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F9题库_2019年acca考试F9第四章模拟练习题(5)进入阅读模式

F9题库_2019年acca考试F9第四章模拟练习题(5) 进入阅读模式 点我咨询

2019-08-16 10:32:40| 来源:

小伙伴们,acca考试题库来啦!很多想要报考acca考试的考生,不知道该如何准备全英文考试,中公财经小编为大家收集的acca F9科目第四章练习题及模拟题,帮助大家更好学习acca,早日拿下acca证书。

1.The owners of a private company wish to dispose of their entire investment in the company. The company has an issued share capital of $1m of $0·50 nominal value ordinary shares. The owners have made the following valuations of the company’s assets and liabilities.

Non-current assets (book value) $30m

Current assets $18m

Non-current liabilities $12m

Current liabilities $10m

The net realisable value of the non-current assets exceeds their book value by $4m. The current assets include $2m of accounts receivable which are thought to be irrecoverable.

What is the minimum price per share which the owners should accept for the company?

A $14

B $25

C $28

D $13

 

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