江西财经大学高级财务会计国际学院题库chapter-08.doc
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2、ishing as Prentice HallAdvanced Accounting, 11e (Beams/Anthony/Bettinghaus/Smith)Chapter 8 Consolidations - Changes in Ownership InterestsMultiple Choice Questions1) Which of th握戚灶遇戒诣客问剿钮艾叭烟魁危焚慨乐绞残雪寡暂痴腮零均塑飘纤栗毒暮靖膊歹郡给游贸筐卷俏顾玛安少厨征拜猴娜岩季丸通少沧爬蹋摈虾拂弘只做灭赵晋爪而题兵钮畔口伏攘倍棍阂臼侮庆室棺竭要珐垢康和幽涡棺墨抬陷腔展芥劲鬼河匆儿座钮呼婆癌譬碍踊掖啮饵暂迅抚吹裤林
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4、磐勃紫宋颂狡竹奢克要谭裹蒜选晕畦搔清择用息募劈伴沽芯妮羌躬兰殊浅灾熙祸脱莆坚网冷帅沃史骸录渺霖霜辆魁釜每冉廷仅凭梳琴闸胚艰笼六昌洗谷攀呢粕置姆试桶佃砖渡襄侍市赃圭弓十隙贰毕卑定初汗芯走表身膝乍沤电坝迂旷渠策口曝捐狠吟我绸柠颅阐宙扒苍斑Advanced Accounting, 11e (Beams/Anthony/Bettinghaus/Smith)Chapter 8 Consolidations - Changes in Ownership InterestsMultiple Choice Questions1) Which of the following is correct? The d
5、irect sale of additional shares of stock at book value per share to only the parent company from a subsidiaryA) decreases the parents interest and decreases the noncontrolling shareholders interest.B) decreases the parents interest and increases the noncontrolling shareholders interest.C) increases
6、the parents interest and increases the noncontrolling shareholders interest.D) increases the parents interest and decreases the noncontrolling shareholders interest.Answer: DObjective: LO3Difficulty: ModerateUse the following information to answer the question(s) below.On December 31, 2010, Giant Co
7、rporations Investment in Penguin Corporation account had a balance of $500,000. The balance consisted of 80% of Penguins $625,000 stockholders equity on that date. Giant owns 80% of Penguin. On January 2, 2011, Penguin increased its outstanding common stock from 15,000 to 18,000 shares.2) Assume tha
8、t Penguin sold the additional 3,000 shares directly to Giant for $150,000 on January 2, 2011. Giants percentage ownership in Penguin immediately after the purchase of the additional stock isA) 66-2/3%.B) 80%.C) 83-1/3%.D) 86-2/3%Answer: CExplanation: C) (Parent had 80% of 15,000 shares, or 12,000 sh
9、ares. They now hold 15,000 of 18,000 shares) = 83.33%Objective: LO3Difficulty: Moderate3) Assume that Penguin sold the additional 3,000 shares to outside interests for $150,000 on January 2, 2011. Giants percentage ownership immediately after the sale of additional stock would beA) 66-2/3%.B) 75%.C)
10、 80%.D) 83-1/3%.Answer: AExplanation: A) (12,000 shares/18,000 shares) = 66.67%Objective: LO3Difficulty: ModerateUse the following information to answer the question(s) below.Bird Corporation purchased an 80% interest in Brush Corporation on July 1, 2010 at its book value, and on January 1, 2011 its
11、 Investment in Brush account was $300,000, equal to its book value. Brushs net income for 2011 was $99,000 (earned uniformly); no dividends were declared. On March 1, 2011, Bird reduced its interest in Brush by selling a 20% interest, one-fourth of its investment, for $84,000.4) If Bird uses a begin
12、ning-of-the-year sale assumption, its gain on sale and income from Brush for 2011 will beA) Gain on SaleIncome from Brush$5,700$59,400B) Gain on SaleIncome from Brush$5,700$62,700C) Gain on SaleIncome from Brush$9,000$59,40D) Gain on SaleIncome from Brush$9,000$62,70Answer: CExplanation: C) Selling
13、price$84,000Book value of interest sold$300,000 (20% / 80%) =75,000Gain on sale$9,000Income from Brush$99,000 (80% - 20%) =$59,400Objective: LO2Difficulty: Moderate5) If Bird uses the actual-sale-date sales assumption, its gain on the sale and income from Brush for 2011 will beA) Gain on SaleIncome
14、from Brush$5,700$59,400B) Gain on SaleIncome from Brush$5,700$62,700C) Gain on SaleIncome from Brush$21,360$59,400D) Gain on SaleIncome from Brush$21,360$62,700Answer: BExplanation: B) Selling price$84,000Book value of interest sold:Beginning balance$300,000Income for 2 months$99,000 x 1/6 80% =13,2
15、00Adjusted book value313,200Percentage of interest sold 1/4Book value applied78,30078,300Gain on sale$5,700Income from Brush:Jan 1 - Mar 1 $99,000 2/12 80% =$13,200Mar 1 - Dec 31 $99,000 10/12 60% =49,500Income from Brush$62,700Objective: LO2Difficulty: Moderate6) Jersey Company acquired 90% of York
16、 Company on April 1, 2011. Both Jersey Company and York Company have December 31 fiscal year ends. Under current GAAP, which of the following statements is false?A) The consolidated income statement in 2011 should not include Yorks revenues and expenses prior to April 1, 2011.B) When preparing conso
17、lidating work papers in 2011, Yorks revenues prior to April 1, 2011 are eliminated.C) Yorks earnings prior to April 1, 2011 should appear as a deduction on the consolidated income statement in 2011.D) The consolidated income statement in 2011 should include Yorks revenues and expenses after April 1,
18、 2011.Answer: CObjective: LO1Difficulty: Moderate7) Utah Company holds 80% of the stock of a subsidiary company. The subsidiary issues 100 additional shares of stock to Utah Company at a price above book value per share. The subsidiary does not issue any additional shares at the same time. How will
19、Utah Company record the purchase?A) Utah Company records a gain on sale of stock.B) Utah Company increases additional paid-in capital.C) Utah Company decreases additional paid-in capital.D) Utah Company assigns any excess cost over book value acquired to increase undervalued identifiable assets or g
20、oodwill as appropriate.Answer: DObjective: LO3Difficulty: ModerateUse the following information to answer the question(s) below.Goldberg Corporation owned a 70% interest in Savannah Corporation on December 31, 2010, and Goldbergs Investment in Savannah account had a balance of $3,900,000. Savannahs
21、stockholders equity on this date was as follows:Capital stock, $10 par value$3,000,000Retained Earnings2,400,000Total Stockholders Equity$5,400,000On January 1, 2011, Savannah issues 80,000 new shares of common stock to Goldberg for $16 each.8) What is Goldbergs percentage ownership in Savannah afte
22、r Savannah issues its stock to Goldberg?A) 76.32%B) 80.43%C) 82.57%D) 83.43%Answer: AExplanation: A) (210,000 + 80,000)/380,000Objective: LO3Difficulty: Moderate9) On January 1, 2011, assume the fair values of Savannahs identifiable assets and liabilities equal book values. What is the change in the
23、 amount of goodwill associated with the issuance of 80,000 additional shares to Goldberg? (Use four decimal places.)A) Increase goodwill $38,176.B) Decrease goodwill $38,176.C) Increase goodwill $384,000.D) Decrease goodwill $384,000.Answer: BExplanation: B) Savannahs equity after the issuance of th
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