Example (Bonus issue):Clarke Fringland CoStatement of financial position as at 31 December 20X3 (extract)$Share capital (50c) 10,000Share premium7,000Retained earnings8,00025,000Clarke Fringland Co has decided on a bonus issue of shares of 1 for 4 and will use the share premium account for this purpose.Required:What is the double entry to record the bonus issue of shares and what is the adjusted financial position extract after the bonus issue?
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Mike, who set up a business as a sole trader on 1 January 20X7 with $200,000 of his own money. On 30 October 20X7 he was lucky enough to win $1,000,000 on the lottery. Mike, then, decided to pay $500,000 of this into his business. He took cash drawings of $100,000 during the year and at 31 December 20X7 the net assets of the business totaled $250,000.What was the profit or loss of the business for the year ended 31 December 20X7?$
On 1 January 20X7 Centrelink Co. had inventory of $360,000. Sales for the year were $1,750,000 and purchases $1,800,000 of inventory during 20X7. On 31 December 20X7, the flood inundated some areas in warehouse where some inventory items were gone. The company’s salvaged inventories valued at $180,000. Centrelink Co. operates with a mark-up of 25%.What is the cost of inventory destroyed in the fire?$
痢疾阿米巴各期可相互转化的是()
A. 四核包囊――二核包囊
B. 小滋养体――大滋养体
C. 大滋养体――包囊
D. 包囊――大滋养体
E. 以上各期均可相互转化
与疟疾复发有关的是:
A. 环状体
B. 迟发型子孢子
C. 滋养体
D. 雌、雄配子体
E. 成熟裂殖体