Principles of Financial Accounting · 免费预览
设立合伙企业及其会计分录
设立合伙企业时，应按公允价值记录每位合伙人投入的资产和承担的负债，为每位合伙人的净投资贷记资本账户，并通过红利法或商誉法调节净投入价值与约定资本余额之间的差额。
1. Contributions at fair value
Contributions at fair value
2. Agreed capital versus contributed value
Agreed capital versus contributed value
3. Bonus method illustrated
Bonus method illustrated
4. Goodwill method illustrated
Goodwill method illustrated
5. Fair value rule
At what value are noncash assets contributed to a partnership recorded?
6. Net investment computation
A partner contributes 40,000 dollars cash, equipment with a 60,000 dollar fair value, and the partnership assumes a 10,000 dollar note payable on the equipment. Compute the partner's net capital credit in dollars.
7. Bonus method effect
Under the bonus method of reconciling agreed capital, what happens to total partnership assets?
8. Goodwill method signature
What distinguishes the goodwill method from the bonus method at partnership formation?
9. Net contribution components
Complete the rule. A partner's capital credit equals contributed assets at fair value minus ____ the partnership assumes. One word.
10. Goodwill asset recognition
Under the goodwill method, the excess of agreed total capital over net contributed assets is recorded as the intangible asset ____. One word.