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标题: Reading 21:Intercorporate Investments LOS b ～ Q22 [打印本页]

作者: mayanfang1 时间: 2009-1-7 15:39 标题: [2009] Session 5 - Reading 21: Intercorporate Investments LOS b ～ Q22

Q22. Company X owns 15% of company S and exerts significant control over the operations of the company. The book

value of the investment on December 31, 2001, is $48,000. In 2002, company S earned $100,000 and paid

dividends of $20,000. The value of the investment account on December 31, 2002, is:

A) $63,000.

B) $48,000.

C) $60,000.

作者: mayanfang1 时间: 2009-1-7 15:40

答案和详解如下：

Q22. Company X owns 15% of company S and exerts significant control over the operations of the company. The book

value of the investment on December 31, 2001, is $48,000. In 2002, company S earned $100,000 and paid

dividends of $20,000. The value of the investment account on December 31, 2002, is:

A) $63,000.

B) $48,000.

C) $60,000.

Correct answer is C)

Because company X exerts significant control over company S, the investment will be treated using the equity method, even though the ownership is less than the 20% guideline. The value of the investment account is equal to the beginning balance plus the proportionate income of company S minus the dividends received from company S, which equals 48,000 + (0.15 x 100,000) − (0.15 x 20,000) = 60,000.

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