12春学期《中级会计学》在线作业（12 spring semester intermediate accounting online homework）.docVIP

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12春学期《中级会计学》在线作业（12 spring semester intermediate accounting online homework）.doc

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12春学期《中级会计学》在线作业（12 spring semester intermediate accounting online homework）

12春学期《中级会计学》在线作业（12 spring semester intermediate accounting online homework） 12 spring semester intermediate accounting online homework First, a radio question 1. companies issue $1000000 and 10% corporate bonds with a market interest rate of 8% and bonds issued as () A. par value issue B. issue at a discount C. premium issue D. issued below market price The correct answer: C 2. under the total price method, the cash discount given by the seller to the customer shall be treated as accounting. A. merchandise sales revenue B. financial expenses C. product sales expenses D. non operating expenses The correct answer: B 3. the statement of the supply and outflow of cash and cash equivalents in a given period of time A. income statement B. owners equity statement C. balance sheet D. cash flow statement The correct answer: D 4. the following items do not affect the price of each bond issue Par value of A. bonds B. coupon rate C. total issued Market interest rate at issue of D. The correct answer: C 5. transaction costs for long-term borrowing shall be included A. long term borrowing B. financial expenses C. management fees D. under construction E. manufacturing expense The correct answer: A The following 6. will increase the quick rate, but the business that will cause the decrease in the current ratio is () A. short-term borrowing B. buying fixed assets C. recovery of receivables D. sells inventory at below cost price The correct answer: D 7. in the period of rising prices, the method of inventory valuation that leads to higher net income is () A. individual valuation method B. first in first out method C. LIFO D. weighted average method The correct answer: B 8. the enterprise purchases the stock for the transaction purpose, pays the price to include in has the announcement, but has not received the cash dividend, should this part of dividend take in the account is () A. trading financial assets B. investment income C. other receivables D. dividends receivable The correct