2002金融英语证书中级会计真题2(1).docVIP

2002金融英语证书中级会计真题2(1) 2002金融英语证书中级会计真题2(1)question 4 (total: 10 marks) the following are the account balances of a limitedpany as at 31 december 2001: $,000 $,000 ordinary share capital 600 10% preferential share capital 400 share premium on ordinary shares 300 retained profits 500 debentures (due 30 june 2002 ) 1,300 plant and machinery 1,700 provision for depreciation of plant and machinery 600 dividends declared: preferential 40 ordinary 10 trade creditors 700 trade debtors 1,200 provision for doubtful debts 80 office expenses due but unpaid 20 investments ie receivable 30 investments i