In a compensatory stock option plan for which the grant and exercise dates are different, the stock options outstanding account should be reduced at the:
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 .增值税小规模纳税人兼营营业税应税项目的，应当分别核算增值税应税项目的销售额和营业税项目的营业额，月营业额不超过3万元（按季纳税9万元）的，免征增值税。（ ）
Y 对 N 错
2 .Which of the following expenditures related to internally generated intangible assets is most likely to be capitalized, rather than expensed as incurred, under IFRS?
A Costs to maintain goodwill acquired in a business combination. B Development costs incurred in designing a product that has just been granted a patent. C Research costs associated with the development of a new trademark for the company. D Legal costs related to the unsuccessful defense of an inter...
3 .Camp orally guaranteed payment of a loan Camp's cousin Wilcox had obtained from Camp's friend Main. The loan was to be repaid in 10 monthly payments. After making six payments, Wilcox defaulted on the loan and Main demanded that Camp honor the guaranty. Regarding Camp's liability to Main, Camp is:
A Not liable under the oral guaranty because Camp's guaranty must be in writing to be enforceable. B Liable under the oral guaranty because Camp benefitted by maintaining a personal relationship with Main. C Liable under the oral guaranty because the loan would be paid within one year. D Not liable ...
4 .Cyan Corp. issued 20,000 shares of USD5 par common stock at USD10 per share. On December 31, Year 1, Cyan's retained earnings were USD300,000. In March, Year 2, Cyan reacquired 5,000 shares of its common stock at USD20 per share. In June, Year 2, Cyan sold 1,000 of these shares to its corporate officers for USD25 per share. Cyan uses the cost method to record treasury stock. Net income for the year ended December 31, Year 2, was USD60,000. At December 31, Year 2, what amount should Cyan report as retained earnings?
A USD375,000 B USD360,000 C USD365,000 D USD380,000
5 .Gibson purchased stock with a fair market value of USD14,000 from Gibson's adult child for USD12,000. The child's cost basis in the stock at the date of sale was USD16,000. Gibson sold the same stock to an unrelated party for USD18,000. What is Gibson's recognized gain from the sale?
A USD6,000 B USD2,000 C USD0 D USD4,000
7 .A taxpayer is trading in an automobile used solely for business purposes for another automobile to be used in his business. The automobile originally cost USD35,000 and he has taken USD12,000 in depreciation. The old automobile is currently worth USD20,000 and the new automobile the taxpayer wants in exchange is worth USD20,000. No other cash or property is exchanged in the transaction. What is the gain or loss recognized by the taxpayer on this transaction?
A USD3,000 gain. B USD3,000 loss. C USD15,000 loss. D USD0
8 .Division Corporation has 20,000 shares of USD5.00 participating 9 percent cumulative preferred stock and 100,000 shares of USD2.00 common stock. On July 1, the board of Division declared a USD30,000 dividend at the time the common stock was selling for USD25 per share and the preferred stock was selling for USD30. The total dividends paid to each class of stock on the payment date was:
A Preferred USD9,500; Common USD20,500 B Preferred USD12,500; Common USD17,500 C Preferred USD16,000; Common USD14,000 D Preferred USD10,000; Common USD20,000
9 .Under the Sales Article of the UCC, which of the following circumstances will relieve a buyer from the obligation of accepting a tender or delivery of goods?I. If the goods do not meet the buyer's needs at the time of the tender or delivery.II. If the goods at the time of the tender or delivery do not exactly conform to the requirements of the contract.
A I only. B Neither I nor II. C II only. D Both I and II.
10 .Jensen performed legal services to assist Balm Co. in accomplishing its initial organization. Jensen accepted 1,000 shares of USD5 par common stock in Balm as payment for his services. The Balm shares were not yet publicly traded, but they had a book value of USD4 per share. Jensen provided 48 hours of service, which is normally billed at USD125 per hour. By what amount should the common stock account increase?
A USD5,000 B USD4,000 C USD1,000 D USD6,000
