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On 1 January 2012 a company enters into a lease agreement to lease a piece of machinery

as the lessor with the following terms:

On 1 January 2012 a company enters into a lease ag

The total affect on 2012 pre-tax income for the lessor from this lease is closest to:

A.$32,143.

B.$75,000.

C.$82,519.

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更多“On 1 January 2012 a company enters into a lease agreement to lease a piece of machinery”相关的问题

第1题

A 5－year floating－rate security was issued on January 1, 2006. The coupon rate formula

A 5-year floating-rate security was issued on January 1, 2006. The coupon rate formula was 1-year LIBOR + 300 bps with a cap of 10% and a floor of 5% and annual reset. The 1-year LIBOR rate on January 1st of each year of the security’s life is provided in the following table:

A 5－year floating－rate security was issued on Janu

During 2012, the payments owed by the issuer were based on a coupon rate

closest to:

A. 6.5%

B. 5.0%

C. 4.5%

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第2题

Guanghai Co. was organized on January 1, 2012 and issued 200 000 shares of common stoc

k on that date. On July 1, an additional 100 000 shares were issued for cash. Net income for the year was 600 000 yuan. Net earnings per share amounted to ().

A、3.00 yuan.

B、2.50 yuan.

C、2.40 yuan.

D、2.00 yuan.

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第3题

【其它】翻译下列信函。 19 January 2012 Ms Sally McBride Manager Outback Wool Ltd 44 Bridge Street Sydney New South Wales Australia Dear Ms McBride, 　　We refer to our purchase contract No.954. 　　Under the terms of the contract, delivery is scheduled for June2012. We would now like to bring delivery forward to March/April2012. 　　We realize that the change of delivery date will probably inconvenience you and we offer our sincere apologies. We know that you wil

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第4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.

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第5题

SAS存储的日期值是从哪一天开始到某一天的天数？

A.January 1, 1900

B.January 1, 1950

C.January 1, 1960

D.January 1, 1970

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第6题

A company issues $20,000,000, 7.8%, 20-year bonds to yield 8% on January 1, 2006. Inte

A.$19,670,231

B.$19,940,622

C.$19,633,834

D.$19,663,523

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第7题

Cloud obtained a 60% holding in the 100,000 $1 shares of Mist on 1 January 20X8, when

the retained earnings of Mist were $850,000.Consideration comprised $250,000 cash, $400,000 payable on 1 January 20X9 and one share in Cloud for each two shares acquired.Cloud has a cost of capital of 8% and the market value of its shares on 1 January 20X8 was $2.30.Cloud measures non-controlling interest at fair value.The fair value of the non-controlling interest at 1 January 20X8 was estimated to be $400,000.

What was the goodwill arising on acquisition().

A、$139,370

B、$169,000

C、$119,370

D、$130,370

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第8题

A company issues $5,000,000, 7.8%, 20-year bonds to yield 8% on January 1, 2006. Inter

A.$385,052

B.$390,000

C.$392,298

D.$394,948

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第9题

The word Computer was removed from the company’s name ____（）

A．on April 1, 1976

B．on January 3, 1977

C．on January 9, 2007

D．in August 2010

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