What is a major advantage of issuing long-term debt?
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1 .Borrowing costs from which category of borrowed funds may be capitalised (to the extent 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
2 .Which of the following is an example of an asset that would never qualify forcapitalisation 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 thecapitalisation of borrowing costs?
A Consistency B Timeliness C Materiality D Understandability
4 .QI in incurring expenditure on project 275 which meets the definition of a qualifying asset, inaccordance with IAS 23 Borrowing Costs. The company has the following debt components:(1) 6% USD 100,000 debt used specifically to finance project 274.(2) 7% USD 500,000 preference share capital.(3) 10% USD 80,000 short-term loan.(4) 4% USD 200,000 convertible debt.What capitalisation rate would QI apply to expenditure incurred on project 275?
A 7% B 6.75% C 6.54% D 4%
5 .下列关于《基本规范》要求企业建立内部控制体系时应符合的目标的说法中，正确的有（ ）。
A 提高经营效率和效果 B 促进企业实现发展战略 C 合理保证企业经营管理合法合规 D 合理保证企业资产安全
7 .When issuing new bonds what would be the primary reason for a debt covenant limitingthe firm’s future level of debt?
A To cause the firm’s share price to rise B To lower the company’s credit rating C To reduce issue costs D To reduce the coupon rate
8 .Bander Co is determining how to finance some long-term projects. Bander has decided that itprefers the flexibility of no fixed servicing cost, no fixed maturity date and an increase in thecredit rating of the company.Which of the following would best meet Bander’s financing requirements?
A Irredeemable bonds B Ordinary shares C Long-term bank loans D Preference shares
9 .Which of the following statements is/are correct regarding corporate debt and equitysecurities?(1) Both debt and equity holders have an ownership interest in the company.(2) Both debt and equity securities have an obligation to pay income.
A 1 only B 2 only C Both 1 and 2 D Neither 1 nor 2
10 .Which of the following types of bonds is most likely to maintain a constant marketvalue?
A Zero-coupon B Floating-rate C Irredeemable D Convertible
