An analyst has gathered the following data about a company with a 12 percent cost of capital.Project AProject BInitial cost$15000$20000Life5years4yearsCash inflows$5000/year$7500/year Which of the following firms is most likely to have a board of directors that considers the best interest of all shareholders
A. Firms that assign a single vote to each share, but not firms with different classes of common equity with supermajority rights given to one class.
B. Firms that assign a single vote to each share, and firms with different classes of common equity with supermajority rights given to one class.
C. Firms with different classes of common equity with supermajority rights given to one class, but not firms that assign a single vote to each share.
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An analyst has gathered the following data about a company with a 12 percent cost of capital.Project AProject BInitial cost$15000$20000Life5years4yearsCash inflows$5000/year$7500/year A properly qualified board member is of vital importance to proper corporate governance within a firm. Board members who lack the requisite skills, knowledge and expertise to conduct a thorough review of the firm’s activities are:
A. more likely to consult with outside interests to assist in decision-making.
B. more likely to be "unpaid" board members.
C. more likely to defer to management when making decisions.
甲公司向乙公司采购材料3000吨,单价10元,所需支付的款项总额为30000元。按照合同规定向乙公司预付货款的50%,验收货物后补付其余款项。 甲公司需支付生产车间电费30000元,企业行政管理部门电费20000元,款项尚未支付,所涉及到的会计科目有()。
A. “制造费用”
B. “管理费用”
C. “其他应付款”
D. “生产成本”
2011年3月至5月,甲上市公司发生的交易性金融资产业务如下: (1)3月2日,购入A上市公司股票100万股,每股6元,另发生相关的交易费用2万元,并将该股票划分为交易性金融资产。 (2)3月31日,该股票在证券交易所的收盘价格为每股5.70元。 (3)4月30日,该股票在证券交易所的收盘价格为每股6.10元。 (4)5月10日,将所持有的该股票全部出售,所得价款625万元,已存入银行。假定不考虑相关税费。 在第(1)项业务中,所涉及到的会计科目有()。
A. 交易性金融资产
B. 投资收益
C. 应收股利
D. 公允价值变动损益
某公司2010年8月1日资产总额为500万元,8月份发生下列经济业务:(1)向某公司购入材料200000元已验收入库,货款未付。(2)办公室主任张明因出差预借现金4000元。(3)以银行存款归还银行借款500000元。(4)生产车间领用材料100000元投入生产。(5)收到某股东追加投入资本500000元存入银行。(6)以银行存款发放工资800000元。(7)已到期的应付票据25000元因无力支付转为应付账款。(8)银行借款500000元转为股本。 资金的退出业务序号是()。
A. (3)
B. (4)
C. (5)
D. (6)