有限公司會計 ：练习题

Which of the following describes the nature of debentures in a limited company?

Which of the following items is usually found in the appropriation account of a limited company?

A company issues \(2,000,000\) ordinary shares at no par value. All shares were fully paid on application. However, applications for \(2,400,000\) shares were received. The company allotted the shares and refunded the excess money. What is the journal entry to record the allotment of shares from the application account?

A limited company issued \(500,000\) ordinary shares. Applications were received for \(650,000\) shares, and the company decided to refund the excess application money for the unallotted shares. Which of the following accounts should be debited to record the refund of the excess application money?

Which of the following statements regarding the issue of debentures at par is correct?

State the nature of debentures and the classification of debenture interest in the financial statements.

State the effect of a transfer of profits to a general reserve on the total equity of a limited company.

State the purpose of preparing an appropriation account for a limited company.