国际会计（双语）——基于IAS&IFRS章节测试课后答案2024春

第六章测试

1.Which of the following item does not belong to shareholder's equity? （ ）
A:Revaluation surplus. B:Capital paid-in in excess of par value (share premium). C:Loan notes. D:Reserves.
答案:C
2.A 10% $1 preference share carries a right to an annual dividend of . （ ）
A:$1 B:1c C:10c D:8c 3.If A company issues 5,000 $1 ordinary shares at $3 each, the amount of sharepremium account will be（ ）.
A:$15,000 B:$5,000 C:$20,000 D:$10,000 4.Which of the following items is distributable? （ ）
A:Non-statutory reserves. B:Revaluation surplus. C:Share premium. D:Retained earning. 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:$1,000. B:$50,000. C:$10,000. D:$15,000. 6.Which of the following is not the correct expression toward bonus issues?（ ）
A:It also called stock or scrip dividends. B:It increase share capital without needing to raise additional finance. C:It increase the total value of company's net assets. D:It reduce the market price per share and thus more attractive to the investors.