c*********9
发帖数: 709 | 1 MArble corporation had the following balances in its stockholders equity
accounts at December 31, 2010.
common stock, $10 par, 50,000 shares authorized, 20,000 shares issued...$200
,000
paid-in capital in excess of par value, common......250,000
retained eranings.......500,000
treausry stock, 1,000 shares........(20,000)
total stockholders equity..........$930,000
The following transactions occured during 2011:
February 3 - sold and issued 3,000 ahares of common stock for $22 per share
May10 - declared a $0.50 per share dividend on common stock
October - 12 Sold 500 shares of the treausury stock for $20 per share
December - 31 Net income for the year was determined to be $75,000
Based on the above information, prepare a statement of stockholders equity
for 2011.
I just don't understand about May 10 --declared a $ 0.50 per share dividend
on common stock.
The answer: dividend is 11000
my answer is 11500(=0.50 * 23000)
How to get 11000?
Thank you so much! | c*********9
发帖数: 709 | 2 5个包子答谢
200
share
【在 c*********9 的大作中提到】
: MArble corporation had the following balances in its stockholders equity
: accounts at December 31, 2010.
: common stock, $10 par, 50,000 shares authorized, 20,000 shares issued...$200
: ,000
: paid-in capital in excess of par value, common......250,000
: retained eranings.......500,000
: treausry stock, 1,000 shares........(20,000)
: total stockholders equity..........$930,000
: The following transactions occured during 2011:
: February 3 - sold and issued 3,000 ahares of common stock for $22 per share
| c*********9
发帖数: 709 | 3 total answer is
Begin Retained earning 500,000
net Income 75,000
dividend (11,000)
end retained earning 564,000
Dec 31 2009
equity:
common stock 230,000
PIC 286,000
retained earning 564,000
treasury stock (10,000)
equity: 1,070,000
My answer is:
Begin retained earning 500,000
net income 75,000
dividend(11,500)
end retained earning: 563,500
equity will be 1,069,500 | t*****2
发帖数: 85 | 4 There is 1000 shares of Treasury stock which is not pay a dividend.
Number of outstanding shares: 230,000
treasury stock : （10,000）
------------
qualified stock for dividend 220，000
* 0.5
-----------
Dividend 11,000 | n****e
发帖数: 1242 | 5 这块儿没仔细学过
是不是说treasury stock要reduce total common stock啊
所以是20000+3000-1000=22000 shares需要pay dividends | c*********9
发帖数: 709 | 6 the treasury stock 是指的从market 中reacquired 所以要用总共的issued shares
minus the treasury stock shares
so the final share will be 20000+ 3000-1000=22,000
the dividend will be : 0.50 * 22,000=11,000
【在 t*****2 的大作中提到】
: There is 1000 shares of Treasury stock which is not pay a dividend.
: Number of outstanding shares: 230,000
: treasury stock : （10,000）
: ------------
: qualified stock for dividend 220，000
: * 0.5
: -----------
: Dividend 11,000
| n****e
发帖数: 1242 | 7 这个treasury stock在10年底是$20,000 为什么到11年底变了啊
－－噢 知道了 接下来还有transaction
汗 不仔细读题。。。
【在 c*********9 的大作中提到】
: the treasury stock 是指的从market 中reacquired 所以要用总共的issued shares
: minus the treasury stock shares
: so the final share will be 20000+ 3000-1000=22,000
: the dividend will be : 0.50 * 22,000=11,000
| k**y
发帖数: 1379 | 8 五楼解释的对，我忘了treasury stock 不付红利。
【在 n****e 的大作中提到】
: 这块儿没仔细学过
: 是不是说treasury stock要reduce total common stock啊
: 所以是20000+3000-1000=22000 shares需要pay dividends
| f*****0
发帖数: 193 | 9 嘿嘿，早上刚考了这个Treasury Stock 的dividend，晚上就在这看到了。
LZ读书要认真哦，这个是常考的知识点。 | c*********9
发帖数: 709 | 10 谢大侠
明天考试希望一切顺利
包子已送
【在 t*****2 的大作中提到】
: There is 1000 shares of Treasury stock which is not pay a dividend.
: Number of outstanding shares: 230,000
: treasury stock : （10,000）
: ------------
: qualified stock for dividend 220，000
: * 0.5
: -----------
: Dividend 11,000
| c*********9
发帖数: 709 | 11 我也是今天早上考的，但是quiz
明天final exam
现在是头晕眼花眼冒金星，看见做账就想吐
【在 f*****0 的大作中提到】
: 嘿嘿，早上刚考了这个Treasury Stock 的dividend，晚上就在这看到了。
: LZ读书要认真哦，这个是常考的知识点。
| g**********g
发帖数: 18118 | 12 都是很基本的。你到底看没看。
【在 c*********9 的大作中提到】
: 我也是今天早上考的，但是quiz
: 明天final exam
: 现在是头晕眼花眼冒金星，看见做账就想吐
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