第十章单元测试
Which of the following is a right of a stockholder?（ ）
Which of the following is part of stockholders’ equity?（ ）
- An entity is authorized to sell 60,000 shares of $11 par, 6% cumulative preferred stock and 110,000 shares of $7 par common stock. There are 30,000 shares of preferred stock outstanding and 90,000 shares of common stock outstanding. A $50,000 cash dividend has been declared by the board of directors. No dividends in arrears exist. What is the total amount to be given to the preferred shareholder? （ ）
- Refer to Question 3. How much is the common stock dividend per share (rounded)?（ ）
Troy Corporation issued 50,000 shares of $1 par common stock at a price of $5 per share. On June 1, Troy purchased 2,000 shares of its own stock at a cost of $7 per share. On December 1, Troy resold all the shares for $8 each. The entry on December 1 would include which of these?（ ）
- The entry to sell 100 shares of $12 par common stock at $17 per share would include a: （ ）
- Which of the following statements are NOT true regarding stock transactions?（ ）
- Authorized stock is which of the following?（ ）
- In calculating total stockholders’ equity, which account is included?（ ）
Braxton Company uses the DuPont model to analyze profitability. Which statement(s) is (are) correct?（ ）
A:Voting
B:select other three all.
C:Preemption
D:Dividends
答案:select other three all.
A:every one is not part of stockholders’ equity B:Retained earnings
C:Both Paid-in capital and Retained earnings
D:Paid-in capital
A:$19,800
B:$15,000
C:$39,600
D:$50,000
A:$.275
B:$.116
C:$.095
D:$.336
A:Credit to Treasury Stock, $14,000
B:Gain on the Sale of Treasury Stock, $2,000
C:Both Credit to Paid-in Capital from Treasury Stock Transactions, $2,000 and Credit to Treasury Stock, $14,000 D:Credit to Paid-in Capital from Treasury Stock Transactions, $2,000
A:$1,200 debit to Cash.
B:$1,700 credit to Common Stock.
C:$500 debit to Additional Paid-in Capital.
D:$1,200 credit to Common Stock.
A:A large stock dividend is recorded at par value.
B:The journal entry for a stock split includes a credit to Common Stock.
C:Dividends must be declared before they can be paid.
D:The purchase of treasury stock is recorded in a contra-equity account with a debit balance.
A:The maximum number of shares the company can issue
B:The number of shares that the stockholders own
C:The number of shares the company has issued to its stockholders
D:The number of shares that will be distributed in a stock dividend
A:Discount on Bonds Payable
B:Long-term Investments
C:Preferred Stock
D:Accounts Receivable
A:The correct formula is ROE x Leverage ratio = ROA
B:Both The correct formula is ROA x Leverage ratio = ROE and ROE should always exceed ROA are correct
C:ROE should always exceed ROA
D:The correct formula is ROA x Leverage ratio = ROE
温馨提示支付 ￥3.00 元后可查看付费内容,请先翻页预览!
