1. ordinary c

A.$200,000

B.$163,000

C.$226,000

D.$110,00

10 Which of the following factors would cause a company’s gearing ratio to fall？

1 A bonus issue of ordinary shares.

2 A rights issue of ordinary shares.

3 An issue of loan notes.

4 An upward revaluation of non-current assets.

A 1 and 3

B 2 and 3

C 1 and 4

D 2 and 4

A.40%

B.57%

C.53%

D.55%

rred shares whose value is $4 each. The company decides to pay dividend of 10 cents per ordinary share. How much is the total dividend to be paid？

A、$10,000

B、$30,000

C、$20,000

D、$15,000

A、Dr Ordinary share capital $200,000 Cr Share premium account $60,000 Cr Cash $140,000

B、Dr Cash $260,000 Cr ordinary share capital $200,000 Cr Share premium account $60,000

C、Dr ordinary share capital $200,000 Dr Share premium account $60,000 Cr Cash $260,000

D、Dr Cash $200,000 Dr Share premium account $60,000 Cr Ordinary share capital $260,000

Which of the following statements about company financial statements is/are correct, according to International Financial Reporting Standards？ 1. Dividends paid on ordinary shares should be included in the statement of profit or loss and other comprehensive income. 2. Dividends paid on redeemable preference shares are treated in the same way as dividends paid on ordinary shares. 3. The statement of profit or loss and other comprehensive income shows the gain on revaluation of non-current assets for the period.

A、1, 2 and 3

B、only 3

C、2 & 3

D、only 1

By saying" mirror image" (Line 1, Paragraph 2), the author means that

A．doctors and patients always put themselves in the other's shoes.

B．the doctor-patient relationship is the same as the ordinary relationship between producer and consumer.

C．the doctor-patient relationship reverses the ordinary relationship between producer and consumer.

D．the role of doctors is a contrast to the role of their patients.

000. The company’s share capital is as follow: $ Ordinary Shares ($1 at par) 10,000,000 8% preference share 2,000,000 12,000,000 Calculate the EPS for 20X0

A、64c

B、93c

C、53c

D、78c

At 1 May 20X3, Dustin had 600 million $1 ordinary shares in issue. It made a rights issue of 1 new ordinary share for every 5 held at $3.50 on 1 September 20X3. Its profit before tax for the year was $600m and the income tax expense for the year was $150m. The share price immediately before the rights issue was $4.00. Dustin’s EPS for the year ended 30 April 20X3 was 45c. Required: (1)Calculate the basic EPS for the year ended 30 April 20X4. Give your answer in cents. (2) Calculate the comparative basic EPS that would be presented in the financial statements for the year ended 30 April 20X4. Give your answer in cents.

These securities were classified as FVOCI. The ownership in Papa Company is 10%. Papa reported net income of $52,000 for the year ended December 31, 2013. The fair value of the Papa shares on that date was $45 per share. What amount will be reported in the statement of financial position of Nana Company for the investment in Papa at December 31, 2013？ statement of financial position

A、$284,400

B、$300,000

C、$315,600

D、$360,000