课程名称︰高等会计学
课程性质︰必修
课程教师︰刘嘉雯
开课学院：管理学院
开课系所︰会计学系
考试日期（年月日）︰2015年1月7日
考试时限（分钟）：90分钟
试题 :
一、(30分)月亮公司与星星公司为联属公司，星星公司每年均向月亮公司进货后再销售给
其他客户。以下为X6年度合并工作底稿中全部之调整及冲销分录：
销货收入 400
长期投资 28
非控制权益 7
销货成本 310
存货 125
投资收益 80
股利 36
长期投资 44
非控制权益净利 ???
股利 ???
非控制权益 ???
股本 500
保留盈余 250
专利权 20
长期投资 616
非控制权益 154
摊销费用 4
专利权 4
试做：
1.非控制权益持股比例为何？
2.X6年度月亮公司销货给星星公司之销货金额为何？
3.X5年12月31日星星公司之存货中所含之未实现损益为若干？
4.X6年12月31日星星公司之存货中所含之未实现损益为若干？
5.哪一家公司为母公司？为什么？
6.X5年12月31日母公司资产负债表上长期投资之余额为若干？
7.X6年12月31日母公司资产负债表上长期投资之余额为若干？
8.X6年度子公司帐列净利为若干？
9.X6年度合并损益表中之非控制权益净利金额为若干？
10.X6年12月31日合并资产负债表中之非控制权益金额为若干？
二、(31分)
Pal Corporation acquired a 90 percent interest in Sto Corporation on January 1,
2011,for $270,000,at which time Sto's capital stock and retained earnings were
$150,000 and $90,000 respectively.On the date,the 10% noncontrolling interest
is measured at fair value $30,000.The carrying amount of Sto's identifiable net
asset was equal to the fair value,except for patent that was undervalued and
had a remaining useful life of 10 years from January 1,2011.And there was no
consolidated goodwill.Trial balance for Pal and Sto for 2012 are as follows:
Pal Sto
Cash $136,400 $14,000
Account receivables 180,000 100,000
Dividend receivables 18,000 -
Inventories 60,000 36,000
Land 100,000 30,000
Building-net 280,000 80,000
Machinery-net 330,000 140,000
Investment in Sto ??? -
Cost of sales 200,000 100,000
Other expenses 113,000 40,000
Dividends _150,000_ _20,000_
=$ ???= =$560,000=
Accounts payable $200,000 $50,000
Dividend payable 30,000 20,000
Other liabilities 140,000 30,000
Capital stock,$10 par 800,000 150,000
Retained earnings 200,600 120,000
Sales 450,000 190,000
Gain on land 5,000 -
Income from Sto _____???_ _______-_
=$ ???= =$560,000=
ADDITIONAL INFORMATION:
1.Pal sold inventory to Sto for $60,000 during 2011 and $72,000 during 2012;
Sto's inventories at December 31,2011 and 2012,included unrealized profits of
$10,000 and $12,000 respectively.
2.On July 1,2011,Sto sold machinery with a book value of $28,000 to Pal for
$35,000.The machinery had a useful life of 3.5 years at the time of
intercompany sale,and straight-line depreciation is used.
3.During 2012,Pal sold land with a book value of $15,000 to Sto for $20,000.
4.Pal's accounts receivable on December 31,2012,includes $10,000 due from Sto.
5.Pal uses the equity method for its 90 percent interest in Sto.
Required:
1.Compute Pal's income from Sto for 2012.
2.Compute the balance of Pal's investment in Sto at December 31,2012.(并请验算
该金额是否正确)
3.Prepare the consolidated elimination entries for Pal and Subsidiary for the
year ended December 31,2012.
三、(33分)The balance sheets of Pin and Sid Corporation,an 80 percent-ownd
subsidiary of Pin,at December 31,2011,are as follows
Pin Sid
Assets
Cash $2,440,000 $2,500,000
Account receivable-net 3,000,000 300,000
Other current assets 8,000,000 1,200,000
Plant assets-net 15,000,000 5,500,000
Investment in Sid _6,560,000_ _ -_
Total assets =$35,000,000= =$9,500,000=
Liabilities and Stockholders' equity
Accounts payable $750,000 $230,000
Interest payable 250,000 50,000
10% bonds payable(due January 1,2017) 4,900,000 1,020,000
Capital stock 25,000,000 7,000,000
Retained earnings 4,100,000 1,200,000
Total liabilities and stockholders' equity=$35,000,000= =$9,500,000=
ADDITIONAL INFORMATION:
1.Pin and Sid use the straight-line method of amortization.
2.The book value of Pin's bonds reflects a $100,000 unamortized discount on
January 1,2011.The book value of Sid's bonds reflects a $20,000 unamortized
premium on January 1,2011.
3.Sid purchases $2,000,000 par of Pin's bonds for $1,900,000 on January 2,2012,
and that semiannual interest is paid on July and January 1.
4.Sid's net income for 2012 is $200,000.
Required:
1.Compute the constructive gain or loss that will appear in the consolidated
income statement for 2012.
2.Prepare consolidation working paper entries(only for inter-company
transactions in Bonds) at December 31,2012.
3.Compute the amounts at which the following items will appear in the
consolidated financial statements for the year ended December 31,2012:
a.Constructive gain or loss.
b.Noncontrolling interest income.
c.Bond interest expense.
d.Bond interest income.
e.Book value of bonds payable.
f.Bond interest payable.
g.Investment in Pid bonds.