A 借：固定资产 1 008 000　　　贷：长期应付款 1 000 000　　　　　非流动资产基金——固定资产 8 000 B 借：事业支出 8 000　　　贷：银行存款 8 000 C 借：事业支出 200 000　　　贷：银行存款 200 000 D 借：长期应付款 200 000　　　 ...

题型: 多选题提问时间: 2021-08-23

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4 .事业单位接受捐赠、无偿调入的资产，其计量金额应按有关凭据注明的金额加上相关税费、运输费等确定；没有相关凭据的，其成本比照同类或类似资产的市场价格加上相关税费、运输费等确定；没有相关凭据、同类或类似资产的市场价格也无法可靠取得的，所取得的资产按名义金额（即人民币1万元）入账。（）

Y 对 N 错

题型: 判断题提问时间: 2021-08-23

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5 .Davis wants to buy shares of Epoch Co.If Davis uses a zero growth model, a required rate of return of 20% and an annualdividend of $10, what is Epoch’s share price?

A $2 B $20 C $50 D $100

题型: 单选题提问时间: 2021-08-23

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7 .Which capital structure theory suggests that the weighted average cost of capital(WACC) will initially decrease, reach a minimum and then increase?

A Pecking order theory B The traditional trade-off view C Modigliani and Miller without tax D Modigliani and Miller with tax

题型: 单选题提问时间: 2021-08-23

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8 .Which one of a firm’s sources of new capital usually has the lowest after-tax cost?

A Retained earnings B Bonds C Preference shares D Ordinary shares

题型: 单选题提问时间: 2021-08-23

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9 .The capital structure of a firm includes bonds with a coupon rate of 12% and a yield tomaturity (gross redemption yield) of 14%. The corporate tax rate is 30%.What is the firm’s net cost of debt?

A 8.4% B 9.8% C 12.0% D 14.0%

题型: 单选题提问时间: 2021-08-23

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10 .The shares of Fargo Co are selling for $85. The dividend after one year is expected to be$4.25 and is expected to then grow at a rate of 7%. The corporate tax rate is 30%.What is the firm’s cost of equity?

A 5.0% B 8.4% C 12.0% D 12.35%

题型: 单选题提问时间: 2021-08-23

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If Brewer Co’s bonds have a yield to maturity (gross redemption yield) of 8%, whywould the company’s cost of debt be lower?

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5 .Davis wants to buy shares of Epoch Co.If Davis uses a zero growth model, a required rate of return of 20% and an annualdividend of $10, what is Epoch’s share price?

7 .Which capital structure theory suggests that the weighted average cost of capital(WACC) will initially decrease, reach a minimum and then increase?

8 .Which one of a firm’s sources of new capital usually has the lowest after-tax cost?

9 .The capital structure of a firm includes bonds with a coupon rate of 12% and a yield tomaturity (gross redemption yield) of 14%. The corporate tax rate is 30%.What is the firm’s net cost of debt?

10 .The shares of Fargo Co are selling for $85. The dividend after one year is expected to be$4.25 and is expected to then grow at a rate of 7%. The corporate tax rate is 30%.What is the firm’s cost of equity?

1 .某事业单位转让国库券，账面价值100万元，实际收到价款110万元，则实收金额与账面金额的差额计入的科目是（）。

2 .下列各项，不会引起事业单位事业结余发生增减变化的有()。　