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2019年ACCA考试《专业会计师(专业阶段)》每日一练(3.27)

更新时间:2020-08-08 11:17:14 来源: 阅读量:

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2019年ACCA考试《专业会计师(专业阶段)》每日一练(3.27)

Which TWO of the following statements concerning the distribution of a company’s pidends are true?

A.In all cases, the net assets must be no less than the aggregate of its called-up share capital and distributable reserves at the time of the distribution

B.In all cases, the distribution must come from accumulated realised profits, less accumulated realisedlosses

C.No distribution may come from the capital redemption reserve

D.Even after a pidend is declared and due forpayment, there is no obligation for the company to make the distribution

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