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1、1Copyright?2012PearsonEducationInc.PublishingasPrenticeHallAdvancedAccounting11e(BeamsAnthonyBettinghausSmith)Chapter11ConsolidationTheiesPushDownAccountingCpateJointVenturesMultipleChoiceQuestionsUsethefollowinginfmatio
2、ntoanswerthequestion(s)below.PasfieldCpationacquireda90%interestinSantiniCpationf$90000cashonJanuary12011.ThefollowinginfmationisavailablefSantiniatthattime.BookValueFairValueDifferenceCurrentassets$40000$50000$10000Plan
3、tassets600007500015000Liabilities(50000)(50000)0assets$50000$750001)UndertheentitytheyaconsolidatedbalancesheetpreparedimmediatelyafterthebusinesscombinationwillshowgoodwillofA)$15000.B)$22500.C)$25000.D)$32500.Answer:CE
4、xplanation:C)ImputedvalueofSantini($9000090%)$100000Less:Fairvalueofassetsacquired(75000)Goodwill$25000Objective:LO1Difficulty:Moderate2)Undertheentitytheyaconsolidatedbalancesheetpreparedimmediatelyafterthebusinesscombi
5、nationwillshownoncontrollinginterestofA)$5000.B)$7500.C)$9000.D)$10000.Answer:DExplanation:D)ImputedvalueofSantini($9000090%)$100000Noncontrollinginterestpercentage10%Noncontrollinginterest$10000Objective:LO1Difficulty:M
6、oderate3Copyright?2012PearsonEducationInc.PublishingasPrenticeHall6)PoesincomefromSarabetundertheequitymethodf2011wasA)$72000.B)$87500.C)$90000.D)$100000.Answer:CExplanation:C)Sarabetsseparateincome$100000Parentownership
7、percentage90%IncomefromSarabettoPoe$90000Objective:LO1Difficulty:ModerateUsethefollowinginfmationtoanswerthequestion(s)below.ParisCpationpurchased80%oftheoutstingvotingcommonstockofSersCpationonJanuary12011atacostof$4000
8、00.ThestockholdersequityofSersCpationonthisdateconsistedof$200000ofCapitalStock$100000ofRetainedEarnings.Bookvalueswereequaltofairvaluesexceptflinventy.ThebookvalueofSerslwas$10000fairvaluewas$22000.ThebookvalueofSersinv
9、entywas$30000fairvaluewas$25000.7)UndertheparentcompanytheywhatamountofgoodwillwasreptedontheconsolidatedbalancesheetatDecember312011A)$148000B)$153000C)$154400D)$160000Answer:CExplanation:C)Purchasepriceof80%interest$40
10、0000Less:Bookvalueacquired($30000080%)240000Excessofcostoverbookvalue$160000Less:Excessallocatedtol($1200080%)(9600)Plus:Excessallocatedtoinventy($500080%)4000Remainderallocatedtogoodwill$154400Objective:LO1Difficulty:Mo
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