| 第 14 頁：參考答案及解析 |
(2) ①Elimination entry in 2009
1)Investment transaction
Dr: Capital share 60 000
Dr: Capital surplus- opening 4 000
Dr: Capital surplus – current year 600
Dr: Surplus reserve – opening 1 600
Dr: Surplus reserve – current year 800
Dr: Unallocated profit– ending 19 600(14 400+8 000-800-2 000)
Dr: Goodwill 2 000
Cr: Long term equity investment 71 280
Cr: Minority interest 17 320[(60 000+4 600+2 400+19 600)*20%]
Dr: Investment income 6 400
Dr: Minority interest 1 600
Dr: Unallocated profit – opening 14 400
Cr: Withdrawal of surplus reserve 800
Cr: Dividend 2 000
Cr: Unallocated profit – ending 19 600
2)Internal trading
Product A:
Dr: Operating revenue 1 000(200*5)
Cr: Operating cost 1 000
Dr: Operating cost 160[80*(5-3)]
Cr: Inventory 160
Dr: Deferred tax assets 40
Cr: Income tax expense 40
3)Internal fixed assets transaction
Dr: Operating revenue 200
Cr: Operating cost 120
Cr: Fixed assets – cost 80
Dr: Fixed assets - accumulated depreciation 4(80/10*6/12)
Cr: G&A 4
�、贓limination entry in 2010
1)Investment transaction
Dr: Capital share 60 000
Dr: Capital reserve – opening 4 600
Dr: Capital reserve – current 0
Dr: Surplus reserve – opening 2 400
Dr: Surplus reserve – current year 1 000
Dr: Unallocated profit – ending 26 400(19 600+10 000-1 000-2 200)
Dr: Goodwill 2 000
Cr: Long term equity investment 77 520
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