通过利尿作用达到降压效果的药物是A．氯沙坦B．硝苯地平C．普萘洛尔D．

sented below:AssetsCindyPaysonNon-current assets$$Property, plant and equipment270,000179,000investment300,000---Current assets Inventories95,00050,000Trade and other receivables110,00099,000Cash and cash equivalents8,00051,000Total Assets783,000379,000Equity and liabilities Equity Share capital80,00040,000Ruation surplus20,00010,000Retained earnings435,000209,000Liabilities Long-term loans200,00070,000Trade and other payables48,00050,000Total equity and liabilities783,000379,000 The following notes are relevant to the preparation of the consolidated financial statements:1) Cindy acquired 75% of the ordinary shares of Payson for $300,000 several years ago. At the acqu isition date, the retained earnings of Payson were $120,000 and ruation surplus was $10,000. The fair value of the non-controlling interest at the date of acquisition was $55,000.

(c) Leigh acquired 30% of the ordinary share capital of Handy, a public limited company, on 1 April 2006. The

purchase consideration was one million ordinary shares of Leigh which had a market value of $2·50 per share

at that date and the fair value of the net assets of Handy was $9 million. The retained earnings of Handy were

$4 million and other reserves of Handy were $3 million at that date. Leigh appointed two directors to the Board

of Handy, and it intends to hold the investment for a significant period of time. Leigh exerts significant influence

over Handy. The summarised balance sheet of Handy at 31 May 2007 is as follows:

5,000. Issued share capital is 400,000 of 25c shares. The company decides to make a bonus issue of 1 for 1. What are the closing balances on share premium and retained earnings.

A、Share premium retained earnings $25,000 Nil

B、Share premium retained earnings $10,000 $15,000

C、Share premium retained earnings Nil $25,000

D、Share premium retained earnings Nil $(275,000)

he issue have？ 1 Assets are increased 2 Retained earnings are reduced 3 Share premium account is reduced 4 Investments are increased

A、1 only

B、1 and 2

C、3 only

D、1 and 4

n at December 31, 2014: 6% cumulative preferred stock, $100 par, callable at $106, 100,000 shares authorized, 5,000 shares issued $ 500,000 Common stock, $2 par, 1,000,000 shares authorized, 600,000 shares issued and outstanding 1,200,000 Additional paid-in capital: preferred stock 100,000 Additional paid-in capital: common stock 800,000 Retained earnings 300,000 From the above information, compute the following: (1) The total amount of legal capital: $__________ Computation: (2) The total amount of paid-in capital: $__________ Computation: (3) The average issue price per share of preferred stock: $_____ per share Computation: (4) The book value per share of common stock (assume current-year preferred dividends have been paid) $_____ per share Computation: (5) The balance in Retained Earnings at the beginning of the year was $250,000, and there were no dividends in arrears. Net income for 2014 was $320,000. What was the amount of dividend declared on each share of common stock during 2014？ $_____ per share Computation:

rred shares whose value is $4 each. The company decides to pay dividend of 10 cents per ordinary share. How much is the total dividend to be paid？

A、$10,000

B、$30,000

C、$20,000

D、$15,000

A、Current assets minus current liabilities

B、Total assets plus total liabilities

C、Total assets minus total equity

D、None of these choices are correct