YangGuang Corparation issues 1 million ¥1 par value bonds. The stated interest rate is 6% per year and the interest is paid twice a year. What is the real interest rate of the bond?()
A. 6%
B. 3%
C. 12%
D. (1+6%/2)2-1
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() is the ratio that measure a firm’s ability to meet short-term obligations.
A. liquidity ratios
B. leverage ratios
C. coverage ratios
D. activity ratios
Which of the following statements concerning the income statement is not true?()
A. It measures performance over a specific period of time.
B. It determines after-tax income of the firm.
C. It treats interest as an expense.
D. It includes depreciation.
Which of the following belongs to current liability?()
A. accounts payable
B. common stock
C. inventories
D. accounts receivables
convertible securities(______ )
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