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Accounting版 - FAR 问题请教:关于 cumulative preferred stock dividends的
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CPA exam question on FAR Asking for help.SHARE BECKER
能不能帮我看看这道题有没有想share 2011 CPA 材料的?
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话题: 000话题: stock话题: shares话题: common话题: dividends
1 (共1页)
m*******m
发帖数: 127
1
Georgia, 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
2
Authorized 不等于outstanding. 100,000是authorized, 50,000才是o/s
1 (共1页)
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