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美國CPA模擬習題：股東權益、現金流量和比率分析（四）
為了幫助參加2014年美國cpa考試的學員鞏固知識，提高備考效果，正保會計網校特為大家整理了美國cpa考試模擬試題，幫助廣大考生一起學習一起進步。
East Co.issued 1，000 shares of its $5 par common stock to Howe as compensation for 1，000 hours of legal services performed. Howe usually bills $160 per hour for legal services.On the date of issuance，the stock was trading on a public exchange at $140 per share.By what amount should the additional paid-in capital account increase as a result of this transaction？
a.$160，000
b.$135，000
c.$155，000
d.$140，000
Explanation
Choice “b” is correct.The fair market value surrendered for the legal services equals $140，000（$140 × 1，000 shares）。The billing rate is similar to a list price and would be used for valuation purposes if no other information was available. The par value of the stock is $5，000（$5 × 1，000 shares）and the additional paid in capital equals $135，000（$140，000 less $5，000）。
Choice “d” is incorrect. $140，000 is the total fair market value that should be allocated to par value and additional paid-in capital.
Choice “c” is incorrect.The billing rate is not the appropriate basis for valuation.
Choice “a” is incorrect.The billing rate is not the appropriate basis for valuation.
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