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提问人：网友cl18507496603 发布时间：2022-01-06

[主观题]

Bao Capital issued bonds in 2006 that mature in 2016. The measurement basis used for

the bonds on the 2008 balance sheet will be:

A. market value.

B. historical cost.

C. amortized cost.

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更多“Bao Capital issued bonds in 2006 that mature in 2016. The measurement basis used for”相关的问题

第1题

Issued capital is the par amount of share capital that has been issued to shareholders. The amount of issued capital can exceed the amount of authorised capital.

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第2题

In an idealized world of frictionless markets the total market value of all the securities

issued by a firm would be determined by the earning power and risk of its underlying real assets and would independent of the capital structure.

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第3题

Bao Capital issues a 4-year semiannual-pay bond with a face value of $10 million and

a coupon rate of 10%.The market interest rate is 11% when the bond is issued.The balance sheet liability at the end of the first semiannual period is closestto:

A.$9,650,700.

B.$9,683,250.

C.$9,715,850.

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第4题

The auditor of Z Co is auditing share capital. Z Co employs an independent registrar to de

al with its share registration work. Which of the following is the most reliable evidence of the validity of the issued share capital stated in the financial statements？

A、The balance on the share capital account in the general ledger

B、A certificate of share capital in issue from the registrar

C、Z Co’s incorporation documentation

D、Details of share capital recorded on the previous year’s audit file

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第5题

Commercial paper______.A．is issued mainly by commercial banksB．can be either short or long

Commercial paper______.

A．is issued mainly by commercial banks

B．can be either short or long-term debt

C．is most typically issued in very short maturities, such as one or two months

D．ought to be considered a capital market instrument

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第6题

A limited liability company issued 50,000 ordinary shares of 25c each at a premium of 50c

per share. The cash received was correctly recorded but the full amount was credited to the ordinary share capital account. Which one of the following journal entry is needed to correct this error？

A、DEBIT CREDIT Share premium account 25,000 Share capital account 25,000

B、DEBIT CREDIT Share capital account 25,000 Share premium account 25,000

C、DEBIT CREDIT Share capital account 37,500 Share premium account 37,500

D、DEBIT CREDIT Share capital account 25,000 Cash and bank 25,000

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第7题

At 1 January 20x0, the capital structure of Q, a l...

At 1 January 20x0, the capital structure of Q, a limited liability company, was as follows: Issued share capital 1,000,000 ordinary shares of 50c each 500,000 Share premium account 300,000 On 1 April 20x0, the company made an issue of 200,000 50c shares at $1.3 each, and on 1 July, the company made a bonus issue of one share for every four in issue at the time, using the share premium account for the purpose. Which of the following correctly states the company’s share capital and share premium account at 31 December 20x0？

A、Share capital share premium account $750,000 $230,000

B、Share capital share premium account $875,000 $285,000

C、Share capital share premium account $750,000 $310,000

D、Share capital share premium account $750,000 $610,000

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第8题

A company has a balance on share premium account of $50,000 and on retained earnings of $7

5,000. Issued share capital is 400,000 of 25c shares. The company decides to make a bonus issue of 1 for 1. What are the closing balances on share premium and retained earnings.

A、Share premium retained earnings $25,000 Nil

B、Share premium retained earnings $10,000 $15,000

C、Share premium retained earnings Nil $25,000

D、Share premium retained earnings Nil $(275,000)

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第9题

【单选题】Davidson Corporation had the following transactions: （1) Issued five million share

【单选题】Davidson Corporation had the following transactions: (1) Issued five million shares of $2 par value preferred stock at a price of $10. (2) Purchased 100000 shares of its own common stock as treasury stock at a market parice of $35 Use the balance sheet equation to analyze the financial statement effects of these transactions and set up the following columns; cash, preferred stock, additional paid-in capital, common stock, and treasury stock.

A、Assets = Liabilities + Owner’s equity (1) Cash Preferred Stock Additional paid-in Capital 50,000,000 10,000,000 40,000,000 (2) Cash Treasury stock -3,500,000 -3,500,000

B、Assets = Liabilities + Owner’s equity (1) Cash Preferred Stock Additional paid-in Capital 40,000,000 10,000,000 40,000,000 (2) Cash Treasury stock -3,500,000 -3,500,000

C、Assets = Liabilities + Owner’s equity (1) Cash Preferred Stock Additional paid-in Capital 10,000,000 10,000,000 40,000,000 (2) Cash Treasury stock -3,500,000 -3,500,000

D、None of the above.

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第10题

A company has authorized capital of 50,000, 5% preference shares of $2 each and 500,000 or

dinary shares with a par value of 20c each. All of the preference shares have been issued. Only 400,000 ordinary shares have been issued. They were issued at a premium of 30c each. Interim dividends of 5c per ordinary share, plus half the preference dividend, have been paid during the current year. A final dividend of 15c per ordinary share is declared. The total of dividends payable for the year is:

A、$82,500

B、$85,000

C、$102,500

D、$105,000

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