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提问人：网友陈珊发布时间：2022-01-07

[单选题]

Where are equity dividends paid presented in the financial statements（).

A.As a deduction from retained earnings in the statement of changes in equity

B.As a liability in the statement of financial position

C.As an expense in profit or loss

D.As a loss in 'other comprehensive income

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简答题官方参考答案（由简答题聘请的专业题库老师提供的解答）

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· 有3位网友选择 C，占比33.33%
· 有3位网友选择 B，占比33.33%
· 有2位网友选择 D，占比22.22%
· 有1位网友选择 A，占比11.11%

ABCD

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更多“Where are equity dividends paid presented in the financial statements（).”相关的问题

第1题

In the year to 31 December 20X9 Weston Co pays an interim equity dividend of 3.4c per shar

e and declares a final equity dividend of 11.1c. It has 5 million $1 shares in issue and the ex div share price is $3.50.What is the dividend yield？

A、4%

B、24%

C、3.2%

D、4.1%

点击查看答案

第2题

To help people trapped in "negative equity", it is advisableA．they be allowed to sell thei

To help people trapped in "negative equity", it is advisable

A．they be allowed to sell their homes to the banks.

B．they be guaranteed work opportunity to pay the debt.

C．they be encouraged to move to places where they can find jobs.

D．they be permitted to pay less to the bank.

点击查看答案

第3题

To estimate equity risk premiums for emerging markets, some analysts use the relative standard deviation approach, where they scale the standard deviation of the emerging market to that of the S&P 500

A．You will understate the equity risk premiums for highly volatile markets

B．You will understate the equity risk premiums for stable markets

C．You will understate the equity risk premiums for illiquid markets

D．You will understate the equity risk premiums for liquid markets

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第4题

To estimate equity risk premiums for emerging markets, some analysts use the relative stan

dard deviation approach, where they scale the standard deviation of the emerging market to that of the S&P 500 and multiply the US equity risk premium by this ratio. If you use this approach to compute the equity risk premium, which of the following biases are you most likely to be exposed to？

A．You will understate the equity risk premiums for highly volatile markets

B．You will understate the equity risk premiums for stable markets

C．You will understate the equity risk premiums for illiquid markets

D．You will understate the equity risk premiums for liquid markets

点击查看答案

第5题

听力原文：M: It is reported that in some countries banks are not allowed to make investment

s in equity securities.

W: Generally commercial banks may invest only in those securities that are rated as "investment grade", or have bond ratings in the top four categories.

Q: Where are banks only allowed to make investments？

(15)

A．In equity securities.

B．In personal funds.

C．In securities rated as investment grade.

D．In property markets.

点击查看答案

第6题

According to the illustrative financial structure in IAS 1 Presentation of financial statements, where should dividends paid during the year should be disclosed？

A、Statement of profit or loss and other comprehensive income

B、Statement of changes in equity

C、Statement of financial position

D、None of these

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第7题

Financial statements represent transactions in words and numbers. To be useful, financ

ial information must represent faithfully these transactions in terms of how they are reported.

Which of the following accounting treatments would be an example of faithful representation？

A、Charging the rental payments for an item of plant to the statement of profit or loss where the rental agreement meets the criteria for a lease

B、Including a convertible loan note in equity on the basis that the holders are likely to choose the equity option on conversion

C、Treating redeemable preference shares as part of equity in the statement of financial position

D、Derecognising factored trade receivables sold without recourse to the seller

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第8题

The average maturity of the liabilities of an FI's balance sheet is equal to()

The average maturity of the liabilities of an FI's balance sheet is equal to（)

A、the weighted-average of the liabilities where the weights are determined relative to the total liabilities and equity of the FI.

B、the weighted-average of the liabilities where the weights are determined relative to the total liabilities of the FI.

C、the weighted-average of the liabilities where the weights are determined relative to the total assets of the FI.

D、the weighted-average of the liabilities where the weights are determined using market values of liabilities.

E、None of the above.

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第9题

Co X, a US company, owned 30% of the equity of a Chinese company, Co A. Co X sold all of t

he equity in Co A at a profit to a UK company, Co Y.

Which of the following statements are correct？

(1) Co X is the taxpayer for China enterprise income tax (EIT)

(2) Co Y is the withholding agent for China EIT

(3) Co A is the withholding agent for China EIT

(4) The EIT should be filed at the place where Co

A.is located A 1 and 2

B.1, 3 and 4

C.1 and 4 only

D.3 and 4 only

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第10题

Which of the following statements is/are correct？1 Securitisation is the conversion of ill

Which of the following statements is/are correct？

1 Securitisation is the conversion of illiquid assets into marketable securities

2 The reverse yield gap refers to equity yields being higher than debt yields

3 Disintermediation arises where borrowers deal directly with lending individuals

A.2 only

B.1 and 3 only

C.2 and 3 only

D.1, 2 and 3

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