Carriageways Co had the following bank loans outstanding during the whole of 20X8: $m 9% loan repayable 20X9 15 11% loan repayable 20Y2 24 Carriageways Co began construction of a qualifying asset on 1 April 20X8 and withdrew funds of $6 million on that date to fund construction. On 1 August 20X8 an additional $2 million was withdrawn for the same purpose. Calculate the borrowing costs which can be capitalised in respect of this project for the year ended 31 December 20X8.
A. $549,333
B. $411,999
C. $750,000
D. $350,000
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Fido Feed Ltd has the following loans in place throughout the year ended 31 December 20X8. $m 10% bank loan 140 8% bank loan 200 On 1 July 20X8 $50 million was drawn down for construction of a qualifying asset which was completed during 20X9. What amount should be capitalised as borrowing costs at 31 December 20X8 in respect of this asset?
A. $5.6 million
B. $2.8 million
C. $4.4 million
D. $2.2 million
Leclerc Co has borrowed $2.4 million to finance the building of a factory. Construction is expected to take two years. The loan was drawn down and incurred on 1 January 20X9 and work began on 1 March 20X9. $1 million of the loan was not utilised until 1 July 20X9 so Leclerc was able to invest it until needed. Leclerc Co is paying 8% on the loan and can invest surplus funds at 6%. Calculate the borrowing costs to be capitalised for the year ended 31 December 20X9 in respect of this project.
A. $140,000
B. $192,000
C. $100,000
D. $162,000
______ 是指发生在要素禀赋相似或相同的国家之间的贸易,它主要 受到______ 和______ 的影响。
适合于水运运输方式的三种常用贸易术语是:CIF、______ 和FOB,这三种贸易术语都属于______