Dividends in arrears on cumulative preferred stock are liabilities to be paid at a lat
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第2题
A.participating
B.callable
C.cumulative
D.convertible
第3题
A.Dividends on preferred stocks are tax-deductible to individual investors but not to corporate investors.
B.Common dividends cannot be paid if preferred dividends are in arrears on cumulative preferred stock.
C.Preferred stockholders have voting power.
D.Investors can sue managers for nonpayment of preferred dividends.
第4题
was $83,700.
Details of rent in arrears and in advance at the beginning and end of the year were:
In arrears In advance
$ $
30 June 2004 3,800 2,400
30 June 2005 4,700 3,000
All arrears of rent were subsequently received.
What figure for rental income should be included in the company’s income statement for the year ended 30 June
2005?
A $84,000
B $83,400
C $80,600
D $85,800
第5题
A.Shares
B.Dividends
C.Bonds
D.Futures
第6题
A.Dr Final dividends declared Cr Cash
B.Dr Retained earning Cr Dividends payable
C.Dr Final dividends declared Cr Dividends payable
D.no entry
第7题
A.dividends
B.bonds
C.stocks
D.futures
第9题
(7)
A.If a shareholder owns more shares, he can receive more cash dividends.
B.Cash dividends are paid to each shareholder on the date of declaration.
C.The number of shares has little impact on cash dividends paid to each shareholder.
D.Cash dividends will be paid from the proceeds of the share issuance.
第10题
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