小伙伴们，acca考试题库来啦!很多想要报考acca考试的考生，不知道该如何准备全英文考试，中公财经小编为大家收集的acca F9科目第四章练习题及模拟题，帮助大家更好学习acca，早日拿下acca证书。
1.The owners of a private company wish to dispose of their entire investment in the company. The company has an issued share capital of $1m of $0·50 nominal value ordinary shares. The owners have made the following valuations of the 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
