inclassquestion-資料下載頁
2025-08-10 18:14本頁面
【導(dǎo)讀】InventoryDVLIFO. 2020(baseyear)$20,000. 2020$23,100. 2020$27,250. 2020$27,600. 2020$32,400. Coupons. Facevalue$500. EPS:. On4/180,000sharesareissued. TDR. DeferredTax. $150for2020and$200for2020.FairValueHedge. CashFlowHedge. SpotRate. 60-dayforward. rate. 90-dayforward. rate. (1)Purespeculation. (2)Fairvaluehedgeag
【正文】 d purchase of inventory on 3/1/2020 that will be paid for on the purchase date. Partnershipadmission of partner Assume AB partnership has two partners, A and B, who share profits on a 3:2 basis and have capital balances of $30 and $100, respectively. C is admitted to a 1/6 interest in initial capital and profits in exchange for a $50 contribution to the partnership. Partnership retirement of partner ABC Partnership has three partners, A,B and C. share profits and losses on 3:2:1 basis and have capital accounts of $30, $100 and $50 respectively. C retires and the partnership’s assets are appraised at an amount of $120 higher than book value and C is then paid $80 at retirement. Partnership Liquidation Assume ABC Partnership, with partners sharing profits and losses 3:2:1 with capital balances of $30, $100 and $50 for A, B and C respectively. The sale of assets results in a loss of $120.
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