Far East Corporation is authorized to issue 10 million shares of 2 yuan par value capital stock. The corporation issued one half of the stock for cash of 5 yuan per share, earned 4,000,000 yuan during the first year, and declared a cash dividend of 200,000 yuan. The total paid-in capital of Far East Corporation after one year of operation is _____
A、25,000,000 yuan.
B、29,000,000 yuan.
C、20,000,000 yuan.
D、49,800,000 yuan.
基础会计(全英)
章节列表
Session 1. Introduction10Session 2. Conceptual Framework of Financial Accounting1Session 3. Accounting Equation and Double-entry Bookkeeping18Session 4. Accounting Cycle: Recording Business Transactions38Session 5. Accounting Cycle: Accounting for Accruals24Session 6. Accounting Cycle: Accounting for Deferrals21Session 7. Accounting Cycle: Preparing Financial Statements18Session 8. Special Journals and Inventory Valuation40Session 9. Bank Accounts and Cash Funds30Session 10. Classified Financial Statements28Session 11. Corporation: Organization and Stockholders’ Equity19Session 12. Corporation: Dividends, Earnings per Share and Treasury Stock20Session 13. Liabilities of a Corporation: Bonds Payable20Final Examination21