题目内容

高速综合检测列车不仅有“黄医生”,还有“白医生”

A. 对
B. 错

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当铁路处于天窗维修期时,也会有列车经过此区段

A. 对
B. 错

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?

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 $180,000. Centrelink Co. operates with a mark-up of 25%.What is the cost of inventory destroyed in the fire?$

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