ronald_love_you 2006-10-5 11:44 PM
Financial Accounting
唔識做 Redemtion of shares 第四 part
請 post the double entry~~
ronald_love_you 2006-10-7 12:09 PM
大家係咪未做??
admin 2006-10-7 04:11 PM
[quote]原帖由 [i]ronald_love_you[/i] 於 2006-10-7 12:09 PM 發表
大家係咪未做?? [/quote]
哈,五樓舊cant 冇功課既Source la ~~
jove 2006-10-9 03:46 PM
我做左啦~
不過唔知啱唔啱.....做左錯都係做左丫....
大家睇下啦.....
Dr. Bank $6000
Cr.OSC $5000
Share Premium 1000
Dr. PSC $3000
P & L 1500
Cr. Bank $4500
($2500係redeem in premium of 50%啦,我見唔到佢話有之前的share premium,所以唔理,剩用p & l的錢去比premium)
(因為issue new share for redemption的錢可以cover晒all payment,所以我冇開 debenture redemption reserve...我估....)
如有需要請開口叫我post晒3條出黎,因為我已經screen好了
[[i] 本帖最後由 jove 於 2006-10-10 09:51 AM 編輯 [/i]]
ronald_love_you 2006-10-9 11:43 PM
我都覺得用 issue of share 所得既 premium 夠找
Rico 2006-10-10 01:06 AM
[quote]原帖由 [i]jove[/i] 於 2006-10-9 03:46 PM 發表
我做左啦~
不過唔知啱唔啱.....做左錯都係做左丫....
大家睇下啦.....
Dr. Bank $6000
Cr.OSC $5000
Share Premium 1000
Dr. PSC ... [/quote]
唔好意思,我有D唔明,請問:
1. 為什么冇啦啦會攪咗個"debenture redemption reserve"出來??
2. 於(iv)第二行不是列明"they had originally been issued at premium of 15%", 為什么你又說"見唔到佢話有之前的share premium"呢??
:Q :Q :Q :Q :Q :Q :Q :Q
[[i] 本帖最後由 Rico 於 2006-10-10 01:10 AM 編輯 [/i]]
Rico 2006-10-10 01:51 AM
To Ronald
跟 P.411
頭三套entries 冇咩難度
第四個開始:
Dr. Share pemium (3000*15%) 450
P&L (B/S 果個SP) 1,000
Cr. PSC redemption 1,450
Dr. PSC Redemption (3,000+1,450) 4,450
Cr. Bank 4,450
唔知中唔中, 請勿不加思索般盡信
[[i] 本帖最後由 Rico 於 2006-10-10 01:53 AM 編輯 [/i]]
jove 2006-10-10 09:46 AM
[quote]原帖由 [i]Rico[/i] 於 2006-10-10 01:06 AM 發表
唔好意思,我有D唔明,請問:
1. 為什么冇啦啦會攪咗個"debenture redemption reserve"出來??
2. 於(iv)第二行不是列明"they had originally been issued at premium of 15%", ... [/quote]
1.我冇debenture redemption reserve呀.....
2.因為我唔sure preference share 的premium係唔係一樣咁計,所以先冇用到sp
因為平時講開的都係OSC的SP來搞OSC
[[i] 本帖最後由 jove 於 2006-10-10 09:53 AM 編輯 [/i]]
jove 2006-10-10 09:51 AM
[quote]原帖由 [i]Rico[/i] 於 2006-10-10 01:51 AM 發表
跟 P.411
頭三套entries 冇咩難度
第四個開始:
Dr. Share pemium (3000*15%) 450
P&L (B/S 果個SP) 1,000
Cr. PSC redemption 1,450
... [/quote]
咁new iusse for redemption果part去左邊呀......而且redeem果d PSC係in 50% premium喎....咁應該係1500premium,而唔係1450囉
Rico 2006-10-10 11:36 AM
更正
[quote]原帖由 [i]jove[/i] 於 2006-10-10 09:51 AM 發表
咁new iusse for redemption果part去左邊呀......而且redeem果d PSC係in 50% premium喎....咁應該係1500premium,而唔係1450囉 [/quote]
第四個開始:
Dr. Share pemium (3000*15%) 450
P&L (3000*50%)-(3000*15%)樓上食淨個數 1,050
Cr. PSC redemption (3,000*50%) 1,500
我意思係提醒你,係都係開"[b]Preference Share[/b] Redemption Reserve"而唔係"[b]Debenture [/b]Redemption Reserve":lol
jove 2006-10-10 10:45 PM
[quote]原帖由 [i]Rico[/i] 於 2006-10-10 11:36 AM 發表
第四個開始:
Dr. Share pemium (3000*15%) 450
P&L (3000*50%)-(3000*15%)樓上食淨個數 1,050
Cr. PSC redemption (3,000*50%) ...
我意思係提醒你,係都係開"[b]Preference Share[/b] Redemption Reserve"而唔係"[b]Debenture [/b]Redemption Reserve"[/quote]
我連[b]Preference Share[/b] Redemption Reserve都冇開(因為我唔知幾時要開)
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