题目内容

甲上市公司(以下简称甲公司)经批准于2×11年1月1日以31 000万元的价格(不考虑相关税费)发行面值总额为30 000万元的可转换公司债券。该可转换公司债券期限为4年，票面年利率为4％，实际利率为6％。自2×12年起，每年1月1日付息。自2×12年1月1日起，该可转换公司债券持有人可以申请按债券转换日的账面价值转为甲公司的普通股(每股面值1元)，初始转换价格为每股12元，不足转为1万股的部分按每股12元以现金结清。
其他相关资料如下：
(1)2×11年1月1日，甲公司收到发行价款31 000万元，所筹资金用于某机器设备的技术改造项目，该技术改造项目于2×11年12月31日达到预定可使用状态并交付使用。
(2)2×12年1月3日，该可转换公司债券的50％转为甲公司的普通股，相关手续已于当日办妥；未转为甲公司普通股的可转换公司债券持有至到期，其本金及最后一期利息一次结清。
假定：
①甲公司采用实际利率法确认利息费用；
②每年年末计提债券利息并确认利息费用；
③2×11年该可转换公司债券借款费用的100％计入该技术改造项目成本；
④不考虑其他相关因素；
⑤按实际利率计算的可转换公司债券的现值即为其包含的负债成份的公允价值。[(P／A，6％，4)=3．4651，(P／F，6％，4)=0．7921]
要求：
(1)编制甲公司发行该可转换公司债券的会计分录。
(2)计算甲公司2×11年12月31日应计提的可转换公司债券利息和应确认的利息费用。
(3)编制甲公司2×11年12月31日计提可转换公司债券利息和应确认的利息费用的会计分录。
(4)编制甲公司2×12年1月1日支付可转换公司债券利息的会计分录。
(5)计算2×12年1月3日可转换公司债券转为甲公司普通股的股数。
(6)编制甲公司2×12年1月3日与可转换公司债券转为普通股有关的会计分录。
(“应付债券”科目要求写出明细科目；答案金额用万元表示；计算结果保留两位小数。)

查看答案

搜索结果不匹配？点我反馈

更多问题

试分析造成钻孔垂直度不符合规范要求的主要原因？

简述资源负荷图的作用及特点。

Section A
The standardized educational or psychological tests that are widely used to aid in selecting, classifying, assigning, or promoting students, employees, and military personnel have been the target of recent attacks in books, magazines, the daily press, and even in Congress. (81) The target is wrong, for in attacking the tests, critics divert attention from the fault that lies with ill-informed or incompetent users. The tests themselves are merely tools, with characteristics that can be measured with reasonable precision under specified conditions. Whether the results will be valuable, meaningless, or even misleading depends partly upon the tool itself but largely upon the user.
All informed predictions of future performance are based upon some knowledge of relevant past performance: school grades, research productivity, sales records, or whatever is appropriate. (82) How well the predictions will be validated by later performance depends upon the amount, reliability, and appropriateness of the information used and on the skill and wisdom with which it is interpreted. Anyone who keeps careful score knows that the information available is always incomplete and that the predictions are always subject to error.
Standardized tests should be considered in this context. They provide a quick, objective method of getting some kinds of information about what a person learned, the skills he has developed, or the kind of person he is. The information so obtained has, qualitatively, the same advantages and shortcomings as other kinds of information. (83) Whether to use tests or other kinds of information, or both in a particular situation depends, therefore, upon the evidence from experience concerning comparative validity and upon such factors as cost and availability.
(84) In general, the tests work most effectively when the qualities to be measured can be most precisely defined and least effectively when what is to be measured or predicted can not be well defined. Properly used, .they provide a rapid means of getting comparable information about many people. Sometimes they identify students whose high potential has not been previously recognized, but there are many things they do not do. (85) For example, they do not compensate for gross social inequality, and thus do not tell how able an underprivileged youngster might have been had he grown up under more favorable circumstances.
(81)

What could damage your iron if you do not clean it？