Company financial statements do not consist of which of the following: Select one: a. Income statement b. Auditors' report c. Directors' report d. Earnings per share The following current liability should be disclosed on the face of the balance sheet: Select one: a. Current portion of interest-bearing borrowings b. Mortgage bond c. Trade receivables d. Property, plant and equipment Redeemable preference shares may not be issued to be redeemed at: Select one: a. par b. book value c. a premium d. a discount Which of the following is not regarded as the qualifications of an accounting officer: Select one: a. The Institute of Cost and Management Accountants; b. The South African Institute of Chartered Accountants c. The Association of Commercial and Financial Technicians of Southern Africa d. Accountants and Auditors board