金融资产习题(国外英语资料).docVIP

金融资产习题(国外英语资料) 1 and 1, on the reclassification of financial assets, the following statement is correct. A. can not be reclassified between transactional financial assets and held to maturity investments B. trading financial assets can be reclassified in accordance with certain conditions C. transactions between financial assets and available for sale financial assets may be reclassified D. available for sale financial assets can be reclassified at will and held to maturity [correct answer] A Cannot answer [analysis] of trading financial assets and other three categories of assets are reclassified; held to maturity investments and available for sale financial assets only satisfies a predetermined condition, between the two can be re classified. 2, January 1, 2009, a company to buy a bond, the remaining life of 5 years, divided into investments, the purchase price of 900 thousand yuan, the transaction cost is 50 thousand yuan; the annual coupon rate at the end of the year may receive 40 thousand yuan of fixed interest bonds, can get 1 million 100 thousand yuan of principal payment at the end of fifth, no advance payment. The actual bond interest rate is 6.96%. The amortized cost of the bond at the end of 2010 was ($10000). The correct answer, D Answers to questions, January 1, 2009: Borrow: hold to maturity investment - cost 110 Bank deposit 95 Held to maturity investment - interest adjusted 15 Interest accrued at the end of 2009: Interest receivable 4 Held to maturity investment - interest adjusted 2.61 Credit: investment income 6.61 At the end of 2009, the amortized cost of holding to maturity was 95 + 6.61 - 4 = 97.61 (10000 yuan) Interest is accrued at the end of 2010: Interest receivable 4 Held to maturity investment - interest adjusted 2.79 Credit: investment income 6.79 (97.61 * 6.96%) At the end of 2010, the amortized cost of holding to maturity was 97.61 + 6.79 - 4 = 100.40 (10000 yuan). The purchase price 900 thousand, 50 thousand transaction cost, the actu