中级会计学intermediateaccounting赖红宁chapter14课后答案.doc

CHAPTER 14 INVESTMENTS CONTENT ANALYSIS OF EXERCISES AND PROBLEMS Number Content Time Range (minutes) E14-1 Trading Securities. Journal entries. Unrealized holding gain. Balance sheet disclosure. 10-15 E14-2 Trading Securities. Journal entries. Income statement and balance sheet disclosures. 10-15 E14-3 Long-Term Investments. Securities available for sale. Purchase and adjusting entries. 10-15 E14-4 Available-for-Sale Securities. Journal entries. Compute unrealized increase/decrease balance. 15-20 E14-5 Available-for-Sale Securities. Journal entries. Balance sheet disclosure. 15-20 E14-6 Held-to-Maturity Bond Investment. Premium, straight-line amortization, journal entries. Error in recording interest at acquisition. 10-15 E14-7 Held-to-Maturity Bond Investment. Discount, semiannual interest receipts, straight-line and effective interest methods of amortization, journal entries. 10-20 E14-8 Held-to-Maturity Bond Investment. Discount, semiannual interest receipts, sale at gain. Effective interest method. Journal entries. 10-20 E14-9 Bond Investment. Discount, semiannual interest receipts, amortization schedule using effective interest method, journal entries. 10-20 E14-10 Bond Investment. Premium, semiannual interest receipts, amortization schedule using effective interest method, journal entries. 10-20 E14-11 Bond Investment. Premium, semiannual interest receipts, sale at loss. Effective interest method. Journal entries. 15-20 E14-12 Transfer Between Categories. Reclassification from held-to-maturity to available-for-sale securities. Journal entries for interest and reclassification. 10-15  Number Content Time Range (minutes) E14-13 Equity Method. Stock investment. No goodwill. Journal entries, balance sheet presentation. 10-20 E14-14 Equity Method. Stock investment. Journal entries. Income and depreciation. Dividends received. 10-15 E14-15 Equity Method. Stock investm