题目内容

Example (Rights issue):Clarke Fringland CoStatement of financial position as at 31 December 20X3 (extract)$Share capital (50c) 8,000Share premium7,000Retained earnings 10,00025,000Clarke Fringland Co decides on a rights issue of 1 for 4 at $1.2Required:What is the double entry to record the issue of shares and what is the adjusted financial position extract after the issue?

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Example (Bonus and rights issue):X Co has the following capital structure.$400,000 ordinary shares of 50c 200,000Share premium account70,000Retained earnings230,000Shareholders’ equity500,000Show its capital structure following:(a) A “1 for 2” bonus issue(b) A rights issue of “1 for 3” at 75c following the bonus issue, assuming all rights taken up.

腧穴的分类为

A. 十二经穴经外奇穴阿是穴
B. 十四经穴经外奇穴特定穴
C. 十四经穴奇穴阿是穴
D. 经穴络穴阿是穴
E. 经穴络穴经外奇穴

【单选题】半衰期小于()天的为短半衰期放射性核素。

A. 10
B. 15
C. 20
D. 25

【判断题】放射性废弃物,按其物态可分为固定废物和液体废物两类。

A. 对
B. 错