When the corporation issuing the bonds has the right to repurchase the bonds prior to

此题为判断题(对，错)。

A.version

B.murder

C.marge

D.margins

(c) Briefly outline the corporation tax (CT) issues that Tay Limited should consider when deciding whether to

acquire the shares or the assets of Tagus LDA. You are not required to discuss issues relating to transfer

pricing. (7 marks)

A. An increase in tax expense and an increase to the debt-to-equity ratio.

B. An increase in tax expense and a decrease to the debt-to-equity ratio.

C. A decrease in tax expense and an increase to the debt-to-equity ratio.

A.the interest on bonds must be paid when due

B.the corporation must pay the bonds at maturity

C.the interest expense is deductible for tax purposes by the corporation

D.a higher earnings per share is guaranteed for existing common shareholders

Which of the following is/are correct with respect to limited liability companies (LLCs).()

I.An advantage of an LLC when compared to a regular corporation is the ability to pass through tax attributes to owners.

II.A disadvantage of a general partnership when compared with an LLC is the inability of owners to have limited liability

A、Only statement I is correct

B、Only statement II is correct

C、Both statements are correct

D、Neither statement is correct

A.firms must establish a cash fund for future bond redemption.

B.bondholders always benefit, because principal repayment on the scheduled maturity date is guaranteed.

C.bondholders may lose because their bonds can be repurchased by the corporation at below-market prices.

D.both A and B are true.

E.none of the above is true.

B

When her five daughters were young， Helene An always told them that there was strength in unity （团结）. To show this， she held up one chopstick， representing one person. Then she easily broke it into two pieces. Next， she tied several chopsticks together， representing a family. She showed the girls it was hard to break the tied chopsticks. This lesson about family unity stayed with the daughters as they grew up.

Helene An and her family own a large restaurant business in California. However， when Helene and her husband Danny left their home in Vietnam in 1975， they didn‘t have much money. They moved their family to San Francisco. There they joined Danny‘s mother， Diana， who owned a small Italian sandwich shop. Soon afterwards， Helene and Diana changed the sandwich shop into a small Vietnamese restaurant. The five daughters helped in the restaurant when they were young. However， Helene did not want her daughters to always work in the family business because she thought it was too harEventually the girls all graduated from college and went away to work for themselves， but one by one， the daughters returned to work in the family business. They opened new restaurants in San Francisco and Los Angeles. Even though family members sometimes disagreed with each other， they worked together to make the business successful. Daughter Elisabeth explains， "Our mother taught us that to succeed we must have unity， and to have unity we must have peace. Without the strength of the family， there is no business."

Their expanding business became a large corporation in 1996， with three generations of Ans working together. Now the Ans‘ corporation makes more than $20 million each year. Although they began with a small restaurant， they had big dreams， and they worked together. Now they are a big success.

根据材料回答60-63题。

Helene tied several chopsticks together to show ______.

A.the strength of family unity

B.the difficulty of growing up

C.the advantage of chopsticks

D.the best way of giving a lesson