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提问时间:
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3 .Which of the following would cause a company’s profit for the year to increase?
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4 .
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5 .A company has 50,000 $1 cumulative 8% preferred shares and 100,000 50 cent ordinaryshares. As at 1 January 2012 its preferred shareholders have not received any dividend for theprevious five years, and only half their entitlement in the year preceding that. For the yearended 31 December 2012, the company wishes to pay a dividend of $20,000 to its ordinaryshareholders.What will be the total amount of dividends declared for the year?
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7 .Which of the following is NOT a category of cash flow identified in IAS 7 “Statement ofCash Flows”?
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9 .On 31 December 2012 the income tax liability of a company was $29,500 (2011: $25,300).The tax charge for the year ended 31 December 2012 was $32,000.What figure for taxation should be included in the statement of cash flows for the yearended 31 December 2012?
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