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Introduction to Cisco Sales
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NEW QUESTION: 1
1 년 12 월 31 일에 기업은 다음과 같은 계정 잔액을 갖습니다.
우선주는 누적 적이며 비 참여이며 주당 55 달러의 콜 가격을 가지고 있습니다. 1 월에 모든 기본 설정 공유의 상환을 기록하는 분개
2. 2 년, 통화 규정에 따라
A. 옵션 C
B. 옵션 B
C. 옵션 D
D. 옵션 A
The exercise of the call provision resulted in the redemption of the 10.000 preference shares issued and outstanding at the call price of US 8550.00010.000 shares $55 call price per share). To eliminate the carrying amount of the preference shares and recognize the cash paid in this transaction, the required journal entry is to debit preference shares for US $500.000. debit share premium: preference for US $20.000, and credit cash for US $550.000. The difference of US $30.000$550.000 cash - $520,000 carrying amount of the preference shares) is charged to equity debit retained earnings). No loss is reported because the recognition of a gain or loss on transactions involving an entity's own shares is prohibited.
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