普通股本的计算问题OnJune30,2011,ColeInc.,exchanged3,000sharesofStoneCorp.$30parvaluecommonstockforapatentownedbyGoreCo.TheStonestockwasacquiredin2009atacostof$80,000.Attheexchangedate,Stonecommonstockhada

Question

普通股本的计算问题
On June 30,2011,Cole Inc.,exchanged 3,000 shares of Stone Corp.$30 par value common stock for a patent owned by Gore Co.The Stone stock was acquired in 2009 at a cost of $80,000.At the exchange date,Stone common stock had a fair value of $45 per share,and the patent had a net carrying value of $160,000 on Gore's books.Cole should record the patent at:
在2011年6月30日,c公司以3000股,每股30块交换了s公司的专利.2009年时s公司以80,000价格收购.在交易日当天,s的普通股本的公允价值是45块每股,同时这项专利的净帐面价值是160,000.请问c应该以多少钱记录这项专利?
$80,000
$90,000
$135,000
$160,000
完全不知所措的一道题目,

Answer 1

c公司以支付的对价入帐,不管s公司的专利是怎么来的.
$90,000