题目内容

Yamaska Mining issued a. 5-year, $ 50 million face,6% semiannual bond when market interest rates were at 7%. What is the initial balance sheet liability and what is the cumulative interest expense (in dollars) that the company should report following the first half of the second year of the bond’s life (the third semiannual period) Initial liability Cumulative interest expense to end of first half of year 2 ①A. $ 47920849 $4500000 ②B. $ 47920849 $ 5051494 ③C. $ 50000000 $ 9000000

A.

A. ①

B.
B. ②

C.
C. ③

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Given the following data during periods of rising prices and stable or increasing inventory quantities : LIFO Inventory = $ 80000 FIFO Inventory = $ 90000 Retained Earnings = $125000 When adjusting the balance sheet from (LIFO) to (FIFO), approximately what is the percent-age change in retained earnings

A.

A. 8.00%.

B.
B. -12.50%.

C.
C. 12.50%.

心理测验信度、效度与常模十分重要,因此心理测验必须在内容、施测过程、评分标准和解释上标准化。

A. 对
B. 错

Which of the following statements is most accurate, assuming stable inventory quantities In a period of:()

A. falling prices, FIFO results in higher COGS and higher taxes.
B. rising prices, LIFO results in higher cash flows and higher net income.
C. rising prices, FIFO results in higher taxes, lower cash flows and higher working capital while LIFO results in higher COGS and lower inventory balances.

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.

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