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【单选题】
某公司2018年1月1日按面值发行3年期可转换公司债券,每年1月1日付息,到期一次还本,面值总额为10 000,票面年利率为4%,实际年利率为6%。债券包含的负债成分的公允价值为9465.40。设公司按实际利率法确认利息费用,则发行此项债券时应确认的“其他权益工具”的金额为( )
A.
0
B.
534.6
C.
267.3
D.
9800
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参考答案:
举一反三
【简答题】阅读下列说明、流程图和算法,将应填入(n)处的字句写在对应栏内。 【流程图说明】 下图所示的流程图5.3用N-S盒图形式描述了数组Array中的元素被划分的过程。其划分方法;以数组中的第一个元素作为基准数,将小于基准数的元素向低下标端移动,而大于基准数的元素向高下标端移动。当划分结束时,基准数定位于Array[i],并且数组中下标小于i的元素的值均小于基准数,下标大于i的元素的值均大于基准数。设数...
【单选题】What was Gail’s mother’s reactions to their wedding plan?
A.
showing congratulations
B.
supporting
C.
disagreeing
D.
playing jokes on Gail
【判断题】三维可视化视角能体现室内装修细节,在项目还没开始的时候,就能让业主理解这种独特设计的意图,以及结合业主的建议来优化设计方案。
A.
正确
B.
错误
【单选题】Gail's Dance Studio is currently an all equity firm that has 80,000 shares of stock outstanding with a market price of $42 a share. The current cost of equity is 12% and the tax rate is 34%. Gail is c...
A.
$2.5 million
B.
$2.7 million
C.
$3.3 million
D.
$3.7 million
E.
$3.9 million
【单选题】What was Gail's mother's reaction when Gail discussed their wedding plans with her family?
A.
supportive
B.
gave congratuations to Gail
C.
hesitated
D.
disapproved and gave some advice
【单选题】What was Gail's mother's reaction when Gail discussed their wedding plans with her family?
A.
Be supportive
B.
Give congratulations to Gail
C.
Hesitate
D.
Disapprove and give some advice
【多选题】下列费用中,属于与项目建设有关的其他费用的是( )。
A.
生产准备及开办费
B.
可行性研究费
C.
勘察设计费
D.
工程保险费
E.
办公和生活家具购置费
【单选题】Gi Gi's Dance Studio provided $150 of dance instruction and rented out its dance studio to the same client for another $100. The client paid immediately. Identify the general journal entry below that ...
A.
Accounts Receivable 250 Rental Revenue 100 Instruction Revenue 150
B.
Unearned Revenue 250 Rental Revenue 100 Instruction Revenue 150
C.
Rental Revenue 100 Instruction Revenue 150 Cash 250
D.
Accounts Payable 250 Rental Revenue 100 Instruction Revenue 150
E.
Cash 250 Rental Revenue 100 Instruction Revenue 150
【判断题】功能流程图的分步标准是:一个步内的动作不发生变化,只要动作变化就开始一个新步。
A.
正确
B.
错误
【单选题】What was Gail's mother's reaction when Gail discussed their wedding plans with her family?
A.
supportive
B.
gave congratulations to Gail
C.
hesitated
D.
disapproved and gave some advice
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