某公司于2012年1月1日按每份面值1000元发行期限为2年、票面年利率为7%的可转换公司债券30万份,利息每年年末支付.每份债券可在发行1年后转换为200股普通股.发行日市场上与之类似但没有转换股份权利的公司债券的市场利率为9%,假定不考虑其他因素.2012年1月1日,该交易对所有者权益的影响金额为()万元.[(P/A,9%,2)=1.7591,(P/F,9%,2)=0.8417]
【答案解析】(1)该可转换公司债券的负债成份公允价值=1000×30×7%×1.7591+1000×30×0.8417=28945.11(万元);(2)该可转换公司债券的权益成份公允价值=1000×30-28945.11=1054.89(万...
某公司于2010年1月1日按每份面值1000元发行了期限为2年、票面年利率为7%的可转换公司债券30万份,利息每年年末支付.每份债券可在发行1年后转换为200股普通股,发行日市场上与之类似但没有转换股份权利的公司债券的市场利率为9%.假定不考虑其他因素,则2010年1月1日该交易对所有者权益的影响金额为().【已知(P/F,9%,1)=0.9174,(P/F,9%,2)=0.8417】
【考点】所有者权益核算【答案】B【难易程度】★【解析】(1)可转换公司债券负债成份的公允价值=1 000×30×7%×0.9174+(1 000×30×7%+1 000×30)×0.8417=28 945.11(万元); (2)可转换公司债...
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