Summary financial statements are given below for JE, the division of a large divisionalised company: The cost of capital for the division is estimated at 11% each year. The annual rate of interest on the long-term loans is 9%. All decisions concerning the division’s capital structure are taken by central management. What is the divisional residual income (RI) for the year ended 31 December?
A、–$84
B、$180
C、$236
D、$284
A、–$84
B、$180
C、$236
D、$284
【参考答案及解析】
$000 Profit 500 Imputed interest 11% × 2,400 (264) –––– Residual income 236 ––––
$000 Profit 500 Imputed interest 11% × 2,400 (264) –––– Residual income 236 ––––