每日一练F3 答案回复可见

At 30 June 2002 a company’s capital structure was as follows:

                                                                                                   $

Ordinary share capital
         500,000 shares of 25c each                                        125,000
Share premium account                                                        100,000

In the year ended 30 June 2003 the company made a rights issue of 1 share for every 2 held at $1 per share and
this was taken up in full. Later in the year the company made a bonus issue of 1 share for every 5 held, using the
share premium account for the purpose.

What was the company’s capital structure at 30 June 2003?

                         Ordinary share capital                   Share premium account
                                         $                                                          $

A                                 450,000                                              125,000
B                                 225,000                                               250,000
C                                 225,000                                               325,000
D                                212,500                                               262,500

B
A All rights issue proceeds added to share capital
Bonus issue 75,000
B 125,000 + 62,500 + 37,500; 100,000 + 187,500 – 37,500 (correct)
C As B, but bonus issue added to share premium