The items listed below should be apportioned as indicated. Cost of Distribution Administrativesales costs expenses % % % Discounts received - - 100 Energy expenses 40 20 40 Wages 40 25 35 Directors' remuneration - - 100
【参考答案及解析】
Ordinary Share Retained Total shares premium earnings $!000 $!000 $!000 $!000 Balance at 1 Nov 20X6 650 80 130 860 Total comprehensive 100 100 income for the year Dividends paid ( 30) (30) Balance at 31 Oct 20X7 650 80 200 930
Ordinary Share Retained Total shares premium earnings $!000 $!000 $!000 $!000 Balance at 1 Nov 20X6 650 80 130 860 Total comprehensive 100 100 income for the year Dividends paid ( 30) (30) Balance at 31 Oct 20X7 650 80 200 930