【单选题】Tea Mill issues ¥1,000,000 face value, 6%, 5-year bonds payable on December 31, 2018. Interest is paid semiannually each June 30 and December 31. The bonds sell at a price of 97; Tea Mill uses the str...
A.
Debit to Bond Interest Expense of ¥30,000.
B.
Credit to Cash of ¥33,000.
C.
Debit to Discount on Bonds Payable of ¥3,000.
D.
Debit to Bond Interest Expense of ¥33,000.
【判断题】If the market interest rate is greater than the coupon rate of interest on a bond, the bond will sell at a discount.
【判断题】The promised cash payment on a pure discount bond is called its face value or par value.
【简答题】假定两国只有边际消费倾向不同,A国具有较高的边际消费倾向,B国具有较低的边际消费倾向。
【判断题】The account Discount on Bonds Payable actually represents interest expense and will be amortized over the life of the bond.
【判断题】The yield on a pure discount bond is the annualized rate of return to investors who buy it and hold it until it matures.
【判断题】The built-in gain on discount bond compensates the lender for the below-market coupon rate.
【单选题】Suppose a one-year discount bond offers to pay $1000 in one year and currently sells for $950. Given this information, we know that the interest rate on the bond is
【单选题】12) Suppose a one-year discount bond offers to pay $1000 in one year and currently sells for $950. Given this information, we know that the interest rate on the bond is