2008年12月31日,甲公司将一台生产用大型机器设备以110万元的价格销售给乙公司,账面原价为200万元。同时甲公司与乙租赁公司签订了一份融资租赁合同将该设备租回。合同主要条款及其他有关资料如下: (1)租赁标的物:大型机器设备。 (2)租赁期开始日:2008年12月31日。 (3)租赁期:2008年12月31日~2011年12月31日。 (4)租金支付方式:自承租日起每6个月于月末支付租金22.5万元。 (5)该设备的保险、维护等费用均由甲公司负担,估计每年约1万元。 (6)该设备在租赁开始日的公允价值为110万元。 (7)租赁合同规定年利率为14%。 (8)该设备的估计使用年限为10年,已使用5年,期满无残值,承租人采用年限平均法计提折旧,没有计提减值准备。 (9)租赁期满时,甲公司享有优惠购买选择权,购买价6万元。估计期满时的公允价值为45万元。 (10)承租人在租赁谈判和签订租赁合同过程中发生的可归属于租赁项目的手续费、律师费、差旅费、印花税等初始直接费用共计1.5万元,以银行存款支付。[(P/A,7%,6)= 4.7665;(P/F,7%,6)=0.6663;(P/A,8%,6)=4.6229;(P/F,8%,6)=0.6302] 要求:根据上述资料,回答下列第9至第13题。 租赁期开始日,租赁资产的入账价值是( )万元。
A. 110
B. 111.5
C. 111.24
D. 112.74
The war was the most peaceful period of my life. The window of my bedroom faced southeast. My mother had curtained it, but that had small effect. I always woke up with the first light and, with all the responsibilities of the previous day melted, felt myself rather like the sun, ready to shine and feel joy. Life never seemed so simple and clear and full of possibilities as then. I stuck my feet out under the sheets--I called them Mrs. Left and Mrs. Right--and invented dramatic situations for them in which they discussed the problems of the day. At least Mrs. Right did; she easily showed her feelings, but I didn’t have the same control of Mrs. Left, so she mostly contented herself with nodding agreement. They discussed what Mother and I should do during the day, what Santa Claus should give a fellow for Christmas, and what steps should be taken to brighten the home. There was that little matter of the baby, for instance. Mother and I could never agree about that. Ours was the only house in the neighborhood without a new baby, and Mother said we couldn’t afford one till Father came back from the war because it cost seventeen and six. That showed how foolish she was. The Geneys up the road had a baby, and everyone knew they couldn’t afford seventeen and six. It was probably a cheap baby, and Mother wanted something really good, but I felt she was too hard to please. The Geneys’ baby would have done us fine. Having settled my plans for the day, I got up, put a chair under my window, and lifted the frame high enough to stick out my head. The window overlooked the front gardens of the homes behind ours, and beyond these it looked over a deep valley to the tall, red-brick house up the opposite hillside, which were all still shadow, while those on our side of the valley were all lit up, though with long storage shadows that made them seem unfamiliar, stiff and painted. After that I went into Mother’s room and climbed into the big bed. She woke and I began to tell her of my schemes. By this time, though I never seem to have noticed it, I was freezing in my nightshirt, but I warmed up as I talked until the last frost melted. I fell asleep beside her and woke again only when I heard her below in the kitchen, making breakfast. What did the author think of his mother
A. She was stubborn.
B. She was poor.
C. She was not very intelligent.
D. She did not love him very much.
仁达公司2007年1月1日按每份面值1000元发行了300万份可转换债券,取得总收入 300000万元,支付发行费用5万元。该债券期限为3年,票面年利率为6%,利息于次年1月10日支付;每100份债券均可在债券发行1年后转换为80股该公司普通股,每股面值1元。公司发行该债券时,二级市场上与之类似但没有转股权的债券的市场利率为9%。假定不考虑其他相关因素。2008年4月1日某债券持有者将面值为150000万元可转换公司债券申请转换为普通股,并于当日办妥相关手续。假定未支付的应计利息不再支付。剩余债券没有转换为普通股。其中,(P/F,9%,3)=0.77218,(P/A,9%,3)=2.53130。 要求:根据上述资料,不考虑其他情况,回答下列5至7题。 下列关于发行可转换公司债券时的会计处理,正确的有( )。
A. 该可转换公司债券负债成份的公允价值是277217.4万元
B. 该可转换公司债券权益成份的公允价值是22782.6万元
C. 负债成份应分摊的发行费用是4.62万元
D. 权益成份应分摊的发行费用是0.38万元
E. 可转换债券的初始入账价值是277217.4万元