An 8% $30 million convertible loan note was issued on 1 April 20X5 at par. Interest is

A.$5,976,000

B.$1,524,000

C.$324,000

D.$9,000,000

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更多“An 8% $30 million convertible …”相关的问题

第1题

As at 30 September 2013 Dune’s property in its statement of financial position was().

As at 30 September 2013 Dune’s property in its statement of financial position was（).

Property at cost (useful life 15 years) $45 million

Accumulated depreciation $6 million

On 1 April 2014, Dune decided to sell the property. The property is being marketed by a property agent at a price of $42 million, which was considered a reasonably achievable price at that date. The expected costs to sell have been agreed at $1 million. Recent market transactions suggest that actual selling prices achieved for this type of property in the current market conditions are 10% less than the price at which they are marketed.At 30 September 2014 the property has not been sold.

At what amount should the property be reported in Dune’s statement of financial position as at 30 September 2014？

A、$36 million

B、$37·5 million

C、$36·8 million

D、$42 million

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第2题

Barwell had 10 million ordinary shares in issue throughout the year ended 30 June 20X

A.16.7c

B.18.5c

C.16.1c

D.17c

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第3题

A company's trial balance shows a debit balance of $2.1 million brought forward o

n current tax and a credit balance of $5.4 million on deferred tax.The tax charge for the current year is estimated at $16.2 million and the carrying amounts of net assets are $13 million in excess of their tax base.The income tax rate is 30%

What amount will be shown as income tax in the statement of profit or loss for the year().

A、$15.6 million

B、$12.6 million

C、$16.8 million

D、$18.3 million

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第4题

Waffle had share capital of $7.5 million in 50c equity shares at 1 October 20X6.On 1

January 20X7 it made an issue of 4 million shares at full market price immediately followed by a 1 for 3 bonus issue.

The financial statements at 30 September 20X7 showed profit for the year of $12 million.

What was EPS for the year().

A、53c