2. 职称英语
  3. If a company had 120,000, 4% preference shares of ＄1 each and 250,000 ordinary s

If a company had 120,000, 4% preference shares of ＄1 each and 250,000 ordinary s

游客2025-06-21  28
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:http://tihaiku.com/zcyy/4128493.html
相关试题推荐
随机试题
最新回复(0)