consolidated income statement

2010-07-05 5:34 am

　
　
　
P Ltd
　
S Ltd
　
　
　

　

$

$

　

Turnover

1260000

520000

　

Cost of sales

-420000

-210000

　

Gross Profit

840000

310000

　

Administrative expenses

-120000

-90000

　

distribution costs

-180000

-60000

　

profit before tax

540000

160000

　

Taxation

-130000

26000

　

Profit after tax

410000

134000

　

Dividend Proposed:

　

Preference

-24000

　

Ordinary

-150000

-60000

　

Retained profit for the year

260000

50000

　

Retained Profit brought forward
1350000

78000

　

Retained Profit carried forward
1610000

128000

　

　

　

During the year ended 31 Dec 2004,P had sold $ 840000 worth of goods to S. These goods had cost $ 56000

By the year end, S still had $ 36000 worth of these goods in inventory.

　

　

　

Prepare the consolidated income statement
　
　
　
　
　

solution: compute minority interest

$

$

S Ltd's Profit after tax

134000

Less: Preference dividend

24000X75%
18000

Avaiable for ordinary shareholders
110000X40%
44000

62000

問題: 唔明白為何把$ 134000-24000,得出110000這個數,

ordinry shareholders的數目為何會這樣相減呢?

更新1:

本身ordinary share有數於s,但這裏用profit after tax -preference dividend,等出個110000,完全不明白! 計算minority interest於consolidated balance sheet,是用"net assets of "s" at the bls date,現在consolidated income statement,是用咩項目去計算呢? 請指教!

回答 (1)

cadiolau

2010-07-05 5:48 pm

✔ 最佳答案

$134,000 是 S 的稅後利潤 (Profit After Tax)，不是普通股份 (Ordinary Share)。普通股本是指屬於普通股級別 (Ordinary Share Class) 的股東所付出的股本，不是利潤。

$24,000 是 S 根據優先股的協議支付給優先股級別 (Preferred Share Class) 的優先股股息 (Perferred Dividend)。話明係優先股股息，所以一定要先在普通股股息之前派發給優先股股東。因此，要計算有多少利潤可以歸普通股股東來派普通股股息，就必須要從稅後利潤中先扣除優先股股息，即 $134,000 - $24,000 = $110,000 才是留給普通股股東的可分配利潤 (Profits Available For Ordinary Shareholders)。

這個數與普通股股份 (Ordinary Share) 那個數完全沒有關係。

在計算資產負產表 (Balance Sheet, 現稱 Statement of Financial Position) 的 Minority Interest (現稱 Non-Controlling Interest (NCI))，的確是以 S 的淨資產值 (Net Assets) 來計算。這個，你的理解沒有錯。

計算利潤表 (現稱 Statement of Comprehensive Income) 的 Minority Interest 所應佔的部份，其實只需要考慮在利潤表中，Minority Interest 可以佔的利潤，再依據 Minority Interest 的比例來計算便可以。

如有問題，可以再發問。

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