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Usually the borrowing firm of term loans promises to repay ______.
A．the principal and interest until the end of the loan period
B．the principal and interest at the end of the loan period
C．the loan in a series of installments
D．at any time when cash is more abundant ______.
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更多 “ Usually the borrowing firm of term loans promises to repay ______.A．the principal and interest until the end of the loan periodB．the principal and interest at the end of the loan periodC．the loan in a series of installmentsD．at any time when cash is more abundant ______. ” 相关考题
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(b) Ambush loaned $200,000 to Bromwich on 1 December 2003. The effective and stated interest rate for thisloan was 8 per cent. Interest is payable by Bromwich at the end of each year and the loan is repayable on30 November 2007. At 30 November 2005, the directors of Ambush have heard that Bromwich is in financialdifficulties and is undergoing a financial reorganisation. The directors feel that it is likely that they will onlyreceive $100,000 on 30 November 2007 and no future interest payment. Interest for the year ended30 November 2005 had been received. The financial year end of Ambush is 30 November 2005.Required:(i) Outline the requirements of IAS 39 as regards the impairment of financial assets. (6 marks)
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(d) Sirus raised a loan with a bank of $2 million on 1 May 2007. The market interest rate of 8% per annum is tobe paid annually in arrears and the principal is to be repaid in 10 years time. The terms of the loan allow Sirusto redeem the loan after seven years by paying the full amount of the interest to be charged over the ten yearperiod, plus a penalty of $200,000 and the principal of $2 million. The effective interest rate of the repaymentoption is 9·1%. The directors of Sirus are currently restructuring the funding of the company and are in initialdiscussions with the bank about the possibility of repaying the loan within the next financial year. Sirus isuncertain about the accounting treatment for the current loan agreement and whether the loan can be shown asa current liability because of the discussions with the bank. (6 marks)Appropriateness of the format and presentation of the report and quality of discussion (2 marks)Required:Draft a report to the directors of Sirus which discusses the principles and nature of the accounting treatment ofthe above elements under International Financial Reporting Standards in the financial statements for the yearended 30 April 2008.
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短文理解听力原文： Dealers in government and private securities need short-term financing to purchase new securities and carry their existing portfolios of securities until those securities are sold to customers or reach maturity. Such loans are readily granted by many of the largest banks because of their high quality--often backed by pledging the dealer's holdings of government securities as collateral. Moreover, many loans to securities dealers are so short-overnight out to a few days that the bank can quickly recover its funds or make a new loan at a higher interest rate if the credit markets have tightened up.21. Who need short-term financing according to the passage?22.Why such loans are so high quality?23.How long will the dealers keep such loans?(21)A．Dealers in foreign exchange.B．Dealers in government bonds.C．Dealers in IPO.D．Dealers in government private securities.
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What will the buyer do if his bank buys the draft for him?A．He will open a letter of credit.B．He will repay the bank a short-term loan.C．He will buy back the draft.D．He will return the money to the seller.
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单句理解听力原文：For one full year when the full principal plus interest is paid together, compound interest and simple interest yield the same dollar amount.(1)A．If the time period of the loan is one year, the simple interest and compound interest are the same.B．If the time period of the loan is the same, the simple interest and compound interest are the same.C．When the full principal plus interest is paid together, compound interest and simple interest are of the same dollar amount.D．When the full principal plus interest is paid together, compound interest and simple interest are not of the same dollar amount.
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听力原文：M: What about the interest rate?W: Well, the discount rate is given in accordance with the terms of the bill, time of discount, the amount, the reputation of the drawee and the drawer.Q: What are they talking about?(14)A．The interest rate of savings account.B．The discounting rate for drafts.C．The rediscounting rate.D．The interest rate for loans.
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Repayment of the term loan relies onA．the net inflow of future funds of the assets financedB．the net outflow of the future funds of the assets financedC．the total assets of the borrowing firmD．the total liabilities of the borrowing firm
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Which of the following can secure a term loan?A．Securities.B．Land and building.C．Accounts receivable.D．Inventory.
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Default risk refers to the possibility that a borrower may ______.A．be unable to repay the principal on his loanB．be unable to make the interest payments on his loanC．go bankruptD．all of the above
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The term-loan agreement specifies a draw-down period of, say, up to two years, during which the funds must be used by the borrower; otherwise the borrower is not allowed to draw down any unused credit.A．RightB．WrongC．Doesn't say
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单句理解听力原文：These time deposits earn higher interest rates, which may be fixed or floating, but no withdrawals are allowed until the term has ended.(1)A．Sometimes the interest rates on time deposits are not fixed.B．People can draw these deposits at any time.C．The interest rates on time deposits are fixed.D．The interest rates on time deposits are floating.
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听力原文：Although the said company is a sun-rising firm, its accounting management should be improved before the loan is extended to it.(9)A．The company is a sun-rising firm so it is worthwhile to extend the loan.B．The company has some accounting problems, some improvement is needed.C．The company is short of funds because it is sun-rising.D．The company has some accounting problems because it is sun-rising.
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听力原文：M: CDs can be traded in the money market at any time. They are more flexible than fixed-term deposits.W: That's right. So banks usually offer slightly lower interest rates on them.Q: Which of the following has a higher rate?(13)A．CDs.B．Demand deposits.C．Fixed-term deposits.D．Building societies deposits.
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听力原文： Some banks offer other types of loans repayable by monthly installments, such as business development loans, house improvement loans, and farm development loans. These may be either secured or unsecured. Secured loans attract a slightly lower rate of interest than unsecured loans. Some banks offer revolving credit schemes. These normally involve loans repayable by regular monthly installments, but they differ from other loans repayable by installments in two respects. First, the borrower need not take up the full amount of the loan at the outset. Secondly, as his repayments reduce his indebtedness, he can "top up" his loan by borrowing more, provided that the total debt outstanding does not exceed his agreed credit limit. In 1967 some banks introduced a new form. of account called a "budget account". The object is to allow personal customers to spread the incidence of normal personal and household expenditure.24. Which of the following loans is not repaid by installments?25.Which of the following loans would attract a lower rate of interest?26.How does a borrower "top up" his loan?27.What is the objective of introduction of the budget account?(24)A．Business development loans.B．House improvement loans.C．Farm development loans.D．Overdrafts.
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对话理解听力原文：W: When I want to borrow money from a hank, what should I do?M: You should create a contract with the bank, stipulating the rate of interest, the repayment date, the amount and timing of any periodic cash interest payments, and other terms of the agreement.Q: Which is not mentioned when creating a contract with the bank?(11)A．Stipulating the rate of interest.B．Stipulating the repayment date.C．Stipulating the amount and timing of any periodic cash interest payments.D．Stipulating the financial sponsor.
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听力原文：M: Most banks tend to decline loan proposals which are highly speculative.W: I think because the banks expect the loan to generate sufficient profit and positive cash-flow for themselves and for the clients.Q: What will the banks usually do to the highly speculative loan proposals?(15)A．The banks will disapprove them.B．The banks will approve them.C．The Bank will benefit from the loans.D．The bank will make profit from lending.
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Usually, a loan to government is safer than a loan to a private-sector borrower.A．RightB．WrongC．Doesn't say
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The bank's request for loan security is ______.A．to make the loan more profitableB．to make the loan more diversifiedC．to reduce the loss in case of defaultD．to guard against deterioration of loan collateral
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The value of the collateral must be ______.A．greater than the loan amountB．the same as or be greater than the loan amountC．smaller than the loan amountD．the same as the loan amount
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The rate of interest paid on a bank loan will depend () your firm’s standing with the bank and may be 2 per cent or 3 percent.A、ofB、uponC、forD、in
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单句理解听力原文：Collateral can never make a bad loan good, but it can turn a good loan into a better one.(1)A．Collateral sometimes turns a bad loan into a good one.B．Good loans can be turned into better loans with collaterals.C．Collateral can turn a good loan into a bad one.D．Collateral can turn a bad loan into a worse one.
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听力原文：M: The rate on a personal loan is fixed according to the base rate at the time when the loan is made.W: But it is always higher than the base rate, isn't it?Q: What is determined when a personal loan is made?(14)A．Rate on the personal loan.B．Base rate of the bank.C．The amount of payment.D．Personal loan's time period.
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John, CPA, is auditing the financial statements of ABC Bank Co.for the year ended December 31,20×8. The following information is available:
(a)John assessed the risk of material misstatements in short-term loan account at 80% and plans to limit to 10% the risk of failing to detect misstatements in the account equal to the tolerable error assigned to the account.
(b) John is testing the operating effectiveness of the loan approval procedure(a control activ- ity) related to granting loans. In 20×8,ABC Bank granted to 10 000 loans in total. John deter- mined that the acceptable risk of assessing control risk too low is 10%. He selected a sample made up of 60 sampling units and tested without any deviation found. Some Poisson Risk Factors(Relia- bility Factors) are reprinted as follows:
(c) John is using the Ratio Estimation Variable Sampling method to test the long-term loan balance at December 31, 20×8. The total recorded balance is RMB￥300 billion , made up of 4 000 items. John designed a sample made up of 200 items . The book value of the sample is RMB￥16. 5 billion. However, the audited value is RMB￥15. 6 billion.
(d) John is performing substantive procedures on interest income from short-term loan. The average annual market interest rate for short-term loan is 5 percent. The audited short-term loan balances of ABC Bank Co. at the end of each month in 20×8 are as follows:
Required :
(1) Based on (a) , calculate the acceptable detection risk.
(2) Based on (b) , calculate the upper limit of population deviation rate.
(3) Based on (c), make a point estimate of the misstatement in the population. Sampling error need not to be considered.
(4) Based on (d) , develop the expected result of interest income from short-term loan.
(5) Assume that after the tests mentioned in (d) , John found that the interest income from short-term loan was understated by RMB￥0. 05billion. Prepare the adjusting entry.
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单选题It was said that an increase in long-term loan rates could ______ a national economic recovery.A
referB
curbC
agreeD
dismiss
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问答题Debt Financing The most common source of debt financing for start-ups often isn’t a commercial lending institution, but family and friends. It makes sense. People with whom you have close relationships know you are reliable and competent, so there should be no problem in asking for a loan, right? Keep in mind, however, that asking for financial help isn’t the same as borrowing the car. While borrowing money from family and friends may seem an easy alternative to dealing with bankers, it can actually be a much more delicate situation and it’s important to be as disciplined as you would be in dealing with a professional investor. Here are some basic rules: Treat them as if they were strangers. Forget for the moment that your investor is a friend or family member. Make it an arm’s length transaction, and insist on the same sort of legal documentation you would prepare if your investor was a total stranger. Why? Because too many entrepreneurs borrow money from family and friends on an informal basis. The terms of the loan have been verbalized but not written down in a contract. Lending money can be tricky for people who can’t view the transaction at arm’s length; if they don’t feel you are running your business correctly, they might step in and interfere with your operations. In some cases, you can’t prevent this, even with a written contract, because many state laws guarantee voting fights to an individual who has invested money in a business. This can, and has, created a lot of hard feelings. Make sure to check with your attorney before accepting any loans from friends or family. So if it’s a loan, have your lawyer prepare an I.O.U. (called a promissory note) for the friend or family member, and don’t offer less than a commercial interest rate. Debt may actually be better than equity. If someone lends you money, you only have to pay it back, with interest. They can’t tell you how to run your company. If someone buys stock in your business, they are legally your business partner. When in doubt, make it a loan, and pay it back as soon as you can. Tie all payments to your cash flow. Try to avoid obligations with fixed repayment schedules. Consider instead cash flow obligations, in which your investor will receive a percentage of your operating cash flow (if any) until they either have been repaid in full with interest, or have achieved a specified percentage return on their investment. Consider nonvoting stock. If your friend or family member insists on buying stock in your company, try to make it nonvoting stock, so they don’t have the right to second-guess your every management decision.
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问答题◆Topic 2: Does blacklisting student loan defaulters help repayments to banks? News report: Between 2005 and 2007, the China Development Bank offered 1.66 billion yuan worth of loans to 243,000 students from poor families in central China’s Henan Province. Last May, the Bank and the Henan Provincial Education Department jointly issued an ultimatum requiring 223 college graduates to pay off the interest on their student loan within 30 days. Nevertheless, the students failed to repay the debts as required. Now the colleges and banks cannot contact these students after their graduation as they have not notified banks of their changes of address. It is in this situation that the China Development Bank and the Education Department decided to publish the personal information of these students in accordance with relevant regulations concerning student loans. Questions for reference: 1. Should the personal information of these students be published or not? Give your reasons. 2. How should the student loan system be improved and perfected? 3. What are the possible consequences that might follow if the personal information of such students are published?
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