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chiara9009 · 2022年11月13日

paid-in capital不是应该是实缴资本,股本溢价/资本公积不是应该是capital surplus吗?

NO.PZ2016012101000106

问题如下:

Jaderong Plinkett Stores reported net income of $25 million. The company has no outstanding debt. Using the following information from the comparative balance sheets (in millions), what should the company report in the financing section of the statement of cash flows in 2010?

选项:

A.

Issuance of common stock of $42 million; dividends paid of $10 million.

B.

Issuance of common stock of $38 million; dividends paid of $10 million.

C.

Issuance of common stock of $42 million; dividends paid of $40 million.

解释:

A  is correct.

The increase of $42 million in common stock and additional paid-in capital indicates that the company issued stock during the year. The increase in retained earnings of $15 million indicates that the company paid $10 million in cash dividends during the year, determined as beginning retained earnings of $100 million plus net income of $25 million minus ending retained earnings of $115 million, which equals $10 million in cash dividends.

解析:2010年common stock和paid-in capital common stock都增加了,说明当年公司发了新股,会带来CFF的流入,2是新发行股票面值部分带来的收入,40是超过面值部分的溢价,总流入金额是二者之和即2+40=42。Dividend paid可以用RE的BASE法则计算,100+NI-dividend=115,NI根据题目已知是25,可算出dividend=10。

根据题目的表述怎么变成paid-in capital变成股本溢价了,还是additional paid-in capital common stock相当于capital surplus?

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lynn_品职助教 · 2022年11月13日

嗨,努力学习的PZer你好:


paid-in capital不是应该是实缴资本,股本溢价/资本公积不是应该是capital surplus吗?


对,没错。同学理解的是对的,contributed capital 包含了paid-in capital和additional paid-in capital


比如公司新发行了股票100万股,每股5块钱。

其中面值1,那么100*1=100万就是common stock,超过面值的部分是溢价,称为additional paid in capital,即(5-1)*100=400万


所以是的,additional paid-in capital common stock相当于capital surplus。

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NO.PZ2016012101000106问题如下Jarong Plinkett Stores reportenet income of $25 million. The company hno outstanng bt. Using the following information from the comparative balansheets (in millions), whshoulthe company report in the financing section of the statement of cash flows in 2010?A.Issuanof common stoof $42 million; vin paiof $10 million.B.Issuanof common stoof $38 million; vin paiof $10 million.C.Issuanof common stoof $42 million; vin paiof $40 million.is correct.The increase of $42 million in common stoanaitionpaiin capitincates ththe company issuestoring the year. The increase in retaineearnings of $15 million incates ththe company pai$10 million in cash vin ring the year, terminebeginning retaineearnings of $100 million plus net income of $25 million minus enng retaineearnings of $115 million, whiequals $10 million in cash vin.解析2010年common stock和paiin capitcommon stock都增加了,说明当年公司发了新股,会带来CFF的流入,2是新发行股票面值部分带来的收入,40是超过面值部分的溢价,总流入金额是二者之和即2+40=42。vinpai以用RE的BASE法则计算,100+NI-vin115,NI根据题目已知是25,可算出vin10。totequity增加了57、比42多的是什么呢?

2023-05-31 20:52 1 · 回答

NO.PZ2016012101000106 如题。。。。。。。。。。。。。。

2021-12-28 10:25 1 · 回答

这道题只能算得出vinclare$10m,但这道题vin payable信息缺失,所以只能认为是vinpaiin cash是这样吗?

2019-11-29 23:08 2 · 回答

    如果计算CFF的话,是否是 Issuanof Sto- vnt pai= 42-10 =32?

2018-11-03 12:21 1 · 回答