网友您好， 请在下方输入框内输入要搜索的题目：
题目内容
（请给出正确答案）
Under the equity method, a stock purchase is recorded at its original cost and is not adjusted to fair market value each accounting period.()
此题为判断题(对，错)。
参考答案
更多 “ Under the equity method, a stock purchase is recorded at its original cost and is not adjusted to fair market value each accounting period.() 此题为判断题(对，错)。 ” 相关考题
考题
The focus of managed care is not only on cost－effectiveness but also on maximum value received from the resources used in the production and delivery of health care services to the population. ()
此题为判断题(对，错)。
考题
Capitalism came into its monopoly stage, the gap between the rich and the poor was further deepened during Victorian period.()
此题为判断题(对，错)。
考题
The declaration of a stock dividend decreases a corporation's stockholders' equity and increases its liabilities.()
此题为判断题(对，错)。
考题
Under the cash basis for the accounting period concept, revenues and expenses are reported in the income statement in the period in which cash is received or paid.()
此题为判断题(对，错)。
考题
The accrual basis of accounting requires revenue be recorded when cash is received from customers.()
此题为判断题(对，错)。
考题
The cost method of accounting for stock( )
A、recognizes dividends as incomeB、is only appropriate as part of a consolidationC、requires the investment be increased by the reported net income of the investeeD、requires the investment be decreased by the reported net income of the investee
考题
The method of accounting for investments in equity securities in which the investor records its share of periodic net income of the investee is the ( )
A、cost methodB、market methodC、income methodD、equity method
考题
16 Which of the following events between the balance sheet date and the date the financial statements areauthorised for issue must be adjusted in the financial statements?1 Declaration of equity dividends.2 Decline in market value of investments.3 The announcement of changes in tax rates.4 The announcement of a major restructuring.A 1A 1 onlyB 2 and 4C 3 onlyD None of them
考题
(b) Assuming that the cost of equity and cost of debt do not alter, estimate the effect of the share repurchase on the company’s cost of capital and value. (5 marks)
考题
5 Financial statements have seen an increasing move towards the use of fair values in accounting. Advocates of ‘fairvalue accounting’ believe that fair value is the most relevant measure for financial reporting whilst others believe thathistorical cost provides a more useful measure.Issues have been raised over the reliability and measurement of fair values, and over the nature of the current levelof disclosure in financial statements in this area.Required:(a) Discuss the problems associated with the reliability and measurement of fair values and the nature of anyadditional disclosures which may be required if fair value accounting is to be used exclusively in corporatereporting. (13 marks)
考题
6 Discuss how developments in each of the following areas has affected the scope of the audit and the audit workundertaken:(a) fair value accounting; (6 marks)
考题
The earned value technique is a commonly used method of performance measurement．It integrates project scope，schedule，and cost measures to help the project management team assess project performance．If a project’s Cost Performance Index(CPI＝EV/AC)value less than 1．0，it means that（ ）。 A．the cost savings for work completed B．the project is ahead of its planned schedule C．the cost overrun for work completed D．1ess work was completed than was planned
考题
Tuseday is the first day of trading on the American stock market since the attracks September Eleventh.()
此题为判断题(对，错)。
考题
Because there is a large number of active users on WeChat／Weixin, this is a great opportunity for Auckland to raise its profile and promote its tourism offerings to the Chinese market.()
此题为判断题(对，错)。
考题
When the stock market turns down, holders of common stocks traditionally begin to move some portion of their (61) out of stocks and into (62) to protect themselves against further declines in the market, PI programs attempt to hedge against the possibility of a market decline by (63) stock index futures contracts or stock index options (buying stock index put options). The more the market falls, the more futures and options contracts are sold by PI programs. If the market continues to fall, the rise in the value of the portfolio' futures and option positions cushions the decline in the value of the portfolio' common stocks. PI managers believe that such hedging programs using futures and options involve lower transaction costs and provide greater (64) than the traditional method of actually selling stocks and buying treasury (65)(46)A．treasureB．assetsC．investmentD．capital
考题
None of the following statements is true except ______.A．initial public offerings will dilute each shareholder's existing holdingB．additional floats of companies stock will dilute each shareholder's existing holdingC．compared with additional floats, initial public offerings are more common in the new issues market for equitiesD．initial public offerings usually involve offerings of shares of larger, more mature companies seeking additional equity capital
考题
Morrris, an attorney, performs 5 hours of legal work for Andy. Morrris 's normal billing rate is $120 per hour. Andy, a software consultant, gives Morrris a new computer for his office in payment of the bill. The computer's adjusted basis was $500 and its fair market value is $550. Morrris ' basis in the computer is ().A.$0B.$500C.$550D.$600E.$1,150
考题
The two s of accounting for investments in stock are ().
A.the costB.straight-lineC.liabilityD.interestE.equity
考题
Any difference between the fair market values of the securities and their cost is a realized gain or loss.()
考题
Ordinarily, a corporation owning a significant portion of the voting stock of another corporation accounts for the investment using the equity method.()
考题
The earned value technique is a commonlyused method of performance measurement． It integrates project scope, cost, andschedule measures to help the project management team assess projectperformance．If a project’s Schedule Performance Index（SPI=EV/PV） value less than 1.0, itmeans that （74）．A.the project is ahead of its planned scheduleB.less work was completed than was plannedC.the cost overrun for work completedD.the cost under-run of performance to date
考题
KFP Co, a company listed on a major stock market, is looking at its cost of capital as it prepares to make a bid to buy a rival unlisted company, NGN. Both companies are in the same business sector. Financial information on KFP Co and NGN is as follows:NGN has a cost of equity of 12% per year and has maintained a dividend payout ratio of 45% for several years. The current earnings per share of the company is 80c per share and its earnings have grown at an average rate of 4·5% per year in recent years.The ex div share price of KFP Co is $4·20 per share and it has an equity beta of 1·2. The 7% bonds of the company are trading on an ex interest basis at $94·74 per $100 bond. The price/earnings ratio of KFP Co is eight times.The directors of KFP Co believe a cash offer for the shares of NGN would have the best chance of success. It has been suggested that a cash offer could be financed by debt.Required:(a) Calculate the weighted average cost of capital of KFP Co on a market value weighted basis. (10 marks)(b) Calculate the total value of the target company, NGN, using the following valuation methods:(i) Price/earnings ratio method, using the price/earnings ratio of KFP Co; and(ii) Dividend growth model. (6 marks)(c) Discuss the relationship between capital structure and weighted average cost of capital, and comment onthe suggestion that debt could be used to finance a cash offer for NGN. (9 marks)
考题
The earned value technique is a commonly used method of performance measurement. It integrates project scope, cost, and schedule measures to help the project management team assess project performance. If a project’s Schedule Performance Index（SPI=EV/PV） value less than1.0, it means that_（）.A.the project is a head of its planned schedule
B.less work was completed than was planned
C.the cost overrun for work completed
D.the cost under-run of performance to date
考题
问答题Practice 3 Equity securities are known as shares (or stock) in a corporation. Stockholders are considered owners of the corporation. The Articles of Incorporation must state the number of shares and the characteristics of the stock. To issue stock is actually to offer shares of stock for sale. The corporation’s Board of Directors controls when and to whom the corporation’s shares are offered and sold. Outstanding shares—Outstanding shares are shares already issued and purchased by the shareholder or stockholder. Par value—Par value is an arbitrary value assigned to each share in the Articles of Incorporation but does not necessarily reflect the true market value of the stock. Shares may not be issued and sold by the corporation for less than their par value therefore it is sometimes advisable not to state any par value at all or state a par value lower than the estimated market price. No par value allows the Board of Directors to decide each time shares are issued what the price per share will be. In a very large corporation where the stock is publicly traded at a public exchange, such as the New York Stock Exchange, the public demand for the stock of the corporation rather than the Board of Directors determines the selling price of the stock. Capital account—The capital account of a corporation is an entry in the books of the corporation and is determined by multiplying the par or stated value of the corporation’s stock by the number of shares outstanding. For example, if the corporation had sold 1,000 shares of stock which had $10 par value, the capital account would be $10,000.
考题
单选题At the beginning of the day, the prices of stocks X and Y are the same. At the end of the day, the price of stock X has increased by 1/20 of its original price and the price of stock Y has decreased by 1/20 of its original price. The new price of stock X is what fraction of the new price of stock Y?A
2/20B
19/21C
21/19D
18/20E
20/18
热门标签
最新试卷
