题目内容（请给出正确答案）

[主观题]

On 1 January 2011 the market rate of interest on a company’s bonds is 5% and it issue

s a bond with the following characteristics:

On 1 January 2011 the market rate of interest on a

If the company uses IFRS, its interest expense (in millions) in 2011 is closest to:

A.€1.846.

B.€2.307.

C.€2.386.

查看答案

如搜索结果不匹配，请联系老师获取答案

您可能会需要：

重置密码查看订单联系客服

安装赏学吧APP，拍照搜题省时又省心！

更多“On 1 January 2011 the market r…”相关的问题

第1题

A company had the following events related to $5 million of 10-year bonds with a coupon

rate of 8% payable semi-annually on 30 June and 31 December:

Issued on 1 January 2005, when the market rate of interest was 6%.

Bought back in an open market transaction on 1 January 2011, when the market rate of interest rate was 8%.

Which of the following statements best describes the effect of the bond repurchase on the financial statements for 2011？ If the company uses the indirect method of calculating the cash from operations, there will be a:

A.$346,511 gain on the income statement.

B.$743,873 gain on the income statement.

C.$350,984 decrease in the cash from operations.

点击查看答案

第2题

A company purchased equipment for $50,000 on 1 January 2009. It is depreciating the eq

uipment over a period of 10 years on a straight-line basis for accounting purposes, but for tax purposes, it is using the declining balance method at a rate of 20%. Given a tax rate of 30%, the deferred tax liability as at the end of 2011 isclosest to:

A. $420.

B. $2,820.

C. $6,720.

点击查看答案

第3题

A company, which prepares its financial statements in accordance with IFRS issues ￡5,

000,000 face value ten year bonds on January 1, 2010 when interest rates are 5.50%.The bonds carry a coupon of 6.50%, with interest paid annually on December 31.The carrying value of the bonds as of December 31, 2011 will be closest to:

A.￡4,695,562.

B.￡5,301,000.

C.￡5,316,000.

点击查看答案

第4题

On January 1, 2009, Bao limited bought a piece of manufacturing equipment for $250,00

0.At that time they estimated its useful life to be 10 years and its salvage value to be $10,000.During 2011, it became apparent that the equipment was wearing our more quickly than they had originally estimated.It now appeared that its useful life would only be 6 years in total.If Bao Limited uses the straight-line method for depreciation and has a policy of only taking one-half year’s depreciation in the year of acquisition, the depreciation expense on this piece of equipment for 2011 will be closest to:

A.$48,000.

B.$51,000.

C.$53,125.

点击查看答案

第5题

On 1 January 2009, a company that prepares its financial statements according to IFRS issued bonds with the following features:

10. On 1 January 2009, a company that prepares its financial statements according to IFRS issued bonds with the following features:

·Face value ￡20,000,000

·Term 5 years

·Coupon rate 6% paid annually on December 31

·Market rate at issue 4%

The company did not elect to carry the bonds at fair value. In December 2011 the market rate on similar bonds had increased to 5% and the company decided to buy back (retire) the bonds after the coupon payment on December 31. As a result, the gain on retirement reported on the 2011 statement of income is closest to:

A. ￡340,410.

B. ￡371,882.

C. ￡382,556.

点击查看答案

第6题

On 17 th January, 1775, the Covent Garden Theatre produced Sheridan’s first comedy, The School for Scandal（）

点击查看答案

第7题

“人大释法”是指中华人民共和国的常设立法机关全国人民代表大会常务委员会对最高国家权力机关全国人民代表大会制定的香港特别行政区宪制文件《中华人民共和国香港特别行政区基本法》作出立法解释。下列案件中，那一个判例是香港特别行政区的法院主动提请“人大释法”之后作出的判决？

A.Ng Ka Ling and Another v. The Director of Immigration [1999] HKCFA 72; [1999] 1 HKLRD 315; (1999) 2 HKCFAR 4; [1999] 1 HKC 291 ; FACV 14/1998 (29 January 1999)

B.The Director of Immigration v. Chong Fung Yuen [2001] HKCFA 48; [2001] 2 HKLRD 533; (2001) 4 HKCFAR 211; FACV 26/2000 (20 July 2001)

C.Democratic Republic of the Congo and Others v. FG Hemisphere Associates LLC [2011] HKCFA 41; (2011) 14 HKCFAR 95; [2011] 4 HKC 151; FAC

点击查看答案

第8题

A.Ng Ka Ling and Another v. The Director of Immigration [1999] HKCFA 72; [1999] 1 HKLRD 315; (1999) 2 HKCFAR 4; [1999] 1 HKC 291 ; FACV 14/1998 (29 January 1999)

B.The Director of Immigration v. Chong Fung Yuen [2001] HKCFA 48; [2001] 2 HKLRD 533; (2001) 4 HKCFAR 211; FACV 26/2000 (20 July 2001)

C.Democratic Republic of the Congo and Others v. FG Hemisphere Associates LLC [2011] HKCFA 41; (2011) 14 HKCFAR 95; [2011] 4 HKC 151; FAC

点击查看答案