ACCA考試《F3財(cái)務(wù)會(huì)計(jì)》講義輔導(dǎo)24

ACCA考試《F3財(cái)務(wù)會(huì)計(jì)》講義輔導(dǎo) 24本文由高頓 ACCA整理發(fā)布，轉(zhuǎn)載請(qǐng)注明出處16.2SharecapitalOrdinaryshares(equityshares)vspreferencesharesRedeemablepreferenceshares:Arerepayablebythecompanyataspecifiedfuturedate.(onthisdate,thesharesarecancelledandshareholdersrepaid)Havethecharacteristicsofdebt.ThereforeclassifiedasaliabilityontheSFP.Irredeemablepreferenceshares:NotredeemableRemaininexistenceindefinitelyClassifiedasequityontheSFPSharecapitalterminology:Authorizedsharecapital:maximumnumberofsharesthatacompanymayissue.●Issuedsharecapital:actualnumberofsharesinissueatanypointoftime.(AppearsonSFP)Calledupsharecapital:istheamountofthenominalvaluepaidbytheshareholdersplusanyfurtheramountsthattheyhaveagreedtopayinthefuture.●Paidupsharecapital:theamoun tofnominalvaluepaidatthecurrentdate.Accountingfortheissueofshares:-acompanywillgenerallyissuesharesatabovepar(nominal)value.Anordinaryorirredeemablepreferenceshareissueis:Issueofsharesatnominalvalue:DrCashXXCr.Sharecapitala/cXXIssueofshareatapremiumSharepremium:differentbetweentheproceedsofissueandthenominalvalueDrCash(issuepricexno.ofshares)CrSharecapitala/c(nominalvaluexno.ofshares)CrSharepremiuma/c(thedifference)Boththesharecapitalandsharepremiumaccountsareshownonthestatementoffinancialpositionwithinthe “EquityorshareandcapitalreservesSharecapitalAccumulativeprofitSharepremiumRevaluationReserveOtherreservesUsesofthesharepremiuma/cNon-distributablereserve

”section.CannotbeusedtopayadividendCanbeusedtocoverthecostofnewshareissuesCanbeturnedintosharecapitalviabonusissueRedeemablepreferenceshareissueis:Dr.Ca