QI in incurring expenditure on project 275 which meets the definition of a qualifying asset, in accordance with IAS 23 Borrowing Costs. The company has the following debt components:(1) 6% USD100,000 debt used specifically to finance project 274(2) 7% USD500,000 preference share capital(3) 10% USD80,000 short-term loan(4) 4% USD200,000 convertible debtWhat capitalisation rate would QI apply to expenditure incurred on project 275?
参考答案(由小熊题库网聘请的专业题库老师提供的解答)
请点击↑↑↑ 查看官方参考答案 按钮
习题解析
请点击 查看官方参考答案 按钮
您可能感兴趣的题目
1 .On 1 January 20X1 Emex received a government grant of USD100,000 to assist in the purchase of new machinery costing USD1,000,000 with a useful life of five years. The grant is repayable on a sliding scale if the machine is sold within five year; that is the full amount if sold in the first year, 80% if sold in the second year and so on. The management of Emex intends to use the machine for five years.The accounting policy is to offset the grant against the cost of the asset.What will be the depreciation expense for the year ended 31 December 20X2 and what provision will be required for the repayment of the grant as at 31 December 20X2?
A Depreciation charge (USD000): 180 / Provision (USD000): 60 B Depreciation charge (USD000): 180 / Provision:(USD000) : Nil C Depreciation charge (USD000): 200 / Provision (USD000) : 60 D Depreciation charge (USD000): 200 / Provision (USD000) : Nil
2 .Which of the following is an example of an asset that would never qualify for capitalisation of borrowing costs under IAS 23 Borrowing Costs?
A Intangible assets B Financial assets C Manufacturing plants D Power generation facilities
3 .Which qualitative characteristic is applied by IAS 23 Borrowing Costs to the capitalisation of borrowing costs?
A Consistency B Timeliness C Materiality D Understandability
4 .Which of the following would qualify as a borrowing cost as defined in IAS 23 Borrowing Costs?(1) Premium on redemption of preference share capital(2) Discount on the issue of convertible debt(3) Interest expense calculated using the effective interest rate(4) Finance charges related to finance leases
A 1, 2 and 3 only B 2, 3 and 4 only C 1 and 4 only D All four
5 .Borrowing costs from which category of borrowed funds may be capitalised (to theextent they are directly attributable to qualifying assets)?
A Funds borrowed specifically to construct a qualifying asset B Funds borrowed in advance of expenditure on qualifying assets C General borrowed funds used to finance a qualifying asset D All of the above
7 .ABC公司有完全稀释的每股收益是＄5，每股支付股利＄1。当前市场价格是＄60。ABC公司的股利支付率是多少?
A 0.012 B 0.017 C 0.2 D 0.083
8 .以下哪项关于市盈率（PE）的表述是不正确的?
A PE是衡量投资者对一个企业管理层的信心程度，高PE意味着高信心 B PE趋向于大幅波动，但是在行业内趋向于相同 C 对于有高增长率的行业，PE趋向于更高 D 假设一个企业给它的经理们股票期权，而收益和PE保持相对稳定。发行股...
9 .一个企业的总资产是＄3,000,000，总权益是＄2,000,000。如果流动资产占总资产的50%，流动负债占总负债的30%，那么企业的营运资本是多少?
A ＄500,000 B ＄1,800,000 C ＄1,200,000 D ＄4,000,000
10 .节选自Boyd公司的财务数据如下所示： 1月1日12月31日现金＄48,000＄62,000应收账款68,00047,000交易性证券 42,00035,000存货125,000138,000厂房和设备325,000424,000应付账款32,00084,000应计负债14,00011,000递延税15,0009,000长期应付债券95,00077,000当年，Boyd公司的净所得为96,000美元。年末，Boyd公司的流动比率为：
A 1.71 B 2.97 C 1.55 D 2.71
