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提问人：网友lxj7310 发布时间：2022-01-07

[主观题]

Par value of a stock refers to the:

A、Issue price of the stock.

B、Value assigned per share of stock by the corporate charter.

C、Market value of the stock on the date of the financial statements.

D、Maximum selling price of the stock.

E、Dividend value of the stock.

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更多“Par value of a stock refers to the:”相关的问题

第1题

ranslate the following sentence into English. “法定资本等于发行股本的票面价值或设定价值。”

A、Capital equals to the par value or stated value of capital stock issued.

B、Legal capital equals to the par value or stated value of capital stock issued.

C、Legal capital equals to the value or stated value of capital stock issued.

D、None of the above.

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第2题

Stock that has a fixed per-share amount printed on each stock certificate is called （)

A.stated value stock.

B.fixed value stock.

C.uniform. value stock.

D.par value stock.

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第3题

The par value of a stock is the minimum amount of capital of the corporation existing

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第4题

A company has 40,000 shares of common stock outstanding. The stockholders’ equity applicab

le to common shares is $470,000, and the par value per common share is $10. To compute the book value per share.

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第5题

A Corporation issued a 100% stock dividend of its common stock which had a par value o

f $10 before and after the dividend. At what amount should retained earnings be capitalized for the additional shares issued？ ()

A、There should be no capitalization of retained earnings.

B、Par value

C、Market value on the declaration date

D、Market value on the payment date

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第6题

The par value of the common stock of a large listed corporation （).

A.Tends to establish a ceiling for the market price of the stock.

B.Tends to establish a floor for the market price of the stock.

C.Represents legal capital and is not related to the market price of the stock.

D.Is increased by net income and decreased by dividends.

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第7题

Issuance of 1 000 shares of $5 par value stock at $12 increases contributed capital by____

__.

A．$5 000

B．$12 000

C．$7 000

D．$17 000

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第8题

Bond Features, Inc.（“BFI”) has bonds outstanding with a $900,00 par value.The BFI bonds

Bond Features, Inc.(“BFI”) has bonds outstanding with a $900,00 par value.The BFI bonds pay a 4.5% coupon, mature in three years, and have net book value of $785,000.The bonds are convertible into 20,000 shares of common stock, with a $1 par value.The current market value of the common shares is $62.50.Under U.S.GAAP, the amount that will be recorded as additional paid-in capital if the bonds are immediately converted is closest to:

A.$115,000.

B.$765,000.

C.$1,250,000.

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第9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10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.

B、￥1,500,000.

C、￥6,300,000.

D、￥6,400,000.

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