CHNG 2: HP NHT THNG TIN TI CHNH

Bi 14:
Cc gi tr s sch v gi tr hp l ca Cng ty Westmont ngy 01 Thng Ba.
Gi tr

S sch

Hp l

Hng tn kho. . . . . . . . . . . . . . . . . . . $ 630,000

t ai. . . . . . . . . . . . . . . . . . . . . . . . . .750.000
Ta nh. . . . . . . . . . . . . . . . . . . . . . . 1.700.000
Cc mi quan h khch hng. . . . . . . . . . . . -0Cc khon phi tr. . . . . . . . . . . . . . . . (80.000)
C phiu ph thng . . . . . . . . . . . . (2.000.000)
Thng d vn c phn. . . . . . . . . . .. .(500.000)
Li nhun gi li 1/1. . . . . . . . . . . . . (360.000)
Doanh thu. . . . . . . . . . . . . . . . . . . . . .(420.000)
Chi ph. . . . . . . . . . . . . . . . . . . . . . .. . .280.000

$ 600,000
990.000
2.000.000
800.000
(80.000)

Cng ty Arturo tr$4.000.000tin mt v pht hnh 20.000 c phiu thng, mnh gi $2/c
phiu(Gi tr hp l-gi pht hnh l $50 mi c phiu) cho tt c cc c phiu ph thng ca
Westmont sp nhp, sau Westmonts chm dt tn ti nh mt thc th ring bit. Chi ph
pht hnh c phiu l$25.000 v Arturo tr $42,000cho chi ph php l hon tt giao dch.
Hy lp cc bt ton ca Arturo ghi li vic mua liWestmont.
Tr li:(12 pht) (ghi limt cuc sp nhp cng ty)
Bt ton:
Hng tn kho
t
Ta nh
Quan h Khch hng
Li th thng mi

600.000
990.000
2.000.000
800.000
690.000

Cc khonphi tr
C phiu ph thng
Thng d vn
Tin mt

80.000
40.000
960.000
4.000.000

Chi ph dch vchuyn nghip

Tin mt
Thng d vn c phn
Tin mt

42.000
42.000

25.000
25.000

Bi 15:
S dng cc s kin tng t nh trong bi 14, nhng gi s rng Arturo tr tin mt $4.200.000
c c Westmont. Khng c c phiu c pht hnh. Hy lp cc bt ton ca Arturo
ghi li vic mua liWestmont.
Tr li:(12 pht) (ghi limt cuc sp nhp cng ty)

Bt ton:
Hng tn kho
t
Ta nh
Quan h Khch hng

600.000
990.000
2.000.000
800.000

Cc khonphi tr
Tin mt
Li do mua gi hi
Chi ph dch vchuyn nghip
Tin mt

80.000
4.200.000
110.000
42.000
42.000

Bi 16
Sau y l bng thng tin ti chnh ca Cng ty Padrev Cng ty Sol ngy 31/12, bao gm gi tr
hp l cho cc ti khon Cng ty Sol.
Cng ty Padre
Gi tr s sch
Gi tr hp l
Tin. . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 400,000
Cc khon phi thu. . . . . . . . . . . . . . . . . . 220.000
Hng tn kho. . . . . . . . . . . . . . . . . . . . . . .410.000
t ai. . . . . . . . . . . . . . . . . . . . . . . . . . . .600.000
Ta nh v thit b (rng). . . . . . . . . . . . 600.000
Tha thun nhng quyn thng mi. . .220.000
Cc khon phi tr. . . . . . . . . . . . . . . . . .(300.000)
Chi ph phi tr . . . . . . . . . . . . . . . . . . .(90.000)
N di hn. . . . . . . . . . . . . . . . . .(900.000)
C phiu thng- mnh gi $20.(660.000)
C phiu thng- mnh gi $5. . . . . . . .
Thng d vn. . . . . . . . . . . . (70.000)
Li nhun gi li, 1/1. . . . . . . . . . . . . ... (390.000)
Doanh thu. . . . . . . . . . . . . . . . . . . . . . . . (960.000)
Chi ph. . . . . . . . . . . . . . . . . . . . . . . . . .....920.000

Cng ty Sol
Gi tr s sch
$120,000
300.000
210.000
130.000
270.000
190.000
(120.000)
(30.000)
(510.000)

$120,000
300.000
260.000
110.000
330.000
220.000
(120.000)
(30.000)
(510.000)

(210.000)
(90.000)
(240.000)
(330.000)
310.000

Lu : Du ngocch ramt s cn bngtn dng.

Ngy31 thng 12, Padremua lic phiu lu hnhca Solbng cch tr$ 360,000tin mt vpht
hnh10.000c phiu ph thngvigi tr hp ll $40mi c phiu. Padretrchi ph php lvk
tonl $20,000 v tr $5,000chi ph pht hnhc phiu.
Xc nhccgi trscth hin trongbo co ti chnhhp nhtPadrevSolchomi ti khon
clit k sau:Hng tn kho, Doanh thu, t ai, Thng d vn c phn, Cc ta nh vthit b,
Chi ph, Tha thunnhng quyn thng mi, Li nhun gi li ngy 1/1, Li th thng mi.
Tr li: (15 pht) (s d hp nht)

Trong mua li, gi tr hp l ca ti sn v n phi tr ca cng ty con c hp nht (c mt s

gii hn cc trng hp ngoi l). Li th thng mi c bo co mc $80.000, s tin
$760,000 xem xt chuyn nhng vt $680.000 gi tr hp l ca ti sn thun ca Sol mua.
Hng tn kho = $ 670,000 (gi tr s sch ca Padre cng vi gi tr hp l ca Sol)
t = $ 710,000 (gi tr s sch ca Padre cng gi tr hp l ca Sol)
Nh v cc thit b = $ 930,000 (gi tr s sch ca Padre cng gi tr hp l ca Sol)
Tha thun nhng quyn thng mi = $ 440,000 (gi tr s sch ca Padre cng gi tr hp l
ca Sol)
Li th thng mi = $ 80,000 ( tnh trn)
Doanh thu = $ 960.000 (ch c cng ty m hot ng con s c bo co ti ngy mua)
Thng d vn c phn= $ 265,000 (gi tr s sch ca Padre iu chnh do vic pht hnh c
phiu v chi ph pht hnh c phiu).
Chi ph = $ 940.000 (ch c ca cng ty mcng vi cc chi ph lin quan n vic mua li c
bo co ti ngy mua)
Li nhun gi li ngy 1/1 = $ 390,000 (gi tr s sch ca Padre).
Bi 18
Ngy 1/1/2011, Tng cng ty Pinnacle trao i $ 3.200.000 tin mt cho 100 phn trm vt
trib phiu c phiu ca Tng cng ty Strata. Pinnacle k hoch duy tr Strata l mt nhnh
cng ty con vi cc h thng thng tin trng thi v k ton php l ring bit.
Ti ngy mua, Pinnacle chun b cc k hoch phn bgi tr hp l sau y:
Gi tr hp l ca Strata (xem xt chuyn giao). . . . . . . . . $ 3.200.000
S tin mua. . . . . . . . . . . . . . . . . . . . . . . .

2.600.000

Phn vt Gi tr hp l . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 600,000
Phn cho cc ta nh (nh gi thp). . . . . . . . . . $ 300,000
Tha thun c cp php (nh gi qu). . . . . . .(100.000) 200.000
Li th thng mi (khng c thi hn). . . . . . . . . . . . . . . . . . $400,000
Ngay lp tc sau khi kt thc giao dch, Pinnacle v Strata chun bbng cn i k ton t cc
h s ti chnh ring ca h.
Pinnacle

Strata

Tin. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 433,000

$ 122,000

Khon phi thu . . . . . . . . . . . . . . . . . . . .

1.210.000

283.000

Hng tn kho. . . . . . . . . . . . . . . . . . . . . . . . . 1.235.000

350.000

u t trong Strata. . . . . . . . . . . . . . . . . . . . 3.200.000

-0-

Nh cao tng (rng). . . . . . . . . . . . . . . . . . . . 5.572.000

1.845.000

Tha thun cp php. . . . . . . . . . . . . . . . . . . -0-

3.000.000

Li th thng mi. . . . . . . . . . . . . . . . . . . . .350.000

-0-

Tng ti sn . . . . . . . . . . . . . . . . . . . . . . . . . $ 12.000.000

$ 5.600.000

Cc khon phi tr. . . . . . . . . . . . . . . . . . . . . . (300.000)

(375.000)

N di hn . . . . . . . . . . . . . . . . . . . . . . . . (2.700.000)

(2.625.000)

C phiu ph thng . . . . . . . . . . . . . . . . . . . .(3.000.000)

(1.000.000)

APIC. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -0-

(500.000)

Li nhun gi li. . . . . . . . . . . . . . . . . . . . . . (6.000.000)

(1.100.000)

Tng n v vn c phn. . . . . . . . . . . . . $ (12.000.000)

$ (5.600.000)

Hy lp bng cn i k ton hp nht vo ngy mua 1/1/2011.

Tr li (20 pht) (Bng cn i k ton hp nht)*
PINNACLE COMPANY AND CONSOLIDATED SUBSIDIARY STRATA
Worksheet for a Consolidated Balance Sheet
January 1, 2013
Pinnacle

Strata

433,000

122,000

555,000

Khon phi thu

1,210,000

283,000

1,493,000

Hng tn kho

1,235,000

350,000

1,585,000

u t vo Strata

3,200,000

Tin

Adjust. & Elim.

(S)

Consolidated

2,600,000

(A) 600,000
Ta nh (rng)
Tha thun cp php
Li th thng mi
Tng TS

Khon phi tr

5,572,000

1,845,000

3,000,000

350,000

12,000,000

5,600,000

(A) 300,000

7,717,000
(A) 100,000

(A) 400,000

2,900,000
750,000
15,000,000

(300,000)

(375,000)

(675,000)

N di hn

(2,700,000)

(2,625,000)

(5,325,000)

C phiu thng

(3,000,000)

(1,000,000)

(S) 1,000,000

(500,000)

(S) 500,000

(1,100,000)

(S) 1,100,000

Thng d vn
Li nhun gi li
Tng NPT v VCP

0
(6,000,000)
(12,000,000)

(5,600,000)3,300,000 3,300,000

(3,000,000)
0
(6,000,000)
(15,000,000)