$5,000
$10,000
$14,000
$35,000
$70,000
第1题:
(d) Calculate the ex dividend share price predicted by the dividend growth model and discuss the company’s
view that share price growth of at least 8% per year would result from expanding into the retail camera
market. Assume a cost of equity capital of 11% per year. (6 marks)
第2题:
17 A business income statement for the year ended 31 December 2004 showed a net profit of $83,600. It was later
found that $18,000 paid for the purchase of a motor van had been debited to motor expenses account. It is the
company’s policy to depreciate motor vans at 25 per cent per year, with a full year’s charge in the year of acquisition.
What would the net profit be after adjusting for this error?
A $106,100
B $70,100
C $97,100
D $101,600
第3题:
The most common method for pricing out non-burdened labor hours for a three year project would be to:
A . Price out the hours at the actual salary of the people to be assigned.
B . Price out the work using a company-wide average labor rate.
C . Price out the work using a functional group average labor rate.
D . All of the above.
E . A and B only.
第4题:
A. $0
B. $10,000
C. $13,000
D.$14,000
E. $20,000
参考答案:A
第5题:
What starting salary do you expect? ()
A. I'd like to start on Monday next week.
B. I expect to get a salary increase.
C. I'd like to start at ¥5,000 a month.
第6题:
3 (a) Leigh, a public limited company, purchased the whole of the share capital of Hash, a limited company, on 1 June
2006. The whole of the share capital of Hash was formerly owned by the five directors of Hash and under the
terms of the purchase agreement, the five directors were to receive a total of three million ordinary shares of $1
of Leigh on 1 June 2006 (market value $6 million) and a further 5,000 shares per director on 31 May 2007,
if they were still employed by Leigh on that date. All of the directors were still employed by Leigh at 31 May
2007.
Leigh granted and issued fully paid shares to its own employees on 31 May 2007. Normally share options issued
to employees would vest over a three year period, but these shares were given as a bonus because of the
company’s exceptional performance over the period. The shares in Leigh had a market value of $3 million
(one million ordinary shares of $1 at $3 per share) on 31 May 2007 and an average fair value of
$2·5 million (one million ordinary shares of $1 at $2·50 per share) for the year ended 31 May 2007. It is
expected that Leigh’s share price will rise to $6 per share over the next three years. (10 marks)
Required:
Discuss with suitable computations how the above share based transactions should be accounted for in the
financial statements of Leigh for the year ended 31 May 2007.
第7题:
(ii) Division C is considering a decision to lower its selling price to customers external to the group to $95
per kilogram. If implemented, this decision is expected to increase sales to external customers to
70,000 kilograms.
Required:
For BOTH the current selling price of CC of $105 per kilogram and the proposed selling price of $95
per kilogram, prepare a detailed analysis of revenue, costs and net profits of BAG.
Note: in addition, comment on other considerations that should be taken into account before this selling
price change is implemented. (6 marks)
第8题:
100 The most common method for pricing out non-burdened labor hours for a three year project would be to:
A. Price out the hours at the actual salary of the people to be assigned.
B. Price out the work using a company-wide average labor rate.
C. Price out the work using a functional group average labor rate.
D. All of the above.
E. A and B only
第9题:
某产品的销售单价为20元,单位变动成本为15元,固定成本为10,000元,目标净利润为15,000元,则实现目标净利润的销售量为( )件。
A、4,250
B、2,750
C、14,000
D、5,000
第10题:
A.to increase the number of shares outstanding
B.reduce the market price of the stock per share
C.reduce earnings per share
D.increase the market activity of the shares
E.increase paid-in capital