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标题: 23 每天一练　PAPER 1.1 [打印本页]

作者: super 时间: 2006-8-1 18:42 标题: 23 每天一练　PAPER 1.1

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

作者: xl0404 时间: 2006-8-16 16:27

c

作者: maxthon 时间: 2007-7-19 14:04

ok

作者: Lilyli 时间: 2007-7-20 17:55

C?

作者: nokia6510 时间: 2007-8-6 23:49

C

作者: pearl 时间: 2007-8-14 20:33

c

作者: xm1126 时间: 2007-8-21 12:25

c

作者: kkcc_danny 时间: 2007-9-5 16:24

c

作者: acca008 时间: 2007-12-11 02:54

a hard day

tired eyes.

作者: lstone123 时间: 2007-12-22 13:44

c

作者: reggieng 时间: 2007-12-31 01:56

c??

作者: kxm100 时间: 2008-1-2 12:49

kk

作者: juleo2323 时间: 2008-1-14 04:38

c

作者: zhengzz 时间: 2008-3-30 21:35

a

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