A private limited company’s accumulated profits and losses include a revaluation surplus on a non-current asset.When can the directors declare a dividend to be satisfied wholly or partly by the distribution of the surplus?
参考答案(由小熊题库网聘请的专业题库老师提供的解答)
请点击↑↑↑ 查看官方参考答案 按钮
习题解析
请点击 查看官方参考答案 按钮
您可能感兴趣的题目
1 .企业发行金融工具时，应确认为权益工具的是（ ）。
A 如果该工具合同条款中没有包括交付现金或其他金融资产给其他单位的合同义务，也没有包括在潜在不利条件下与其他单位交换金融资产或金融负债的合同义务 B 如果该工具合同条款中包括交付其他金融资产给其他单位的合同...
2 .Which of the following statements about the efficient market hypothesis is/are true?(1) In a strongly efficient market, the price/earnings ratios of all companies would be the same.(2) In a semi-strong efficient market, the share price for a particular company should not change when its financial statements are made public.
A 1 only B 2 only C Both 1 and 2 D Neither 1 nor 2
3 .Simone is a member of YYY Ltd. She has received a letter from the company stating that the company is unable to pay a dividend this year, but the company will be issuing members with additional shares.This is an example of which of the following?
A A rights issue B Pre-emption rights C A bonus share issue D An issue of shares for zero consideration
4 .某企业2011年度有关资料如下：①应付账款项目：年初数100万元，年末数120万元；②应付票据项目：年初数40万元，年末数20万元；③预付款项项目：年初数80万元，年末数90万元；④存货项目的年初数为100万元，年末数为80万元，没有计提存货跌价准备；⑤营业成本4 000万元；⑥应交税费－应交增值税（进项税额）600万元；⑦其他有关资料如下：用固定资产偿还应付账款10万元，生产成本中直接工资项目含有本期发生的生产工人工资费用100万元，本期制造费用发生额为60万元（其中消耗的物料为5万元，其他均为银行存款支付）。则该企业“购买商品、接受劳务支付的现金”项目应填列的金额为（ ）。
A 4 425万元 B 4 435万元 C 4 600万元 D 4 455万元
5 .A firm maintains a 30% pay-out ratio. Future projects are expected to generate an annual post-tax return on investment of 15% and a pre-tax return of 20%.What is the firm’s expected annual rate of growth?
A 4·5% B 6·0% C 10·5% D 14·0%
7 .下列关于所有者权益变动表编制的说法中，不正确的是（ ）。
A “综合收益总额”项目，反映企业当年实现的净利润（或净亏损）加上其他综合收益税后净额之和 B “所有者投入资本”项目，反映企业所有者投入的资本，包括实收资本和资本溢价 C “股份支付计入所有者权益的金额”项目...
8 .Warren analyses publically available information about firms and uses this to try and predict their share price movements.To what extent does Warren believe capital markets to be efficient?
A Not efficient at all B Weak form efficient C Semi-strong form efficient D Strong form efficient
9 .XXX Ltd wishes to reduce its capital, but the company’s articles of association expressly forbid this.Which of the following statements applies to XXX Ltd?
A It may proceed with the reduction, irrespective of the content of the articles of association B It may pass a special resolution to change the articles of association and then proceed C It will require unanimous consent of the members to change the articles of association D It will only require an...
10 .M公司2010年年初因A产品售后保修确认的预计负债余额为20万元。2010年该公司分别销售A产品4万件，销售单价为50元。公司向购买者承诺A产品售后2年内免费提供保修服务，预计保修期内将发生的保修费在销售额的1％～5％之间。2010年实际发生保修费8万元。假定无其他或有事项。企业适用的所得税税率是25%。M公司2010年年末资产负债表“预计负债”项目的金额为（ ）。
A 6万元 B 26万元 C 18万元 D 12万元
