7、urystock1,500Cr.Cash1,500Dr.Commonstock2,000Cr.Treasurystock1,500Additionalcontributedcapital-common500,,Resellthestocks回購(gòu)股票的再次出售,Exp.AltaVenaCompanybuysback2,000sharesofitsowncommonstocksfor$10,000andthenresellsthesesharestoinvestorsfor$15,000.Dr.Treasurystock10,000Cr.Cash10,000Dr.Cash15,000Cr.Trea
8、suryshares10,000Additionalcontributedcapital-common5,000,,Exercise,Priortothetransactions,Bornersshareholdersequityincludedthefollowing:OnJan.7,2011,Bornerrepurchased2millionsharesat$5pershareandthenretiredtheshares.OnAug.2,2011,Bornerrepurchased4millionsharesat$0.5pershareandthenretiredtheshares.On
9、Sep.1,2011,Bornerrepurchased3millionsharesat$6pershareandthenresoldthesharesat$7pershare.,,Reserves&Retainedearnings,Reserves:itincludesstatutoryreservesandvoluntaryreserves.Statutoryreserves:alsocalledlegalreserves,arecreatedbasedontherequirementsofthelaw法定盈余公積：法律規(guī)定必須統(tǒng)一提取的盈余公積.Exp.InChina,itrequire
10、sthatcompaniessetaside10%oftheirnetincomefortheyearasa“statutoryreserve”.Voluntaryreserves:thecompanysetsasideacertainpercentageofitsnetincomeaccordingtoitsownwish任意盈余公積：公司自行提取的盈余公積.,,Reserves&Retainedearnings,Retainedearnings:acompanysaccumulatedprofits(orlosses)lessanydistributionsthathavebeenmade
11、therefrom未分配利潤(rùn)：公司進(jìn)行了所有分配之后的累積的凈利潤(rùn)（或凈損失）.Retainedearnings=Profits(orLosses)anydistributionsDistributions:Statutoryreserves,Voluntaryreserves,ordividends.,,Example,MaxCompanyhad2,000,000ofnetincomein2011.Accordingtothelaw,itrequiresthatcompaniessetaside10%oftheirnetincomefortheyearasa“statutoryreserve
12、”.Maxthensetaside5%ofitsnetincomeas“voluntaryreserve”.Inthatyear,Maxdistributed500,000ofcashdividends.Whatistheamountof“retainedearnings”?Retainedearnings=2,000,000-2,000,00010%-2,000,0005%-500,000=1,200,000,,Accountingforretainedearnings,Twopartswillbediscussedinthefollowingsection:Cashdividends現(xiàn)金股
13、利Stockdividends股票股利,,Cashdividends,Cashdividends:Companiesplantopaydividendstostockholdersincash.Usually,wehavethreeimportantdividenddates,whichare分配現(xiàn)金股利的三個(gè)重要日期:Thedeclarationdate股利宣告日Wereduceretainedearningsandrecordaliability(dividendspayable)Therecorddate股權(quán)登記日Wemakenojournalentry.Thepaymentdate股利
14、支付日Wereducetheliabilityaccountandcashaccount.,,Example,OnMay1,2011,thedirectorsofRiverCorp.declarea$0.75persharedividendonRiverCorp.s650,000outstandingcommonstocks.ThedividendispayableMay25toholdersofrecordMay15.May1(thedeclarationdate):Dr.Retainedearnings487,500Cr.Dividendspayable487,500May15(there
15、corddate):Noentry.May25(thepaymentdate):Dr.Dividendspayable487,500Cr.Cash487,500,,Stockdividends,Stockdividends:thedistributionofadditionalsharesofstocktocurrentshareholdersofthecorporation股票股利:公司以增發(fā)新股的方式支付股利.Astockdividendaffectsneithertheassetsnortheliabilitiesofthefirm.發(fā)放股票股利不會(huì)導(dǎo)致企業(yè)資產(chǎn)的減少或負(fù)債的增加Itsn
16、otanactualdistributionoftheassets.Itsnotapromisetodistributethoseassets.Becauseeachshareholderreceivesthesamepercentageincreaseinshares,shareholderspercentageownershipofthefirmremainsunchanged.發(fā)放股票股利不會(huì)引起股東所持股票比例的變化,,Example,Craftdeclaresanddistributesa10%commonstockdividend(10millionshares)whenthema
17、rketvalueofthe$1parcommonstockis$12pershare.Dr.Retainedearnings120Cr.Commonstock10Additionalcontributedcapital-common110,,Exercise,Preparetheappropriateentriesforthefollowingevents:OnMarch1,theboardofdirectorsdeclaredacashdividendof$1pershareonits120millionoutstandingshares,payableonApril3tosharehol
18、dersofrecordMarch11.A10%commonstockdividend(18millionshares)wasdeclaresanddistributeswhenthemarketvalueofthe$2parcommonstockis$15pershare.OnDec.1,theboardofdirectorsdeclaredthe9.09%cashdividendonthe$11millionpreferredshares,payableonDec.23toshareholdersofrecordDec.11.,Briefintroductionofchapter10,1)
19、definitionofshareholdersequity2)differencebetweentheliabilityandequity.3)twobasicresourcesofshareholdersequity1)investedcapital2)earnedcapital4)describethecomponentsofshareholdersequity5)comprehensiveincome6)accountingfortransactionwithequity,,,Natureofshareholdersequity,Shareholdersequityistheresid
20、ualinterestintheassetsofanentityafterdeductingallliabilities所有者權(quán)益是企業(yè)資產(chǎn)扣除負(fù)債后所有者享有的剩余權(quán)益.ResidualinterestShareholdersequity=AssetsLiabilities,,Componentsofshareholdersequity,Shareholdersequity,,Issuedsharecapital已發(fā)行股本,,Statedcapital(Parcapital)股本/實(shí)收資本,Additionalcontributedcapital(sharepremium)資本公積(股本溢價(jià)
21、),Retainedearnings未分配利潤(rùn),Reserves盈余公積,,Issuedsharecapital,Statedcapital(parcapital):thisisreferredtoasfacevaluepershare.(paid-incapital)股本：每股的面值Commonstock普通股Alsocalledordinaryshare,itrepresenttheresidualownershipofthecorporation.Commonstockholderscontrolthemanagementofthecorporation.控制公司的管理層（有決策權(quán)）Pr
22、eferredstock優(yōu)先股AlsocalledpreferencesharePreferredstockholderswillgetafixeddividend獲取固定股利beforeitdistributesanyamounttothecommonstockholders.,,Issuedsharecapital,Additionalcontributedcapital資本公積Alsocalledpaid-incapitalinexcessofparvalue,orcapitalsurplusThisistheamountreceivedontheissuanceofsharesthat
23、istheexcessovertheparvalue.金額為發(fā)行價(jià)超出面值的部分,,Example,LCDcorporationissued100,000commonshareswithaparvalueof$1pershare.Thestockpriceis$3.5pershare.Whatistheamountof“statedcapital”?Whatistheamountof“additionalcontributedcapital”?Statedcapital=$1100,000=$100,000Orcommonstock=$100,000Additionalcontributedc
24、apital=($3.5-$1)100,000=$250,000,,Accountingforissuanceofshares,Fourpartswillbediscussedinthefollowingsection:Sharesissuedforcash發(fā)行股票獲取現(xiàn)金Sharesissuedfornon-cashassets發(fā)行股票獲取非現(xiàn)金資產(chǎn)Morethanonesecurityissuedforasingleprice以一個(gè)價(jià)格發(fā)行一種以上證券Shareissuecosts股票發(fā)行費(fèi)用,,Issuedforcash,Example:Dowindustrialsells100,000
25、ofitscommonshares,$1parpershare,for$10pershare.Statedcapital(commonstocks)=100,000$1=$100,000Additionalcontributedcapital=($10-$1)100,000=$900,000Dr.Cash1,000,000Cr.Commonstock100,000Additionalcontributedcapital-common900,000,,Exercise,P459E10-4,,Issuedfornon-cashassets,Ifthesharesareissuedinexchang
26、efornon-cashassets,thetransactionshouldbereflectedatthefairvalueoftheassetsreceived如果通過(guò)發(fā)行股票換取了非現(xiàn)金資產(chǎn)，那么換取的資產(chǎn)以公允價(jià)值計(jì)價(jià).Ifthefairvalueoftheassetreceivedisunknown,thenthetransactionshouldberecordedatthefairvalueofthesharesissued.如果換取的資產(chǎn)的公允價(jià)值未知，則該資產(chǎn)以發(fā)行股票的公允價(jià)值計(jì)價(jià)。,,Example,DuMontChemicalsissues1millionofitsc
27、ommonshares,$1parpershare,inexchangeforanequipmentwithamarketpriceof$6million.Fairvalueoftheasset=$6millionStatedcapital(commonstocks)=$11millionshares=$1millionAdditionalcontributedcapital=$6-$1=$5millionDr.Equipment6Cr.Commonstock1Additionalcontributedcapital-common5,,Example,DuMontChemicalsissues
28、1millionofitscommonshares,$1parpershare,inexchangeforanequipmentforwhichnomarketpriceisavailable.Todaysstockpriceis$10pershare.Fairvalueoftheassetisunknown.Fairvaluethestocks=$101=$10millionStatedcapital(commonstocks)=$11millionshares=$1millionAdditionalcontributedcapital=$10-$1=$9millionDr.Equipmen
29、t10Cr.Commonstock1Additionalcontributedcapital-common9,,Morethanonesecurityissuedforasingleprice,Sometimes,acompanymightsellcommonsharesandpreferredsharesforasingleprice有時(shí)，公司以一攬子價(jià)格同時(shí)發(fā)行普通股和優(yōu)先股.Totalsellingprice=commonsharesvalue+preferredsharesvalueIfonlyonesecuritysvalueisknown,then:Thesecondsecurit
30、ysmarketvalue=totalsellingpricethefirstsecuritysvalue如果其中一種股票的價(jià)值已知，則另一種股票的價(jià)值=發(fā)行總價(jià)前一種股票的價(jià)值,,Example,P434Illustration10-4Parvalueofcommonstocks=$14=$4millionParvalueofpreferredstocks=$104=$40millionTotalsellingprice=$100millionCommonstocksvalue=$104=$40millionPreferredstocksvalueisunknown.Preferredsto
31、cksvalue=$100-$40=$60millionDr.Cash100Cr.Commonstock4Additionalcontributedcapitalcommon36Preferredstock40Additionalcontributedcapitalpreferred20,,Exercise,P459E10-5,,Shareissuecosts,Shareissuecostsreducethenetcashreceivedfromsellingthesharesandalsoreduce“additionalcontributedcapital”股票發(fā)行費(fèi)用的產(chǎn)生將減少發(fā)行股票
32、獲取的凈現(xiàn)金收入和資本公積的金額.Netcash=totalsellingpriceshareissuecosts凈現(xiàn)金收入=發(fā)行總價(jià)股票發(fā)行費(fèi)用Additionalcontributedcapital=Netcashstatedcapital資本公積=凈現(xiàn)金收入股本,,Shareissuecosts,Example:Dowindustrialsells100,000ofitscommonshares,$1parpershare,for$10pershare.Thecompanyshouldpay3%oftotalsellingpriceasshareissuecosts.Netcash=$10100,000(1-3%)=970,000Additionalcontributedcapital=$970,000-$100,000=$870,000Dr.Cash970,000Cr.Commonstock100,000Additionalcontributedcapital-common870,000,,Exercise,P459E10-7,,ThankYou!,
雙語(yǔ)中級(jí)會(huì)計(jì)第七章.ppt
