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通过利尿作用达到降压效果的药物是A.氯沙坦B.硝苯地平C.普萘洛尔D.

通过利尿作用达到降压效果的药物是

A.氯沙坦

B.硝苯地平

C.普萘洛尔

D.氢氯噻嗪

E.卡托普利

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第1题

The statements of financial position for Cindy and Payson as at 31 December 20X1 are pre
sented below:AssetsCindyPaysonNon-current assets$$Property, plant and equipment270,000179,000investment300,000---Current assets Inventories95,00050,000Trade and other receivables110,00099,000Cash and cash equivalents8,00051,000Total Assets783,000379,000Equity and liabilities Equity Share capital80,00040,000Ruation surplus20,00010,000Retained earnings435,000209,000Liabilities Long-term loans200,00070,000Trade and other payables48,00050,000Total equity and liabilities783,000379,000 The following notes are relevant to the preparation of the consolidated financial statements:1) Cindy acquired 75% of the ordinary shares of Payson for $300,000 several years ago. At the acqu isition date, the retained earnings of Payson were $120,000 and ruation surplus was $10,000. The fair value of the non-controlling interest at the date of acquisition was $55,000.

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第2题

Only the ordinary share, preferred share, and retained earning are presented in the statement of changes in equity.
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第3题

(c) Leigh acquired 30% of the ordinary share capital of Handy, a public limited company, o

(c) Leigh acquired 30% of the ordinary share capital of Handy, a public limited company, on 1 April 2006. The

purchase consideration was one million ordinary shares of Leigh which had a market value of $2·50 per share

at that date and the fair value of the net assets of Handy was $9 million. The retained earnings of Handy were

$4 million and other reserves of Handy were $3 million at that date. Leigh appointed two directors to the Board

of Handy, and it intends to hold the investment for a significant period of time. Leigh exerts significant influence

over Handy. The summarised balance sheet of Handy at 31 May 2007 is as follows:

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第4题

A company has a balance on share premium account of $50,000 and on retained earnings of $7
5,000. Issued share capital is 400,000 of 25c shares. The company decides to make a bonus issue of 1 for 1. What are the closing balances on share premium and retained earnings.

A、Share premium retained earnings $25,000 Nil

B、Share premium retained earnings $10,000 $15,000

C、Share premium retained earnings Nil $25,000

D、Share premium retained earnings Nil $(275,000)

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第5题

When a company makes a rights issue of equity shares which of the following effects will t
he issue have? 1 Assets are increased 2 Retained earnings are reduced 3 Share premium account is reduced 4 Investments are increased

A、1 only

B、1 and 2

C、3 only

D、1 and 4

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第6题

Shown below is information relating to the stockholders' equity of RAPP Corporatio
n at December 31, 2014: 6% cumulative preferred stock, $100 par, callable at $106, 100,000 shares authorized, 5,000 shares issued $ 500,000 Common stock, $2 par, 1,000,000 shares authorized, 600,000 shares issued and outstanding 1,200,000 Additional paid-in capital: preferred stock 100,000 Additional paid-in capital: common stock 800,000 Retained earnings 300,000 From the above information, compute the following: (1) The total amount of legal capital: $__________ Computation: (2) The total amount of paid-in capital: $__________ Computation: (3) The average issue price per share of preferred stock: $_____ per share Computation: (4) The book value per share of common stock (assume current-year preferred dividends have been paid) $_____ per share Computation: (5) The balance in Retained Earnings at the beginning of the year was $250,000, and there were no dividends in arrears. Net income for 2014 was $320,000. What was the amount of dividend declared on each share of common stock during 2014? $_____ per share Computation:

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第7题

A company has 100,000 shares of ordinary share whose par value is $1, and 50,000 10% prefe
rred shares whose value is $4 each. The company decides to pay dividend of 10 cents per ordinary share. How much is the total dividend to be paid?

A、$10,000

B、$30,000

C、$20,000

D、$15,000

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第8题

The net assets of a business are equal to:

A、Current assets minus current liabilities

B、Total assets plus total liabilities

C、Total assets minus total equity

D、None of these choices are correct

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