# boards

Accounting版 - FAR 问题请教：关于 cumulative preferred stock dividends的

EPS and cumulative Preferred stock请大家帮忙看看这道折磨人的题目呢
Help!!!再问一道AUD的题目

FAR这题为何不用weighted average算shares of common stock,而是直接加呢？请教一个llc的报税问题

CPA exam question on FAR Asking for help.SHARE BECKER

 1 (共1页)
 m*******m发帖数: 127 1Georgia, Inc. has an authorized capital of 1,000 shares of \$100 par, 8% cumulative preferred stock and 100,000 shares of \$10 par common stock. The equity account balances at December 31, year 2, are as follows: Cumulative preferred stock \$ 50,000 Common stock 90,000 Additional paid-in capital 9,000 Retained earnings 13,000 Treasury stock, common—100 shares at cost (2,000) \$ 160,000 Dividends on preferred stock are in arrears for the year year 2. The book value of a share of common stock at December 31, year 2, should be \$11.78 \$11.91 \$12.22 \$12.36 This answer is correct. Book value (BV) per share of common stock is: BV per share = Common stockholders’ equity/Outstanding shares. The amount allocated to preferred stock (PS), calculated below, is deducted from total stockholders’ equity to obtain common stockholders’ equity. Par value of PS outstanding + 2000 dividends in arrears = Amount allocated to preferred stock \$50,000 + (8%) (\$50,000) = \$54,000 The remaining unallocated owners’ equity is \$106,000 (\$160,000 total owners ’ equity − \$54,000 PS’s share). Georgia has issued 9,000 shares of stock (\$90,000 total par value/\$10 par per share), and 100 shares are held in treasury, leaving 8,900 shares outstanding. Thus BV per share is \$11.91 (\$106,000/8,900 shares). 这个题的解释里面： 为什么 “2000 dividends in arrears 的计算是 8%*\$50，000 而不是8% 100，000preferred stock”， 请这里考过CPA FAR的前辈帮忙分析下，谢谢 啦！ m****i发帖数: 1401 2Authorized 不等于outstanding. 100,000是authorized, 50,000才是o/s
 1 (共1页)

SHARE 2011版AUD, REG, FAR的光盘（PHILA 或是 CHARLOTTESVILLE，VA地区）请教equity method year 2计算问题
[Share] 刚购得2011Beker FAR & AUD Textbook的影印版－－乐意分享CPA exam question on FAR Asking for help.

EPS and cumulative Preferred stock请大家帮忙看看这道折磨人的题目呢
Help!!!再问一道AUD的题目