每日一练F3 答案回复可见

A company made an issue for cash of 1,000,000 50c shares at a premium of 30c per share.
Which of the following journal entries correctly records the issue?

                                                                             Debit                  Credit
                                                                                  $                         $

A     Share capital                                               500,000
       Share premium                                             300,000
                             Bank                                                                   800,000
B     Bank                                                             800,000
                              Share capital                                                      500,000
                              Share premium                                                  300,000
C    Bank                                                          1,300,000
                              Share capital                                                   1,000,000
                              Share premium                                                  300,000
D     Share capital                                             1,000,000
        Share premium                                            300,000
                               Bank                                                               1,300,000

B