2. 外语
  3. If a company had 120,000, 4% preference shares of ＄1 each and 250,000 ordinary shares of ＄ 1 each, then the dividends would be p

If a company had 120,000, 4% preference shares of ＄1 each and 250,000 ordinary shares of ＄ 1 each, then the dividends would be p

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问题 If a company had 120,000, 4% preference shares of ＄1 each and 250,000 ordinary shares of ＄ 1 each, then the dividends would be payable as follows:
Year 1 Year 2 Year 3 Year 4 Year 5
＄ ＄ ＄ ＄ ＄
Total Profits appropriated for dividends 7,000 3,000 20,000 4,000 5,000
Required:
(a)If the preference shares are cumulative, non-participating, calculate the preference dividends and ordinary dividends in each year.
(b)If the preference shares are cumulative, participating, calculate the preference dividends and ordinary dividends in each year.
选项
答案(a)If the preference shares are cumulative, non-participating Year 1 Year 2 Year 3 Year 4 Year 5 ＄ ＄ ＄ ＄ ＄ Preference Dividends (4%) 4,800 3,000 6,600 4,000 5,000 Ordinary Dividends 2,200 — 13,400 — — (b)If the preference shares is cumulative, participating Year 1 Year 2 Year 3 Year 4 Year 5 ＄ ＄ ＄ ＄ ＄ Preference Dividends (4%) 4,800 3,000 1,800 4,000 200 (4%) (2.5%) (in arrears) (3.33%) (in arrears) 4,800 4,800 (4%) (4%) 1,103 — (0.92%) 5,000 5,903 Ordinary Dividends 2,200 — 10,000 — — (0.88%) (4%) 2,297 (0.92%) 12,297
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金融英语（FECT）

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