作业帮求会计英语试题答案A Company acquired 44% of B Company's voting stock
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求会计英语试题答案
A Company acquired 44% of B Company's voting stock for $220,000 on Jan.2,2010.A's 44% interest in B gave A the ability to exercise significant influence over B's operating and financial policies.During 2010,B earned $100,000 and paid dividends of $50,000.B reported earings of $150,000 for the six months ending June 30,2011,and $200,000 for the year ending Dec.31,2011.On July 1,2011,Asold half of its stock in B for $160,000 cash.B paid dividends of $60,000 on Oct.1,2011.
A Company acquired 44% of B Company's voting stock for $220,000 on Jan.2,2010.A's 44% interest in B gave A the ability to exercise significant influence over B's operating and financial policies.During 2010,B earned $100,000 and paid dividends of $50,000.B reported earings of $150,000 for the six months ending June 30,2011,and $200,000 for the year ending Dec.31,2011.On July 1,2011,Asold half of its stock in B for $160,000 cash.B paid dividends of $60,000 on Oct.1,2011.
A公司于2010年1月2日以22万（美）元收购了B公司44%的有表决权的股票.A公司在B公司这44%的股权使A公司对B公司的运营与财务政策有能力行使重要影响力.2010年B公司盈利10万,分得红利5万.B公司报告截止2011年6月30日的盈利为15万,截止2011年12月31日的盈利为20万.2011年7月1日,A公司将其在B公司的一半股份以16万现金卖掉.B公司于2011年10月1日分得红利6万.
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