Hongfa Corporation has 50,000 shares of ￥10 par common stock authorized. The following transactions took place during 2018, the first year of the corporation's existence:
Sold 5,000 shares of common stock for ￥18 per share.
Issued 5,000 shares of common stock in exchange for a patent valued at ￥100,000.
At the end of the Hongfa' s first year, total paid-in capital amounted to ____
A、￥40,000.
B、￥90,000.
C、￥100,000.
D、￥190,000.
Sold 5,000 shares of common stock for ￥18 per share.
Issued 5,000 shares of common stock in exchange for a patent valued at ￥100,000.
At the end of the Hongfa' s first year, total paid-in capital amounted to ____
A、￥40,000.
B、￥90,000.
C、￥100,000.
D、￥190,000.
基础会计（全英）
章节列表
Session 1. Introduction10Session 2. Conceptual Framework of Financial Accounting1Session 3. Accounting Equation and Double-entry Bookkeeping18Session 4. Accounting Cycle: Recording Business Transactions38Session 5. Accounting Cycle: Accounting for Accruals24Session 6. Accounting Cycle: Accounting for Deferrals21Session 7. Accounting Cycle: Preparing Financial Statements18Session 8. Special Journals and Inventory Valuation40Session 9. Bank Accounts and Cash Funds30Session 10. Classified Financial Statements28Session 11. Corporation: Organization and Stockholders’ Equity19Session 12. Corporation: Dividends, Earnings per Share and Treasury Stock20Session 13. Liabilities of a Corporation: Bonds Payable20Final Examination21