intermediate acct test bankch15Word格式.docx

intermediate acct test bankch15Word格式.docx

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equity.

d27.Sourcesofstockholders'

d28.Classificationofstockholders'

d29.Allocationmethodsforalumpsumissuance.

b30.Capitalstockissuedinpaymentofservices.

a31.Costsofissuingcapitalstock.

b32.Creationof"

secretreserves."

aP33.Authorizedshares.

dS34.Parvaluestock.

bS35.Legalrestrictionsforprofitdistributions.

aS36.Acquisitionoftreasuryshares.

dP37.Treasurysharesdefinition.

c38.Purchaseoftreasurystockatgreaterthanparvalue.

MultipleChoice—Conceptual（cont.）

a39.Saleoftreasurystock.

a40.Reissuedtreasurystockatlessthanacquisitioncost.

b41.Reissuedtreasurystockatgreaterthanacquisitioncost.

c42.Effectoftreasurystocktransactions.

c43.Preferredstock—debtfeatures.

b44.Cumulativefeatureofpreferredstock.

bP45.Reportingredeemablestock.

cS46.Reportingdividendsinarrears.

c47.Issuedvs.outstandingcommonstock.

b48.Timingofentrytorecorddividends.

c49.Sharesentitledtoreceiveacashdividend.

c50.Accountingforapropertydividend.

a51.Distributionofapropertydividend.

a52.Liquidatingdividend.

b53.Entrytorecordaliquidatingdividend.

b54.Effectsofastockdividend.

b55.Effectsofastockdividend.

b56.Effectofalargestockdividend.

b57.Largestockdividend.

a58.Smallstockdividend.

a59.Smallstockdividend.

b60.Classificationofstockdividendsdistributable.

b61.Effectofstocksplitsandstockdividends.

c62.Effectofastocksplit.

b63.Disclosuresinthebalancesheet.

a64.Returnoncommonstockequitycalculation.

b65.Payoutratiocalculation.

c66.Bookvaluepershare.

aP67.Computingbookvaluepershare.

c*68.Dividendsandtreasurystock.

a*69.Noncumulativepreferredstockanddividendsinarrears.

a*70.Disclosureofpreferreddividendsinarrears.

PThesequestionsalsoappearintheProblem-SolvingSurvivalGuide.

SThesequestionsalsoappearintheStudyGuide.

*ThistopicisdealtwithinanAppendixtothechapter.

MultipleChoice—Computational

a71.Compositionofstockholders'

b72.Calculationoftotalpaid-incapital.

b73.Allocatingproceedsinlumpsumsales.

c74.Allocatingproceedsinlumpsumsales.

d75.Computingtotalpaid-incapital.

b76.Allocatingproceedsinlumpsumsales.

c77.Allocatingproceedsinlumpsumsales.

MultipleChoice—Computational（cont.）

d78.Computingpaid-incapitalfromtreasurystocktransactions.

d79.Recordingpurchaseoftreasurystock.

b80.Reissuetreasurystock—aboveacquisitioncost.

c81.Reissuetreasurystock—costmethod.

c82.Additionalpaid-incapitalwithtreasurystocktransactions.

d83.Calculationofadditionalpaid-incapital.

c84.Calculationofadditionalpaid-incapital.

a85.Totalstockholders'

equitywithtreasurystocktransactions.

c86.Totalstockholders'

equitywithtreasurystockexchange.

c87.Calculatedividendsforcumulativepreferredshares.

a88.Calculatedividendsforcommonshares.

a89.Calculatedividendsforcommonshares.

c90.Reductioninretainedearningsfrompropertydividends.

d91.Reductioninretainedearningsfrompropertydividends.

b92.Reductioninretainedearningscausedbyapropertydividend.

d93.Reductioninretainedearningsfrompropertydividends.

d94.Reductioninretainedearningsfrompropertydividends.

a95.Decreaseinretainedearningsfromcashandstockdividends.

c96.Calculationofalargestockdividend.

a97.Calculationofasmallstockdividend.

b98.Calculationofasmallstockdividend.

b99.Smallstockdividend'

seffectonretainedearnings.

b100.Balanceofretainedearningsafterasmallstockdividend.

a101.Calculateretainedearningsavailablefordividends.

a102.Calculatedecreaseinretainedearnings.

c103.Calculatethepayoutratio.

a104.Calculatebookvaluepershare.

d105.Usesamedescrip.as101.

d106.Usesamedescrip.as102.

c107.Calculaterateofreturnoncommonstockequity.

c108.Calculateprice-earningsratio.

a109.Calculatedividendspaidtocommonstockholders.

b110.Rateofreturnoncommonstockequity.

c111.Determinetherateofreturnoncommonstockequity.

a112.Determinebookvaluepershare.

b113.Computationofpayoutratio.

b114.Computationofbookvaluepershare.

b*115.Allocationofcashdividendtocommonandpreferredshares.

d*116.Cashdividendsforcumulativepreferredshares.

b*117.Cashdividendsforcumulativeparticipatingpreferredshares.

c*118.Cashdividendallocationwithparticipatingpreferredshares.

b*119.Cashdividendforcumulativepreferredshares.

MultipleChoice—CPAAdapted

d120.Capitalstockissuedinpaymentofservices.

b121.Proceedsfrompreferredstockinlumpsumissue.

c122.Determinepaid-incapitalfromtreasurystock.

b123.Reissuetreasurystock—costmethod.

c124.Effectofthereissuanceoftreasurystock.

d125.Entrytorecordpropertydividendsdeclared.

b126.Effectofaliquidatingdividend.

d127.Effectofastockdividend.

d128.Stockdividendwhenmarketpriceexceedsparvalue.

a129.Balanceofretainedearningsfollowingstockdividend.

c*130.Allocationofcashdividendtocommonandpreferredshares.

Exercises

ItemDescription

E15-131Lumpsumissuanceofstock.

E15-132Treasurystock.

E15-133Treasurystock.

E15-134Treasurystock.

E15-135Treasurystock.

E15-136Stockholders’equity.

E15-137Stockdividends.

E15-138Stockdividendsandstocksplits.

E15-139Computationofselectedratios.

*E15-140Dividendsonpreferredstock.

*E15-141Dividendsonpreferredstock.

PROBLEMS

P15-142Equitytransactions.

P15-143Treasurystocktransactions.

P15-144Stockdividends.

P15-145Equitytransactions.

*P15-146Dividendsonpreferredandcommonstock.

CHAPTERLEARNINGOBJECTIVES

1.Discussthecharacteristicsofthecorporateformoforganization.

2.Identifythekeycomponentsofstockholders'

3.Explaintheaccountingproceduresforissuingsharesofstock.

4.Describetheaccountingfortreasurystock.

5.Explaintheaccountingforandreportingofpreferredstock.

6.Describethepoliciesusedindistributingdividends.

7.Identifythevariousformsofdividenddistributions.

8.Explaintheaccountingforsmallandlargestockdividends,andforstocksplits.

9.Indicatehowtopresentandanalyzestockholders’equity.

*10.Explainthedifferenttypesofpreferredstockdividendsandtheireffectonbookvaluepershare.

SUMMARYOFLEARNINGOBJECTIVESBYQUESTIONS

Item

Type

LearningObjective1

1.

TF

2.

3.

21.

MC

22.

23.

S24.

LearningObjective2

4.

S25.

26.

27.

28.

LearningObjective3

5.

29.

32.

S35.

73.

76.

121.

6.

30.

P33.

71.

74.

77.

131.

E

7.

31.

S34.

72.

75.

120.

142.

P

LearningObjective4

8.

P37.

41.

80.

84.

123.

134.

9.

38.

42.

81.

85.

124.

135.

10.

39.

78.

82.

86.

132.

143.

S36.

40.

79.

83.

122.

133.

LearningObjective5

11.

43.

P45.

87.

89.

12.

44.

S46.

88.

LearningObjective6

13.

14.

LearningObjective7

15.

48.

51.

54.

91.

94.

136.

16.

49.

52.

55.

92.

125.

144.

47.

50.

53.

90.

93.

126.

145.

LearningObjective8

17.

59.

96.

101.

106.

129.

18.

60.

97.

102.

107.

137.

56.

61.

98.

103.

108.

138.

57.

62.

99.

104.

127.

58.

95.

100.

105.

128.

LearningObjective9

19.

63.

65.

P67.

110.

112.

114.

20.

64.

66.

109.

111.

113.

139.

LearningObjective*10

68.

70.

116.

118.

130.

141.

69.

115.

117.

119.

140.

146.

N