A company issued a £10m 4% Bond on 1 January 2005, the start of its financial year. It paid the first half-year's interest on 1 July 2005, the second half-year on 1 January 2006. What will be the total of 'interest payable' to be shown in the profit and loss account to 31 December 2005? Income tax rates are currently 20%.
Which one of the following is an example of expenditure which, although included within the profit and loss account, might be disallowable for taxation purposes?
'Accelerated capital allowances' refers to a situation when:
A 'minority interest' exists when:
'Minority Interests' must be split between:
Which one of the following is not part of a company's 'equity capital'?
Which one of the following is sometimes referred to as the 'bottom line' by financial commentators?
The first dividend to be paid in a financial year is usually the:
In calculating basic earnings per share, which one of the following 'weighted average' figures is used in the formula?
In calculating basic earnings per share, net profit or loss is included in the formula after all but one of the following are deducted. Which one?
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