23 The capital structure of a company at 30 June 2005 is as follows:$mOrdinary share capital 100Shar

23 The capital structure of a company at 30 June 2005 is as follows:

Ordinary share capital 100

Share premium account 40

Retained earnings 60

10% Loan notes 40

The company’s income statement for the year ended 30 June 2005 showed:

Operating profit 44

Loan note interest (4)

___

Profit for year 40

____

What is the company’s return on capital employed?

A 40/240 = 162/3 per cent

B 40/100 = 40 per cent

C 44/240 = 181/3 per cent

D 44/200 = 22 per cent

参考答案

正确答案：C

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