美國CPA模擬習題：股東權益、現金流量和比率分析（四）

下載正保會計網校APP 訂閱最新報考消息

來源: 正保會計網校編輯： 2014/09/05 13:28:16　字體：大小

選課中心

書課題助力備考

選課中心

報考指南

報名考試全輔導

報考指南

備考資料

需要的都在這里

免費題庫

為了幫助參加2014年美國cpa考試的學員鞏固知識，提高備考效果，正保會計網校特為大家整理了美國cpa考試模擬試題，幫助廣大考生一起學習一起進步。

　　East Co.issued 1，000 shares of its $5 par common stock to Howe as compensation for 1，000 hours of legal services performed. Howe usually bills $160 per hour for legal services.On the date of issuance，the stock was trading on a public exchange at $140 per share.By what amount should the additional paid-in capital account increase as a result of this transaction？

　　a.$160，000

　　b.$135，000

　　c.$155，000

　　d.$140，000

　　Explanation

　　Choice “b” is correct.The fair market value surrendered for the legal services equals $140，000（$140 × 1，000 shares）。The billing rate is similar to a list price and would be used for valuation purposes if no other information was available. The par value of the stock is $5，000（$5 × 1，000 shares）and the additional paid in capital equals $135，000（$140，000 less $5，000）。

　　Choice “d” is incorrect. $140，000 is the total fair market value that should be allocated to par value and additional paid-in capital.

　　Choice “c” is incorrect.The billing rate is not the appropriate basis for valuation.

　　Choice “a” is incorrect.The billing rate is not the appropriate basis for valuation.

【我要糾錯】責任編輯：小敏