F9题库_2019年acca考试F9第三章模拟练习题(1)
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1.The owners of a private company wish to dispose of their entire investment in the company. The company has anissued share capital of $1m of $0·50 nominal value ordinary shares. The owners have made the following valuations of th e company’s assets and liabilities.
Non-current assets (book value) $30m
Current assets $18m
Non-current liabilities $12m
Current liabilities $10m
The net realisable value of the non-current assets exceeds their book value by $4m. The current assets include $2m of accounts receivable which are thought to be irrecoverable.
What is the minimum price per share which the owners should accept for the company?
A $14
B $25
C $28
D $13
A
They should not accept less than NRV: (30m + 18m + 4m – 2m – 12m – 10m)/2m = $14 per share
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