問題詳情
10 台中公司於 98 年 1 月 1 日以＄92,976 購入面額＄100,000，年息 12％，五年期之公司債一批，該公司債 每半年付息一次，付息日為 7 月 1 日及 1 月 1 日，殖利率為 14％，台中公司擬將此公司債持有至到期日 ，98 年底此債券之市價為＄95,000，則台中公司 98 年底應報導之債券投資金額為：
(A) ＄93,484
(B)＄94,381
(C)＄94,028
(D)＄95,000
(A) ＄93,484
(B)＄94,381
(C)＄94,028
(D)＄95,000
參考答案
答案：C
難度：非常簡單1
統計：A(0),B(0),C(3),D(0),E(0)
內容推薦
- Alzheimer's disease, whose patients often ________ memory loss, is believed to be treated eff
- 二、漢陽公司20x1年12月31日年底調整前之備抵呆帳餘額為貸方餘額$12,000，經帳齡分析發現當年度估計無法收回金額如下：試作：（24 分） (一)計算漢陽公司 20x1 年 12 月 3
- The extent of Joan’s knowledge on various subjects ________ to me.(A)is astounding(B)are astound
- 9 高雄公司 97 年度之淨利為＄175,000，當年因大地震造成的非常損失（稅前）為＄30,000，如果稅率為 30％，則該公司 97 年度加計非常損益前之淨利為：(A)＄196,000 (B)＄2
- 18 台南公司於 94 年初以現金＄540,000購入機器乙部，估計耐用年限 5 年，殘值＄40,000，採直線法提列折舊。但購入時會計人員誤以收益支出列帳，一直未發現，此項錯誤於 97 年初發現，更
- Great athletes have always done their best to get an ________ over their competition and improve t
- 二、下列為青山公司 X8 年度有關帳戶變動資料： 試作：根據上述資料，以間接法編製 X8 年度現金流量表。（20 分）
- I’m very sorry for not answering your call immediately. I ________ my hair when you called.(A)was
- 8 高雄公司 98 年普通股與特別股之發行及流通在外情況如下：普通股：面額＄10，發行及流通在外 150,000 股特別股：面額＄10，股利率 6％，發行及流通在外 100,000 股高雄公司 98
- 17 台東公司 97 年底發現下列錯誤：96 年底期末存貨高估＄2,000，97 年底期末存貨低估＄3,000，台東公司 97 年更正前之淨利為＄35,000，則正確之淨利為若干？(A) ＄40,00
內容推薦
- 三、文化公司某一現金產生單位包括 A、B、C 三部機器，由於該公司相關產業的技術環境於本期發生不利的重大變動，文化公司乃對該現金產生單位進行減損測試。除B 機器可決定其淨售價為$350,000 外，其
- The ice sculpture festival has ________ more attention in recent years because of its richness, va
- 20 嘉義公司成立於 96 年 1 月 1 日，隨即訂立確定給付退休金計畫，相關資料如下：97 年 96 年服務成本 ＄1,360,000 ＄740,000折現率 8％ 8％基金預期與實際報酬率 10
- 11 台中公司 98 年度銷貨收入為＄480,000，銷貨成本為＄320,000，其他相關資料如下：期初餘額 期末餘額應收款項 ＄60,000 ＄68,000應付帳款 24,000 38,000存貨
- Individual differences in children must be recognized. While one child might have a strong intere
- This fertilizer is produced by mixing up several ________ with water and soil.(A)conventions(B)i
- 一、以下為各自獨立之三小題：⑴台北公司 X3 年初查帳時發現下列資料：①存貨：X1 年底低估$1,000，X2 年底低估$800；②遞延利息收入：X1 年底低估$800，X2 年底低估$1,2
- However hard we tried, we just couldn’t find the person ________ car was blocking the driveway.(A
- Through the body language, such as facial ________ , gestures and movements, people have no diffic
- We could not decide the final price immediately because the price is a matter of ________ between
- ________ you are in the world of business or the world of social relations, the way you dress can
- Calcium ________ causes many elderly people to suffer from broken bones so the elderly should dri
- Alice bought the house for eight-million dollars two years ago, but now it is worth ________ that
- To some people, Mickey Mouse is seen as the spread of American culture to other countries _______
- 33(A) determination(B) determent(C)determme (D) detrimental
- The earth is becoming warmer and warmer. There are few countries ________ are concerned about the
- 34•(A) cnanged(B) charged(C) been charged(D) been changed
- Due to the economic depression, our sales ________ for months, so we are now in great financial d
- Which statement can be inferred from the passage?(A)Fathers play no role in their families.(B
- Please wait for a while. The salesman will explain to you ________.(A)how the machine works(B)ho
- 35•(A) issued(B) caused(C) motivated(D) topic
- What does “it” refer to in “a lot of fathers decide it is too hard”？(A)To find a job.(B)To e
- Finland is the least densely populated country on the continent and ________ its five million res
- Hundreds oi different species of plants and animals have arrived m the United States. This numoer ha
- As the only healthy adult in his family, Tim has been ________ trying to get a job for months, but h