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ACCA考试财务报告中的Financial instruments

高顿网校2015-11-30 14:28Yvonne.shen
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Question：Which of the following statements is correct in connection with the share premium account?

A. It can be used to pay a dividend.

B. It cannot be changed into share capital.

C. It is an example of a capital reserve.

D. It represents the excess received above the market value when shares are issued by a company.

The correct answer is:It is an example of a capital reserve.

The share premium represents amounts received from a share issue in excess of par value. It cannot be used to pay dividends but can be used to fund bonus issues of shares.

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上一篇：ACCA考试财务报告基础测试题：Provision and contingencies
下一篇：2016ACCA考试财务报告练习题：Substance over form

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