CHAPTER 15
STOCKHOLDERS’ EQUITY
IFRS questions are available at the end of this chapter.
TRUE-FALSE—Conceptual Answer No. Description
T 1. State a corporation incorporates in.
F 2. Definition of preemptive right.
T 3. Common stock as residual interest.
F 4. Earned capital definition.
T 5. Reporting true no-par stock.
F 6. Allocating proceeds in lump sum sales.
T 7. Accounting for stock issued for noncash consideration.
F 8. Definition of treasury stock.
F 9. Reporting treasury stock under cost method.
T 10. Selling treasury stock below cost.
F 11. Participating preferred stock.
T 12. Callable preferred stock.
T 13. Restricting legal capital.
F 14. Disclosing dividend policy.
F 15. Affect of dividends on total stockholders’ equity.
T 16. Property dividends definition.
T 17. Accounting for small stock dividend.
F 18. Stock splits and large stock dividends.
F 19. Computing rate of return on common stock equity.
T 20. Computing payout ratio.
MULTIPLE CHOICE—Conceptual Answer No. Description
c 21. Nature of stockholders' interest.
b 22. Pre-emptive right.
a 23. Pre-emptive right.
b S24. Definition of legal capital.
c S25. Definition of residual owner.
c 26. Nature of stockholders' equity.
d 27. Sources of stockholders' equity.
d 28. Classification of stockholders' equity.
d 29. Allocation methods for a lump sum issuance.
b 30. Capital stock issued in payment of services.
a 31. Costs of issuing capital stock.
b 32. Creation of "secret reserves."
a P33. Authorized shares.
d S34. Par valu
e stock.
b S35. Legal restrictions for profit distributions.
a S36. Acquisition of treasury shares.
d P37. Treasury shares definition.
c 38. Purchase of treasury stock at greater than par value.
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Test Bank for Intermediate A ccounting, Fourteenth Edition
MULTIPLE CHOICE—Conceptual (cont.) Answer No. Description
a 39. Sale of treasury stock.
a 40. Reissued treasury stock at less than acquisition cost.
b 41. Reissued treasury stock at greater than acquisition cost.
c 42. Effect of treasury stock transactions.
c 43. Preferre
d stock—debt features.
b 44. Cumulative feature of preferred stock.
b P45. Reporting redeemable stock.
c S46. Reporting dividends in arrears.
c 47. Issue
d vs. outstanding common stock.
b 48. Timing of entry to record dividends.
c 49. Shares entitle
d to receiv
e a cash dividend.
c 50. Accounting for a property dividend.
a 51. Distribution of a property dividend.
a 52. Liquidating dividend.
b 53. Entry to record a liquidating dividend.
b 54. Effects of a stock dividend.
b 55. Effects of a stock dividend.
b 56. Effect of a large stock dividend.
b 57. Large stock dividend.
a 58. Small stock dividend.
a 59. Small stock dividend.
b 60. Classification of stock dividends distributable.
b 61. Effect of stock splits and stock dividends.
c 62. Effect of a stock split.
b 63. Disclosures in the balance sheet.
a 64. Return on common stock equity calculation.
b 65. Payout ratio calculation.
c 66. Book value per share.
a P67. Computing book value per share.
c *68. Dividends an
d treasury stock.
a *69. Noncumulative preferred stock and dividends in arrears.
a *70. Disclosure of preferred dividends in arrears.
P These questions also appear in the Problem-Solving Survival Guide.
S These questions also appear in the Study Guide.
*This topic is dealt with in an Appendix to the chapter.
MULTIPLE CHOICE—Computational Answer No. Description
a 71. Composition of stockholders' equity.
b 72. Calculation of total paid-in capital.
b 73. Allocating proceeds in lump sum sales.
c 74. Allocating proceeds in lump sum sales.
d 75. Computing total paid-in capital.
b 76. Allocating proceeds in lump sum sales.
c 77. Allocating proceeds in lump sum sales.
Stockholders’ Equity15 - 3
MULTIPLE CHOICE—Computational (cont.)
Answer No. Description
d 78. Computing paid-in capital from treasury stock transactions.
d 79. Recording purchas
e o
f treasury stock.
b 80. Reissue treasury stock—above acquisition cost.
c 81. Reissue treasury stock—cost method.
c 82. Additional paid-in capital with treasury stock transactions.
d 83. Calculation of additional paid-in capital.
c 84. Calculation of additional paid-in capital.
a 85. Total stockholders' equity with treasury stock transactions.
c 86. Total stockholders' equity with treasury stock exchange.
c 87. Calculate dividends for cumulative preferre
d shares.
a 88. Calculate dividends for common shares.
a 89. Calculate dividends for common shares.
c 90. Reduction in retaine
d earnings from property dividends.
d 91. Reduction in retained earnings from property dividends.
b 92. Reduction in retained earnings caused by a property dividend.
d 93. Reduction in retained earnings from property dividends.
d 94. Reduction in retained earnings from property dividends.
a 95. Decrease in retained earnings from cash and stock dividends.
c 96. Calculation of a large stock dividend.
a 97. Calculation of a small stock dividend.
b 98. Calculation of a small stock dividend.
b 99. Small stock dividend's effect on retained earnings.
b 100. Balance of retained earnings after a small stock dividend.
a 101. Calculate retained earnings available for dividends.
a 102. Calculate decrease in retained earnings.
c 103. Calculate the payout ratio.
a 104. Calculate book value per share.
d 105. Us
e same descrip. as 101.
d 106. Us
e same descrip. as 102.
c 107. Calculate rate of return on common stock equity.
c 108. Calculate price-earnings ratio.
a 109. Calculate dividends paid to common stockholders.
b 110. Rate of return on common stock equity.
c 111. Determine the rate of return on common stock equity.
a 112. Determine book value per share.
b 113. Computation of payout ratio.
b 114. Computation of book value per share.
b *115. Allocation of cash dividend to common and preferred shares.
d *116. Cash dividends for cumulativ
e preferred shares.
b *117. Cash dividends for cumulative participating preferred shares.
c *118. Cash dividen
d allocation with participating preferred shares.
b *119. Cash dividend for cumulative preferred shares.
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MULTIPLE CHOICE—CPA Adapted Answer No. Description
d 120. Capital stock issued in payment of services.
b 121. Proceeds from preferred stock in lump sum issue.
c 122. Determine paid-in capital from treasury stock.
b 123. Reissue treasury stock—cost method.
c 124. Effect of the reissuance of treasury stock.
d 125. Entry to record property dividends declared.
b 126. Effect of a liquidating dividend.
d 127. Effect of a stock dividend.
d 128. Stock dividend when market pric
e exceeds par value.
a 129. Balance of retained earnings following stock dividend.
c *130. Allocation of cash dividen
d to common and preferred shares.
EXERCISES
Item Description
E15-131 Lump sum issuance of stock.
E15-132 Treasury stock.
E15-133 Treasury stock.
E15-134 Treasury stock.
E15-135 Treasury stock.
E15-136 Stockholders’ equity.
E15-137 Stock dividends.
E15-138 Stock dividends and stock splits.
E15-139 Computation of selected ratios.
*E15-140 Dividends on preferred stock.
*E15-141 Dividends on preferred stock.
PROBLEMS
Item Description
P15-142 Equity transactions.
P15-143 Treasury stock transactions.
P15-144 Stock dividends.
P15-145 Equity transactions.
*P15-146 Dividends on preferred and common stock.
Stockholders’ Equity15 - 5 CHAPTER LEARNING OBJECTIVES
1. Discuss the characteristics of the corporate form of organization.
2. Identify the key components of stockholders' equity.
3. Explain the accounting procedures for issuing shares of stock.
4. Describe the accounting for treasury stock.
5. Explain the accounting for and reporting of preferred stock.
6. Describe the policies used in distributing dividends.
7. Identify the various forms of dividend distributions.
8. Explain the accounting for small and large stock dividends, and for stock splits.
9. Indicate how to present and analyze stockholders’ equity.
*10. Explain the different types of preferred stock dividends and their effect on book value per share.
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SUMMARY OF LEARNING OBJECTIVES BY QUESTIONS
Note: TF = True-False
MC = Multiple Choice
E = Exercise
P = Problem
Stockholders’ Equity15 - 7
TRUE-FALSE—Conceptual
1. A corporation is incorporated in only one state regardless of the number of states in which
it operates.
2. The preemptive right allows stockholders the right to vote for directors of the company.
3. Common stock is the residual corporate interest that bears the ultimate risks of loss.
4. Earned capital consists of additional paid-in capital and retained earnings.
5. True no-par stock should be carried in the accounts at issue price without any additional
paid-in capital reported.
6. Companies allocate the proceeds received from a lump-sum sale of securities based on
the securities’ par values.
7. Companies should record stock issued for services or noncash property at either the fair
value of the stock issued or the fair value of the consideration received.
8. Treasury stock is a company’s own stock that has been reacquired and retired.
9. The cost method records all transactions in treasury shares at their cost and reports the
treasury stock as a deduction from capital stock.
10. When a corporation sells treasury stock below its cost, it usually debits the difference
between cost and selling price to Paid-in Capital from Treasury Stock.
11. Participating preferred stock requires that if a company fails to pay a dividend in any year,
it must make it up in a later year before paying any common dividends.
12. Callable preferred stock permits the corporation at its option to redeem the outstanding
preferred shares at stipulated prices.
13. The laws of some states require that corporations restrict their legal capital from
distribution to stockholders.
14. The SEC requires companies to disclose their dividend policy in their annual report.
15. All dividends, except for liquidating dividends, reduce the total stockholders’ equity of a
corporation.
16. Dividends payable in assets of the corporation other than cash are called property
dividends or dividends in kind.
17. When a stock dividend is less than 20-25 percent of the common stock outstanding, a
company is required to transfer the fair value of the stock issued from retained earnings.
18. Stock splits and large stock dividends have the same effect on a company’s retained
earnings a nd total stockholders’ equity.
Test Bank for Intermediate A ccounting, Fourteenth Edition
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19. The rate of return on common stock equity is computed by dividing net income by the
average common stockholders’ equity.
20. The payout ratio is determined by dividing cash dividends paid to common stockholders
by net income available to common stockholders.
MULTIPLE CHOICE—Conceptual
21. The residual interest in a corporation belongs to the
a. management.
b. creditors.
c. common stockholders.
d. preferred stockholders.
22. The pre-emptive right of a common stockholder is the right to
a. share proportionately in corporate assets upon liquidation.
b. share proportionately in any new issues of stock of the same class.
c. receive cash dividends before they are distributed to preferred stockholders.
d. exclude preferred stockholders from voting rights.
23. The pre-emptive right enables a stockholder to
a. share proportionately in any new issues of stock of the same class.
b. receive cash dividends before other classes of stock without the pre-emptive right.
c. sell capital stock back to the corporation at the option of the stockholder.
d. receive the same amount of dividends on a percentage basis as the preferred
stockholders.
S24. In a corporate form of business organization, legal capital is best defined as
a. the amount of capital the state of incorporation allows the company to accumulate
over its existence.
b. the par value of all capital stock issued.
c. the amount of capital the federal government allows a corporation to generate.
d. the total capital raised by a corporation within the limits set by the Securities and
Exchange Commission.
Stockholders’ Equity15 - 9 S25. Stockholders of a business enterprise are said to be the residual owners. The term residual owner means that shareholders
a. are entitled to a dividend every year in which the business earns a profit.
b. have the rights to specific assets of the business.
c. bear the ultimate risks and uncertainties and receive the benefits of enterprise
ownership.
d. can negotiate individual contracts on behalf of the enterpris
e.
26. Total stockholders' equity represents
a. a claim to specific assets contributed by the owners.
b. the maximum amount that can be borrowed by the enterprise.
c. a claim against a portion of the total assets of an enterprise.
d. only the amount of earnings that have been retained in the business.
27. A primary source of stockholders' equity is
a. income retained by the corporation.
b. appropriated retained earnings.
c. contributions by stockholders.
d. both income retained by the corporation and contributions by stockholders.
28. Stockholders' equity is generally classified into two major categories:
a. contributed capital and appropriated capital.
b. appropriated capital and retained earnings.
c. retained earnings and unappropriated capital.
d. earned capital and contributed capital.
29. The accounting problem in a lump sum issuance is the allocation of proceeds between the
classes of securities. An acceptable method of allocation is the
a. pro forma method.
b. proportional method.
c. incremental metho
d.
d. either the proportional method or the incremental method.
30. When a corporation issues its capital stock in payment for services, the least appropriate
basis for recording the transaction is the
a. market value of the services received.
b. par value of the shares issued.
c. market value of the shares issue
d.
d. Any of these provides an appropriate basis for recording the transaction.
31. Direct costs incurred to sell stock such as underwriting costs should be accounted for as
1. a reduction of additional paid-in capital.
2. an expense of the period in which the stock is issued.
3. an intangible asset.
a. 1
b. 2
c. 3
d. 1 or 3
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Test Bank for Intermediate A ccounting, Fourteenth Edition
32. A "secret reserve" will be created if
a. inadequate depreciation is charged to income.
b. a capital expenditure is charged to expense.
c. liabilities are understate
d.
d. stockholders' equity is overstated.
P33. Which of the following represents the total number of shares that a corporation may issue under the terms of its charter?
a. authorized shares
b. issued shares
c. unissued shares
d. outstanding shares
S34. Stock that has a fixed per-share amount printed on each stock certificate is called
a. stated value stock.
b. fixed value stock.
c. uniform value stock.
d. par value stock.
S35. Which of the following is not a legal restriction related to profit distributions by a corporation?
a. The amount distributed to owners must be in compliance with the state laws governing
corporations.
b. The amount distributed in any one year can never exceed the net income reported for
that year.
c. Profit distributions must be formally approved by the board of directors.
d. Dividends must be in full agreement with the capital stock contracts as to preferences
and participation.
S36. In January 2012, Finley Corporation, a newly formed company, issued 10,000 shares of its $10 par common stock for $15 per share. On July 1, 2012, Finley Corporation reacquired 1,000 shares of its outstanding stock for $12 per share. The acquisition of these treasury shares
a. decreased total stockholders' equity.
b. increased total stockholders' equity.
c. did not change total stockholders' equity.
d. decreased the number of issued shares.
P37. Treasury shares are
a. shares held as an investment by the treasurer of the corporation.
b. shares held as an investment of the corporation.
c. issued and outstanding shares.
d. issued but not outstanding shares.
38. When treasury stock is purchased for more than the par value of the stock and the cost
method is used to account for treasury stock, what account(s) should be debited?
a. Treasury stock for the par value and paid-in capital in excess of par for the excess of
the purchase price over the par value.
b. Paid-in capital in excess of par for the purchase price.
c. Treasury stock for the purchase price.
d. Treasury stock for the par value and retained earnings for the excess of the purchase
price over the par value.
Stockholders’ Equity15 - 11
39. ―Gains" on sales of treasury stock (using the cost method) should be credited to
a. paid-in capital from treasury stock.
b. capital stock.
c. retained earnings.
d. other incom
e.
40. Porter Corp. purchased its own par value stock on January 1, 2012 for $20,000 and
debited the treasury stock account for the purchase price. The stock was subsequently sold for $12,000. The $8,000 difference between the cost and sales price should be recorded as a deduction from
a. additional paid-in capital to the extent that previous net "gains" from sales of the same
class of stock are included therein; otherwise, from retained earnings.
b. additional paid-in capital without regard as to whether or not there have been previous
net "gains" from sales of the same class of stock included therein.
c. retained earnings.
d. net incom
e.
41. How should a "gain" from the sale of treasury stock be reflected when using the cost
method of recording treasury stock transactions?
a. As ordinary earnings shown on the income statement.
b. As paid-in capital from treasury stock transactions.
c. As an increase in the amount shown for common stock.
d. As an extraordinary item shown on the income statement.
42. Which of the following best describes a possible result of treasury stock transactions by a
corporation?
a. May increase but not decrease retained earnings.
b. May increase net income if the cost method is used.
c. May decrease but not increase retained earnings.
d. May decrease but not increase net incom
e.
43. Which of the following features of preferred stock makes the security more like debt than
an equity instrument?
a. Participating
b. Voting
c. Redeemable
d. Noncumulative
44. The cumulative feature of preferred stock
a. limits the amount of cumulative dividends to the par value of the preferred stock.
b. requires that dividends not paid in any year must be made up in a later year before
dividends are distributed to common shareholders.
c. means that the shareholder can accumulate preferred stock until it is equal to the par
value of common stock at which time it can be converted into common stock.
d. enables a preferred stockholder to accumulate dividends until they equal the par value
of the stock and receive the stock in place of the cash dividends.
P45. According to the FASB, redeemable preferred stock should be
a. included with common stock.
b. included as a liability.
c. excluded from the stockholders’ equity heading.
d. included as a contra item in stockholders' equity.
Test Bank for Intermediate A ccounting, Fourteenth Edition
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S46. Cumulative preferred dividends in arrears should be shown in a corporation's balance sheet as
a. an increase in current liabilities.
b. an increase in stockholders' equity.
c. a footnote.
d. an increase in current liabilities for the current portion and long-term liabilities for the
long-term portion.
47. At the date of the financial statements, common stock shares issued would exceed
common stock shares outstanding as a result of the
a. declaration of a stock split.
b. declaration of a stock dividend.
c. purchase of treasury stock.
d. payment in full of subscribed stock.
48. An entry is not made on the
a. date of declaration.
b. date of record.
c. date of payment.
d. An entry is made on all of these dates.
49. Cash dividends are paid on the basis of the number of shares
a. authorized.
b. issued.
c. outstanding.
d. outstanding less the number of treasury shares.
50. Which of the following statements about property dividends is not true?
a. A property dividend is usually in the form of securities of other companies.
b. A property dividend is also called a dividend in kind.
c. The accounting for a property dividend should be based on the carrying value (book
value) of the nonmonetary assets transferred.
d. All of these statements are tru
e.
51. Houser Corporation owns 4,000,000 shares of stock in Baha Corporation. On December
31, 2012, Houser distributed these shares of stock as a dividend to its stockholders. This is an example of a
a. property dividend.
b. stock dividend.
c. liquidating dividen
d.
d. cash dividend.
52. A dividend which is a return to stockholders of a portion of their original investments is a
a. liquidating dividend.
b. property dividend.
c. liability dividen
d.
d. participating dividend.
Stockholders’ Equity15 - 13 53. A mining company declared a liquidating dividend. The journal entry to record the
declaration must include a debit to
a. Retained Earnings.
b. a paid-in capital account.
c. Accumulated Depletion.
d. Accumulated Depreciation.
54. If management wishes to "capitalize" part of the earnings, it may issue a
a. cash dividend.
b. stock dividend.
c. property dividen
d.
d. liquidating dividend.
55. Which dividends do not reduce stockholders' equity?
a. Cash dividends
b. Stock dividends
c. Property dividends
d. Liquidating dividends
56. The declaration and issuance of a stock dividend larger than 25% of the shares previously
outstanding
a. increases common stock outstanding and increases total stockholders' equity.
b. decreases retained earnings but does not change total stockholders' equity.
c. may increase or decrease paid-in capital in excess of par but does not change total
stockholders' equity.
d. increases retained earnings and increases total stockholders' equity.
57. Quirk Corporation issued a 100% stock dividend of its common stock which had a par
value of $10 before and after the dividend. At what amount should retained earnings be capitalized for the additional shares issued?
a. There should be no capitalization of retained earnings.
b. Par value
c. Fair value on the declaration date
d. Fair value on the payment date
58. The issuer of a 5% common stock dividend to common stockholders preferably should
transfer from retained earnings to contributed capital an amount equal to the
a. fair value of the shares issued.
b. book value of the shares issued.
c. minimum legal requirements.
d. par or stated value of the shares issued.
59. At the date of declaration of a small common stock dividend, the entry should not include
a. a credit to Common Stock Dividend Payable.
b. a credit to Paid-in Capital in Excess of Par.
c. a debit to Retained Earnings.
d. All of these are acceptabl
e.
Test Bank for Intermediate A ccounting, Fourteenth Edition
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60. The balance in Common Stock Dividend Distributable should be reported as a(n)
a. deduction from common stock issued.
b. addition to capital stock.
c. current liability.
d. contra current asset.
61. A feature common to both stock splits and stock dividends is
a. a transfer to earned capital of a corporation.
b. that there is no effect on total stockholders' equity.
c. an increase in total liabilities of a corporation.
d. a reduction in the contributed capital of a corporation.
62. What effect does the issuance of a 2-for-1 stock split have on each of the following?
Par Value per Share Retained Earnings
a. No effect No effect
b. Increase No effect
c. Decrease No effect
d. Decrease Decrease
63. Which one of the following disclosures should be made in the equity section of the
balance sheet, rather than in the notes to the financial statements?
a. Dividend preferences
b. Liquidation preferences
c. Call prices
d. Conversion or exercise prices
64. The rate of return on common stock equity is calculated by dividing
a. net income less preferred dividends by average common stockholders’ equity.
b. net income by average common stockholders’ equit y.
c. net income less preferred dividends by ending common stockholders’ equity.
d. net income by ending common stockholders’ equity.
65. The payout ratio can be calculated by dividing
a. dividends per share by earnings per share.
b. cash dividends by net income less preferred dividends.
c. cash dividends by market price per share.
d. dividends per share by earnings per share and dividing cash dividends by net income
less preferred dividends.
66. Younger Company has outstanding both common stock and nonparticipating, non-
cumulative preferred stock. The liquidation value of the preferred is equal to its par value.
The book value per share of the common stock is unaffected by
a. the declaration of a stock dividend on preferred payable in preferred stock when the
market price of the preferred is equal to its par value.
b. the declaration of a stock dividend on common stock payable in common stock when
the market price of the common is equal to its par value.
c. the payment of a previously declared cash dividend on the common stock.
d. a 2-for-1 split of the common stock.
Stockholders’ Equity15 - 15 P67. Assume common stock is the only class of stock outstanding in the Manley Corporation.
Total stockholders' equity divided by the number of common stock shares outstanding is called
a. book value per share.
b. par value per share.
c. stated value per share.
d. fair value per shar
e.
*68. Dividends are not paid on
a. noncumulative preferred stock.
b. nonparticipating preferred stock.
c. treasury common stock.
d. Dividends are paid on all of thes
e.
*69. Noncumulative preferred dividends in arrears
a. are not paid or disclosed.
b. must be paid before any other cash dividends can be distributed.
c. are disclosed as a liability until pai
d.
d. are paid to preferred stockholders if sufficient funds remain after payment of the
current preferred dividend.
*70. How should cumulative preferred dividends in arrears be shown in a corporation's statement of financial position?
a. Note disclosure
b. Increase in stockholders' equity
c. Increase in current liabilities
d. Increase in current liabilities for the amount expected to be declared within the year or
operating cycle, and increase in long-term liabilities for the balance
Test Bank for Intermediate A ccounting, Fourteenth Edition
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MULTIPLE CHOICE—Computational
Use the following information for questions 71 and 72.
Presented below is information related to Hale Corporation:
Common Stock, $1 par $4,800,000
Paid-in Capital in Excess of Par—Common Stock 550,000
Preferred 8 1/2% Stock, $50 par 2,000,000
Paid-in Capital in Excess of Par—Preferred Stock 400,000
Retained Earnings 1,500,000
Treasury Common Stock (at cost) 150,000
71. The total stockholders' equity of Hale Corporation is
a. $9,100,000.
b. $9,250,000.
c. $7,600,000.
d. $7,750,000.
72. The total paid-in capital (cash collected) related to the common stock is
a. $4,800,000.
b. $5,350,000.
c. $5,750,000.
d. $5,200,000.
73. Manning Company issued 10,000 shares of its $5 par value common stock having a fair
value of $25 per share and 15,000 shares of its $15 par value preferred stock having a fair value of $20 per share for a lump sum of $520,000. How much of the proceeds would be allocated to the common stock?
a. $54,167
b. $236,364
c. $270,833
d. $276,250
74. Norton Company issues 4,000 shares of its $5 par value common stock having a fair
value of $25 per share and 6,000 shares of its $15 par value preferred stock having a fair value of $20 per share for a lump sum of $204,000. What amount of the proceeds should be allocated to the preferred stock?
a. $182,750
b. $127,500
c. $111,273
d. $95,625
75. Berry Corporation has 50,000 shares of $10 par common stock authorized. The following
transactions took place during 2012, the first year of the corporation’s existence: Sold 10,000 shares of common stock for $18 per share.
Issued 10,000 shares of common stock in exchange for a patent valued at $200,000.
At the end of the Berry’s first year, total paid-in capital amounted to
a. $80,000.
b. $180,000.
c. $200,000.
d. $380,000.
Stockholders’ Equity15 - 17 76. Glavine Company issues 6,000 shares of its $5 par value common stock having a fair
value of $25 per share and 9,000 shares of its $15 par value preferred stock having a fair value of $20 per share for a lump sum of $312,000. The proceeds allocated to the common stock is
a. $32,500
b. $141,818
c. $162,500
d. $170,182
77. Wheeler Company issued 5,000 shares of its $5 par value common stock having a fair
value of $25 per share and 7,500 shares of its $15 par value preferred stock having a fair value of $20 per share for a lump sum of $260,000. The proceeds allocated to the preferred stock is
a. $232,917
b. $162,500
c. $141,818
d. $118,182
78. Pember Corporation started business in 2007 by issuing 200,000 shares of $20 par
common stock for $36 each. In 2012, 30,000 of these shares were purchased for $52 per share by Pember Corporation and held as treasury stock. On June 15, 2013, these 30,000 shares were exchanged for a piece of property that had an assessed value of $810,000.
Perber’s stock is actively traded and had a market price of $60 on June 15, 2013. The cost method is used to account for treasury stock. The amount of paid-in capital from treasury stock transactions resulting from the above events would be
a. $1,200,000.
b. $720,000.
c. $585,000.
d. $240,000.
79. On September 1, 2012, Valdez Company reacquired 16,000 shares of its $10 par value
common stock for $15 per share. Valdez uses the cost method to account for treasury stock. The journal entry to record the reacquisition of the stock should debit
a. Treasury Stock for $160,000.
b. Common Stock for $160,000.
c. Common Stock for $160,000 and Paid-in Capital in Excess of Par for $60,000.
d. Treasury Stock for $240,000.
80. Gannon Company acquired 8,000 shares of its own common stock at $20 per share on
February 5, 2012, and sold 4,000 of these shares at $27 per share on August 9, 2013.
The fair value of Gannon's common stock was $24 per share at December 31, 2012, and $25 per share at December 31, 2013. The cost method is used to record treasury stock transactions. What account(s) should Gannon credit in 2013 to record the sale of 4,000 shares?
a. Treasury Stock for $108,000.
b. Treasury Stock for $80,000 and Paid-in Capital from Treasury Stock for $28,000.
c. Treasury Stock for $80,000 and Retained Earnings for $28,000.
d. Treasury Stock for $96,000 and Retained Earnings for $12,000.
Test Bank for Intermediate A ccounting, Fourteenth Edition
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81. Long Co. issued 100,000 shares of $10 par common stock for $1,200,000. Long acquired
10,000 shares of its own common stock at $15 per share. Three months later Long sold 5,000 of these shares at $19 per share. If the cost method is used to record treasury stock transactions, to record the sale of the 5,000 treasury shares, Long should credit
a. Treasury Stock for $95,000.
b. Treasury Stock for $50,000 and Paid-in Capital from Treasury Stock for $45,000.
c. Treasury Stock for $75,000 and Paid-in Capital from Treasury Stock for $20,000.
d. Treasury Stock for $75,000 and Paid-in Capital in Excess of Par for $20,000.
82. An analysis of stockholders' equity of Hahn Corporation as of January 1, 2012, is as
follows:
Common stock, par value $20; authorized 100,000 shares;
issued and outstanding 90,000 shares $1,800,000 Paid-in capital in excess of par 700,000
Retained earnings 760,000
Total $3,260,000 Hahn uses the cost method of accounting for treasury stock and during 2012 entered into the following transactions:
Acquired 2,500 shares of its stock for $75,000.
Sold 2,000 treasury shares at $35 per share.
Sold the remaining treasury shares at $20 per share.
Assuming no other equity transactions occurred during 2012, what should Hahn report at December 31, 2012, as total additional paid-in capital?
a. $695,000
b. $700,000
c. $705,000
d. $715,000
83. Percy Corporation was organized on January 1, 2012, with an authorization of 1,200,000
shares of common stock with a par value of $6 per share. During 2012, the corporation had the following capital transactions:
January 5 issued 900,000 shares @ $10 per share
July 28 purchased 120,000 shares @ $11 per share
December 31 sold the 120,000 shares held in treasury @ $18 per share Percy used the cost method to record the purchase and reissuance of the treasury shares.
What is the total amount of additional paid-in capital as of December 31, 2012?
a. $-0-.
b. $2,760,000.
c. $3,600,000.
d. $4,440,000.
Stockholders’ Equity15 - 19
84. Sosa Co.'s stockholders' equity at January 1, 2012 is as follows:
Common stock, $10 par value; authorized 300,000 shares;
Outstanding 225,000 shares $2,250,000 Paid-in capital in excess of par 700,000
Retained earnings 2,190,000 Total $5,140,000 During 2012, Sosa had the following stock transactions:
Acquired 6,000 shares of its stock for $270,000.
Sold 3,600 treasury shares at $50 a share.
Sold the remaining treasury shares at $41 per share.
No other stock transactions occurred during 2012. Assuming Sosa uses the cost method to record treasury stock transactions, the total amount of all additional paid-in capital accounts at December 31, 2012 is
a. $691,600.
b. $670,000.
c. $708,400.
d. $727,600.
85. Presented below is the stockholders' equity section of Oaks Corporation at December 31,
2012:
Common stock, par value $20; authorized 75,000 shares;
issued and outstanding 45,000 shares $ 900,000 Paid-in capital in excess of par value 250,000
Retained earnings 300,000
$1,450,000 During 2013, the following transactions occurred relating to stockholders' equity: 3,000 shares were reacquired at $28 per share.
3,000 shares were reacquired at $35 per share.
1,800 shares of treasury stock were sold at $30 per share.
For the year ended December 31, 2013, Oaks reported net income of $450,000.
Assuming Oaks accounts for treasury stock under the cost method, what should it report as total stockholders' equity on its December 31, 2013, balance sheet?
a. $1,765,000.
b. $1,761,400.
c. $1,757,800.
d. $1,315,000.
86. On December 1, 2012, Abel Corporation exchanged 30,000 shares of its $10 par value
common stock held in treasury for a used machine. The treasury shares were acquired by Abel at a cost of $40 per share, and are accounted for under the cost method. On the date of the exchange, the common stock had a fair value of $55 per share (the shares were originally issued at $30 per share). As a result of this exchange, Abel's total stockholders' equity will increase by
a. $300,000.
b. $1,200,000.
c. $1,650,000.
d. $1,350,000.
Test Bank for Intermediate A ccounting, Fourteenth Edition
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87. Luther Inc., has 3,000 shares of 6%, $50 par value, cumulative preferred stock and
100,000 shares of $1 par value common stock outstanding at December 31, 2013, and December 31, 2012. The board of directors declared and paid a $7,500 dividend in 2012.
In 2013, $36,000 of dividends are declared and paid. What are the dividends received by the preferred stockholders in 2013?
a. $25,500
b. $18,000
c. $ 10,500
d. $ 9,000
88. Anders, Inc., has 10,000 shares of 5%, $100 par value, cumulative preferred stock and
40,000 shares of $1 par value common stock outstanding at December 31, 2013. There
were no dividends declared in 2011. The board of directors declares and pays a $90,000 dividend in 2012 and in 2013. What is the amount of dividends received by the common
stockholders in 2013?
a. $30,000
b. $50,000
c. $90,000
d. $0
89. Colson Inc. declared a $240,000 cash dividend. It currently has 9,000 shares of 7%, $100
par value cumulative preferred stock outstanding. It is one year in arrears on its preferred stock. How much cash will Colson distribute to the common stockholders?
a. $114,000.
b. $126,000.
c. $177,000.
d. Non
e.
90. Pierson Corporation owned 10,000 shares of Hunter Corporation. These shares were
purchased in 2009 for $90,000. On November 15, 2013, Pierson declared a property
dividend of one share of Hunter for every ten shares of Pierson held by a stockholder. On that date, when the market price of Hunter was $21 per share, there were 90,000 shares of Pierson outstanding. What gain and net reduction in retained earnings would result
from this property dividend?
Gain Net Reduction in
Retained Earnings
a. $0 $189,000
b. $0 $ 81,000
c. $108,000 $ 81,000
d. $108,000 $ 27,000
德信诚培训网 更多免费资料下载请进：https://www.doczj.com/doc/ab16942561.html, 好好学习社区 Document Control Procedure 文件管理程序 1.0 Purpose 目的 Define the requirements and responsibilities for Document control. 定义出文件控制的要求和权责。 2.0 Scope 范围 This procedure applies to all QMS documentation, including: quality manual, procedure, WI, external document and form. 适用于与质量管理体系有关的所有文件。包括:手册、程序文件、操作指导书、外来文件及表单。 3.0 Definitions 定义 3.1 Quality Manual: According to the requirements of International and national standard (such as ISO9001), describe quality management system documentation in Co-active. 3.1质量手册：根据相关国际或国家标准(如ISO9001)要求，阐述本公司质量管理体系的文件。 3.2 Procedure: Define the function of QMS requirement allocation by department. Such as document control, management review, internal audit procedure. 3.2程序文件：描述为实施质量管理体系要求所涉及的各职能部门的活动的文件。如文件控制程序、 管理评审控制程序、内部审核控制程序。 3.3 Working Instruction: Operation procedures, inspection standards, design drawing and etc. 3.3操作指导书：操作规程、检验标准、加工图纸等。 3.4 Form: Records of operation results. 3.4表单：用于记录作业结果所用的文件。 4.0 Procedure 程序 4.1 Responsible for the formulation of documents to file the proper approval, and timely send the electronic document and the paper version to DCC, ensure that the relevant departments to understand the change. Once the document released, the relevant departments must follow procedures. When the file changes do not affect the contents of the file (such as correcting typos,
资产负债表: 货币资金年初数=ACCT("1001:1012","","NC","",0,1,1) 货币资金期末数=ACCT("1001:1012","","Y","",0,0,0) 交易性金融资产年初数=ACCT("1101","","NC","",0,1,1) 交易性金融资产期末数=ACCT("1101","","Y","",0,0,0) 应收账款年初数 =ACCT("1122","","JC","",0,1,1)-ACCT("1231","","NC","",0,1,1)+ACCT("220 3","","JC","",0,1,1) 应收账款期末数 =ACCT("1122","","JY","",0,0,0)-ACCT("1231","","Y","",0,0,0)+ACCT("2203 ","","JY","",0,0,0) 预付款项年初数 =ACCT("1123","","JC","",0,1,1)+ACCT("2202","","JC","",0,1,1) 预付款项期末数 =ACCT("1123","","JY","",0,0,0)+ACCT("2202","","JY","",0,0,0) 持有至到期投资年初数 =ACCT("1501","","NC","",0,1,1)-ACCT("1502","","NC","",0,1,1) 持有至到期投资期末数 =ACCT("1501","","Y","",0,0,0)-ACCT("1502","","Y","",0,0,0) 长期应收款年初数 =ACCT("1531","","NC","",0,1,1)-ACCT("1532","","NC","",0,1,1) 长期应收款期末数
金蝶报表函数 金蝶利润表如何取上年同期累计数公式 在自定义报表里，标准版按公式向导，会计年度选“去年”。专业版以上的，fx函数向导里，年度上年为“-1”.例：营业收入上年累计取数ACCT("5101","SL","RMB",-1,0,0,"") 如何实现金蝶K3报表之间的取数？ =REF_F("销售利润表","E42","","") 你用fx的取数向导试一下，然后检查一下原来的那张“销售利润表”是不是有数。 如果你用fx的取数向导，在报名名的地方按f7 就可以看到“销售利润表”就对了。现在就是不确定你的报名名是不是正确。其他就按上面的是没有错的。 取数公式类型说明 数据项说明必填项（是/否）ACCT总账科目取数公式。是 ACCTGROUP集团账套科目取数公式。是 A V G求平均数取数公式。是 COMPUTERTIME返回计算机当前日期。是 COUNT统计数量取数公式，计算所有非空格单元格的个 是 数。 CS_REF_F返回指定制作日期的合并报表，指定表页、指定 是 单元的值。 CURRENCYRATE集团汇率取数公式。是 DATE返回计算机当前日期。是 DATEDIFF求指定日期参数2与参数1之间的天数差。是 ITEMINFO返回指定核算项目的属性值。是
数据项说明必填项（是/否）KEYWORD取表页的关键字的取数公式。是 MAX求最大值取数公式。是 MIN求最小值取数公式。是 PAGENAME取表页名称取数公式。是 PAGENO返回当前表页的值。是 REF返回指定表页、指定单元格的值。是 REF_F 返回指定账套、指定报表、指定表页、指定单元 是 格的值。 RPRDATA 返回指定格式的当前报表日期。是 RPTQUARTER季度取数公式。是 RPTSHEETDATE获取当前报表指定表页的开始日期或结束日期， 是 并以指定日期格式返回。 ＳＵＭ求和取数公式。是 SYSINFO返回指定关键字的系统信息。是 常用取数公式定义举例 (1) ACCT取数公式定义 选择〖插入〗—>〖函数〗，系统将所有的报表取数公式列出，选择“金蝶报 表函数”中的ＡＣＣＴ取数公式，双击鼠标左键，系统将弹出定义公式的界面， 如下图所示： 在进行ACCT取数公式中需要设置以下的一些参数： 1、科目： 首次使用可采用向导自动生成科目与核算项目参数，在科目录入框内单击F7 显示如下： 生成的公式描述如下： 科目公式=“科目代码1：科目代码2|项目类别|项目代码1：项目代码2|项目 类别|项目代码1:项目代码2” 下面针对公式中“”内的内容进行说明： “”中的内容用于存放用户所选择的科目和核算项目代码。公式中的科目代码， 项目类别和项目代码，在字符“|”和“：”的分隔下可以进行20种组合，得 到不同范围的科目和核算项目。组合情况如下： A a：：a a1：a2 A|b a：|b：a|b a1：a2|b A|b|c a：|b|c：a|b|c a1：a2|b|c a|b|c：a：|b|：c：a|b|c：a1：a2|b.c： a|b|c1：c2a：|b|c1：c2：a|b|c1：c2a1：a2|b|c1：c2其中： “a”，“a1”，“a2”表示科目代码 “b”表示核算项目类别名称 “C”，“C1”，“C2”表示核算项目代码 “a：”表示代码大于或等于科目a的所有科目 “：a”表示代码小于或等于a的所有科目
资产负债表： 货币资金年初数=ACCT("1001:1012","","NC","",0,1,1) 货币资金期末数=ACCT("1001:1012","","Y","",0,0,0) 交易性金融资产年初数=ACCT("1101","","NC","",0,1,1) 交易性金融资产期末数=ACCT("1101","","Y","",0,0,0) 应收账款年初数 =ACCT("1122","","JC","",0,1,1)-ACCT("1231","","NC","",0,1,1)+AC CT("2203","","JC","",0,1,1) 应收账款期末数 =ACCT("1122","","JY","",0,0,0)-ACCT("1231","","Y","",0,0,0)+ACCT ("2203","","JY","",0,0,0) 预付款项年初数 =ACCT("1123","","JC","",0,1,1)+ACCT("2202","","JC","",0,1,1) 预付款项期末数 =ACCT("1123","","JY","",0,0,0)+ACCT("2202","","JY","",0,0,0) 持有至到期投资年初数 =ACCT("1501","","NC","",0,1,1)-ACCT("1502","","NC","",0,1,1) 持有至到期投资期末数 =ACCT("1501","","Y","",0,0,0)-ACCT("1502","","Y","",0,0,0) 长期应收款年初数 =ACCT("1531","","NC","",0,1,1)-ACCT("1532","","NC","",0,1,1) 长期应收款期末数
取数公式定义了预算科目与实际业务系统的数据对应关系，取数包括：总账取数（包括科目取数、凭证取数）、预算科目取数、工资系统取数、固定资产系统取数、物流取数（包括：采购、销售、仓存） 、成本系统取数、存货核算系统取数及其他取数；其中预算科目取数、物流取数为预算管理系统专用取数公式，并可供报表系统调用，总账取数、工资取数、其他取数等是调用各业务系统提供的相关函数。 取数公式定义的基本操作： 从金蝶K/3系统的主控台选择进入〖系统设置〗〖基础资料〗〖预算管理〗〖取数公式〗，双击预算科目后的字段框，进入“取数公式向导”界面，即可进行取数公式的新增、修改、等操作，退出前单击【保存】，保存上述操作结果。 需要说明的一点：公式的删除也是进入取数公式向导界面“清除公式”，然后退出，单击工具栏上的【保存】即可，参考下图： 取数公式定义中，不同的标签页的说明见下表： 标签页 说明 总账取数 公式名称 总账科目取数公式（ACCT）和总账凭证取数公式（ACCTEXT），均调用报表系统同名函数，具体内容参见报表系统用户手册。 账套名称 跨账套取数时，可选择在“多账套管理”中设置的账套名，默认为当前账套。 科目代码 指定取数源会计科目代码。 核算项目 指定取数源科目对应的核算项目，可以为空。 取数类型
选择系统预设取数类型。 对方科目 ACCTEXT专用。 过滤条件 ACCTEXT专用，在此选择“凭证号”等辅助取数信息，可以为空。 会计年度 选定取数的取数源对应的会计期间。如不定义则为缺省，缺省时，系统可以根据在编预算方案、在执行预算方案的期间设置，自动动态匹配会计年度（见表后“举例”）；若定义，则以当前年度为基准，以“本年”、“明年”的形式选择其他年度，这是一种动态年度的选择，例如定义了“前年”，则在2001年取2000年的数据、2002年取2001年的数据，以此类推。 币别 指定取何种币别数据，取自取数源基础资料中定义的“币别”。 开始/结束期间 选定取数数据对应的会计期间开始/结束期间，如不选择，则为缺省，同“会计年度”。 预算取数 公式名称 预算科目取数公式，即MGACCT取数。 账套名称 跨账套取数时，可选择在“多账套管理”中设置的账套名，默认为当前账套。 科目代码 指定取数源预算科目。 核算项目 指定取数源科目对应的核算项目。
权利法案原文 第一条 Congress shall make no law respecting an establishment of religion, or prohibiting the free exercise thereof; or abridging the freedom of speech, or of the press; or the right of the people peaceably to assemble, and to petition the Government for a redress of grievances. 译文：国会不得制定关于下列事项的法律：确立国教或禁止信教自由； 剥夺言论自由或出版自由；或剥夺人民和平集会和向政府请愿伸冤的权 利。 第二条 A well regulated Militia being necessary to the security of a free State, the right of the people to keep and bear Arms shall not be infringed. 译文：纪律严明的民兵是保障自由州的安全所必需的，人民持有和携带 武器的权利不可侵犯。 第三条 No Soldier shall, in time of peace be quartered in any house, without the consent of the Owner, nor in time of war, but in a manner to be prescribed by law. 译文：未经房主同意，士兵平时不得驻扎在任何住宅；除依法律规定的 方式，战时也不得驻扎。 第四条 The right of the people to be secure in their persons, houses, papers, and effects, against unreasonable searches and seizures, shall not be violated, and no Warrants shall issue, but upon probable cause, supported by Oath or affirmation, and particularly describing the place to be searched, and the persons or things to be seized. 译文：人民的人身、住宅、文件和财产不受无理搜查和扣押的权利，不 得侵犯。除依据可能成立的理由，以宣誓或代誓宣言保证，并详细说明 搜查地点和扣押的人或物，否则不得发出搜查和扣押状。 第五条
金蝶K报表取数公式详 解 Coca-cola standardization office【ZZ5AB-ZZSYT-ZZ2C-ZZ682T-ZZT18】
金蝶K3报表取数公式详解 1、科目： 首次使用可采用向导自动生成科目与核算项目参数，在科目录入框内单击F7 显示如下： 生成的公式描述如下：科目公式=“科目代码1：科目代码2|项目类别|项目代码1：项目代码2|项目类别|项目代码1:项目代码2”下面针对公式中“”内的内容进行说明：“”中的内容用于存放用户所选择的科目和核算项目代码。公式中的科目代码，项目类别和项目代码，在字符“|”和“：”的分隔下可以进行20 A a：：a a1：a2 A|b a：|b ：a|b a1：a2|b A|b|c a：|b|c ：a|b|c a1：a2|b|c a|b|c：a：|b|：c ：a|b|c：a1：a2|： a|b|c1：c2 a：|b|c1：c2 ：a|b|c1：c2 a1：a2|b|c1：c2 “a”，“a1”，“a2”表示科目代码 “b”表示核算项目类别名称 “C”，“C1”，“C2”表示核算项目代码 “a：”表示代码大于或等于科目a 的所有科目 “：a”表示代码小于或等于a 的所有科目 “a1：a2”表示代码大于或等于a1 并且小于或等于a2 的所有科目 “C：”表示代码大于或等于C 的所有核算项目 “：C”表示代码小于或等于C 的所有核算项目 “C1：C2”表示代码大于或等于C1 并且小于或等于C2 的核算项目 当核算项目类别 b 和代码C，C1，C2 都缺省时，表示指定科目下设所有的核算项目类别。 当核算项目类别 b 不省略，而核算项目代码缺省时，表示指定核算项目类别b 中所有核算项目。 例：取数公式表达式：ACCT(“：123|客户|003：”，“C”)
财产法（中英文对照） The Law of Property财产法 The old common law1 was preeminently the law of real property；and the distinction between “real property” and “personal property3” was a crucial one. Generally speaking， real property means real estate -1and and buildings ---- but it also includes such things as growing crops. Everything else ---- money， stocks and bonds， jewelry， cars， carloads of lumber， IOUs， bank deposits- is personal property. We all have a stake in real estate， since we all live somewhere； and we work， study， and travel somewhere， too. Everyone is a renter or an owner， or lives with renters or owners. But for most of us， that as far as the law is concerned the word property means primarily real property； personal property is of minor importance.
4.2.1 金蝶报表函数中的取数公式 4.2.1.1 取数公式类型说明 4.2.1.2 常用取数公式定义举例 (1) ACCT取数公式定义
选择〖插入〗—>〖函数〗，系统将所有的报表取数公式列出，选择“金蝶报表函数”中的ＡＣＣＴ取数公式，双击鼠标左键，系统将弹出定义公式的界面，如下图所示： 在进行ACCT取数公式中需要设置以下的一些参数： 1、科目： 首次使用可采用向导自动生成科目与核算项目参数，在科目录入框内单击F7显示如下： 生成的公式描述如下： 科目公式=“科目代码1：科目代码2|项目类别|项目代码1：项目代码2|项目类别|项目代码1:项目代码2”
下面针对公式中“”内的内容进行说明： “”中的内容用于存放用户所选择的科目和核算项目代码。公式中的科目代码，项目类别和项目代码，在字符“|”和“：”的分隔下可以进行20种组合，得到不同范围的科目和核算项目。组合情况如下： 其中： “a”，“a1”，“a2”表示科目代码 “b”表示核算项目类别名称 “C”，“C1”，“C2”表示核算项目代码 “a：”表示代码大于或等于科目a的所有科目 “：a”表示代码小于或等于a的所有科目 “a1：a2”表示代码大于或等于a1并且小于或等于a2的所有科目 “C：”表示代码大于或等于C的所有核算项目 “：C”表示代码小于或等于C的所有核算项目 “C1：C2”表示代码大于或等于C1并且小于或等于C2的核算项目 当核算项目类别b和代码C，C1，C2都缺省时，表示指定科目下设所有的核算项目类别。 当核算项目类别b不省略，而核算项目代码缺省时，表示指定核算项目类别b中所有核算项目。
金蝶报表函数取数公式 取数公式类型说明 数据项说明必填项（是/否）ACCT总账科目取数公式。是 ACCTGROUP集团账套科目取数公式。是 A V G求平均数取数公式。是 COMPUTERTIME返回计算机当前日期。是 是COUNT统计数量取数公式，计算所有非空格单元格的个 数。 是CS_REF_F返回指定制作日期的合并报表，指定表页、指定 单元的值。 CURRENCYRATE集团汇率取数公式。是 DATE返回计算机当前日期。是 DATEDIFF求指定日期参数2与参数1之间的天数差。是 ITEMINFO返回指定核算项目的属性值。是 KEYWORD取表页的关键字的取数公式。是 MAX求最大值取数公式。是 MIN求最小值取数公式。是 PAGENAME取表页名称取数公式。是 PAGENO返回当前表页的值。是 REF返回指定表页、指定单元格的值。是 是REF_F 返回指定账套、指定报表、指定表页、指定单元 格的值。 RPRDATA 返回指定格式的当前报表日期。是 RPTQUARTER季度取数公式。是 是RPTSHEETDATE获取当前报表指定表页的开始日期或结束日期， 并以指定日期格式返回。 ＳＵＭ求和取数公式。是 SYSINFO返回指定关键字的系统信息。是常用取数公式定义举例 (1) ACCT取数公式定义 选择〖插入〗—>〖函数〗，系统将所有的报表取数公式列出，选择“金蝶报 表函数”中的ＡＣＣＴ取数公式，双击鼠标左键，系统将弹出定义公式的界面， 如下图所示： 在进行ACCT取数公式中需要设置以下的一些参数： 1、科目：
首次使用可采用向导自动生成科目与核算项目参数，在科目录入框单击F7显示如下： 生成的公式描述如下： 科目公式=“科目代码1：科目代码2|项目类别|项目代码1：项目代码2|项目类别|项目代码1:项目代码2” 下面针对公式中“”的容进行说明： “”中的容用于存放用户所选择的科目和核算项目代码。公式中的科目代码，项目类别和项目代码，在字符“|”和“：”的分隔下可以进行20种组合，得 “a”，“a1”，“a2”表示科目代码 “b”表示核算项目类别名称 “C”，“C1”，“C2”表示核算项目代码 “a：”表示代码大于或等于科目a的所有科目 “：a”表示代码小于或等于a的所有科目 “a1：a2”表示代码大于或等于a1并且小于或等于a2的所有科目 “C：”表示代码大于或等于C的所有核算项目 “：C”表示代码小于或等于C的所有核算项目 “C1：C2”表示代码大于或等于C1并且小于或等于C2的核算项目 当核算项目类别b和代码C，C1，C2都缺省时，表示指定科目下设所有的核算项目类别。 当核算项目类别b不省略，而核算项目代码缺省时，表示指定核算项目类别b 中所有核算项目。 举例： 取数公式表达式：ACCT(“：123|客户|003：”，“C”) 表示科目代码小于或等于123，下设科目核算项目：客户，客户代码大于或等于003的本位币的期初余额。 取数公式表达式：ACCT（“214|职员|0001：0012”，“Y”） 表示科目代码为214，下设科目核算项目：职员，职员代码在0001到0012之间的本位币期末余额。 为方便用户操作，提供“*”为科目参数的通配符，每一个通配符只匹配一个字符，可对科目（核算项目也适用）进行模糊取数。
实用法律英语中英对照版 上传时间:2010-8-30 浏览次数:3556 字体大小：大中小 ——民事civil ——民事civil affairs;affairs relating to civil law ——民事上的占有civil possesion ——民事上的没收civil forfeiture ——民事上诉civil appeal ——民事主体civil subject ——民事法律关系civil legal relationship ——民事活动activity relating to civil law ——民事纠纷civil dispute ——民事客体civil object ——民事原告civil plaintiff ——民事被告civil defendant ——民事指控civil charge ——民事案件civil case ——民事过失civil negligence ——民事责任事故accident involving civil liability ——民事补偿civil remedy ——民事诉讼civil action ——民事损害civil injury ——民事债务civil debt ——民事管辖civil jurisdiction ——民事制裁civil sanction ——民事审判civil trial ——民事调解civil mediation ——民事罚款civil penalty ——民事权利争议dispute concerning private rights ——民事权利剥夺deprived of private rights ——民事权利请求civil claim ——民事权利变更alternation of private right ——民政civil administraion
一、File<文件> 1.New<新建> 2.Open<打开> 3.Open As<打开为> 4.Open Recent<最近打开文件> 5.Close<关闭> 6.Save<存储> 7.Save As<存储为> 8.Save for Web<存储为Web所用格式> 9.Revert<恢复> 10.Place<置入> 11.Import<输入> <1>PDF Image <2>Annotations<注释> 页脚内容1
12.Export<输出> 13.Manage Workflow<管理工作流程> <1>Check In<登记> <2>Undo Check Out<还原注销> <3>Upload To Server<上载到服务器> <4>Add To Workflow<添加到工作流程> <5>Open From Workflow<从工作流程打开> 14.Automate<自动> <1>Batch<批处理> <2>Create Droplet<创建快捷批处理> <3>Conditional Mode Change<条件模式更改> <4>Contact Sheet<联系表> <5>Fix Image<限制图像> <6>Multi <多页面pdf到psd> <7>Picture package<图片包> 页脚内容2
<8>Web Photo Gallery 15.File Info<文件简介> 16.Print Options<打印选项> 17.Page Setup<页面设置> 18.Print<打印> 19.Jump to<跳转到> 20.Exit<退出> 二、Edit<编辑> 1.Undo<还原> 2.Step Forward<向前> 3.Step Backward<返回> 4.Fade<消退> 5.Cut<剪切> 6.Copy<拷贝> 页脚内容3
金蝶K3报表取数公式详解 1、科目： 首次使用可采用向导自动生成科目与核算项目参数，在科目录入框内单击F7显示如下: 生成的公式描述如下：科目公式=“科目代码1 :科目代码2|项目类别|项目代码1 :项目代码2|项目类别|项目代码1:项目代码2”下面针对公式中“”内的内容进行说明：“”中的内容 用于存放用户所选择的科目和核算项目代码。公式中的科目代码，项目类别和项目代码，在 字符“ 和“：”的分隔下可以进行20种组合，得到不同范围的科目和核算项目。组合情 其中： “ a”，“ a1”，“ a2”表示科目代码 “ b”表示核算项目类别名称 “ C'，“C1”，“C2'表示核算项目代码 “ a：”表示代码大于或等于科目a的所有科目 “：a”表示代码小于或等于a的所有科目 “a1：a2”表示代码大于或等于a1并且小于或等于a2的所有科目 “ C: ”表示代码大于或等于C的所有核算项目 “：C'表示代码小于或等于C的所有核算项目 “ C1: C2'表示代码大于或等于C1并且小于或等于C2的核算项目 当核算项目类别b和代码C, C1，C2都缺省时，表示指定科目下设所有的核算项目类别。 当核算项目类别b不省略，而核算项目代码缺省时，表示指定核算项目类别b中所有核算项 目。 例：取数公式表达式：ACCT（“：123|客户|003 :”，“ C） 表示科目代码小于或等于123,下设科目核算项目：客户，客户代码大于或等于003的本位 币的期初余额。取数公式表达式：ACCT（“ 214|职员|0001 : 0012”，“ Y”）表示科目代码为214，下设科目核算项目：职员，职员代码在0001到0012之间的本位币期末余额。
一、File 文件 1.New 新建 2.Open 打开 3.Open As 打开为 4.Open Recent 最近打开文件 5.Close 关闭 6.Save 存储 7.Save As 存储为 8.Save for Web存储为Web所用格式 9.Revert 恢复 10.Place 置入 11.Import 输入 1 PDF Image PDF图象导入 2 Annotations 注释 12.Export 输出 13.Manage Workflow 管理工作流程 1 Check In 登记 2 Undo Check Out 还原注销 3 Upload To Server 上载到服务器 4 Add To Workflow 添加到工作流程 5 Open From Workflow 从工作流程打开 14.Automate 自动 1 Batch 批处理 2 Create Droplet 创建快捷批处理 3 Conditional Mode Change 条件模式更改 4 Contact Sheet 联系表 5 Fix Image 限制图像 6 Multi Page PDF to PSD 多页面PDF文件到PSD文件 7 Picture package 图片包 8 Web Photo GalleryWeb照片画廊 15.File Info 文件简介 16.Print Options 打印选项 17.Page Setup 页面设置 18.Print 打印 19.Jump to 跳转到 20.Exit 退出 二、Edit 编辑 1.Undo 还原 2.Step Forward 向前 3.Step Backward 返回 4.Fade 消退 5.Cut 剪切 6.Copy 拷贝 7.Copy Merged 合并拷贝 8.Paste 粘贴 9.Paste Into 粘贴入 10.Clear 清除 11.Fill 填充 12.Stroke 描边 13.Free Transform 自由变形 14.Transform 变换 1 Again 再次 2 Sacle 缩放 3 Rotate 旋转 4 Skew 斜切 5 Distort 扭曲 6 Prespective 透视 7 Rotate 180°旋转180度 8 Rotate 90°CW 顺时针旋转90 9 Rotate 90°CCW 逆时旋转90 10 Flip Hpeizontal 水平翻转 11 Flip Vertical 垂直翻转 15.Define Brush 定义画笔 16.Define Pattern 设置图案 17.Define Custom Shape 定义自定形 状 18.Purge 清除内存数据 1 Undo 还原 2 Clipboard 剪贴板 3 Histories 历史纪录 4 All 全部 19.Color Settings 颜色设置 20.Preset Manager 预置管理器 21.Preferences 预设 1 General 常规 2 Saving Files 存储文件 3 Display ＆Cursors 显示与光标 4 Transparency ＆Gamut 透明区 域与色域 5 Units ＆Rulers 单位与标尺 6 Guides ＆Grid 参考线与网格 7 Plug Ins ＆Scratch Disks 增效工 具与暂存盘 8 Memory ＆Image Cache 内存和 图像高速缓存 9 Adobe Online Adobe在线 10 Workflows Options 工作流程选 项 三、Image 图像 1.Mode 模式 1 Bitmap 位图 2 Grayscale 灰度 3 Duotone 双色调 4 Indexed Color 索引色 5 RGB Color RGB色 6 CMYK Color CMYK色 7 Lab Color Lab色 8 Multichannel 多通道 9 8 Bits/Channel 8位通道 10 16 Bits/Channel 16位通道 11 Color Table 颜色表 12 AssingProfile 制定配置文件 13 Convert to Profile 转换为配置文 件 2.Adjust 调整 1 Levels 色阶 2 Auto Laves 自动色阶 3 Auto Contrast 自动对比度 4 Curves 曲线 5 Color Balance 色彩平衡 6 Brightness/Contrast亮度/对比度 7 Hue/Saturation 色相/饱和度 8 Desaturate 去色 9 Replace Color 替换颜色 10 Selective Color 可选颜色 11 Channel Mixer 通道混合器 12 Gradient Map 渐变映射 13 Invert 反相 14 Equalize 色彩均化 15 Threshold 阈值 16 Posterize 色调分离 17 Variations 变化
金蝶专业版KIS会计报表公式设置取数方法 项目一、报表管理概述 金蝶KIS专业版报表与分析系统，主要功能是对目前企业对外报送的的三大主表：资产负债表、利润表和现金流量表进行管理。还可以管理用户自定义的各种多语言版本的上述报表及企业内部使用的用户自定义的各类管理报表。 图3-11-1 报表与分析系统与其他各个系统使用方式不同，在主界面上没有模块的划分，也没有明确的使用流程。报表主界面中由六个主菜单和菜单下的各个功能项组成。
打开已存在的报表或是新建一张空表，显示为一个类似于EXCEL表格风格的界面，这就是我们日常操作的窗口。在第二章中，我们将以各个菜单项为主线来介绍报表与分析系统的各个功能。 目前，报表系统能与账务处理系统、工资系统、固定资产系统及购销存之间实现数据联用。在与账务处理系统联用时，可以通过ACCT、ACCTEXT等函数来实现从总账系统中取数;与工资系统联用时，可以通过工资取数函数FOG-PA 实现从工资系统中取数;与固定资产系统联用时，可以通过固定资产取数函数FOG-PA实现从固定资产系统中取数;与购销存联用时，可以通过购销存取数函数实现从购销存中取数。在下面的章节将会详细介绍这些函数的使用。其他的一些公用函数，将省略，请参考SQL数据库管理的相关书籍，如SUM函数，可以进行求和的计算等。 本系统的特点： ?本系统预设资产负债表、利润表、利润分配表、应交增值税明细表； ?用户可自定义多语言版本的资产负债表、利润表及内部管理报表； ?通过报表函数可以实现从其他系统的相关模块取数，实现数据共享； ?报表数据引入引出，可进行便捷的数据交换； ?函数设置多样，可进行方便灵活的报表设置； ?报表函数公式向导，令操作更简捷、灵活、方便； 项目二报表函数 函数在报表系统中有着重要的作用，在报表系统中提供了各种的取数函数，每种取数函数都有不同的功能，本单将对一些主要的函数操作方法和作用进行介绍。
金蝶利润表如何取上年同期累计数公式 在自定义报表里，标准版按公式向导，会计年度选“去年”。专业版以上的，fx函数向导里，年度上年为“-1”.例：营业收入上年累计取数ACCT("5101","SL","RMB",-1,0,0,"") acct金蝶报表取数公式，2171.02代表是科目代码，DF代码贷方发生额，三个零分别代表年度为本年、开始期间为本期、结束期间为本期，整个公式即代表取科目代码为2171.02的科目的本期贷方发生额。 账套取数公式：ACCT("科目代码","JF"或者"DF"或者"Y","",0,0,0,"") 。ACCT 是账套取数函数。“科目代码”要从一级科目填到最末级。比如“4105.10.01”。“JF"表示借方发生额，"DF"表示贷方发生额,"Y"表示期末余额。“,0,0,0”表示本年本月。如果要显示上一期，则为“-1”，上上一期为“-2”，以此类推。
报表取数准确，完整的数据1月到本期数据
同、收回房屋： 1.承租人擅自将房屋转租、转让或转借的; 租赁期共__年 房屋租赁合同 出租方（甲方）：XXX，男/女，XXXX年XX月XX日出生，身份证号码XXXXXXXX
承租方（乙方）：XXX，男/女，XXXX年XX月XX日出生，身份证号码XXXXXXXX 甲、乙双方就房屋租赁事宜，达成如下协议： 一、甲方将位于XX市XX街道XX小区X号楼XXXX号的房屋出租给乙方居住使用，租赁期限自XX年XX月XX日至XX年XX月XX日，计X个月。 二、本房屋月租金为人民币XX元，按月/季度/年结算。每月月初/每季季初/每年年初X日内，乙方向甲方支付全月/季/年租金。 三、乙方租赁期间，水费、电费、取暖费、燃气费、电话费、物业费以及其它由乙方居住而产生的费用由乙方负担。租赁结束时，乙方须交清欠费。 四、乙方不得随意损坏房屋设施，如需装修或改造，需先征得甲方同意，并承担装修改造费用。租赁结束时，乙方须将房屋设施恢复原状。 七、发生争议，甲、乙双方友好协商解决。协商不成时，提请由当地人民法院仲裁。 八、本合同连一式X份，甲、乙双方各执X份，自双方签字之日起生效。 甲方： 乙方：
1. The National People’s Congress is the highest organ of state power. 全国人民代表大会是最高国家权力机关。 2. The judicial organs of China consist of people’s courts， people’s procurator and the public security departments. 我国的司法机关由人民法院人民检查院和公安部门组成。 3. In the application of the law all citizens are deemed as equals. 一切公民在适用法律上一律平等。 4. The criminal law is one of the basic laws of our country. 刑法是我国基本法之一。 5. Criminal responsibility shall be borne for intentional crimes. 故意犯罪应当负刑事责任 6. In China， the principal penalties are public surveillance，detention，fixed-time imprisonment， life imprisonment and death. 我国的主要刑罚是管制，拘役，有期徒刑，无期徒刑和死刑 7. The court’s job is administering justice and upholding the law. 法院的任务是执行法律和维护法律。
金蝶kis迷你版自定义报表操作
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金蝶自定义报表操作 在〖工具〗菜单下的各个功能选项，都是对自定义报表的一些相关的操作，共有9个功能项，下面分别对这此功能项的作用进行说明。 ¨ 公式取数参数(P)… Ctrl+P ¨ 转换旧版本公司(F)… ¨ 批量填充… ¨ 表页汇总(U) ¨ 报表自动检查 ¨ 舍位平衡 ¨ 报表权限控制… ¨ 报表审批 ¨ 联查… 总分类账、明细分类账、数量金额账、数量金额明细账 1.1.1 设置公式取数参数 选择【工具】—>【公式取数参数】，是对整张表页的公共参数进行设置。主要包括取数期间、取数的范围、币别、报表计算的方式及其取数小数的舍取位数等。 1.1.2 缺省年度 缺省年度与缺省期间是用于设置基于会计期间的公式(如账上取数acct)的缺省年度和缺省期间值，在这些公式设置时，如果未设置会计年度和会计期间值，则取数时系统自动采用此处设置的年度和期间进行取数。 1.1.3 开始日期和结束日期 报表<开始日期>和<结束日期>是设置基于按日期取数的函数ACCTEXT而言的，对其他的函数无效。如果设置ACCTEXT函数时，未设置开始日期和结束日期，则以此处设置为准进行取数。
在输入框中输入您当前的期间号，单击【确定】后，报表期间就设置成功了。这时，报表系统的状态栏的期间处会显示出您的期间号。(未设置报表期间时，状态栏中显示中文<当前期间>) 注意事项一般情况取数公式的取数账套，年度，期间参数均采用默认值，这样才能根据需要改变来取数。如果在公式中设置了参数，则系统始终按设置值取数，即如公式中设置了会计期间为1，则该单元格的数据一直按第一期显示，不论报表期间设置的值是多少。此种情况仅用于需定基分析等情况用。原则是：公式设置了参数，则按公式设置的参数取值;公式未设置，则按“报表期间设置”取值。 1.1.4 ACCT函数包括未过账凭证 在“公式取数参数“界面中，提供了选项，如果选中了这个选项，则在ACCT函数在进行取数计算时，会包括账套当前期间的未过账凭证(不包括当前账套期间以后期间中的未过账凭证)，否则，系统的ACCT函数只是对已过账的凭证进行取数。 1.1.5 报表打开时自动重算 在“公式取数参数”中，提供了选项<报表打开时自动重算>，如果选中了这个选项，在每次打开报表时都会自动对报表进行计算。如果不选择该选项，则打开报表时将显示最后一次的计算后的结果。 注意事项建议用户一般不要选择这个选项，否则每次打开报表时都会执行一遍报表计算，影响报表的打开时间。当然如果报表的数据是在动态的变化，每次都需要看到最新的计算结果，此时应选择该选项。 1.1.6 数值转换 在数值转换功能中，可以对报表的数据进行乘或是除的转换。用户可用于对特殊报表的转换.例如：把表内数据转换成以万元为单位的万元表。 选中<数值转换>选项，进行数值转换的设置，设置的内容如下：数据项说明必填项（是 /否） 是运算符可以选择乘或是除以一个系数。如果是乘，则是将 报表数据乘以设置的转换系数；如果是除，则是用报 表数据除以指定的转换系数。 转换系数具体录入一个数值，报表中数据将乘以或是除以 是 这个数值。