중앙대 경영학과 졸업시험 답지
- 최초 등록일
- 2022.08.29
- 최종 저작일
- 2022.03
- 70페이지/
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본문내용
1. Charging off the cost of a wastebasket with an estimated useful life of 10 years as an expense of the period when purchased is an example of the application of the
A. consistency quality.
B. expense recognition principle.
C. materiality quality.
D. historical cost principle
3. On January 2, 2015, Wine Corporation wishes to issue $3,000,000 (par value) of its 8%, 10-year bonds. The bonds pay interest annually on January 1. The current yield rate on such bonds is 10%. Using the interest factors below, compute the amount that Wine will realize from the sale (issuance) of the bonds.
Present value of 1 at 8% for 10 periods 0.4632
Present value of 1 at 10% for 10 periods 0.3855
Present value of an ordinary annuity at 8% for 10 periods 6.7101
Present value of an ordinary annuity at 10% for 10 periods 6.1446
A. $3,000,000
B. $2,631,204
C. $3,000,018
D. $3,318,078
4. Treasury shares should be reported as a(n)
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