第十章负债(外国英语资料).docVIP

第十章负债(国外英语资料) First, individual choice questions 1. C 2. D [answer] enterprises in the intangible assets research stage of staff salaries included in the current profits and losses, in the development stage The remuneration of employees is in accordance with the conditions for the recognition of intangible assets and the cost of intangible assets is included. 3. A [answer resolution] option A belongs to the dismissal benefits, should be included in the management fees. 4. C [answer analysis] the real interest rate method is to calculate the amortized interest cost and interest expense for each period according to the actual interest rate payable Method. It can be calculated according to the following formula: Actual interest expense for each period = payable at the beginning of the bond, amortized cost = real interest rate; Accrued interest = payable bond value * bond coupon rate; The amount of interest adjustment for each period = the actual interest expense accrued interest. The interest expense for the year 2007 was 90 * 7.5% = 6.75 (10000 yuan). 5. D [answer analysis] the capital reserves to be recognized - other capital accumulation amount = 10000 - 9465.4 = 534.6 (10000 yuan). 6., A (answer analysis) the actual interest rate charge is the actual interest rate calculated interest. According to the new guidelines, The amount of the premium shall be amortized by the real interest rate method, and the amortization amount of each period shall be calculated according to the interest accrued at the nominal interest rate of each period The difference between the interest charges calculated at the actual interest rate, so B is incorrect. 7. B [answer analysis] premium income is essentially compensation for future interest payments. 8. C [answer analysis], the bond interest adjustment amount of 43.27 (1043.27 - 1000) million, 5 years of actual use Amortisation shall be amortized in 2007 at an amount of 7.84 (1000 x 6% - 1043.27 x 5%) million. December 31, 2007, The carr