CHAPTER13InvestmentsASSIGNMENTCLASSIFICATIONTABLEBrief

A

B鞏Study蘋Obje踢ctive盛s

殿Quest逆ions

老Exerc肌ises

摘Exerc劍ises

見Probl望ems

些Probl枕ems駛1.Di珠scuss壩why掩corpo首ra-杏tions潛inve刻stin債debt獵and蘿stock燦secu含ritie倍s.

1穿2.Ex唯plain回the射accou土nting

拐2,3,貨4

1

1

撇1A,2月A

醬1B,2將B呈ford傍ebti況nvest要ments綁.仔3.Ex算plain棉the裂accou駐nting斤fors爸tock株inves繪tment爐s.

贏5,6,尾7,8駕,9,10

2,3

盾2,3,外4,5

罵2A,3倍A,4A但,5A

維2B,3愁B,4B扛,5B思4.De牙scrib德ethe復use區(qū)of岔conso盟lidat陶edfi輔nanci煮al腳state框ments杰.

11黨5.In咐dicat峽ehow港debt蜓and侮stock披inve匪stmen勸tsar曬e

允12,1鄉(xiāng)3,14撞,餓15,1么6,17筐,

伍4,5,辯6,7演,8

品6,7,端8

舒1A,2啟A,3A淺,稱5A,6韻A

截1B,2蒸B,3B餓,期5B,6脈B屑value君dand你repo偶rted儀on臘thef帝inanc辭ials伶tatem期ents.

18及6.Di子sting耀uish輛betwe迅en

19

稻5,7,衫8

長6,7,基8

次1A,2快A,3A精,

店1B,2噸B,3B煩,顏short霜-term牽and朗long-津term街inves燙tment戲s.

塘5A,6鴿A

遺5B,6張B脊*7.D句escri驗beth幕econ刺tent蝕ofa

9,10

9,10

7A

7B鏈work君sheet眼for弟acon出soli-雜dated陪bala導nces辭heet.本*8.E誓xplai罰nthe都form睬and

塞20,2已1

7A

7B倦conte賀ntof漠cons晶olida民tedf而i-任nanci猶alst鍵ateme恰nts.撒*來Note:曠All惠aste友riske究d暫Ques檔tions蓬,Exe來rcise菌s,an箱dPro渾blems客rela尋teto兵mate決rial頃conta擠ined候inth唯e滲appen弄dixt造othe椒chap杠ter.13-1五ASSIG脾NMENT婆CHAR怎ACTER申ISTIC陰STAB鋸LE旨Probl閱em

芬Diffi挽culty

Time菌Numbe然r1A

物Descr宋iptio規(guī)n謀Journ原alize身debt議inve拒stmen別ttra糧nsact找ions憶ands洽how

Level瓦Moder脊ate

惰Allot蟻ted(攻min.)30?40從finan磚cial爆state佩ment紹prese畢ntati溉on.2A

鞋Journ膀alize令inve級stmen未ttra扯nsact泳ions,壩prep批area零djust址ing

副Moder恐ate

30?40濫entry傍,and代show剝stat段ement紡pres郊entat象ion.3A

社Journ譜alize每tran掠sacti備onsa蓋ndad梅justi姐ngen鷹tryf污orst鷹ock

卸Moder障ate

30?40排inves態(tài)tment窗s.4A

永Prepa植reen離tries兄unde略rthe害cost股and奸equit數(shù)ymet賠hods,見and

善Simpl項e

20?30同tabul瓶ated障iffer啦ences演.5A

展Journ海alize贏stoc愧kinv疫estme陶nttr星ansac籠tions確and墳show排state坑-

催Moder戒ate

40?50碌ment柿prese腦ntati鳳on.6A*7A

蟻Prepa林rea狠balan倘cesh盡eet.傭Prepa兔reco豆nsoli坦dated蒜work霉shee胳tand蔽bala殖nces碧heet

俯Moder雨ate歪Simpl朗e

30?4030?40釋when零cost迷excee詳dsbo失okva員lue.1B

嶄Journ慨a(chǎn)lize螞debt階inve朋stmen扭ttra捐nsact慰ions織ands售how

高Moder支ate

30?40停finan疏cial喉state霸ment紋prese紅ntati傻on.2B

落Journ運alize企inve服stmen希ttra碗nsact泳ions,住pre宿pare瘋adjus請ting

他Moder期ate

30?40素entry河,and事show御stat貴ement婚pres怨entat畜ion.3B

汽Journ吩alize歲tran要sacti癢onsa距ndad更justi堵ngen郊tryf富orst害ock

鍋Moder撿ate

30?40潮inves際tment紀s.4B

蹦Prepa端reen熔tries隊unde肝rthe歷cost蠢and蹤equit晚ymet結(jié)hods,眾and

墊Simpl僑e

20?30舌tabul垮at威edif衣feren游ces.5B

婦Journ香alize稿stoc叉kinv膜estme洽nttr件ansac多tions桐and味show捧state下-

持Moder汽ate

40?50伯ment雞prese悲ntati扶on.6B*7B

起Prepa腦rea盞balan薦cesh衰eet.涉Prepa夸reco裝nsoli節(jié)dated青work弓shee典tand笛bala局nces漸heet杰when

徐Moder戲ate索Simpl秧e

30?4030?個cost術(shù)excee居dsbo祝okva貧lue.13-2姥BLOOM烘'STA竟XONOM盞YTAB駁LE13-3CorrelationChartbetweenBloom’sTaxonomy,StudyObjectivesandEnd-of-ChapterExercisesandProblemsKnowledgeComprehensionApplicationAnalysisSynthesisEvaluationStudyObjective1.DiscusswhycorporationsinvestinQ13-1debtandstocksecurities.Q13-2Q13-3Q13-4Q13-5Q13-8Q13-9Q13-10Q13-6BE13-2BE13-3E13-2E13-3E13-4E13-5P13-2AP13-3AP13-4AP13-5AP13-2BP13-3BP13-4BP13-5BE13-1P13-1AP13-2AP13-1BP13-2BBE13-12.Explaintheaccountingfordebtinvestments.Q13-73.Explaintheaccountingforstockinvestments.4.Describetheuseofconsolidatedfinancialstatements.Q13-12Q13-17Q13-13Q13-18Q13-115.Indicatehowdebtandstockinvestmentsarevaluedandreportedonthefinancialstatements.Q13-19BE13-7BE13-8P13-6AP13-6BQ13-20Q13-21FinancialReportingComparativeAnalysisExploringtheWebCommunicationP13-7AP13-7BQ13-14Q13-16BE13-4BE13-7BE13-8P13-6AP13-6BQ13-15BE13-5BE13-6E13-6E13-7E13-8P13-1ABE13-5E13-6E13-7E13-8P13-1AP13-2AE13-10BE13-9BE13-10P13-7AP13-7BE13-9P13-2AP13-3AP13-5AP13-1BP13-2BP13-3BP13-5BP13-3AP13-5AP13-1BP13-2BP13-3BP13-5B6.Distinguishbetweenshort-termandlong-terminvestments.*7.Describethecontentofaworksheetforaconsolidatedbalancesheet*8.Explaintheformandcontentofconsolidatedfinancialstatements.BroadeningYourPerspectiveInterpretingFinancialResearchCaseEthicsCaseAGlobalFocusCookieStatementsChronicleGroupDecisionCaseCorrelationChartbetweenBloom’sTaxonomy,StudyObjectivesandEnd-of-ChapterExercisesandProblemsKnowledgeComprehensionApplicationAnalysisSynthesisEvaluationStudyObjective1.DiscusswhycorporationsinvestinQ13-1debtandstocksecurities.Q13-2Q13-3Q13-4Q13-5Q13-8Q13-9Q13-10Q13-6BE13-2BE13-3E13-2E13-3E13-4E13-5P13-2AP13-3AP13-4AP13-5AP13-2BP13-3BP13-4BP13-5BE13-1P13-1AP13-2AP13-1BP13-2BBE13-12.Explaintheaccountingfordebtinvestments.Q13-73.Explaintheaccountingforstockinvestments.4.Describetheuseofconsolidatedfinancialstatements.Q13-12Q13-17Q13-13Q13-18Q13-115.Indicatehowdebtandstockinvestmentsarevaluedandreportedonthefinancialstatements.Q13-19BE13-7BE13-8P13-6AP13-6BQ13-20Q13-21FinancialReportingComparativeAnalysisExploringtheWebCommunicationP13-7AP13-7BQ13-14Q13-16BE13-4BE13-7BE13-8P13-6AP13-6BQ13-15BE13-5BE13-6E13-6E13-7E13-8P13-1ABE13-5E13-6E13-7E13-8P13-1AP13-2AE13-10BE13-9BE13-10P13-7AP13-7BE13-9P13-2AP13-3AP13-5AP13-1BP13-2BP13-3BP13-5BP13-3AP13-5AP13-1BP13-2BP13-3BP13-5B6.Distinguishbetweenshort-termandlong-terminvestments.*7.Describethecontentofaworksheetforaconsolidatedbalancesheet*8.Explaintheformandcontentofconsolidatedfinancialstatements.BroadeningYourPerspectiveInterpretingFinancialResearchCaseEthicsCaseAGlobalFocusCookieStatementsChronicleGroupDecisionCase需ANSWE總RSTO浮QUES血TIONS.5.6.

劉Ther根eason醫(yī)scor衰porat未ions課inves腥tin眼secur聚ities壯are:墊(1)暗they寒have衛(wèi)exces訊scas偵hnot速need翼edfo就rop-善erati末onst蟲hatc蠢anbe回inve硬sted,呢(2)訪toge華nerat涂eadd千ition援a(chǎn)lea伯rning倦s,an倆d(3)不stra禾tegic路reas假ons.僻(a)T率heco斤stof銹ani趴nvest恭ment規(guī)inbo亡ndsc屑onsis滔tsof該the妙marke休tpri噸ceof市the獨bonds滲plus致any餅bro-編kerag窯efee白s.述(b)I棒ntere穗stis圖reco蹄rded檔asit丙ise注arned鹽;tha愿tis,調(diào)over粘the遭life險ofth繳einv閑estme抗ntin港bond呀s.快(a)L榨osses叔and袍gains東ont餐hesa闖leof傭debt讓inve燃stmen簡tsar筆ecom疏puted資byc板ompar睬ingt窗heco表st盆ofth縫ebon挺dsto宿the材netp域rocee肥dsfr賄omth身esal奧e.商(b)L淚osses留are漆repor課tedi乖nthe型inco晉mest竿ateme側(cè)ntun乞dero玻ther密expen閉sesa寇ndlo繼sses渴where新as膜gains癢are度repor兆tedu東nder尺other村reve河nues莖andg緊ains.數(shù)Sablo命wCom唯pany肅isin邀corre悄ct.T效hega投inis于the獅diffe參rence吊betw蹦eent訓hene漏tpro階ceeds桃,exc唐lusiv件eof難inter伯est,侮andt采heco截stof康the緩bonds脈.The鄉(xiāng)corr扇ectg檔aini恩s$4,惹000,窄or[(主$45,0哲00強–已$1,0然00)倉–繭$40,漏000].敗Thec賢osto栽fan箏inves遼tment貴ins最tock射inclu硬desa制llex座pendi禿tures慚nece梅ssary征toa竟cquir煌ethe買inve暫st-膜ment.粥Thes容eexp伴endit高ures矮inclu坡deth獨eact時ualp鵝urcha臣sepr如icep析lusa魄nyco痛mmiss侍ions若orbr巾oker-鴉agef這ees.態(tài)Broke財rage頁fees匹arep礦arto需fthe商cost互oft劫hein仍vestm喇ent.兩There邁fore,法the虜entry錯is:西Stock礎(chǔ)Inve杠stmen穩(wěn)ts..潤.....罰.....鼠.....沒.....催.....希.....傲.....灑.....繁.....群.....長.....耳.....門.....寨.....泰.....劉.....閘.....薯.....的.....話.....豎Cash.折.....檢.....訂.....腿.....陣.....義.....備.....性.....責.....沉.....錫.....墨.....點.....縣.....釀.....爸.....惜.....診.....會.....抵.....厲.....外.....蹄.....良.

斗63,50切0

遞63,50當00.

爺(a)W監(jiān)henev沿erth膀einv跑estor捉’秩sinf賊luenc傳eon淋theo鎮(zhèn)perat菜inga碗ndfi輕nanci約alac讓tivit割ieso逼fthe忙inve詳stee黨is動signi推fican訂t,th保eequ棉itym冬ethod朱shou奴ldbe快used喚.The錘majo庫rfac勵tori堅ndet享ermin折ings洗ignif時icant薪influ傻ence國isth品eper誤centa兼geof頭owne弱rship拳inte號rest帶held鹿byth胡einv計estor輛int祝hein編veste央e.Th握e者gener饒algu高ideli鵝nefo圣ruse亭oft孕heeq番uity引metho翅dis疏20%o鄭rmor皂eown核ershi僚pint輸erest曬.Com狗pa-福nies帝arer宏equir叼edto乘use姓judgm俱ent,鉆howev殃er,r汗ather敲than豆blin孫dlyf確ollow劍the察20%g傷uidel濕ine.梯For剩examp斗le,2宵5%ow伏nersh瓦ipin丸aco補mpany盈that機is7遵5%co胸ntrol繡ledb礙yano撫t(yī)her尿organ忘izati伴onwo休uld抄noti茄ndica非tesi猛gnifi電cant斥influ茶ence.怕(b)R引evenu昆eis館recog沒nized猾asi細tis須earne飼dby項thei壁nvest徑ee.姓Since臘Diaz始Corp竄orati飲onus盈esth堤eequ咸itym哲ethod南,the腿inco僑mere讓porte蘆dby伏Victo羨rPac軋king橡($80,測000)皇shoul賺dbe皂multi依plied幕byD聞iaz足’主sown驗ershi辛pint巾erest毫(25%票)and厘the豆resul否t($2辭0,000焰)sho兄uldb橫edeb蔽-賺ited夏toSt諷ockI扛nvest挪ments面and吐credi貌tedt碧oRev蓄enue藏from偉Inves蕉tment航inV辨ictor沿Pack算ing.抱Also,鎮(zhèn)oft助he障total騎divi覆dend展decla貌reda滔ndpa血idby砍Vict房or($少10,00施0)Di呼azwi煤llre負ceive愁25%旁or$2瀉,500.趨This并amoun蓋tsho龍uldb椅edeb踩ited惕toCa例shan吃dcre情dited憲toS餃tock乘Inves伸tment昨s.走Signi掘fican顯tinf冒l(fā)uenc三eove億ran檢inves親teem粘ayre蔑sult匯from倡repre狠senta寄tion城onth現(xiàn)eboa渴rdof廊dire三ctors陪,難parti愧cipat尋ioni滔npol牲icy-m這aking繼proc稿esses粘,and炎mate同rial喘inter商compa糧nytr零ansac財tions驢.An茂inves袋tment建(dire顏ctor罵indi職rect)礦of2殃0%or美m(xù)ore朋oft納hevo哈ting惕stock嶺ofa蕩ninv芹estee賭cons曉titut膽essi涼gnifi德cant丟influ拖-永ence纖unles堅sthe予reex影ists敗evide壩ncet購othe橡cont瞇rary.答Under丟the捐cost線metho蜻d,an劑inve掛stmen悶tis調(diào)origi打nally浴reco鎖rded蘿andr謊eport允edat知cost跌.Div脊idend銹sare砍recor鄉(xiāng)deda狠srev疏enue.縮Ins釘ubseq串uent螺perio獸ds,i瓶tis尖adjus孤tedt曬ofai買rval借uean我dan鄙unrea甜lized壞hold因ing客gain堪orlo乎ssis漠reco戶gnize妹dand縫incl斧uded端inin啟come懂(trad饒ings詳ecuri密ty)o溪ras童asep鋸arate海comp鏟onent鬼ofst融ockho舅lders取’竿equi立ty(a蘿vaila院ble-f磁or-sa東lese故curit關(guān)y).U岡nder捷thee抱quity川meth案od,t近hein喬vestm鵲enti驚s13-4滑Quest位ions遠Chapt協(xié)er13腦(Con蘿tinue孫d)弓origi孝nally彎reco其rded肺andr丙eport挽edat奧cost拋;sub肥seque勇ntly,錢the肚inves懂tment甲acco緣unti國sadj諷usted驕dur-央inge閑achp橡eriod瓣for唉thei善nvest謝or考’怎ssha淡reof胡the而earni叛ngso會rlos姻seso化fthe晴inve進stee.振The絡(luò)inves攔tor抓’糞s符share僚oft溝hein競veste硬e狼’更sear值nings紹isr訪ecogn摔ized對inth呢eear稀nings線oft府hein功vesto永r.Di禮viden襖ds柿recei胡vedf葵romt有hein誤veste未eare扭redu截ction泉sin竊thec槽arryi叫ngam厲ount搭ofth釘einv屯estme項nt.11.12.

鼓Conso饒lidat拳edfi匪nanci云alst躍ateme僵ntsp仆resen技tthe傻deta歇ilso驢fthe伶asse坊tsan瀉dlia銹bilit漸iesc租ontro郊lled畢by腹thep鬼arent抬comp慶anya南ndth哪eagg傻regat樸epro勒fitab約ility蒸oft妥heaf品filia紛tedc瓣ompan奇ies.蔬Thev樹aluat苗iona幻ndre壞porti續(xù)ngof須inve互stmen躬tsis留asf醒ollow武s:片Categ哀ory鑰Tradi糖ng嚇Avail邊able-晌for-s希ale

級Valua播tion畏andR厭eport嘆ing唯Atfa焦irva咸luew甜ithc少hange駐srep魚orted孤inn在etin測come壤Atfa縫irva失luew旬ithc禿hange鬧sadj漆usted誠thro冬ughs更tockh竄older舒s腿’亡equi頓ty蘋Addit襲ional缸ly,d梁ebts譯ecuri膠ties釋which柜are使inten俘dedt衫obe控held貸toma問turit鑄ywil昌lbe址repor壺teda忙t依amort星ized膚cost.處Inves逆tment亡srec頭orded侮unde相rthe圍equi京tyme跡thod介arer呼eport蕉edat祝thei恨r(nóng)car笛rying贏valu摧e.Th島ecar辜-囑rying皆valu牌eis擠thec賽osta景djust筐edfo音rthe閥inve隨stor冒’超ssha浴reof效the廈inves狀tee滔’背sinc拍omea顯nddi坡vi-畢dends臨rece畢ived.13.

接Jane貧shoul吵drep窗ortt膚heda姐taas傍foll披ows:(1)

膊Under崇curr及enta鍋ssets柿int譽heba因lance汽shee鑄t:跑Short卷-term騙inve電stmen至t,at產(chǎn)fair大valu池e....此.....以.....收.....悅.....絨.....家.....紹.....盟.....瓣.....沒.....舅.....妄.....醬.....溪.

雁$72,0采00泄)(2)

溝Under困othe尺rexp惱enses寧and貫losse百sin述thei璃ncome侄stat麗ement瞞:蛙Unrea鐘lized閃loss前ont想radin鮮gsec袍uriti庫es..濾.....箱.....嚇.....渠.....卸.....脖.....黃.....決.....醋.....嬌.....臘.....升.....告.....

嬸$2,00杯0外)14.

只Jane帝shoul斥drep塊ortt孤heda頂taas姜foll俘ows:(1)

倚Under帶inve評stmen伸tsin立the管balan做cesh寨eet:傳Inves卸tment繩ins踢tock丸ofle助ssth劍an20背%own隊edco久mpani怖es,a儀tfai運rval尿ue..燙.....敏..

憶$72,0刊00眼)(2)

艷Under腎stoc妄khold井ers勸’護equi廟tyin追the皂balan蓬cesh妹eet:嚴Less:亦Unre樸alize勉dlos瑞son偶avail囑able-你for-s餅ales四ecuri誰ties.揚.....遺.....尖.....搜.....罰.....北.....撈.....剝.

廢$(2,0插00)15.

元Thee來ntry異is:慮Marke摔tAdj懂ustme底nt蓮—昂Avail歐able-鞭for-S削ale..熄.....難.....滋.....福.....躍.....羨.....忽.....匹.....辮.....福.....丟.....茫.....婚..怒Unrea接lized梯Gain病orL成oss糧—糟Equit揀y....臉.....六.....擇.....冒.....舟.....檔.....瞞.....謙.....瘦.....梨.....神.....棉.....忍..

辭15,00方0

都15,00名016.

辭Thee湯ntry悔is:政Marke砌tAdj明ustme陷nt混—矮Tradi轉(zhuǎn)ng..巖.....望.....地.....跳.....誦.....冊.....迎.....典.....委.....曲.....價.....民.....免.....蜓.....街.....治.....概Unrea渾lized倘Gain雜—班Incom熊e...心.....娘.....斬.....創(chuàng).....本.....漲.....迎.....邁.....供.....滾.....財.....仇.....花.....角.....嬸.....

因15,00宣0

練15,00稀017.

暴Unrea銷lized解Loss臘—頁Equit穗yis覽repor痰teda刑sad簽educt蠢ionf片roms欣tockh蕉older類s餅’暮equi菜ty.T痛heun帝reali表zed掃loss搶isno恥tinc魄luded蓋int泉heco齊mputa蜜tion完ofne掘tinc魚ome.13-5詠Quest甚ions扁Chapt徑er13漫(Con租tinue宜d)硬18.亡Repo盜rting慘Unre渾alize灣dGai僚ns(L胃osses萬)秀—償Equit豬yin屋thes嗎t(yī)ockh療older拼s尺’丑equi槳tyse薪ction抖serv扁estw師o抖impor癢tant辭purpo村ses:火(1)i詢tred麻uces伯thev惕olati研l(wèi)ity控ofne擋tinc代omed踏ueto勝fluc點tuati照onsi脾nfai蜓rval開ue,漏and(翅2)it并info稀rmst創(chuàng)hefi婦nanci隆alst樸ateme途ntus戚erof乞the神gain凡orlo夸ssth沸atwo零uldo信ccur編ifth欣esec唇u-液ritie食swer秀esol幣dat讓fair孔value勢.健19.憤The贏inves經(jīng)tment語inI撒vyCo使rpora丑tion口stock擁isa橡long羞-term陽inve紫stmen土tbec零ause陳there葵isn膽oint混ent眼toco搭nvert律the狗stock襪into岸cash呆with銹ina龜year灑orth源eope最ratin證gcyc氏le,w助hiche串veri洞slon盾ger.息*20.道(a)(b)

遠Thep哲arent亂comp恒any體’擾sinv吳estme毀ntin詳the斗subsi陶diary彎’爬scom盞mons灑tock莊andt卸hesu投bsidi賀ary給’構(gòu)s伍stock貓holde落rs撓’澡equi飼tyac拳count歸bala早nces偵aree袍limin廉a(chǎn)ted.蒼TheI呀nvest交ment屆accou胃ntre猾prese寄ntsa黨nint已erest疤int芬hene綠tass鄙etso禍fthe歷subs邀idiar熊y.Th判ebal批-豆ance尾sheet蚊oft弄hesu慈bsidi騾aryl竟ists演alli樣tsas成sets濁andl泳iabil軋ities問(the糧net挑asset怪s).T禿heref薦ore,富there蛛woul灘dbe這adou孩blec盡ounti幅ngof薯net企asset我s.Si飾milar散ly,t濤here偵would激bea稅doub乳leco棵untin勞g正inst指ockho已lders縮’執(zhí)equi跨tybe倚cause搞all潤thec這ommon真stoc競kof般thes畫ubsid奇iary瞞isow暑nedb公ythe掀stock淚holde曠rsof術(shù)the駐paren指t.和*21.敞The或remai江ning僅exces持s$8,言000,擋[$318崗,000維?油($29顫0,000請+$2燈0,000淹)]sh棚ould殺beal幟locat遷edto藍goodw查illa衡ndpr宅esent肚edin朋the賠conso博lidat知edba查lance址shee寫tas交Intan墓gible登asse啟ts病—濃Goodw吉ill.13-6加SOLUT扶IONS禁TOBR蹦IEFE印XERCI慨SES上BRIEF粗EXER鬼CISE鑒13-1體Jan.無1療July瓜1

薦Debt警Inves片tment恒s...革.....帥.....耗.....管.....拖.....世.....跡.....團.....沙.....跳.....挎Cash.明.....膨.....決.....姐.....預(yù).....權(quán).....卵.....題.....響.....貓.....撲.....聽.....小.....憶...企Cash.勢.....竊.....女.....迎.....膏.....達.....纏.....屑.....擴.....主.....貌.....看.....條.....防.....軍.....饑..仙Inter省estR乒evenu蚊e....攔.....秤.....炮.....蹤.....隨.....廊.....拼.....肅.....扛..

碼46,80愈02,340

擴46,80載02,340提BRIEF枕EXER估CISE雕13-2施Aug.待1鋸Dec.暴1

奔Stock晚Inve摧stmen盈ts..允.....體.....腎.....根.....秀.....理.....陡.....烈.....伐.....恥....霞Cash.弟.....仁.....豈.....羅.....晴.....叉.....惡.....浴.....撕.....幸.....自.....宰.....剝.....更...害Cash.硬.....闊.....渣.....幼.....捎.....態(tài).....兼.....予.....漆.....踐.....齊.....攝.....香.....濫.....借.....卷..蛛Stock邁Inve嚼stmen芳ts..勺.....異.....或.....它.....諒.....無.....戀.....衫.....衫Gain涌onSa挑leof蒜Stoc垂kInv局estme攻nts.煉.....忙.....

向35,60搖0痕40,00掛0

跡35,60蚊0偵35,60激04,400小BRIEF許EXER悼CISE洲13-3癢Dec.瞇3131

機Stock絲Inve盟stmen死ts..悟.....閉.....徒.....哈.....睜.....狀.....識.....規(guī).....你.....淚....耕Reven旱uefr再omIn乳vestm贊enti慘nHyd肝e蕉Compa困ny(3菠0%X座$180,走000)釋.....須.....歉.....核.....戰(zhàn).柴Cash葵(30%戴X$50杜,000)歉.....題.....全.....給.....勻.....升.....剩.....喇.....炭.....晴.絹Stock漏Inve眾stmen厚ts..路.....智.....握.....惠.....頭.....填.....刻.....夠.....

輝54,00金0缸15,00枯0

裹54,00隙0唱15,00端0押BRIEF抵EXER周CISE奇13-4雪Dec.蘇31

纏Unrea洞lized帖Loss居—葬Incom喪e...銷.....賤.....苗.....妖.....冰.....攻.....寶....耍Marke銅tAdj揭ustme懇nt羅—睡Tradi拿ng..井.....遭.....至.....星.....別($64,丙000氏–改$59,付000)13-7

5,000

5,000歇BRIEF洗EXER北CISE喪13-5套Balan典ceSh叼eet愉Curre休ntas襲sets益Short匹-term零inve某stmen副ts,a物tfai姑rval捕ue...欄.....無.....環(huán).....共.....瓦.....弓.....化.....睬.....榮..車Incom攻eSta鏟temen須t壟Other型expe生nses廊andl珍osses唇Unrea庫lized聯(lián)loss述ont理radin謊gsec脂uriti牲es..視.....雁.....概.....搶.....退.....矛.....臘.....害.....糞..彼BRIEF顛EXER然CISE待13-6

萬$59,0叼00銅(5,00訂0)繁Dec.生31

很Unrea遠lized馬Gain礦orL好oss浪—詞Equit據(jù)y...恥.....瞎.....夾.....衛(wèi).....短.....翠.克Marke隙tAdj寄ustme政nt側(cè)—蠻Avail痰able-券for-S迫ale.匹.....璃..

4,000

4,000蹦Theu沖nreal娘ized賢loss券isre燃porte蠟das杠aded歪uctio淺nfro趨msto涂ckhol漁ders糊’殃equi住ty.郵BRIEF帥EXER扛CISE仆13-7鴉Balan借ceSh炭eet脂Inves憶tment削s萍Inves靜tment創(chuàng)ins計tock皇ofle稱ssth低an20懲%own流ed陪compa拍nies,茄atf灣airv第alue脫.....云.....胸.....膀.....檔.....磨.....綁.....演.....駝.....工.....娃.....停.....出..黃Stock倆holde霸rs益’深equi鴨ty鉤Less免unrea未lized避loss指ona蘇vaila舞ble-f肅or-sa倒lese婦curit核ies.奴.....扎.....籮BRIEF納EXER瓶CISE幼13-8憲Inves籌tment疼s捏Inves采tment衣ins序tock姑ofle半ssth魄an20峰%own降ed強compa耕nies,涉atf淘airv莫alue放.....大.....價.....鳴.....固.....腎.....拖.....雕.....概.....聲.....遼.....從.....華..汗Inves詳tment身ins瞎tock孕of20千?艇50%o完wned歷compa歡nies,問ateq藝uity太.....恒.....斜.....況.....盞.....蹤.....抱.....至.....般.....乏.....瞞.....漆.....閑.....寬.....突.....旱.....構(gòu).....摟.....哈..厘Total顆inve無stmen樣ts..鑒.....匠.....柔.....晃.....肝.....躁.....牛.....棗.....序.....旺.....雕.....幫.....酬.....茶..13-8

智$68,0診00粗)獎$(4,0爽00)書$115,投000茅250,0懸00餡$365,釘000夜*BRIE麗FEXE誠RCISE飾13-9碧Elimi巨natio才nsPaula

身Shann粱on

譜Conso往lidat宇ed蹤Compa濾ny

藝Compa董ny

Dr.

Cr.

Data叨Inves守tment桐in我Shann激on沒Commo軋nSto賭ck密Commo側(cè)nSto夠ck燭Retai模nedE攻arnin輪gs

失190,0撞00

罷120,0雞00嶺70,00塌0

厭120,0華00繡70,00富0

涌190,0考00

000添*BRIE撇FEXE昌RCISE呢13-1卵0螞Elimi盡natio率nsPaula

困Shann獎on

唇Conso畏lidat角ed蕉Compa雨ny

胸Compa課ny

Dr.

Cr.

Data培Inves繪tment畝in舉Shann輪on原Commo鼓nSto駛ck

穩(wěn)200,0虜00

肅200,0窄00

0陳Exces郵sof心Cost喉Over蟲Book百Value

使10,00鼻0

及10,00耐0珍Commo井nSto造ck湖Retai傲nedE襲arnin百gs

狡120,0之00竿70,00寶0

絕120,0待00珍70,00糾0

0013-9擔SOLUT俊IONS鮮TOEX康ERCIS紗ES活EXERC筒ISE1魚3-1柱(a)J丑an.1慰July干11宣(b)D指ec.3賣1

杰Debt績Inves手tment癢s....河.....摔.....讀.....槽.....余.....自.....初.....開.....籍Cash扒($60,惰000+副$900江)....掠.....姨.....管.....足.....憐...趕Cash看($60,隔000X戚8%X通1/2)欣.....鉤.....景.....健.....團.....輸...耍Inter孫estR撥evenu府e...擱.....會.....社.....喪.....婦.....飼.....薪...降Cash云($34,顯000鐵–拳$500椒)....規(guī).....殿.....在.....沃.....育.....勾.....結(jié)..拴Debt堤Inves肝tment論s....中.....減.....染.....沖.....朱.....拳.....飛.走($60,腳900X鼓1/2)喉Gain粘onSa政leof穩(wěn)Debt叉Inve周st-刊ments斧($33揪,500圍–媽$30,郊450)載.....速.....沫....價Inter桌estR楚eceiv柴able.之.....澇.....者.....斯.....稈.....修.....僵.....屢.....舟Inter偏estR斑evenu魄e...菌.....淚.....紹.....蹤.....判.....懷.....刪...

殼60,90廊02,400練33,50井01,200

屠60,90東02,400懷30,45鏡03,0501,200孤($30,樸000X涂8%X箭1/2)炭EXERC撐ISE1鋤3-2新(a)F醋eb.1丈July率1莫Sept.抬1唐Dec.劣1

替Stock喇Inve擴stmen尾ts...南.....目.....割.....超.....政.....弟.....君.....西....吐Cash胖($8,0高00+捉$200)倦.....體.....換.....騰.....窯.....團....腹Cash桐(800礎(chǔ)X$1)哥.....備.....嬸.....守.....景.....標.....橫.....久.....蟻.....賴...勺Divid改endR善evenu防e....鍵.....草.....進.....青.....輩.....在.....鋒Cash經(jīng)($4,4穗00壓–胞$100山)....略.....婆.....仿.....才.....防.....杰.....閉....耗Stock旨Inve戒stmen毫ts...宮.....役.....閑.....貪.....儲.....組.....棕($8,2隱00X榆3/8)規(guī)Gain綱onSa密leof考Stoc性kInv慧est-荷ments教($4,么300五–暑$3,0秀75)..租.....善.....戰(zhàn).....統(tǒng)..喉Cash趕(500泛X$1)辣.....曉.....撲.....兔.....籌.....擦.....爽.....謹.....繭.....由...臘Divid謎endR舅evenu補e....賭.....往.....曠.....板.....期.....億.....

8,2008004,300500

8,2008003,0751,225500稻(b)D奶ivide代ndre胸venue公and炮theg連aino缸nsal亞eof巡stock恩inve枕stmen睬tsar懇e裳repor惰tedu懲nder祥other警reve友nues依andg丟ains斗inth無einc辦omes喘tatem辦ent.13-10運EXERC烘ISE1既3-3梢Jan.昏1胸July抬1就Dec.極1棄Dec.拳31

淹Stock恥Inve州stmen質(zhì)ts..宰.....愿.....旬.....施.....隱.....夢.....司.....賽.....關(guān).....察Cash麥($140稈,000棍+$2,陵100)置.....涼.....拼.....晌.....焰.....狂.堆Cash爪(2,00孕0X$寒3)...敬.....偉.....極.....腳.....哪.....維.....精.....悔.....抽.....逐..夠Divid概endR幼evenu輕e...古.....嶺.....客.....爭.....溜.....重.....是.....狂.齊Cash乓($37,否000概–持$800立)...傘.....麻.....傲.....促.....嘴.....鞋.....烈.....闖...稈Stock斑Inve勇stmen符ts($駐142,1熟00X隸1/4)醉.....酒.宣Gain塌onSa閥leof恐Stoc讀kInv尋estme辭nts.劉.....淚.禿Cash鉛(1,50溫0X$惡3)...暗.....受.....云.....這.....闖.....燦.....有.....遲.....少.....丙..憲Divid扭endR誕evenu朵e...吃.....掠.....侵.....烘.....澤.....解.....躁.....淹.

笑142,1量006,000去36,20健04,500

蓮142,1顧006,000拘35,52核56754,500嗓EXERC圾ISE1舟3-4誰(a)J庭an.1掠Dec.殲3131

跨Stock向Inve摟stmen收ts..畢.....蠅.....遺.....洲.....闖.....推.....茄.....注.這Cash.武.....炊.....襪.....服.....淹.....撇.....錦.....槐.....鍛.....搞.....些.....言Cash焦($60,注000X混30%)偵.....絲.....候.....仗.....弟.....困.....士...駕Stock識Inve屈stmen昨ts..愚.....淹.....職.....麗.....缸.....箏..刃Stock上Inve馬stmen魂ts..舞.....缺.....躁.....傭.....助.....背.....求.....瞇.音Reven溫uefr蝕omIn沈vestm決enti炒n護Snapp拳erCo偵rp..記.....莫.....洽.....殃.....建.....放.....且....辯($200安,000哀X30%三)

摸180,0刃00門18,00譯0絮60,00焦0

考180,0典00循18,00堪0踐60,00綁0虎(b)I躲nvest百ment愈inSn雪apper否,Jan千uary煌1...奇.....瞎.....長.....蘆.....刻.....訂.....嘆.....遇.....腸..紗Less:族Divi纏dend暈recei漿ved..蝴.....仰.....蹈.....救.....飯.....稠.....陡.....三.....廳.....尊.....枝.....舞.....脹.揪Plus:省Shar梨eof膀repor玩tedi辦ncome屬.....考.....衰.....豆.....胃.....煮.....脾.....唇.....泛.....奉...油Inves位tment股inS輝nappe方r,De測cembe掃r31.危.....洲.....遇.....里.....潮.....塊.....塑.....征...荷EXERC德ISE1若3-5暈(a)2艇006

艷$180,綿000墓(18,0朱00)備60,00轎0距$222,置000篇Mar.魯18

襯Stock慣Inve亮stmen擊ts..揭.....教.....懸.....禿.....湯.....菠.....刪.....堤.貓Cash玻(200,幕000X男10%挑X$13刷)....還.....聾...13-11

軟260,0叔00

督260,0痰00側(cè)EXERC釣ISE1淋3-5(筋Conti乞nued)釀June摸30輪Dec.普31

模Cash.碑.....奇.....緣.....阿.....彎.....那.....益.....常.....巾.....婦.....鳥.....棒.....堪.....仿.脾Divid所endR誕evenu秤e...令.....肚.....馬.....早.....帆.....春....躺($60,赴000X齊10%)冒Marke洋tAdj甘ustme蠅nt曉—批Avail夜able-擔for

6,000

6,000裹Sale.闊.....蔬.....讀.....馬.....辱.....灣.....偉.....由.....庸.....摸.....乏.....態(tài).....部...井Unrea言lized鬧Gain歐—除Equit告y....絨.....漠.....略.....聲.張($300蛛,000擇–粒$260素,000)

貌40,00眼0

苦40,00飲0掌(b)J政an.

1

頁Stock香Inve彎stmen黑ts..悲.....校.....枯.....及.....洲.....殺.....匆.....鏈...呈Cash朽(30,0鞠00X箏25%X嶺$9)雀.....逃.....創(chuàng).....肥...

支67,50甘0

顫67,50汽0暢June謎15毀Dec.測31

食Cash.顯.....犧.....騎.....樂.....助.....無.....猛.....乘.....該.....成.....脹.....候.....脅.....他.奉Stock歐Inve威stmen艷ts..土.....喇.....脂.....蜜.....賊.....石....術(shù)($30,章000X眉25%)慣Stock吹Inve情stmen暖ts..耳.....崇.....障.....文.....冬.....秀.....憲.....鍵...牧Reven躲uefr埋omIn事vestm顛enti煎n炸Gamma矮Corp族....夠.....筋.....周.....找.....疤.....柴.....留...

7,500卵20,00膜0

7,500索20,00布0緩($80,舉000X教25%)嚷EXERC穗ISE1嘩3-6綿(a)D瞇ec.3累1(b)

趟Unrea柳lized遙Loss志—屯Incom溜e...蜂.....蘿.....藍.....好.....舍...元Marke現(xiàn)tAdj侍ustme擋nt年—諒Tradi眉ng..邁.....愿....曉Balan階ceSh問eet

6,000

6,000扒Curre朗ntas娘sets肆Short憤-term魂inve擴stmen灑ts,a廣tfai劃rval灣ue...膜.....寬.....騰.....校.....蒙.....鞏.....國...樸Incom牌eSta氣temen妖t抬Other次expe糠nses語andl調(diào)osses匪Unrea阻lized嶺loss碧ont襖radin程gsec廳uriti并es..蚊.....問.....莫.....掩.....飽.....爹.....扁...13-12

鞭$47,0沙00潑$6,00妖0揀EXERC臭ISE1漲3-7危(a)D雖ec.3親1(b)

佛Unrea什lized灑Gain縮orL知oss閣—壤Equit神y...棍.....伐.....蛾....犯Marke轉(zhuǎn)tAdj澤ustme蝴nt我—郵Avail希able-花for-S距ale..差.....挨.....殲.....絹.....裙.....串.....庸.....翠.....熊.....宏.....仁.胖Balan蔽ceSh它eet

6,000

6,000儲Inves元tment常s叉Inves陸tment皂ins渣tock熟ofle劉ssth溝an20巨%own疾ed雄compa灶nies,押atf晨airv染alue.孟.....歉.....克.....興.....罵.....抗.....島.....園.....南.....丹.....混..著Stock旺holde伏rs筒’猴equi詳ty永Less:雕Unre加alize宿dlos撲son唯avail轎able-竭for-s院ale旗secur間ities眠....超.....床.....彩.....般.....小.....駐.....療.....鞏.....興.....瘦.....腔.....撐.....削...

周$47,0寸00銅)千$(6,0襖00)促(c)D萬earM袖r.Is早tanbe帶l:被Inves樂tment脹swhi錫char配ecla暴ssifi饞edas帳trad軋ing(猜held丟fors泰alei澇nthe親near終term)鴿are悼repor味teda聯(lián)tfai紛rval杯uein惠the要balan脂cesh派eet,銳with備unrea貞lized翠gains五orl濤osses煤repo搏rted霧inne脆tinc恩ome.萌Inves貌tment休swhi幅char鄉(xiāng)ecla閃s-甜sifie祖das見avail乘able-旅for-s債ale(炎held斜longe縫rtha拉ntra斗ding梢butn瓶otto示matur沾ity)欄area盤lsor硬eport端edat盒fair循valu些e,bu糖tunr蛙ealiz雄edga畫inso汗r于losse褲sare車repo假rted借inth菌esto謙ckhol貫ders辨’癥equi踢tyse差ction饒.馳Fair靈value酷isu方seda旦sthe沒repo房rting膨basi爸sbec吉ause許itre質(zhì)prese骨ntst尤he督cash尼reali丑zable蹄valu基eof斥thes腹ecuri寬ties.泉Unre碎alize范dgai縫nsor嶄loss搶eson烤tradi艱ngse占curit蚊iesa柴rere怠porte勵din悲thei齒ncome成stat揭ement扔beca鴿useo竿f變thel軌ikeli刺hood刺that自thes脅ecuri患ties糕will航beso嚴ldat描fair售valu粱ein拾then報ear先term.澡Unre學alize聰dgai朝nsor燦loss及eson泰avai蠟lable訓-for-免sale幻secur扮ities黃are堵repor之tedi將nsto呆ckhol鋸ders征’針equi廚tyra燭ther袖than么inin可come裂becau湊seth紙ere值isa終signi賓fican領(lǐng)tcha拆ncet鎖hatf惱uture征chan零gesi屢nfai浩rval個uewi景l(fā)lre峰verse膛unrea譽lized漁gain啞sor其losse肝s.So佩ast悟onot凈dist就orti瓶ncome筋with麻thes察e戴fluct農(nóng)uatio瘦ns,t沙heya灰rere綢porte漏ddir繳ectly域ins英tockh晝older沾s概’昏equi掏ty.蘆Ihop夫etha值tthe勒prec曉eding功disc料ussio奉ncle爺arsu攻pany丈misu泛nders懼tand-坦ings.柱Plea宜seco搬ntact憐mei熟fyou包have齊any域quest首ions.主Since民rely,囑Stude漆nt13-13胖EXERC鳳ISE1最3-8茶(a)M綱arket辣Adju悠stmen皂t頂—毛Tradi酒ng..痕.....煉.....臨.....化.....姿.....備.....牽.....牽.....宣.....填Unrea國lized極Gain圣—新Incom額e....宏.....匪.....杰.....疫.....拍.....水.....株.....估.....柄.怠($123剛,000吸–儀$120已,000)洲Unrea侵lized罰Gain輝orL慶oss暈—那Equit令y...牌.....綢.....材.....埋.....崖.....效.....巾.....惰.污Marke社tAdj俘ustme性nt換—石Avail嚴able-然for-S亞ale.撐.....拋.....盼.....戰(zhàn)..

3,0008,000

3,0008,000(b)

載Curre旨ntas妨sets

透Balan宿ceSh森eet攜Short慚-term勢inve第stmen牧ts,a匆tfai顯rval聞ue...隨.....付.....耍.....歇.....倡.....甚...倡Inves誦tment規(guī)s毫Inves優(yōu)tment匠ins素tock敬ofle么ssth線an20馳%own膀ed虎compa賊nies,宅atf再airv巾alue頓.....遭.....六.....睛.....長.....府.....屯.....王.....裂.....膠.....鴉.赴Stock寇holde仗rs蓬’晚equi壓ty方Less:展Unre哭alize拆dlos恐son涼avail姨able-隱for-s齡ale遺secur積ities瞞.....刻.....喉.....蜂.....灶.....拐.....析.....卡.....掏.....解.....憂.....易.....努.....著.益Incom宴eSta然temen已t五Other燃reve古nues系andg蒙ains梨Unrea溪lized攪gain輛ont攤radin概gsec采uriti鄰es..袋.....懲.....忽.....鴉.....巨.....緒...13-14

季$123,計000誰)暗92,00銷0惱)削$(8,0資00)褲$3,00翠0鏈)嫩*EXER修CISE給13-9厭LENNO皂NCOR迫PORAT醫(yī)IONA厘NDSU尋BSIDI云ARY匆Work洲Sheet話—氧Conso盞lidat泉edBa撒lance氧Shee浴t臺Janua木ry1,誓2006鷹Lenno遼n

Ono

族Elimi看natio夏ns

肺Conso寫lidat佛ed劫Asset懷s何Curre屋ntas送sets

典Corpo披ratio墳n變60,00誼0

Inc.底50,00面0

義Dr.惡座Cr.

Data孤110,0按00坊Inves近tment還inO手no堡Inc.車commo蛇nsto精ck

肢220,0挑00

紹220,0鞋00

0肚Plant餐and腳equip瞇-謝ment置(net)史Total姐s

時300,0廟00棄580,0轟00

碰220,0以00揮270,0晨00

咽520,0胳00辯630,0洪00襲Liabi未litie光sand果stock自holde褲rs五’段equit庭y爬Curre灣ntli筋abili癢ties

顏180,0舞00

適50,00調(diào)0

隱230,0共00匹Commo凱nsto索ck率—擦Lenno解nCor遇p.桐Commo丈nsto去ck傷—

膝230,0湯00

劈230,0搞00離OnoI完nc.

撞80,00廳0

移80,00始0

0姐Retai案nede栗arnin墻gs卸—灰Lenno慎nCor怨p.盤Retai俊nede踩arnin岡gs滾—

飾170,0賞00

中170,0朝00而OnoI譽nc.才Total墓s

蝕580,0汽00

神140,0摘00辯270,0瑞00

槳140,0泳00站220,0幸00

爽220,0襖00

0吩630,0斤0013-15垂*EXER聯(lián)CISE繡13-10頌LENNO劈NCOR會PORAT藝IONA叮NDSU徑BSIDI乖ARY起Work策Sheet圾—峰Conso狡lidat壺edBa幻lance呈Shee掏t府Janua觀ry1,圈2006糾Lenno預(yù)n

Ono

種Elimi洗natio挨ns

京Conso撿lidat追ed鏈Asset波s笛Curre穿ntas理sets

染Corpo調(diào)ratio大n葛55,00謎0

Inc.式50,00凝0

禁Dr.弟語Cr.

Data歌105,0缺00度Inves得tment執(zhí)inO濕no公Inc.直commo朽nsto麻ck

鳥225,0辛00

悲225,0吩00

0烈Plant閣and栗equip絮-攻ment換(net)

耕300,0錫00

想220,0姿00

漂520,0盆00癢Exces晴sof丑cost翅over填book史value

5,000

5,000秀Total狐s

借580,0慰00

彼270,0宴00

跟630,0鼓00妻Liabi絹litie球sand衫stock殿holde貫rs竿’靜equit混y額Curre迷ntli枯abili宇ties

澡180,0甘00

底50,00父0

借230,0薪00枝Commo娘nsto膊ck棕—參Lenno膝nCor鴨p.蘇Commo釋nsto攀ck唱—

光230,0膜00

襲230,0粗00紅OnoI恢nc.

木80,00折0

哭80,00姐0

0畝Retai圓nede回arnin強gs瘋—頂Lenno愁nCor柔p.綠Retai萌nede墳arnin鍬gs飲—

鞋170,0去00

雨170,0大00洪OnoI婆nc

孫140,0萬00

蠅140,0承00

0伯Total驗s

廈580,0紡00

灑270,0肝00

羨220,0董00

客225,0佳00

返630,0之0013-16淚SOLUT拆IONS貓