题目内容

When interest rates fall, the price of a callable bond will:

A. Fall less than an option-free bond.
B. Rise less than an option-free bond.
C. Rise more than an option-free bond.

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The cost of which source of capital most likely requires adjustment for taxes in the calculation of a firms weighted average cost of capital？

A. Bonds
B. Common stock
C. Preferred stock

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To be recognized as a financial statement element under the IFRS Framework for the Preparation and Presentation of Financial Statements an element most appropriately needs to:

A. Have a cost or value that can be measured with reliability
B. Normally be carried at historical cost,current cost or fair market value
C. Provide certainty that any future economic benefit associated with the item will flow to or from the enterprise.

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During 2010, Company A sold a piece of land with a cost of $6 million to Company B for $10 million. Company B made a $2 million down payment with the remaining balance to be paid over the next 5 years

A. $4 million using the accrual method.
B. $0.8 million using the installment method.
C. $2 million using the cost recovery method.

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Eileen Fisher, CFA has been a supervisory analyst at SL Advisors for the past ten years. Recently, one of her analysts was found to be in violation of the CFA Institute Standards of Professional Condu

A. Yes.
B. No,because she has taken steps to ensure the violations will not be repeated by the analyst.
C. No,because she is taking steps to implement compliance procedures that are more than adequate.

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When interest rates fall, the price of a callable bond will:

A. Fall less than an option-free bond. B. Rise less than an option-free bond. C. Rise more than an option-free bond.

The cost of which source of capital most likely requires adjustment for taxes in the calculation of a firms weighted average cost of capital？

To be recognized as a financial statement element under the IFRS Framework for the Preparation and Presentation of Financial Statements an element most appropriately needs to:

During 2010, Company A sold a piece of land with a cost of $6 million to Company B for $10 million. Company B made a $2 million down payment with the remaining balance to be paid over the next 5 years

Eileen Fisher, CFA has been a supervisory analyst at SL Advisors for the past ten years. Recently, one of her analysts was found to be in violation of the CFA Institute Standards of Professional Condu

A. Fall less than an option-free bond.
B. Rise less than an option-free bond.
C. Rise more than an option-free bond.