2. 外语
  3. If a company had 120,000, 4% preference shares of ＄1 each and 250,000 ordinary shares of ＄ 1 each, then the dividends would be p

If a company had 120,000, 4% preference shares of ＄1 each and 250,000 ordinary shares of ＄ 1 each, then the dividends would be p

admin2011-01-14  147
问题 If a company had 120,000, 4% preference shares of ＄1 each and 250,000 ordinary shares of ＄ 1 each, then the dividends would be payable as follows:
Year 1 Year 2 Year 3 Year 4 Year 5
＄ ＄ ＄ ＄ ＄
Total Profits appropriated for dividends 7,000 3,000 20,000 4,000 5,000
Required:
(a)If the preference shares are cumulative, non-participating, calculate the preference dividends and ordinary dividends in each year.
(b)If the preference shares are cumulative, participating, calculate the preference dividends and ordinary dividends in each year.
选项
答案(a)If the preference shares are cumulative, non-participating Year 1 Year 2 Year 3 Year 4 Year 5 ＄ ＄ ＄ ＄ ＄ Preference Dividends (4%) 4,800 3,000 6,600 4,000 5,000 Ordinary Dividends 2,200 — 13,400 — — (b)If the preference shares is cumulative, participating Year 1 Year 2 Year 3 Year 4 Year 5 ＄ ＄ ＄ ＄ ＄ Preference Dividends (4%) 4,800 3,000 1,800 4,000 200 (4%) (2.5%) (in arrears) (3.33%) (in arrears) 4,800 4,800 (4%) (4%) 1,103 — (0.92%) 5,000 5,903 Ordinary Dividends 2,200 — 10,000 — — (0.88%) (4%) 2,297 (0.92%) 12,297
解析
转载请注明原文地址:https://kaotiyun.com/show/wxYd777K
0

中级（会计）

原金融专业英语（FECT）

金融英语（FECT）

相关试题推荐
随机试题
最新回复(0)