固定资产报废时应先将其账面价值记入（ ）科目。
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1 .DQZ Telecom has the following combination of debt and equity finance:-Bonds with a market value of USD15 million.-Ordinary shares with a market capitalisation of USD35 million.The expected return on the equity market is 11%. Treasury bills are currently yielding 5%.The equity beta for DQZ is estimated to be 0.80 and its bonds have a yield to maturity of 7%.The tax rate is 30%.What is the weighted average cost of capital?
A 9.80% B 9.17% C 8.96% D 8.33%
2 .2009年1月1日，甲公司以一项无形资产与一批存货作为对价，取得乙公司60%的股权。甲公司所付出无形资产的原价为2000万元，累计摊销为1200万元，公允价值为1000万元，存货的成本为300万元，公允价值（等于计税价格）为400万元。购买日乙公司所有者权益账面价值总额为2000万元，可辨认净资产的公允价值为2500万元。在企业合并过程中，甲公司支付审计、评估费用40万元，相关手续均已办理完毕，甲公司适用的增值税税率为17%，甲乙合并前不存在任何关联方关系，不考虑其他因素。则甲公司取得长期股权投资的入账价值为（ ）万元。
A 1468 B 1400 C 1508 D 1440
3 .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%
4 .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
5 .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
7 .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
8 .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。
A 投资收益 B 其他业务收入 C 资本公积 D 公允价值变动损益
9 .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%
10 .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...
