单选题 The following financial information relates to QK Co, whose ordinary shares have a nominal value of $0·50 per share:

A、 $2.10 per share
B、 $2.50 per share
C、 $2.80 per share
D、 $4.20 per share

【正确答案】 A

【答案解析】Net asset value (NAV) = 140m – 15m – 20m = $105m Number of ordinary shares = 25m/0·5 = 50m shares NAV per share = 105m/50m = $2·10 per share