第9章课后练习1（The ninth chapter, after-school exercise 1）.docVIP

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第9章课后练习1（The ninth chapter, after-school exercise 1）.doc

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第9章课后练习1（The ninth chapter, after-school exercise 1）

第9章课后练习1（The ninth chapter, after-school exercise 1） The ninth chapter, after school exercises First, individual choice questions 1. the following liabilities shall be measured in accordance with the fair value. A. transactional financial liabilities, B. payable, staff salaries, C. payables, D., other payables 2. the following taxes payable by an enterprise shall not be included in the management fees. A. property tax, B., farmland occupation tax, C. stamp duty, D. vehicle tax 3. a company in January 1, 2006 by par value, installment interest, maturity of a debt, Switching Company bonds 1 billion yuan, the issue cost of 16 million yuan, the actual collection of funds has been deposited in the bank account. According to the Switching Company of the prospectus agreed, the Switching Company bonds for a period of 3 years, from January 1, 2006 to December 31, 2008; the Switching Company bond coupon rate: 1.5% in the first year, second year 2%, third years 2.5%; the Switching Company bond interest payment in January 1st of each year; the Switching Company bonds issued in 1 years can be converted into ordinary shares of a stock company. At the time of issue, there was a similar bond market with no conversion rights in the two market, with a interest rate of 6%. When a company is initially recognized, the value of the debt component is ($10000). [(P/F, 6%, 1) = 0.9434, (P/F, 6%, 2) = 0.8900, (P/F, 6%, 3) = 0.8396]A., 89254.1, B., 87826.034, C., 90854.1, D., 100000 4. a business first year loss of 1 million yuan, second years to achieve pre tax profit of 3 million yuan, the income tax rate of 25%, the proportion of legal reserve is 10%, the enterprises that should be extracted from the statutory surplus reserve for (million). A. 30, B., 22.5C. 15, D. 15.5 5. any change or decrease in the total amount of the owners equity in the following items is (). A. uses surplus reserves to increase capital, B. to distribute cash dividends, C. uses surplus reserves to make up losses, and