题目内容

A 2-year bond is carried on the books at a premium because it was issued at a coupon rate 1/4 percent higher than the market rate. After one year, market rates have gone up by 112 percent. The bond will now be listed on the books as having:（）

A. the same premium it had when originally issued.
B. a lower premium than when it was originally issued.
C. par value.

查看答案

搜索结果不匹配？点我反馈

更多问题

In accounting for taxes, which of the following statements about temporary and permanent differences is least accurate（）

A permanent difference is reflected in the financial statements by adjusting the effective tax rate.
B. Gains or losses from carrying marketable securities at market value are permanent differences.
C. If a company has permanent but no temporary differences, tax expense equals taxes payable.

查看答案

A company purchases a truck with a useful life of 5 years. The cost was $100000 with an estimated salvage value of $10000. Using the double declining balance method and the sum of the years’ digits method, what is the depreciation in year 2 Double-Declining Sum of Years’ Digits ①A. $ 40000 $ 24000 ②B. $ 24000 $ 45000 ③C. $ 24000 $ 24000

A. ①

B. ②

C. ③

查看答案

根据《互联网药品交易服务审批暂行规定》，向个人消费者提供互联网药品交易服务的企业，应当具备的条件不包括

A. 已获得从事互联网药品信息服务的资格
B. 依法设立的药品零售连锁企业
C. 获得市级食品药品监管部门的批准
D. 具有负责网上实时咨询的执业药师
E. 对上网交易药品品种有完整的管理制度与措施

查看答案

A company using straight-line depreciation has an ending gross investment in fixed assets of $ 750, an accumulated depreciation of $ 300, and an annual depreciation expense of $150. The average depreciable life of the fixed assets and the average age of the plant and equipment are : Depreciable life Avg age of P&E（）

A. ①A. 2 years 5 years
B. ②B. 5 years 2 years
C. ③C. 7 years 5 years

查看答案

A 2-year bond is carried on the books at a premium because it was issued at a coupon rate 1/4 percent higher than the market rate. After one year, market rates have gone up by 112 percent. The bond will now be listed on the books as having:（）

A. the same premium it had when originally issued. B. a lower premium than when it was originally issued. C. par value.

In accounting for taxes, which of the following statements about temporary and permanent differences is least accurate（）

根据《互联网药品交易服务审批暂行规定》，向个人消费者提供互联网药品交易服务的企业，应当具备的条件不包括

A. the same premium it had when originally issued.
B. a lower premium than when it was originally issued.
C. par value.