201508261053這是另一份關於高會FAR 16的解釋

CH16 #25 答案應該是15K+8K*25%17K,所以選項中沒有答案。

解答也完全未提S付出的8K DIV另外25%要如何處理。

請比較#24#25:

#24) 問的是” the total amount of dividends that should be reported in the consolidated F-Ss:

        此題答的應該是1) parents paid to outside party + Sub paid to NCI,

         因為這題只有Sub 有付dividends, 所以是$100, 000 X 10% =$10,000--------------------Answer

         Please remember, the cash dividends paid to NIC will reduce the ending balance of NIC in the consolidated F-Ss.

       

           Dividends                                                                        Consolidated Treatment

  Parents dividends paid to Sub.                                                Eliminated

 Sub dividends paid to Parent                                                     Eliminated

Parents dividends paid to III parties                                     Reduce: R/E

Sub. dividends paid to III parties                                           Reduce: NCI -----------------是直   接減少NCI(不會影響consolidated R/E, 請看下題)

 25) 問的是dividend declared and paid in Consolidated Statements of R/E

Consolidated R/E should include:

 

     Acquisition datae  R/E of Parent                                 (beginning)

Consolidated Net Income from the acquisition date       

-  Cosolidated dividend paid since acquisition date ------------( Parent paid only)

     Consolidated R/E  at reporting date    ( ending)

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