开发者:上海品职教育科技有限公司 隐私政策详情

应用版本:4.2.11(IOS)|3.2.5(安卓)APP下载

倩仔 · 2023年05月31日

请问

NO.PZ2016012101000106

问题如下:

Jaderong Plinkett Stores reported net income of $25 million. The company has no outstanding debt. Using the following information from the comparative balance sheets (in millions), what should the company report in the financing section of the statement of cash flows in 2010?

选项:

A.

Issuance of common stock of $42 million; dividends paid of $10 million.

B.

Issuance of common stock of $38 million; dividends paid of $10 million.

C.

Issuance of common stock of $42 million; dividends paid of $40 million.

解释:

A  is correct.

The increase of $42 million in common stock and additional paid-in capital indicates that the company issued stock during the year. The increase in retained earnings of $15 million indicates that the company paid $10 million in cash dividends during the year, determined as beginning retained earnings of $100 million plus net income of $25 million minus ending retained earnings of $115 million, which equals $10 million in cash dividends.

解析:2010年common stock和paid-in capital common stock都增加了,说明当年公司发了新股,会带来CFF的流入,2是新发行股票面值部分带来的收入,40是超过面值部分的溢价,总流入金额是二者之和即2+40=42。Dividend paid可以用RE的BASE法则计算,100+NI-dividend=115,NI根据题目已知是25,可算出dividend=10。

total equity增加了57、比42多的是什么呢?

1 个答案

lynn_品职助教 · 2023年06月01日

嗨,爱思考的PZer你好:


total equity还包括retained earnings以及OCI等等,如果题目给出更多信息的话可以判断。

----------------------------------------------
就算太阳没有迎着我们而来,我们正在朝着它而去,加油!

  • 1

    回答
  • 0

    关注
  • 775

    浏览
相关问题

NO.PZ2016012101000106 问题如下 Jarong Plinkett Stores reportenet income of $25 million. The company hno outstanng bt. Using the following information from the comparative balansheets (in millions), whshoulthe company report in the financing section of the statement of cash flows in 2010? A.Issuanof common stoof $42 million; vin paiof $10 million. B.Issuanof common stoof $38 million; vin paiof $10 million. C.Issuanof common stoof $42 million; vin paiof $40 million. is correct.The increase of $42 million in common stoanaitionpaiin capitincates ththe company issuestoring the year. The increase in retaineearnings of $15 million incates ththe company pai$10 million in cash vin ring the year, terminebeginning retaineearnings of $100 million plus net income of $25 million minus enng retaineearnings of $115 million, whiequals $10 million in cash vin.解析2010年common stock和paiin capitcommon stock都增加了,说明当年公司发了新股,会带来CFF的流入,2是新发行股票面值部分带来的收入,40是超过面值部分的溢价,总流入金额是二者之和即2+40=42。vinpai以用RE的BASE法则计算,100+NI-vin115,NI根据题目已知是25,可算出vin10。 根据题目的表述怎么变成paiin capital变成股本溢价了,还是aitionpaiin capitcommon stock相当于capitsurplus?

2022-11-13 17:20 1 · 回答

NO.PZ2016012101000106 如题。。。。。。。。。。。。。。

2021-12-28 10:25 1 · 回答

这道题只能算得出vinclare$10m,但这道题vin payable信息缺失,所以只能认为是vinpaiin cash是这样吗?

2019-11-29 23:08 2 · 回答

    如果计算CFF的话,是否是 Issuanof Sto- vnt pai= 42-10 =32?

2018-11-03 12:21 1 · 回答