一道高财equity consolidation并购题目 难度大 欢迎挑战

急求帮里的大神帮忙，这个作业题目明天就due了，但是完全不会做。我在美国念会计，硕士题目是关于equity consolidation的，做到第四问就不会了！
会的大神联系我，给实质奖励，大家都可以下载下来看看，这个把我们全班难倒的作业题目，哈哈。

我看答案你都写了啊

franklg 发表于 2015-5-20 21:07
我看答案你都写了啊

那是题目，不是答案呀！

大大，

S purchased $400,000 par value of P’s 10 percent bonds in the open market for $424,000 plus $20,000 accrued interest on December 31, 2015. Interest is paid semiannually on January 1 and July 1. The bonds mature on December 31, 2020.
Attribute the loss on the bond purchase to the parent company.

之前的 entries 是这样。。。
Dr Investment In P bonds 424
Cr Cash/Payables 424
Dr Bond interest receivable 20 (a)
Cr Income Statements 20 (a)

还是应该这样。。。
Dr Investment In P bonds 404
Dr Bond interest receivable 20
Cr Cash/Payables 424

Loss on the bond purchase 是怎样来的？是 loss on fair value? 可是是 acquired on 31/12/2015, the transaction price of 424,000 should be treated as it's fair value as at 31/12/2015, 还是 reversal of 上面的 (a) entries 呢？