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提问人：网友后慧珍 发布时间：2022-04-06
[主观题]

On January 31, 2013, Guangli Company issued ￥600,000 face value, 12% bonds for ￥600,00

0 cash. The bonds are dated December 31, 2012, and mature on December 31, 2022. Interest will be paid semiannually on June 30 and December 31. What amount of accrued interest payable should Guangli report in its September 30, 2013, balance sheet？ ()

A、￥18,000.

B、￥36,000.

C、￥54,000.

D、￥48,000.

简答题官方参考答案 （由简答题聘请的专业题库老师提供的解答）
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更多“On January 31, 2013, Guangli Company issued ￥600,000 face value, 12% bonds for ￥600,00”相关的问题
第1题
On January 1, 2013, Nana Company paid $100,000 for 8,000 ordinary shares of Papa Company.
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A、$284,400

B、$300,000

C、$315,600

D、$360,000

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第2题
Century Corporation issued 400,000 shares of ￥4 par value common stock at the time of
its incorporation. The stock was issued for cash at a price of ￥16 per share. During the first year of operations, the company sustained a net loss of ￥100,000. The year-end balance sheet would show the balance of the Common Stock account to be: ().

A、￥1,600,000.

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C、￥6,300,000.

D、￥6,400,000.

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第3题
On January 1, 2013, Everglade Company purchased the following securities and properly acco
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A、$0

B、$19,000 unrealized gain

C、$12,000 net unrealized gain

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第4题
At 31 December 20X5 the following require inclusio...

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A、Current assets $10,000 Current liabilities $12,240

B、Current assets $22,240 Current liabilities $nil

C、Current assets $10,240 Current liabilities $nil

D、Current assets $16,240 Current liabilities $6,000

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第5题
Coy, Inc., initially issued 200,000 shares of $1 par value stock for $1,000,000 in 201
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A、$0.

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第6题
13 At 1 January 2005 a company had an allowance for receivables of $18,000At 31 December 2

13 At 1 January 2005 a company had an allowance for receivables of $18,000

At 31 December 2005 the company’s trade receivables were $458,000.

It was decided:

(a) To write off debts totalling $28,000 as irrecoverable;

(b) To adjust the allowance for receivables to the equivalent of 5% of the remaining receivables based on past

experience.

What figure should appear in the company’s income statement for the total of debts written off as irrecoverable

and the movement in the allowance for receivables for the year ended 31 December 2005？

A $49,500

B $31,500

C $32,900

D $50,900

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第7题
At 1 January 20x0, the capital structure of Q, a l...

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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
SUN Company issued a 3-year bond on January 1,20X6. Its face value is $1000, with coupon r
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第9题
On June 30, 2013, Hardy Corporation issued $10 million of its 8% bonds for $9.2 million. T
he bonds were priced to yield 10%. The bonds are dated June 30, 2013, and mature on June 30, 2020. Interest is payable semiannually on December 31 and July 1. How much should the bond discount be reduced for the six months ended December 31, 2013？

A、$32,000

B、$40,000

C、$46,000

D、$60,000

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