[疑難] 有限公司股權收購...

pigone

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1^# 大中小發表於 2008-4-24 11:26 只看該作者

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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!

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dejavu2003

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2^# 大中小發表於 2008-4-24 13:41 只看該作者

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引用:

原帖由 pigone 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 ...

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.

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pigone

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3^# 大中小發表於 2008-4-25 00:13 只看該作者

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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.

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dejavu2003

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4^# 大中小發表於 2008-4-25 01:40 只看該作者

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引用:

原帖由 pigone 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. .

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

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