中公财经

The answer is B.

Profit on disposal of properties will be included in profit in the statement of profit or loss and other comprehensive income。Equity dividends proposed after the reporting period are disclosed by note.

首先知道属于所有者权益变动表的科目有：share capital，share premium，returned earning，

revaluation surplus。选项中：

1. 处置固定资产的收益，应计入利润表的 gain on disposal;

2. 固定资产重估增值，正确;

3. 报告期后提议发的股利，在 notes 中披露即可，只有宣告(declare)时才确认做账;

4. 发行股票，会增加 share capital 和 share premium，正确。

以上就是acca F3练习题，多多练习才能拿下acca！如果想要了解更多acca相关信息，请关注中公财经网。