国际会计（双语）——基于IAS&IFRS答案2023秋

第六章测试

1.Which of the following item does not belong to shareholder's equity? （ ）
A:Revaluation surplus. B:Loan notes. C:Reserves. D:Capital paid-in in excess of par value (share premium).
答案:B
2.A 10% $1 preference share carries a right to an annual dividend of . （ ）
A:8c B:10c C:$1 D:1c 3.If A company issues 5,000 $1 ordinary shares at $3 each, the amount of share
premium account will be（ ）.
A:$15,000 B:$20,000 C:$10,000 D:$5,000 4.Which of the following items is distributable? （ ）
A:Share premium. B:Retained earning. C:Revaluation surplus. D:Non-statutory reserves. 5.Suppose a company's issued share capital consists of 500,000 $1 ordinary shares which were issued at a premium of 10c per share, if the managers wish to pay a dividend of 10%, what the amount of total dividends? （ ）
A:$50,000. B:$10,000. C:$1,000. D:$15,000.