下列各项中，应计入营业外支出的有（ ）。
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1 .The most recent statement of profit or loss of Waylor reported a profit before tax of USD125,800 and a tax expense of USD22,400. Half way through the year the company had issued 40,000 bonus shares which brought the total number of shares in issue to 440,000.What figure should be reported for earnings per share?
A 23.5 cents B 24.7 cents C 28.6 cents D 29.9 cents
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A A company expecting future operating losses should make provision for those losses as soon as it becomes probable that they will be incurred B Details of all adjusting events after the reporting period must be disclosed by note in a company’s financial statements C A contingent asset must be rec...
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