09/07/08 19:19:55 KRhTg8Sf
batic の問題でわからないのがあるんで誰か教えてください。。
xyz co, a calendar-year company, issued the following bonds with detachable stock warrants. Each bond carries one warrant,and each warrant entitles the bondholder to buy one share of $10 par value common stock at $30 par share.
The market value of each stock warrant was $8 at date of issuance.
Face amount $100
Number 1000
Issue price $108000
Face rate 6%
Yield rate 6%
217:名無しさん＠そうだ確定申告に行こう
09/07/08 19:29:22 KRhTg8Sf
Which of following journal entries should ABC make at date of
issuance?
①Dr Cash 100,000
Cr Bond payable 100,000
②Dr Cash 108,000
Cr Bond payable 108,000
③Dr Cash 108,000
Cr Bond payable 100,000
APIC－CS 8,000
④Dr Cash 100,000
APIC-CW 8,000
Cr Bond payable 108,000
⑤Dr Cash 100,000
APIC-CW 8,000
Cr Bond payable 108,000
APIC－CS 8,000
218:名無しさん＠そうだ確定申告に行こう
09/07/08 19:31:40 KRhTg8Sf
↑お願いしますm（_ _）m
ちなみに
detachable stock warrantsは分離型新株引受権証券・・らしいです
219:名無しさん＠そうだ確定申告に行こう
09/07/08 21:31:33 +YB8lcw4
４とみた。
ってか他で質問しろよ。