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[主观题]

A company issued $2,000,000 of bonds with a 20 year maturity at 96.Seven years later,

the company called the bonds at 103 when the unamortized discount was $39,000.The company would most likely report a loss of:

A.$60,000.

B.$99,000.

C.$138,000.

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第1题

An UC in favour of Metal Company covering a shipment of "Stainless Steel" calls for an &qu

ot;Inspection Certificate issued by the competent authority". As they are the manufacturers of the goods and an acknowledged world authority on steel, the beneficiary may issue this document themselves.

(1)( ) True (2)( ) False

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第2题

A company has issued non－callable, non－convertible preferred stock with the following feat

A company has issued non-callable, non-convertible preferred stock with the following features:

· Par value per share: $10

· Annual dividend per share: $2

· Maturity: 15 years

An investor’s required rate of return is 8%, and the current market price per share of the preferred stock is $25. By comparing the estimated intrinsic value with the market price of the preferred stock, the most likely conclusion is that the preferred stock is:

A.fairly valued at $25.00.

B.undervalued by $15.00.

C.overvalued by $4.73.

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第3题

When authenticating an alteration on correction or the B/L, such authentication must consist of: 1)

When authenticating an alteration on correction or the B/L, such authentication must consist of:

1) the name of the company making the alteration.

2) their capacity (i. e. agent if the authentication appears to have been made by a party other than the issuer of the document).

3)a signature or initial of the person making the change.

If an issuer makes the alteration, the above 1) and 3) are enough, but such case is seldom.

China Ocean Shipping Agency-COSA made an alteration on a B/L issued by Jessen Shipping Co., the alteration bear a COSA's initial.

(1)( ) Such alteration is acceptable.

(2)( ) Such alteration is not acceptable owing to ______.

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第4题

Normally, a duty guarantee takes the form. of（).

A.a guarantee deposit

B.a letter of guarantee issued by a bank

C.a letter of guarantee issued by any financial institution

D.a letter of guarantee issued by a trading company

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第5题

3 （a) Leigh, a public limited company, purchased the whole of the share capital of Hash, a

3 (a) Leigh, a public limited company, purchased the whole of the share capital of Hash, a limited company, on 1 June

2006. The whole of the share capital of Hash was formerly owned by the five directors of Hash and under the

terms of the purchase agreement, the five directors were to receive a total of three million ordinary shares of $1

of Leigh on 1 June 2006 (market value $6 million) and a further 5,000 shares per director on 31 May 2007,

if they were still employed by Leigh on that date. All of the directors were still employed by Leigh at 31 May

2007.

Leigh granted and issued fully paid shares to its own employees on 31 May 2007. Normally share options issued

to employees would vest over a three year period, but these shares were given as a bonus because of the

company’s exceptional performance over the period. The shares in Leigh had a market value of $3 million

(one million ordinary shares of $1 at $3 per share) on 31 May 2007 and an average fair value of

$2·5 million (one million ordinary shares of $1 at $2·50 per share) for the year ended 31 May 2007. It is

expected that Leigh’s share price will rise to $6 per share over the next three years. (10 marks)

Required:

Discuss with suitable computations how the above share based transactions should be accounted for in the

financial statements of Leigh for the year ended 31 May 2007.

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第6题

“In a certain city, a water supply company issued a noticeabout cutting off the water supply. At first, the public were only told thatthe running water company needed to service the pipeline. However,

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第7题

The volume of bonds to be issued by a securities company can not exceed 40 per cent o

f its () assets.证券公司的发行金额不能超过它的净资产的40%。

A、inernet

B、net

C、clear

D、nut

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第8题

At the beginning of the year, a company issued a $1,000 face value bond.Interest on tha

t bond is paid semiannually, the annual coupon rate on the bond is 9%, and the bond matures in ten years.The market rate of the interest at the time the bond was issued was 10% on an annual basis.The amount of the initial liability recorded for this bond was closest to:

A.$938.

B.$961.

C.1,065.

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第9题

Arthur Corp. issued $2500000 of 20-year, 9% callable bonds on July 1 , 2005, with interest payable on June 30 and December 31 . The fiscal year of the company is the calendar year. Journalize the entries to record the following selected transactions:

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第10题

On June 30, 2006, Athens Company issued $1 ,500,000 of 10-year, 8% bonds, dated June 30, for $1 ,540000. The bonds were purchased by Palermo Co. on the issue date at the issue price. Present entries to record the following transactions:

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