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[主观题]

Everrine Corporation owns 3,000 shares of JRW Corporation. JRW Corporation has 25,000 shares of stock outstanding. JRW paid $4 per share in cash dividends to its stockholders. The entry to record the

A、Debit Cash, $12,000; credit Long-Term Investments, $12,000.

B、Debt Long-Term Investment, $12,000; credit Cash, $12,000.

C、Debit Cash, $12,000; credit Dividend Revenue, $12,000.

D、Debit Unrealized Gain-Equity, $12,000; credit Cash, $12,000.

E、Debit Cash, $12,000; credit Unrealized Gain-Equity, $12,000.

提问人:网友yaohlin 发布时间:2022-01-07
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D、A book value of $28 per share of common stock.

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第2题
merger对应

A、the joining together of two corporations in which one corporation transfers all of its assets to the other, which continues to exist. In effect one corporation "swallows" the other, but the shareholders of the swallowed company receive shares of the surviving corporation.

B、n. a member of the governing board of a corporation or association elected or re-elected at annual meetings of the shareholders or members.

C、To bring to an end by taking care of unfinished business

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第3题
Which of the following represents the total number of shares that a corporation may issue under the terms of its charter? ()

A、authorized shares

B、issued shares

C、unissued shares

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第4题

Witch Co acquired 70% of the 200,000 equity shares of Wizard, its only subsidiary, on 1 April 20X8 when the retained earnings of Wizard Co were $450,000. The carrying amounts of Wizard Co's net assets at the date of acquisition were equal to their fair values apart from a building which had a carrying amount of $600,000 and a fair value of $850,000. The remaining useful life of the building at the acquisition date was 40 years.Witch Co measures non-controlling interest at fair value, based on share price. The market value of Wizard Co shares at the date of acquisition was $1.75.At 31 March 20X9 the retained earnings of Wizard Co were $750,000. At what amount should the non-controlling interest appear in the consolidated statement of financial position of Witch Co at 31 March 20X9?

A、$193,125

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第5题
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C、Fall by $5,000

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第6题
A company's shares have a nominal value of $1 and a market value of $3. In a rights issue, one new share would be issued for every three shares at a price of $2.60. What is the theoretical ex-rights price?

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B、2.9

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第7题
Company A had 4,000 shares of 7%, ¥100 par preferred stock and 50,000 shares of common stock outstanding throughout 2019. Compute earnings per share for 2019 if the company's income statement showed net income of ¥630,000. ().

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第8题
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第9题
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第10题
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B、1, 2, 3 and 4

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