题目内容（请给出正确答案）

[主观题]

At 1 January 20X8 Artichoke had 5 million $1 equity shares in issue.On 1 June 20X8 it

made a 1 for 5 rights issue at a price of $1.50.The market price of the shares on the last day of quotation with rights was $1.80.

Total earnings for the year ended 31 December 20X8 was $7.6 million.

What was EPS for the year().

A、$1.35

B、$1.36

C、$1.27

D、$1.06

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更多“At 1 January 20X8 Artichoke ha…”相关的问题

第1题

Cloud obtained a 60% holding in the 100,000 $1 shares of Mist on 1 January 20X8, when

the retained earnings of Mist were $850,000.Consideration comprised $250,000 cash, $400,000 payable on 1 January 20X9 and one share in Cloud for each two shares acquired.Cloud has a cost of capital of 8% and the market value of its shares on 1 January 20X8 was $2.30.Cloud measures non-controlling interest at fair value.The fair value of the non-controlling interest at 1 January 20X8 was estimated to be $400,000.

What was the goodwill arising on acquisition().

A、$139,370

B、$169,000

C、$119,370

D、$130,370

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第2题

C寿险公司20X8年12月31日的权益乘数为10，该公司20X8年承保利润率为1%，资产周转率为40%，则该公司20X8年的净资产收益率为是()。

A.2.5%

B.4%

C.0.4%

D.1%

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第3题

Capita had the following bank loans outstanding during the whole of 20X8:Capita began

Capita had the following bank loans outstanding during the whole of 20X8:

Capita had the following bank loans outstanding du

Capita began construction of a qualifying asset on 1 April 20X8 and withdrew funds of $6 million on that date to fund construction. On 1 August 20X8 an additional $2 million was withdrawn for the same purpose.

Calculate the borrowing costs which can be capitalised in respect of this project for the year ended 31 December 20X8().

A、$560,000

B、$472,500

C、$750,000

D、$350,000

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第4题

SAS存储的日期值是从哪一天开始到某一天的天数？（）

A.January 1, 1900

B.January 1, 1950

C.January 1, 1960

D.January 1, 1970

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第5题

某企业以人民币作为记账本位币。20X7年初为固定资产建造工程借入一笔外币借款1000万美元，年利率为5%。借款费用资本化的起点为20X7年的7月初;20X9年末该资产达到预定可使用状态。假定20X7年末、20X8年末的汇率分别为：1美元=6元人民币，1美元=6.2元人民币。20X8年计入“在建工程”科目的借款费用金额为（)。

A、200万元

B、310万元

C、515万元

D、520万元

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第6题

甲公司的记账本位币为人民币。20X8年12月5日以每股2美元的价格购入A公司10000股作为交易性金融资产，当日汇率为1美元=7。6元人民币，款项已经支付，20X8年12月31日，当月购入的A公司股票市价变为每股2.2美元，当日汇率为1美元=7.4元人民币，假定不考虑相关税费的影响，则甲公司期末应计入公允价值变动损益的金额为()元人民币。

A、10800

B、800

C、10000

D、10600

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第7题

The word Computer was removed from the company’s name ____（）

A．on April 1, 1976

B．on January 3, 1977

C．on January 9, 2007

D．in August 2010

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第8题

某企业以人民币作为记账本位币。20X8年11月1日该企业购买商品，货款1000万美元，当时尚未付款;根据合同规定，企业在12月20日支付40%货款。购货当天的即期汇率为1美元=7.4元人民币;12月20日的即期汇率为1美元=7.5元人民币;12月31日的即期汇率为1美元=7.8元人民币。其他业务略。该交易导致企业20X8年确认的与“应付账款——美元”账户有关的汇兑差额中未实现汇兑损益为()。

A.利得40万元

B.利得20万元

C.损失240万元

D.损失280万元

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第9题

A company issues $5,000,000, 7.8%, 20-year bonds to yield 8% on January 1, 2006. Inter

A.$385,052

B.$390,000

C.$392,298

D.$394,948

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