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wyrw · 2025年05月01日

解析完全没看明白,本题考点是什么

* 问题详情,请 查看题干

NO.PZ202208300100000204

问题如下:

Immediately following its business combination with HiQ Printers, the total shareholders’ equity (in thousands) on Suburban’s consolidated financial statements is closest to:

选项:

A.$532,200.00 B.$577,000.00 C.$571,800.00

解释:

Solution

B is correct. The shareholders’ equity section of the post-acquisition consolidated balance sheet will consist of the capital stock and retained earnings account of the parent and the non-controlling interest of the minority shareholders. Under US GAAP, the value of the non-controlling interest is equal to the non-controlling interest’s proportionate share of the subsidiary’s fair value.

A: Amount paid for 60% interest = 60% × $14/share × 8,000,000 shares = $67,200 thousand

Fair value of subsidiary = 8 million shares × $14/share = $112,000 thousand

B: Non-controlling interest = $112,000 × (1 – 0.60) = $44,800 thousand

A is incorrect. It ignores the non-controlling interest but adds the new shares plus Suburban’s original capital stock plus retained earnings: 347,200 + 185,000= 532,200.

A: Amount paid for 60% interest = 60% × $14/share × 8,000,000 shares = $67,200 thousand

C is incorrect. It uses partial goodwill method to determine the non-controlling interest, which is allowable under IFRS but not under US GAAP.

A: Amount paid for 60% interest = 60% × $14/share × 8,000,000 shares = $67,200 thousand

Fair Value of Subsidiary’s net assets = $99,000 thousand

B: Non-controlling interest of FV of sub’s net assets = 99,000 × (1 – 0.60) = $39,600 thousand

解题时,仅理解到因为比例达到60%,需要按控股方式记账

那对于母公司来说,所有者权益=股本+留存收益+少数股东权益,前两个题干给了,少数股东权益=(1-持股比例)*子公司的所有者权益

这个思路错在哪里

1 个答案

王园圆_品职助教 · 2025年05月01日

同学你好,因为这道题比较特别——母公司不是用现金购买子公司的,而是发新股再购买的

你可以看成母公司经历了两个过程:

1.发新股,此时母公司的equity增加,同时cash增加——这部分equity增加就都在capital stock上,增加的相当于是购买60%子公司净资产所支付的钱的金额,即 “Amount paid for 60% interest = 60% × $14/share × 8,000,000 shares = $67,200 thousand”

2.购买子公司,此时母公司cash减少,同时合并进子公司全部的资产和负债,由于母公司只买了部分而不是全部的子公司equity,但合并的时候却合并全部的子公司资产负债,所以最后再增加一个minority interest以增加自己的equity从而调平资产负债表——这部分就是新增加的minority interest的部分,即“Non-controlling interest = $112,000 × (1 – 0.60) = $44,800 thousand”

所以最后计算母公司equity的时候,需要在原本的equity基础上,增加Amount paid for 60% interest Non-controlling interest 两个部分

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NO.PZ202208300100000204问题如下Immeately following its business combination with HiQ Printers, the totshareholrs’ equity (in thousan) on Suburban’s consolitefinancistatements is closest to:A.$532,200.00B.$577,000.00C.$571,800.00SolutionB is correct. The shareholrs’ equity section of the post-acquisition consolitebalansheet will consist of the capitstoanretaineearnings account of the parent anthe non-controlling interest of the minority shareholrs. Unr US GAAP, the value of the non-controlling interest is equto the non-controlling interest’s proportionate share of the subsiary’s fair value.Amount paifor 60% interest = 60% × $14/share × 8,000,000 shares = $67,200 thousanair value of subsiary = 8 million shares × $14/share = $112,000 thousan: Non-controlling interest = $112,000 × (1 – 0.60) = $44,800 thousan is incorrect. It ignores the non-controlling interest but as the new shares plus Suburban’s origincapitstoplus retaineearnings: 347,200 + 185,000= 532,200.Amount paifor 60% interest = 60% × $14/share × 8,000,000 shares = $67,200 thousan is incorrect. It uses partigooill methoto termine the non-controlling interest, whiis allowable unr IFRS but not unr US GAAP.Amount paifor 60% interest = 60% × $14/share × 8,000,000 shares = $67,200 thousanair Value of Subsiary’s net assets = $99,000 thousan: Non-controlling interest of FV of sub’s net assets = 99,000 × (1 – 0.60) = $39,600 thousan公司持股60%,但问题没提到总股本数,只说了流通股数量,可以直接60%*8m计算母公司持股数量吗?

2023-05-18 12:59 1 · 回答

NO.PZ202208300100000204 问题如下 Immeately following its business combination with HiQ Printers, the totshareholrs’ equity (in thousan) on Suburban’s consolitefinancistatements is closest to: A.$532,200.00 B.$577,000.00 C.$571,800.00 SolutionB is correct. The shareholrs’ equity section of the post-acquisition consolitebalansheet will consist of the capitstoanretaineearnings account of the parent anthe non-controlling interest of the minority shareholrs. Unr US GAAP, the value of the non-controlling interest is equto the non-controlling interest’s proportionate share of the subsiary’s fair value.Amount paifor 60% interest = 60% × $14/share × 8,000,000 shares = $67,200 thousanair value of subsiary = 8 million shares × $14/share = $112,000 thousan: Non-controlling interest = $112,000 × (1 – 0.60) = $44,800 thousan is incorrect. It ignores the non-controlling interest but as the new shares plus Suburban’s origincapitstoplus retaineearnings: 347,200 + 185,000= 532,200.Amount paifor 60% interest = 60% × $14/share × 8,000,000 shares = $67,200 thousan is incorrect. It uses partigooill methoto termine the non-controlling interest, whiis allowable unr IFRS but not unr US GAAP.Amount paifor 60% interest = 60% × $14/share × 8,000,000 shares = $67,200 thousanair Value of Subsiary’s net assets = $99,000 thousan: Non-controlling interest of FV of sub’s net assets = 99,000 × (1 – 0.60) = $39,600 thousan 这道题的整体都没看明白,望老师能用中文,帮忙梳理一下这个考点的要点

2023-03-09 16:05 3 · 回答