题目
A.$60,000.
B.$99,000.
C.$138,000.
第1题
(1)( ) True (2)( ) False
第2题
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.
第3题
When authenticating an alteration on correction or the B/L, such authentication must consist of:
1) the name of the company making the alteration.
2) their capacity (i. e. agent if the authentication appears to have been made by a party other than the issuer of the document).
3)a signature or initial of the person making the change.
If an issuer makes the alteration, the above 1) and 3) are enough, but such case is seldom.
China Ocean Shipping Agency-COSA made an alteration on a B/L issued by Jessen Shipping Co., the alteration bear a COSA's initial.
(1)( ) Such alteration is acceptable.
(2)( ) Such alteration is not acceptable owing to ______.
第4题
A.a guarantee deposit
B.a letter of guarantee issued by a bank
C.a letter of guarantee issued by any financial institution
D.a letter of guarantee issued by a trading company
第5题
3 (a) Leigh, a public limited company, purchased the whole of the share capital of Hash, a limited company, on 1 June
2006. The whole of the share capital of Hash was formerly owned by the five directors of Hash and under the
terms of the purchase agreement, the five directors were to receive a total of three million ordinary shares of $1
of Leigh on 1 June 2006 (market value $6 million) and a further 5,000 shares per director on 31 May 2007,
if they were still employed by Leigh on that date. All of the directors were still employed by Leigh at 31 May
2007.
Leigh granted and issued fully paid shares to its own employees on 31 May 2007. Normally share options issued
to employees would vest over a three year period, but these shares were given as a bonus because of the
company’s exceptional performance over the period. The shares in Leigh had a market value of $3 million
(one million ordinary shares of $1 at $3 per share) on 31 May 2007 and an average fair value of
$2·5 million (one million ordinary shares of $1 at $2·50 per share) for the year ended 31 May 2007. It is
expected that Leigh’s share price will rise to $6 per share over the next three years. (10 marks)
Required:
Discuss with suitable computations how the above share based transactions should be accounted for in the
financial statements of Leigh for the year ended 31 May 2007.
第6题
第7题
A、inernet
B、net
C、clear
D、nut
第8题
A.$938.
B.$961.
C.1,065.
第9题
Arthur Corp. issued $2500000 of 20-year, 9% callable bonds on July 1 , 2005, with interest payable on June 30 and December 31 . The fiscal year of the company is the calendar year. Journalize the entries to record the following selected transactions:
第10题
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