pigone 2008-4-24 11:26
有限公司股權收購...
請問如截止31/3/08
balance sheet (e.g.): (audited report)
A/R 10000
A/P 8500
Bank 5000
F/A 5000
Captial 1000
Retained Earnings 10500
1/4/08 新股東願意付 30000 全面收購, 那麼此筆帳項應如何入帳?
另外以上 balamce sheets o/s 應該繼續當 opening balances of 1/4/08 入帳?
謝謝!
dejavu2003 2008-4-24 13:41
[quote]原帖由 [i]pigone[/i] 於 2008-4-24 11:26 AM 發表
請問如截止31/3/08
balance sheet (e.g.): (audited report)
A/R 10000
A/P 8500
Bank 5000
F/A 5000
Captial 1000
Retained Earnings 10500
1/4/08 ... [/quote]
Let's call Company A having a net asset of $11,500 being acquired by Company B for $30,000.
If you are talking about the entries in Company A, the sale & purchase has nothing to do with them, so there is none required.
If you are talking about the entries in Company B, you debit Investment in Subsidiaries $30,000 and credit cash $30,000. You deal with the goodwill bit in consolidation.
pigone 2008-4-25 00:13
Oh... there are some replies deleted???
anyway, thank you for yr advice.
If $30000 is paid by Company A to the vendor on behalf of company B.
the entry :
under Company A
Dr Holding co.- B 30000
Cr. Bank 30000
under Company B
Dr. investment in subsidiaries 30000
Cr. due to subsidiaries co. 30000
is it right???
May I reconfirm of it?? thanks again.
dejavu2003 2008-4-25 01:40
[quote]原帖由 [i]pigone[/i] 於 2008-4-25 12:13 AM 發表
If $30000 is paid by Company A to the vendor on behalf of company B.
the entry :
under Company A
Dr Holding co.- B 30000
Cr. Bank 30000
under Company B
Dr. investment in subsidiaries 30000
Cr. due to subsidiaries co. 30000
is it right???
May I reconfirm of it?? thanks again. . [/quote]
No, your assumptions are all wrong.
1. There is no entry required in Company A, as a new shareholder (Company B) buys all the shares in Company A from the existing shareholder. This is a transaction between the shareholders and has nothing to do with Company A itself.
2. Company pays $30,000 to buy all the shares in Company A from the existing shareholders. They don't owe anything to the subsidiary.
T4, Dr. Investment in Subsidiaries $30,000
Cr. Cash $30,000
pigone 2008-4-25 09:35
Sorry,
我意思是如果 (新股東) b 公司沒錢, 收購價要向 a 公司暫借給賣家 (舊股東), 那麼可行嗎?
所以才有那2筆 account entry.
抱歉, 本人會計知識貧乏...
謝謝....
dejavu2003 2008-4-25 09:58
[quote]原帖由 [i]pigone[/i] 於 2008-4-25 09:35 AM 發表
Sorry,
我意思是如果 (新股東) b 公司沒錢, 收購價要向 a 公司暫借給賣家 (舊股東), 那麼可行嗎?
所以才有那2筆 account entry.
抱歉, 本人會計知識貧乏...
謝謝.... [/quote]
In that case, your 2 accounting entries are correct.