3）5月20日收到材料借：原材料——甲 59 600 贷：材料成本差异——原材料600材料采购——甲 59 000（4）5月末汇总发出材料计划成本借：生产成本 70 000贷：原材料 70 000（5）结转发出材料成本差异借：生产成本 319.34 贷：材料成本差异319.343.【参考答案】金额单位：元（1）借：原材料——甲材料 20 800应交税费——应交增值税（进项税额） 3400贷：银行存款 24 200（2）借：在途物资——乙材料 16 120应交税费——应交增值税（进项税额） 2 720贷：银行存款 18 840（3）借：在途物资——甲材料 11 700应交税费——应交增值税（进项税额） 1 836贷：银行存款 13 536（4）借：原材料——乙材料 16 120贷：在途物资——乙材料 16 120（5）借：原材料——乙材料 21 000应交税费——应交增值税（进项税额） 3 570贷：银行存款 24 570（6）借：预付账款——康泰工厂 150 000——雅戈工厂 55 000 贷：银行存款 205 000（7）借：原材料——甲材料 16 600 应交税费——应交增值税（进项税额） 2 720贷：应付账款——红星工厂 19 320（8）借：原材料——甲材料 9 750 其他应收款——运输单位 2 256贷：应交税费——应交增值税（进项税额转出）306在途物资——甲材料 11 700（9）借：应付账款——红星工厂 19 320 贷：银行存款 19 320（10）借：原材料——乙材料 160 800应交税费——应交增值税（进项税额） 27 200贷：预付账款——康泰工厂 188 000借：预付账款——康泰工厂 38 000 贷：银行存款 38 000（11）借：银行存款 2 256贷：其他应收款——运输单位 2 256（12）借：原材料——乙材料 43 280应交税费——应交增值税（进项税额） 7 106贷：银行存款 50 386借：银行存款 4 614 贷：预付账款——雅戈工厂 4 614（13）按加权平均法计算的材料单位成本甲材料=（49 200+20 800+16 600+9 750）/（12 000+5 000+4 000+2 500）=4.10（元）乙材料=（16 120+2 1000+160 800+43 280）/（800+1 000+8 000+2 200）=20.1（元）借：生产成本——基本生产成本 85 700——辅助生产成本 44 220 制造费用 6 150管理费用 11 320贷：原材料——甲材料 75 030——乙材料 72 3604.【参考答案】金额单位：万元A产品的可变现净值=280×（13-0.5）=3 500（万元），大于成本2 800万元，则A产品不用计提存货跌价准备。
中级财务会计第十章练习及答案
第十章所有者权益一、单项选择题1.用盈余公积弥补亏损时，应借记“盈余公积”科目，贷记（）科目。
A．利润分配——盈余公积补亏B．资本公积C.本年利润D.应付股利2.下列对于资本公积的使用，符合规定的有（）。
A．资本公积转增资本B．资本公积弥补亏损C．资本公积发放股利D．资本公积用于集体福利设施建设3.下列各项中，不属于企业留存收益的有（）。
A.法定盈余公积B．任意盈余公积C．资本公积D．未分配利润4.企业可供分配的利润，应按下列（）顺序分配。
A．提取法定盈余公积，提取任意盈余公积，向投资者分配利润B．向投资者分配利润，提取法定盈余公积，提取任意盈余公积C．提取法定盈余公积，向投资者分配利润，提取任意盈余公积D．提取任意盈余公积，向投资者分配利润，提取法定盈余公积5.某企业2006年年初未分配利润的贷方余额为200万元，本年度实现的净利润为100万元，分别按lO％和5％提取法定盈余公积和任意盈余公积金。
假定不考虑其他因素，该企业2006年末未分配利润的贷方余额应为()万元。
A.205B.255C.270D.2855.下列各项，能够引起所有者权益总额变化的是()。
A．以资本公积转增资本B.增发新股c．向股东支付已宣告分派的现金股利D．以盈余公积弥补亏损7.某企业经营第一年亏损10万元，第二年实现利润30万元（税前），所得税税率为15%，法定盈余公积的提取比例是10%，则第二年应提取的法定盈余公积为（）万元。
A.3B.2.55C.1.7D.1.558.下列各项，最终仅仅影响所有者权益结构变动的是（）。
A.接受捐赠B.宣告分派现金股利C.发放股票股利D.接受投资者追加投资9.2007年1月1日某企业所有者权益情况如下：实收资本200万元，资本公积17万元，盈余公积38万元，未分配利润32万元。
则该企业2007年1月1日留存收益为（）万元。
A.32B.38C.70D.8710.下列项目中，属于留存收益的是（）。
中级财务会计---第10章-例题答案
第10章所有者权益10.1 所有者权益概述【例1·判断题】企业在一定期间发生亏损，则企业在这一会计期间的所有者权益一定减少。
（×）【解析】企业在一定期间发生亏损，由此会导致所有者权益的减少。
但由于所有者权益中有些项目及盈亏无关（如实收资本和资本公积），因此不能说企业在一定期间发生亏损，则所有者权益一定减少。
10.2 实收资本（或股本）【例1·单选题】某上市公司发行普通股1000万股，每股面值1元，每股发行价格5元，支付手续费20万元，支付咨询费60万元。
该公司发行普通股计入股本的金额为（ A ）万元。
A. 1000 B．4920 C．4980 D．5000【解析】按面值确认股本的金额。
【例2·计算分析题】甲、乙、丙共同投资设立A有限责任公司，注册资本为2 000 000元，甲、乙、丙持股比例分别为60%，25%和15%。
按照章程规定，甲、乙、丙投入资本分别为1 200 000元、500 000元和300 000元。
A公司已如期收到各投资者一次缴足的款项。
A公司在进行会计处理时，应编制如下会计分录：借：银行存款 2 000 000贷：实收资本——甲 1 200 000——乙 500 000——丙 300 000【例3·计算分析题】B股份有限公司发行普通股10 000 000股，每股面值1元，每股发行价格5元。
假定股票发行成功，股款50 000 000元已全部收到，不考虑发行过程中的税费等因素。
根据上述资料，B公司应作如下账务处理：应计入“资本公积”科目的金额=50 000 000-10 000 000=40 000 000（元）编制会计分录如下：借：银行存款 50 000 000贷：股本 10 000 000资本公积——股本溢价 40 000 000本例中，B公司发行股票实际收到的款项为50 000 000元，应借记“银行存款”科目；实际发行的股票面值为10 000 000元，应贷记“股本”科目，按其差额，贷记“资本公积——股本溢价”科目。
中级财务会计课后习题答案(全部)教材习题答案(全部).docx
教材练习题参考答案第二章货币资金【参考答案】（1）①出差借支时借：其他应收款一一张某1000贷：银行存款1000②归来报销时借：管理费用850库存现金150贷：其他应收款1000（2）①开立临时采购户吋借：其他货币资金一一外埠存款80 000贷：银行存款80 000②收到购货单位发票时借：原材料60 000应交税费一一应交增值税（进项税额）10 200贷：其他货币资金一一外埠存款70 200③将多余资金转回原来开户行时借：银行存款9 800贷：其他货币资金一一外埠存款9 800（3）①收到开户银行转来的付款凭证吋借:其他货币资金一一信用卡3 000贷：银行存款3 000②收到购物发票账单时借：管理费用2 520贷：其他货币资金一一信用卡25 20（4）拨出备用金时借：备用金1000贷：银行存款10 00（5）总务部门报销时借:管理费用900贷：库存现金9 00（6）①期末盘点发现短缺时借：待处理财产损溢一一待处理流动资产损溢50贷：库存现金50②经批准计入损益吋借：管理费用5 0贷：待处理财产损溢一一待处理流动资产损溢50第三章应收款项【参考答案】1.（1）办妥托收银行收款手续时：借:应收账款11700贷：主营业务收入10 000应交税费一应交增值税（销项税额）17 0 00（2）如在10天内收到货款时借：银行存款11 466财务费用23 4贷：应收账款11700（3）如在30内收到货款时借：银行存款11700贷：应收账款117002.（1）收到票据时借：应收票据93 6 00贷：主营业务收入80 000应交税费一应交增值税（销项税额）13 600（2）年终计提票据利息借:应收票据15 60贷:财务费用1560（3 ）到期收回货款借:银行存款98 280贷：应收票据95 160财务费用3 1203.（1）第一年末借:资产减值损失5 000贷：坏账准备5 000（2）第二年末借:资产减值损失7 500贷：坏账准备7 500（3 ）第三年末借：坏账進备1500贷：资产减值损失1500（3）第四年6月发生坏账时借：坏账准备18 000贷:应收账款18 00010月收回己核销的坏账时借:应收账款5 00 0贷：坏账准备5 000借：银行存款5 000贷：应收账款5000年末计提坏账准备时借：资产减值损失1 2 000贷：坏账准备12 00 0第四章存货【参考答案】1.（1）实际成本核算：该批甲材料的实际总成本=20 000+200=2 0 200 （元）借：原材料•甲材料20 2 00应交税费•应交增值税3 400贷：银行存款23 600（2）计划成本核算①购进借:材料采购■甲材料20 200应交税费•应交增值税3 400贷：银行存款23 600②入库材料成本差异=20 200-990X18 =2380元，超支差异借：原材料--- 甲材料17 820 （=990X18）材料成本差异2380贷：材料采购——甲材料20 20 02.（1）先进先出法6月7日①发出A材料的成本=200X 60+20 0X 66=25 20 0 （元）6月18日②发出A材料的成本=300X 66 +500X 70=54 800 （元）6月29日③发出A材料的成本=100 X70+200X68 =20 600 （元）期末结存A材料成本=300X68=20 400 （元）（2）月末一次加权平均法加权平均单位成本二（12 000+109 0 00） 4- （200+1 600） ^67.22 （元/公斤）期末结存A材料的成本=300 X67.22=201 66 （元）本月发出A 材料的成本二（12 000+109 00 0） -20166=1 00834 （元）（3 ）移动加权平均法6月5日①购进后移动平均单位成本二（12000+33 000）一（200+500） =64.29 （元/公斤）6月7日结存A材料成本=300X64 .29=19287 （元）6 月7 日发出A 材料成本=（12000+330 00） -19287=25713 （元）6月16日②购进后移动平均单位成本二（19287+42 000） 4- （300+600） =68.10 （元/公斤）6月18日结存A材料成本=100X68 .10=6810 （元）6 月18 日发出A 材料成本二（19287+4200 0） -6810=54 477 （元）6月27日③购进后移动平均单位成本二（6810+34000 ）0 （100+500 ）=68.02 （元/公斤）6月29日结存A材料成本=300X68.02 =20406 （元）6月29日发出A材料成本二（68 10+34000）・20406=2040 4 （元）期末结存A材料成本=300X68 .02=20406 （元）3.A产品：有销售合同部分：A产品可变现净值=40X （1105）=4 20（万元），成本=40X10=400 （万元），这部分存货不需计提跌价准备。
中级财务会计英文版第十章课后题答案
Chapter 18Shareholders’ EquityQUESTIONS FOR REVIEW OF KEY TOPICSQuestion 18-1The two primary sources of shareholders’ equity are amounts invested by shareholders in the corporation and amounts earned by the corporation on behalf of its shareholders. Invested capital is reported as paid-in capital and earned capital is reported as retained earnings.Question 18-2The three primary ways a company can be organized are (1) a sole proprietorship, (2) a partnership, or (3) a corporation. Transactions are accounted for the same regardless of the form of business organization with the exception of the method of accounting for capital – the ownership interest in the company. Several capital accounts (as discussed in this chapter) are used to record changes in ownership interests for a corporation, rather than recording all changes in ownership interests in a single capital account for each owner, as we do for sole proprietorships and partnerships. Question 18-3In the eyes of the law, a corporation is a separate legal entity – separate and distinct from its owners. The owners are not personally liable for debts of the corporation. So, shareholders generally may not lose more than the amounts they invest when they purchase shares. This is perhaps the single most important advantage of corporate organization over a proprietorship or a partnership.Question 18-4―Not-for-profit‖ corporations, such as churches, hospitals, universities, and charities, are not organized for profit and do not sell stock. Some not-for-profit corporations, such as the Federal Deposit Insurance Corporation (FDIC), are government owned.Question 18-5Corporations that are organized for profit may be publicly held or privately (or closely) held. The stock of publicly held corporations is available for purchase by the general public. Shares might be traded on organized national stock exchanges available ―over-the-counter‖ from securities dealers. Privately held companies' shares are held by only a few individuals and are not available to the general public.Question 18-6Corporations are formed in accordance with the corporation laws of individual states. The Model Business Corporation Act serves as the guide to states in the development of their corporation statutes, presently as the model for the majority of states.Answers to Questions (continued)Question 18-7The ownership rights held by common shareholders, unless specifically withheld by agreement with the shareholders, are:a. The right to vote on policy issues.b. The right to share in profits when dividends are declared (in proportion to the percentage ofshares owned by the shareholder).c. The right to share in the distribution of any assets remaining at liquidation after other claims aresatisfied.Question 18-8The ―preemptive right‖ is the right to maintain one’s percentage share of ownership when new shares are issued. When granted, each shareholder is offered the opportunity to buy the same percentage of any new shares issued as the percentage of shares he/she owns at the time. For reasons of practicality, the preemptive right usually is excluded.Question 18-9The typical rights of preferred shares usually include one or both of the following:a. A preference to a predesignated amount of dividends, i.e., a stated dollar amount per share or %of par value per share. This means that when the board of directors of a corporation declares dividends, preferred shareholders will receive the specified dividend prior to any dividends being paid to common shareholders.b. A preference over common shareholders in the distribution of assets in the event the corporationis dissolved.Question 18-10If preferred shares are noncumulative, dividends not declared in any given year need never be paid. However, if cumulative, when the specified dividend is not paid in a given year, the unpaid dividends accumulate and must be made up in a later dividend year before any dividends are paid on common shares. These unpaid dividends are called ―dividends in arrears.‖Question 18-11Par value was defined by early corporation laws as the amount of net assets not available for distribution to shareholders (as dividends or otherwise). However, now the concepts of ―par value‖ and ―legal capital‖ have been eliminated entirely from the Mod el Business Corporation Act. Most shares continue to bear arbitrarily designated par values, typically nominal amounts. Although many states already have adopted these provisions, most established corporations issued shares prior to changes in the state statutes. So, most companies still have par value shares outstanding and continue to issue previously authorized par value shares.Answers to Questions (continued)Question 18-12Comprehensive income is a broader view of the change in shareholders’ equ ity than traditional net income. It is the total nonowner change in equity for a reporting period. It encompasses all changes in equity except those caused by transactions with owners. Transactions between the corporation and its owners (shareholders) primarily include dividends and the sale or purchase of shares of the company’s stock. Most nonowner changes (e. g., revenues and expenses) are reported in the income statement. So, the changes other than the ones that are part of net income are those reported as ―other comprehensive income.‖Two attributes of other comprehensive income are reported: (1) components of comprehensive income created during the reporting period and (2) the comprehensive income accumulated over the current and prior periods.The components of comprehensive income created during the reporting period - can be reported either (a) as an additional section of the income statement, (b) as part of the statement of shareholders’ equity, or (c) in a disclosure note. Regardless of the choice a company makes, the presentation will report net income, other components of comprehensive income, and total comprehensive income. The second attribute - the comprehensive income accumulated over the current and prior periods–is reported as a sep arate component of shareholders’ equity. This amount represents the cumulative sum of the changes in each component created during each reporting period throughout all prior years. Question 18-13As part of a joint project with the FASB, the International Accounting Standards Board (IASB) in 2007 issued a revised version of IAS No.1,―Presentation of Financial Statements,‖ that revised the standard to bring international reporting of comprehensive income largely in line with U.S. standards. It provides the option of presenting revenue and expense items and components of other comprehensive income either in (a) a single statement of comprehensive income or (b) two statements: an income statement and a statement of comprehensive income, traditionally referred to as the Statement of Recognized Income and Expense, or ―SoRIE.‖ U.S. GAAP also allows reporting other comprehensive income in the statement of shareholders’ equity, which is the way most U.S. companies report it.Question 18-14The statement of shareho lders’ equity reports the transactions that cause changes in its shareholders’ equity account balances. It shows the beginning and ending balances in primary shareholders’ equity accounts and any changes that occur during the years reported. Typical reas ons for changes are the sale of additional shares of stock, the acquisition of treasury stock, net income, and the declaration of dividends.Question 18-15The measurement objective is that the transaction should be recorded at fair value. This might be the fair value of the shares or of the noncash assets or services received, whichever evidence of fair value seems more clearly evident. This is consistent with the general practice of recording any noncash transaction at market value.Answers to Questions (continued)Question 18-16The cash received usually is the sum of the separate market values of the separate securities. However, when the total selling price is not equal to the sum of the separate market prices, the total selling price is allocated in proportion to their relative market values.Question 18-17Share issue costs reduce the net cash proceeds from selling the shares and thus paid-in capital –excess of par. On the other hand, debt issue costs are recorded in a separate ―debt issue costs‖ account and amortized to expense over the life of the debt. The difference often is justified by the presumption that share issue costs and debt issue costs are fundamentally different because a debt issue has a fixed maturity, but that selling shares represents a perpetual equity interest. Concept Statement 6 disagrees, stating that debt issue costs should be treated the same way as share issue costs. But, Concept Statements do not constitute GAAP, and the currently prescribed practice is to record debt issue costs as assets and expense the asset over the maturity of the debt.Question 18-18The same accounts that previously were increased when the shares were sold are decreased when the shares are retired. Specifically, common (or preferred) stock and paid-in capital – excess of par are reduced by the same amounts they were increased by when the shares were originally sold.If the cash paid to repurchase the shares differs from the amount originally paid in, accounting for the difference depends on whether the cash paid to repurchase the shares is less than or more than the price previously received when the shares were sold. When less cash is distributed to shareholders to retire shares than originally paid in, some of the original investment remains and is labeled paid-in capital –share repurchase. When more cash is distributed to shareholders to retire shares than originally was paid in for those shares, the additional amount is viewed as a dividend on the original investment, and thus a reduction of retained earnings (unless previous share repurchases have created a balance in paid-in capital – share repurchase which would be reduced first).Question 18-19The purchase of treasury stock and its subsequent resale are considered to be a ―single transaction.‖ The purchase of treasury stock is perceived as a temporary reduction of shareholders' equity, to be reversed later when the treasury stock is resold, so the cost of acquiring the shares is ―temporarily‖ debited to the treasury stock account. Allocating the effects to specific shareholders’ equity accounts is deferred until the shares are subsequently reissued.Answers to Questions (concluded)Question 18-20For a stock dividend of less than 25%, a "small" stock dividend, the fair value of the additional shares distributed is transferred from retained earnings to paid-in capital. The reduction in retained earnings is the same amount as if cash dividends were paid equal to the market value of the shares issued. The treatment is consistent with the belief that per share prices remain unchanged by stock dividends.This is not logical. If the value of each share were to remain the same when additional shares are distributed without compensation, the total value of the company would grow simply because additional stock certificates are distributed. Instead, the market price per share will decline in proportion to the increase in the number of shares distributed in a stock dividend.Question 18-21The effect and maybe the motivation for the stock split is to reduce the per share market price (by half). This will likely increase the stock’s marketability by making it attractive to a larger number of potential investors. The appropriate accounting treatment of a stock split is to make no journal entry, which avoids the reclassification of ―earned‖ capital as ―invested‖ capital. However, if the stock distribution is referred to as a "stock split effected in the form of a stock dividend," and the per share par value of the shares is not changed, a journal entry is recorded that increases the common stock account by the par value of the additional shares. To avoid reducing retained earnings Brandon can reduce (debit) paid-in capital –excess of par to offset the credit to common stock, although it’s permissible to debit retained earnings.Question 18-22When a company decreases, rather than increases, its outstanding shares a reverse stock split occurs. A 1 for 2 reverse stock split would cause one million $1 par shares to become one-half million $2 par shares. No journal entry would be recorded, so no account balances will change. But the market price per share would double, and the par amount per share would double.Question 18-23You would be entitled to 3.2 shares (4% x 80 shares). Since cash in lieu of payments usually are made when shareholders are entitled to fractions of whole shares, you probably would receive 3 shares and cash equal to the market value of 1/5 of one share. Sometimes fractional share rights are issued for the partial shares, which would entitle you to a fractional share right for 1/5of a share.Question 18-24A quasi reorganization allows a company to (1) write down inflated asset values and (2) eliminate an accumulated deficit in retained earnings. The following steps are taken:1. Assets and liabilities are revalued to reflect their fair values, with corresponding credits or debitsto retained earnings. This may temporarily increase the deficit.2. The debit balance in retained earnings is eliminated against additional paid-in capital. Whenadditional paid-in capital is not sufficient to absorb the entire deficit,capital stock is debited.3. Disclosure is provided to indicate the date the deficit was eliminated and when the newaccumulation of earnings began.BRIEF EXERCISESBrief Exercise 18-1Two attributes of other comprehensive income are reported: (1) components of comprehensive income created during the reporting period($15 million in this instance) and (2) the comprehensive income accumulated over the current and prior periods ($50 million at the end of this year).The $50 million represents the cumulative sum of the changes in each component created during each reporting period (the disclosure note) throughout all prior years. Since this amount increased by $15 million, the balance must have been $35 million last year.Brief Exercise 18-2($ in millions) Cash (8 million shares x $12 per share) (96)Common stock (8 million shares x $1 par per share) (8)Paid-in capital – excess of par (remainder) (88)Lewelling’s paid-in capital – excess of par will increase by $860,000: 4,000 hours x $240 less $100,000 par.Journal entry (not required):Legal expense (4,000 hours x $240) .................................... 960,000Common stock (100,000 shares x $1 par per share)............... 100,000Paid-in capital – excess of par (remainder) ................... 860,000Brief Exercise 18-4Hamilton’s shareholders’ equity will increase by $3,500,000 as a result of this transaction.Journal entry (not required):Inventory of motors (1,000 x $3,500)................................. 3,500,000Common stock ............................................................. 3,500,000MLS’s common shareholders’ will receive dividends of $18 million as a result of the 2011 distribution.Preferred Common2009 $20 million*02010 20 million**02011 32 million***$18 million(remainder)* $24 million current preference (6% x $400 million), thus $4 million dividends in arrears.**$24 million current preference (6% x $400 million), thus another $4 million dividends in arrears.*** $8 million dividends in arrears plus the $24 million current preference.Brief Exercise 18-6Horton’s total paid-in capital will decline by $17 million, the price paid to buy back the shares.Journal entry (not required):($ in millions) Common stock (2 million shares x $1 par) (2)Paid-in capital – excess of par (2 million shares x $9*) (18)Paid-in capital – share repurchase (difference) (3)Cash (2 million shares x $8.50 per share) (17)* Paid-in capital – excess of par: $900 ÷ 100 million sharesBrief Exercise 18-7Agee’s total paid-in capital will decline by $18 million because recording thetransaction involves a $1 million reduction of retained earnings and an $18 million reduction in paid-in capital accounts.Journal entries (not required):First buyback ($ in millions)Common stock (1 million shares x $1 par) (1)Paid-in capital – excess of par (1 million shares x $15*) (15)Paid-in capital – share repurchase (difference) (2)Cash (1 million shares x $14) (14)* $16 - $1 parSecond buybackCommon stock (1 million shares x $1 par) (1)Paid-in capital – excess of par (1 million shares x $15*) (15)Paid-in capital – share repurchase (balance from first buyback).. 2Retained earnings (difference) (1)Cash (1 million shares x $19) (19)* $16 - $1 parBrief Exercise 18-8Jennings’ retained earnings will decline by $2 million because the $67 million sale price is less than the sum of the cost of the treasury stock ($70 million) and paid-in capital from the previous treasury stock sale ($1 million).Journal entries (not required):Purchase of treasury stock ($ in millions)Treasury stock (2 million shares x $70) (140)Cash (140)First sale of treasury stockCash (1 million shares x $71) (71)Treasury stock (1 million shares x $70) (70)Paid-in capital – share repurchase (remainder) (1)Second sale of treasury stockCash (1 million shares x $67) (67)Paid-in capital – share repurchase (balance from first sale) (1)Retained earnings (remainder) (2)Treasury stock (1 million shares x $70) (70)Brief Exercise 18-9Cox’ paid-in capital – share repurchase will increase by $7 million as determined in the following journal entry:($ in millions) Cash (1 million shares x $29) (29)Paid-in capital – share repurchase (difference) (7)Treasury stock (1 million shares x $22*) (22)* 2 million shares x $20 = $40 million1 million shares x $26 = 26 million3 million shares $66 million$66 million ÷ 3 million shares = $22 average cost per shareBrief Exercise 18-10Cox’ paid-in capital – share repurchase will increase by $9 million as determined in the following journal entry:($ in millions) Cash (1 million shares x $29) (29)Paid-in capital – share repurchase (difference) (9)Treasury stock (1 million shares x $20*) (20)* 2 million shares x $20 = $40 million (first million at $20)1 million shares x $26 = 26 million$66 millionBrief Exercise 18-11Declaration date ($ in millions) Retained earnings .............................................................. 1,158Cash dividends payable (8,908 million shares x $.13)....... 1,158 Date of recordno entryPayment dateCash dividends payable .................................................... 1,158Cash .............................................................................. 1,158Brief Exercise 18-12Declaration dateLoss on investment ($37,000 - 35,000)................................ 2,000Investment in GE stock ................................................ 2,000Retained earnings (1,000 shares at $35 per share) ......................35,000Property dividends payable .......................................... 35,000 Payment dateProperty dividends payable .............................................. 35,000Investment in GE stock ................................................ 35,000Brief Exercise 18-13($ in millions) Retained earnings (3 million* shares at $25 per share) (75)Common stock (3 million* shares at $1 par per share) (3)Paid-in capital – excess of par (remainder) (72)* 5% x 60 million shares = 3 million sharesBrief Exercise 18-14If a stock split is not to be effected in the form of a stock dividend, no entry isrecorded. Since the shares double, but the balance in the common stock account is not changed, the par per share is reduced, to $.50 in this instance.Brief Exercise 18-15($ in millions) Paid-in capital – excess of par 60Common stock (60 million shares* x $1 par per share)60* 100% x 60 million shares = 60 million sharesIf the per share par value of the shares is not to be changed, the stock distribution is referred to as a "stock split effected in the form of a stock dividend." In that case, the journal entry increases the common stock account by the par value of the additional shares. This prevents the increase in shares from reducing (by half in this case) the par per share. The par is $1 before and after the split.Brief Exercise 18-16If Nestle used U.S. GAAP:∙Ordinary share capital would be Common stock,∙Share premium would be Paid-in capital–excess of par, and∙Translation reserve would be Net gains (losses) from foreign currency translation–AOCI.EXERCISESExercise 18-1Requirement 1Comprehensive income is a mor e expansive view of the change in shareholders’ equity than traditional net income. It is the total nonowner change in equity for a reporting period. In fact, it encompasses all changes in equity other than from transactions with owners. Transactions between the corporation and its shareholders primarily include dividends and the sale or purchase of shares of the company’s stock. Most nonowner changes are reported in the income statement. So, the changes other than those that are part of net income are the ones reported as ―other comprehensive income.‖Requirement 2Two attributes of other comprehensive income are reported: (1) components of comprehensive income created during the reporting period and (2) the comprehensive income accumulated over the current and prior periods.The second measure - the comprehensive income accumulated over the current and prior periods–is reported in the balance sheet as a separate component of shareholders’ equity. This is what Kaufman reported in its balance shee t ($107 million in 2011). Be sure to realize this amount represents the cumulative sum of the changes in each component created during each reporting period (the disclosure note) throughout all prior years.Exercise 18-1 (continued)Requirement 3Kaufman's 2011 balance sheet amount ($107 million) differs from the 2011 amount reported in the disclosure note. On the other hand, the comprehensive income created during the reporting period can be reported either (a) as an additional section of the income s tatement, (b) as part of the statement of shareholders’ equity, or (c) in a disclosure note. This is the measure of comprehensive income Kaufman reported in the disclosure note. Regardless of the placement a company chooses, the presentation is similar. It will report net income, other components of comprehensive income, and total comprehensive income, similar to the following:($ in millions) Net income $xxx Other comprehensive income:Net unrealized holding gains (losses) on investments (net of t ax)†$ xGains (losses) from and amendments to postretirement plans (net of tax)‡(x)Deferred gains (losses) from derivatives (net of tax)§ xGains (losses) from foreign currency translation (net of tax)* x xx Comprehensive income $xxx†Changes in the fair value of securities available-for-sale. (An unrealized loss also might occur from recording an ―other than temporary‖ impairment of an investment in debt securities. As described in Chapter 12, if the fair value of a debt security investment falls below its amortized cost, and that decline if viewed as other than temporary, the current period credit loss is included in net income, but any amount that exceeds the current period credit loss is recorded as a loss in OCI.)‡Gains and losses due to revising assumptions or market returns differing from expectations and prior service cost from amending the plan (described in Chapter 17).§When a derivative designated as a cash flow hedge is adjusted to fair value, the gain or loss is deferred as a component of comprehensive income and included in earnings later, at the same time as earnings are affected by the hedged transaction (described in the Derivatives Appendix to the text).* Gains or losses from changes in foreign currency exchange rates from the translation of foreign subsidiary financial statements. The amount could be an addition to or reduction inshareholders’ equity. (This item is discussed elsewhere in your accounting curriculum.)Notice that each component is reported net of its related income tax expense or income tax benefit.Exercise 18-1 (concluded)Requirement 4From the information Kaufman's financial statements provide, we can determine how the company calculated the $107 million accumulated other comprehensive income in 2011:($ in millions) Accumulated other comprehensive income, 2010 $75Change in net unrealized gains on investments 34 Change in ―other‖ (2) Accumulated other comprehensive income, 2011 $ 107Exercise 18-2Requirement 1The specific citation that describes the guidelines for presenting accumulated other comprehensive income on the statement of shareholders’ equity is FASB ACS220–10–45–14: ―Comprehensive Income–Overall–Other Presentation Matters–Reporting Other Comprehensive Income in the Equity Section of a Statement of Financial Position.”Requirement 245-14 The total of other comprehensive income for a period shall be transferred to a component of equity that is displayed separately from retained earnings and additional paid-in capital in a statement of financial position at the end of an accounting period. A descriptive title such as accumulated other comprehensive income shall be used for that component of equity. An entity shall disclose accumulated balances for each classification in that separate component of equity on the face of a statement of financial position, in a statement of changes in equity, or in notes to the financial statements. The classifications shall correspond to classifications used elsewhere in the same set of financial statements for components of other comprehensive income.Exercise 18-3Indicate by letter whether each of the items listed below most likely is reported in the income statement as Net Income (NI) or in the statement of comprehensive income as Other Comprehensive Income (OCI).ItemsOCI 1. Increase in the fair value of securities available-for-saleNI 2. Gain on sale of landOCI 3. Loss on pension plan assets (actual return less than expected)OCI 4. Gain from foreign currency translationNI 5. Increase in the fair value of trading securitiesOCI 6. Loss from revising an assumption related to a pension planNI 7. Loss on sale of patentOCI 8. Prior service costNI 9. Increase in the fair value of bonds outstanding; fair value optionOCI 10. Gain on postretirement plan assets (actual return more than expected)Exercise 18-4Cash (3 million shares x $17.15 per share).............................. 51,450,000Common stock (3 million shares x $.01 par per share) ....... 30,000Paid-in capital – excess of par (remainder) ................... 51,420,000Exercise 18-5February 12Cash (2 million shares x $9 per share)................................ 18,000,000Common stock (2 million shares x $1 par) ................... 2,000,000 Paid-in capital – excess of par (difference) ................... 16,000,000February 13Legal expenses (40,000 shares x $9 per share).................. 360,000Common stock (40,000 shares x $1 par) ...................... 40,000 Paid-in capital – excess of par (difference) ...................320,000Note: Because 2 million shares sold the previous day for $9 per share, it’s reasonable to assume a $9 per share fair value.February 13Cash ............................................................................. 945,000Common stock (80,000 shares x $1 par) ..................... 80,000 Paid-in capital – excess of par, common*............... 640,000 Preferred stock (4,000 shares x $50 par) ...................... 200,000 Paid-in capital – excess of par, preferred**............ 25,000 * 80,000 shares x [$9 market value - $1 par]** Since the value of the common shares is known ($720,000), the market value of the preferred ($225,000) is assumed from the total selling price ($945,000).November 15Property, plant, and equipment (cash value).................. 3,688,000Common stock (380,000 shares at $1 par per share)...... 380,000 Paid-in capital – excess of par (difference) ............... 3,308,000。
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第10章所有者权益10.1 所有者权益概述【例1·判断题】企业在一定期间发生亏损，则企业在这一会计期间的所有者权益一定减少。
（×）【解析】企业在一定期间发生亏损，由此会导致所有者权益的减少。
但由于所有者权益中有些项目与盈亏无关（如实收资本和资本公积），因此不能说企业在一定期间发生亏损，则所有者权益一定减少。
10.2 实收资本（或股本）【例1·单选题】某上市公司发行普通股1000万股，每股面值1元，每股发行价格5元，支付手续费20万元，支付咨询费60万元。
该公司发行普通股计入股本的金额为（ A ）万元。
A. 1000 B．4920 C．4980 D．5000【解析】按面值确认股本的金额。
【例2·计算分析题】甲、乙、丙共同投资设立A有限责任公司，注册资本为2 000 000元，甲、乙、丙持股比例分别为60%，25%和15%。
按照章程规定，甲、乙、丙投入资本分别为1 200 000元、500 000元和300 000元。
A公司已如期收到各投资者一次缴足的款项。
A公司在进行会计处理时，应编制如下会计分录：借：银行存款 2 000 000贷：实收资本——甲 1 200 000——乙 500 000——丙 300 000【例3·计算分析题】B股份有限公司发行普通股10 000 000股，每股面值1元，每股发行价格5元。
假定股票发行成功，股款50 000 000元已全部收到，不考虑发行过程中的税费等因素。
根据上述资料，B公司应作如下账务处理：应计入“资本公积”科目的金额=50 000 000-10 000 000=40 000 000（元）编制会计分录如下：借：银行存款 50 000 000贷：股本 10 000 000资本公积——股本溢价 40 000 000本例中，B公司发行股票实际收到的款项为50 000 000元，应借记“银行存款”科目；实际发行的股票面值为10 000 000元，应贷记“股本”科目，按其差额，贷记“资本公积——股本溢价”科目。
【例4·计算分析题】甲有限责任公司于设立时收到乙公司作为资本投入的不需要安装的机器设备一台，合同约定该机器设备的价值为2 000 000元，增值税进项税额为340 000元。
合同约定的固定资产价值与公允价值相符，不考虑其他因素，甲公司进行会计处理时，应编制如下会计会录：借：固定资产 2 000 000应交税费——应交增值税（进项税额） 340 000贷：实收资本——乙公司 2 340 000【例5·计算分析题】乙有限责任公司于设立时收到B公司作为资本投入的原材料一批，该批原材料投资合同或协议约定价值（不含可抵扣的增值税进项税额部分）为100 000元，增值税进项税额为17 000元。
B公司已开具了增值税专用发票。
假设合同约定的价值与公允价值相符，该进项税额允许抵扣，不考虑其他因素，乙有限责任公司在进行会计处理时，应编制如下会计分录：借：原材料 100 000应交税费——应交增值税（进项税额） 17 000贷：实收资本——B公司 117 000【例6·计算分析题】丙有限责任公司于设立时收到A公司作为资本投入的非专利技术一项，该非专利技术投资合同约定价值为60 000元，同时收到B公司作为资本投入的土地使用权一项，投资合同约定价值为80 000元。
假设丙公司接受该非专利技术和土地使用权符合国家注册资本管理的有关规定，可按合同约定作实收资本入账，合同约定的价值与公允价值相符，不考虑其他因素。
丙公司在进行会计处理时，应编制如下会计分录：借：无形资产——非专利技术 60 000——土地使用权 80 000贷：实收资本——A公司 60 000——B公司 80 000【例7·计算分析题】甲、乙、丙三人共同投资设立A有限责任公司，原注册资本为4 000 000元，甲、乙、丙分别出资500 000元、2 000 000元和1 500 000元。
为扩大经营规模，经批准，A公司注册资本扩大为5 000 000元，甲、乙、丙按照原出资比例分别追加投资125 000元、500 000元和375 000元。
A公司如期收到甲、乙、丙追加的现金投资。
A公司会计分录如下：借：银行存款 1 000 000贷：实收资本——甲 125 000——乙 500 000——丙 375 000本例中，甲、乙、丙按原出资比例追加实收资本，因此，A公司应分别按照125 000元、500 000元和375 000元的金额贷记“实收资本”科目中甲、乙、丙明细分类账。
【例8·计算分析题】承【例7·计算分析题】因扩大经营规模需要，经批准，A公司按原出资比例将资本公积1 000 000元转增资本。
A公司会计分录如下：借：资本公积 1 000 000贷：实收资本——甲 125 000——乙 500 000——丙 375 000本例中，资本公积1 000 000元按原出资比例增转实收资本，因此，A公司应分别按照125 000元、500 000元和375 000元的金额贷记“实收资本”科目中甲、乙、丙明细分类账。
【例9·计算分析题】承【例8·计算分析题】因扩大经营规模需要，经批准，A公司按原出资比例将盈余公积1 000 000元转增资本。
A公司会计分录如下：借：盈余公积 1 000 000贷：实收资本——甲 125 000——乙 500 000——丙 375 000本例中，盈余公积1 000 000元按原出资比例转增实收资本，因此，A公司应分别按照125 000元、500 000元和375 000元的金额贷记“实收资本”科目中甲、乙、丙明细分类账。
【例10·计算分析题】A公司2001年12月31日的股本为100 000 000股，面值为1元，资本公积（股本溢价）30 000 000元，盈余公积40 000 000元。
经股东大会批准，A公司以现金回购本公司股票20 000 000股并注销。
假定A公司按每股2元回购股票，不考虑其他因素，A公司的会计处理如下：（1）回购本公司股票时：借：库存股 40 000 000贷：银行存款 40 000 000库存股本=20 000 000×2=40 000 000（元）（2）注销本公司股票时：借：股本 20 000 000资本公积——股本溢价 20 000 000贷：库存股 40 000 000应冲减的资本公积=20 000 000×2-20 000 000×1=20 000 000（元）【例11·计算分析题】承【例10·计算分析题】假定A公司按每股3元回购股票，其他条件不变，A 公司的会计处理如下：（1）回购本公司股票时：借：库存股 60 000 000贷：银行存款 60 000 000库存股本=20 000 000×3=60 000 000（元）（2）注销本公司股票时：借：股本 20 000 000资本公积——股本溢价 30 000 000盈余公积 10 000 000贷：库存股 60 000 000应冲减的资本公积=20 000 000×3-20 000 000×1=40 000 000（元）由于冲减的资本公积大于公司现有的资本公积，所以只能冲减资本公积30 000 000元，剩余的10 000 000元应冲减盈余公积。
【例12·计算分析题】承【例9·计算分析题】假定A公司按每股0.9元回购股票，其他条件不变，A公司的会计处理如下：（1）回购本公司股票时：借：库存股 18 000 000贷：银行存款 18 000 000库存股本=20 000 000×0.9=18 000 000（元）（2）注销本公司股票时：借：股本 20 000 000贷：库存股 18 000 000资本公积——股本溢价 2 000 000应增加的资本公积=20 000 000×1-20 000 000×0.9=2 000 000（元）由于折价回购，股本与库存股成本的差额2 000 000元应作为增加资本公积处理。
【例13·单选题】某股份有限公司按法定程序报经批准后采用收购本公司股票方式减资，购回股票支付价款低于股票面值总额的，所注销库存股账面余额与冲减股本的差额应计入（ C ）。
A.盈余公积B.营业外收入C.资本公积D.未分配利润【解析】购回股票支付的价款低于面值总额的，所注销库存股的账面余额与所冲减股本的差额作为增加“资本公积——股本溢价”处理。
【例14·计算分析题】甲公司2010年12月31日的股本为20 000万股，每股面值为1元，资本公积（股本溢价）5 000万元，盈余公积3 000万元。
经股东大会批准，甲公司以现金回购本公司股票3 000万股并注销。
要求：（1）假定每股回购价为0.8元，编制回购股票和注销股票的会计分录。
（2）假定每股回购价为2元，编制回购股票和注销股票的会计分录。
（3）假定每股回购价为3元，编制回购股票和注销股票的会计分录。
【答案】（1）①回购借：库存股 2 400贷：银行存款 2 400②注销借：股本 3 000贷：库存股 2 400资本公积——股本溢价 600（2）①回购借：库存股 6 000贷：银行存款 6 000②注销借：股本 3000资本公积——股本溢价 3000贷：库存股 6000（3）①回购借：库存股 9 000贷：银行存款 9 000②注销借：股本 3 000资本公积——股本溢价 5 000盈余公积 1 000贷：库存股 9 00010.3 资本公积【例1·计算分析题】A有限责任公司由两位投资者投资200 000元设立，每人各出资100 000元。
一年后，为扩大经营规模，经批准，A有限责任公司注册资本增加到300 000元，并引入第三位投资者加入。
按照投资协议，新投资者需缴入现金110 000元，同时享有该公司三分之一的股份。
A有限责任公司已收到该现金投资。
假定不考虑其他因素，A有限责任公司的会计分录如下：借：银行存款 110 000贷：实收资本 100 000资本公积——资本溢价 10 000【例2·计算分析题】B股份有限公司首次公开发行了普遍股50 000 000股，每股面值1元，每股发行价格为4元。
B公司与受托单位约定，按发行收入的3﹪收取手续费，从发行收入中扣除。
假定收到的股款已存入银行。
B公司的会计处理如下：收到发行收入时：借：银行存款 194 000 000{50 000 000×4×（1-3﹪）}贷：股本 50 000 000资本公积——股本溢价 144 000 000【例3·单选题】甲股份有限公司委托乙证券公司发行普通股，股票面值总额4 000万元，发行总额16 000万元，发行费按发行总额的2%计算（不考虑其他因素），股票发行净收入全部收到。