ACCA论坛 » 【ACCA 答疑解惑】 » 23 每天一练　PAPER 1.1

super 发表于 2006-8-1 18:42

23 每天一练　PAPER 1.1

<p>23 The capital structure of a company at 30 June 2005 is as follows:<br/>$m<br/>Ordinary share capital 100<br/>Share premium account 40<br/>Retained earnings 60<br/>10% Loan notes 40<br/>The company’s income statement for the year ended 30 June 2005 showed:<br/>$m<br/>Operating profit 44<br/>Loan note interest (4)<br/>–––<br/>Profit for year 40<br/>–––<br/>What is the company’s return on capital employed?<br/>A 40/240 = 16 2/3 per cent<br/>B 40/100 = 40 per cent<br/>C 44/240 = 18 1/3 per cent<br/>D 44/200 = 22 per cent</p><p>&nbsp;</p><p>C</p>

xl0404 发表于 2006-8-16 16:27

c

maxthon 发表于 2007-7-19 14:04

ok

Lilyli 发表于 2007-7-20 17:55

C?

nokia6510 发表于 2007-8-6 23:49

C

pearl 发表于 2007-8-14 20:33

c

xm1126 发表于 2007-8-21 12:25

c

kkcc_danny 发表于 2007-9-5 16:24

c

acca008 发表于 2007-12-11 02:54

<p>C</p><p>a hard day</p><p>tired eyes.</p><p></p><p></p>

lstone123 发表于 2007-12-22 13:44

c

reggieng 发表于 2007-12-31 01:56

c??

kxm100 发表于 2008-1-2 12:49

kk

juleo2323 发表于 2008-1-14 04:38

c

zhengzz 发表于 2008-3-30 21:35

a

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