The accrued interest per 100 of par value for Bond A in Question 4 on 16 June 2018 is closest to
A.0.46
B.0.73
C.0.92
D.空
- · 有4位网友选择 D,占比44.44%
- · 有3位网友选择 B,占比33.33%
- · 有2位网友选择 A,占比22.22%
A.0.46
B.0.73
C.0.92
D.空
A、$215
B、$312
C、$335
D、$306
A、Fall by $1,000
B、Rise by $1,000
C、Fall by $5,000
D、Rise by $5,000
A、The interest charge in the statement of profit or loss account will be $75,000
B、The interest charge in the statement of profit or loss account will be $37,500
C、The statement of financial position will contain a liability for outstanding interest of $75,000
D、The interest charge in the statement of profit or loss account will be $112,500
An 8% $30 million convertible loan note was issued on 1 April 20X5 at par. Interest is payable in arrears on 31 March each year. The loan note is redeemable at par on 31 March 20X8 or convertible into equity shares at the option of the loan note holders on the basis of 30 shares for each $100 of loan. A similar instrument without the conversion option would have an interest rate of 10% per annum. The present values of $1 receivable at the end of each year based on discount rates of 8% and 10% are: End of year 8% 10% 1 0.93 0.91 2 0.86 0.83 3 0.79 0.75 Cumulative 2.58 2.49 What amount will be credited to equity on 1 April 20X5 in respect of this financial instrument?
A、$5,976,000
B、$1,524,000
C、$324,000
D、$9,000,000
A、$(600,000).
B、$(300,000).
C、$150,000.
D、$450,000.
The statement of financial position of Pinto Co at 31 March 20X7 showed property, plant and equipment with a carrying amount of $1,860,000. At 31 March 20X8 it had increased to $2,880,000.During the year to 31 March 20X8 plant with a carrying amount of $240,000 was sold at a loss of $90,000, depreciation of $280,000 was charged and $100,000 was added to the revaluation surplus in respect of property, plant and equipment.What amount should appear under 'investing activities' in the statement of cash flows of Pinto Co for the year ended 31 March 20X8 as cash paid to acquire property, plant and equipment?
A、$1,640,000
B、$1,440,000
C、$1,260,000
D、$1,350,000
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