自用房地产转换为采用公允价值模式计量的投资性房地产，转换当日的公允价值大于原账面价值的差额应记入（ ）科目。
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1 .ABC Co had debt with a market value of USD1 million and an after-tax cost of debt of 8%. ABCalso had equity with a market value of USD2 million and a cost of equity of 9%.What is ABC’s weighted-average cost of capital?
A 8.0% B 8.5% C 8.7% D 9.0%
2 .下列各项中属于无形资产的是（ ）。
A 企业自创的商誉 B 内部产生的品牌 C 人力资源 D 高速公路收费权
3 .Which ONE of the following factors might cause a firm to increase the debt in itsfinancial structure?
A An increase in the corporate tax rate B Increased economic uncertainty C An increase in the price/earnings ratio D A decrease in the interest cover ratio
4 .固定资产报废时应先将其账面价值记入（ ）科目。
A 固定资产 B 累计折旧 C 在建工程 D 固定资产清理
5 .What is the weighted average cost of capital?
A The rate of return on assets that covers the costs associated with the funds employed B The minimum rate a firm must earn on high-risk projects C The cost of the firm’s equity capital at which the market value of the firm willremain unchanged D The maximum rate of return on assets
7 .Youngsten Electric has the following capital structure:? 8% $1 preference shares. There are 10 million preference shares in issue, eachtrading at $1.30.? 30 million ordinary shares with an equity beta of 1.45 and market price of $2.50 pershare.The risk-free rate is 3%, the market risk premium is 5% and corporate tax rate 30%.What is Youngsten’s weighted average cost of capital?
A 10.3% B 9.6% C 9.9% D 6.2%
8 .下列说法正确的是（ ）
A 总部资产通常可以单独作为资产组进行减值测试 B 总部资产通常能够脱离其他资产或资产组独立产生现金流量 C 总部资产的账面价值通常可以完全归属于某一资产组 D 总部资产通常难以单独进行减值测试，需要结合其他相关资...
9 .Bryan Co has 10 million ordinary shares in issue with a market price of 155 cents cum-div.An annual dividend of 9 cents is just about to be paid. Annual dividends have been growingat a steady rate of 6% each year. The company’s other major source of funds is a bank loanof $7 million which has a pre-tax cost of 8%.If Bryan Co pays corporation tax at a rate of 33%, what is its post-tax weighted averagecost of capital?
A 8.17% B 8.50% C 11.06% D 10.21%
10 .下列属于现金等价物的是（ ）。
A 固定资产 B 存货 C 预付账款 D 银行本票存款
