第十章单元测试
- The carrying value of bonds at maturity always equals:（ ）
- A disadvantage of bond financing is:（ ）
- A bondholder that owns a $1,000, 10%, 10-year bond has:（ ）
- Morgan Company issues 9%, 20-year bonds with a par value of $750,000 that pay interest semiannually. The current market rate is 8%. The amount paid to the bondholders for each semiannual interest payment is:（ ）
- Amortizing a bond discount:（ ）
A:the amount of cash originally received in exchange for the bonds. B:$0. C:the par value of the bond. D:the amount of discount or premium.
答案:the par value of the bond.
A:Bonds can increase return on equity. B:Bonds do not affect owners' control. C:Bonds pay periodic interest and the repayment of par value at maturity. D:Interest on bonds is tax deductible.
A:The right to receive $1,000 at maturity B:The right to receive $10,000 at maturity. C:Ownership rights in the issuing company. D:The right to receive $10 per year until maturity.
A:$33,750. B:$67,500. C:$60,000. D:$375,000.
A:Allocates a portion of the total discount to interest expense each interest period. B:Increases cash flows from the bond. C:Increases the market value of the Bonds Payable. D:Decreases the Bonds Payable account.
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