某公司按照面值发行可转换公司债券20 000 000元,债券利率(年率)6%,期限为3年,每年年末支付利息,结算方式是持有方可以选择付现或转换成发行方的股份。另不附选择权的类似债券的资本市场利率为9%。假设PV9%,3=0.7722,PVA9%,3=2.5313。发行时计入应付债券—利息调整借方金额为( )元。
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1 .On your first assignment at your new firm, you reported to the senior partner. At the end of the assignment you asked the partner for a formal appraisal review. “You did OK. As a small firm, we quickly get to know the strengths and weaknesses of our staff. We do not consider an appraisal system necessary.”Which one of the following is a benefit of an appraisal?
A Assists realising personal aspiration B Establishes reward and remuneration levels C Focuses on the needs of a business through ensuring that employer’s goals and those of the organisation are congruent. D Develops skills and expertise
2 .甲公司2012年1月1日从乙公司购入其持有的B公司10%的股份,甲公司以银行存款支付买价600万元,同时支付相关税费5万元。甲公司购入B公司股份后准备长期持有,B公司2012年1月1日的所有者权益账面价值总额为6 000万元,B公司可辨认净资产的公允价值为6 600万元。则甲公司应确认的长期股权投资初始投资成本为( )万元。
A 600 B 605 C 660 D 665
3 .What is the most effective management / leadership style suggested by Blake and Mouton?
A 9.1 B 9.9 C 1.1 D 1.9
4 .Which of the following are wholly “intrinsic rewards”?
A Performance related pay and companionship B Achievement and private health care C Job interest and share schemes D Responsibility and job interest
5 .Which one of the following appraisal methods involves the appraiser and appraisee completing similar assessment forms then comparing their notes?
A Peer comparison B 360-degree appraisal C Self-appraisal D Top-down appraisal
7 .Four main styles of management were identified by the Ashridge Management College within two extremes of directive versus supportive behaviour.These are best described by which one of the following?
A tell, autocratic, participative, democratic B democratic, autocratic, pragmatic, diplomatic C tell, sell, consult, join D objective, decisive, visionary, pragmatic
8 .What type of motivation theory is used by the expectancy model?
A Process theory B Needs theory C Content theory D Equality theory
9 .When a manager is carrying out an assessment of an employee, they need to identify ________ and ________ of that employee.Which words, in correct order, correctly complete this sentence?
A interests and hobbies B effectiveness and significance C strengths and weaknesses
10 .甲公司于2010年1月1日开业,2010年和2011年免征企业所得税,从20×9年开始适用的所得税税率为25%。甲公司2010年年初购入一台设备, 2010年12月31日其账面价值为300万元,计税基础为400万元;2011年12月31日账面价值为180万元,计税基础为300万元。该企业除固定资产外没有其他事项产生暂时性差异。假定资产负债表日,有确凿证据表明未来期间很可能获得足够的应纳税所得额用来抵扣可抵扣暂时性差异。2011年应确认的递延所得税资产发生额为( )万元。
A 0 B 5(借方) C 30(借方) D 5(贷方)
