所有者权益练习（Owner equity exercise）.doc

所有者权益练习（Owner equity exercise） The third chapter of the rights and interests of the owners A single choice 1, a Limited by Share Ltd commissioned B securities companies to issue ordinary shares, par value totaled 40 million yuan, the total issued 160 million yuan, the issue fee according to issuing a total of 2% calculation (without considering other factors), net income received all shares issued. A Limited by Share Ltd of the business is credited as a capital reserve for the amount (million). A.4 000 B.11 680 C.11 760 D.12 000 2, the following economic business, will not cause the change of the total owners equity (is). A. monetary funds invested by the owners The owner of B. investment to enterprises equipment C. company announced cash dividends to the owner D. enterprises in the capital reserve 3, a company at the beginning of 2010 equity amounted to 13 million 600 thousand yuan, the year net profit of 4 million 500 thousand yuan, 450 thousand yuan from retained earnings to investors, cash dividend distribution of 2 million yuan this year, capital reserve into capital of 500 thousand yuan, 300 thousand yuan cash investors additional investment. The company at the end of the year, total owners equity (million). A.1 565 B.1 595 C.1 640 D.1 795 4, using the equity method of accounting for long-term equity investment, for the invested enterprises available for sale financial assets at fair value changes in capital reserve increase, the final because the matter investment enterprises should be calculated should enjoy the proportional share of the voting capital have, to be included in the (). A. capital reserve B. investment income C. and other business income D. operating income 5, a Limited by Share Ltd commissioned B securities companies to issue ordinary shares, par value totaled 200 million yuan, the total issued 800 million yuan, the issue fee according to issuing a total of 2% calculation (without considering other factors), net income received all shares issu