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小果子 发表于 2008-4-21 20:30

每日一练F3 答案回复可见

<p>At 1 July 2004 a limited liability company’s capital structure was as follows:<br/>$<br/>Share capital 1,000,000 shares of 50c each 500,000<br/>Share premium account 400,000<br/>In the year ended 30 June 2005 the company made the following share issues:<br/>1 January 2005<br/>A bonus issue of one share for every four in issue at that date, using the share premium account.<br/>1 April 2005<br/>A rights issue of one share for every ten in issue at that date, at $1·50 per share.<br/>What will be the balances on the company’s share capital and share premium accounts at 30 June 2005 as a<br/>result of these issues?<br/>Share capital&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Share premium account<br/>&nbsp;&nbsp;&nbsp; $&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp; $<br/>A 687,500&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;650,000<br/>B 675,000&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 375,000<br/>C 687,500&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;150,000<br/>D 687,500&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 400,000</p><p>&nbsp;</p><p>D</p>

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