问题 多项选择题

仁达公司2007年1月1日按每份面值1 000元发行了300万份可转换债券,取得总收入 300 000万元,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150 000万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,回答以下问题。

下列关于可转换公司债券转股后的会计处理,正确的有( )。

A.转股后,剩余部分的会计处理与一般公司债券相同

B.对于利息调整应在剩余存续期间内采用实际利率法进行摊销

C.剩余的权益成份公允价值,应自资本公积转入投资收益科目

D.2008年12月31日应确认的财务费用是12 787.29万元

E.2009年12月31日应确认的财务费用是13 131.74万元

答案

参考答案:A,B,D,E

解析: 2008年12月31日计息:
借:财务费用 [(277 212.78+6 949.15)×9%÷2]12 787.29
贷:应付利息 (300 000×6%÷2)9 000
应付债券——可转换公司债券(利息调整) 3 787.29
2009年12月31日计息:
借:财务费用 13 131.74
贷:应付利息 (300 000×6%÷2)9 000
应付债券——可转换公司债券(利息调整)
(22 787.22-6 949.15-946.82-6 972.22-3 787.29)4 131.74
对于选项C,不需要转出原确认的资本公积。

阅读理解

A few years ago I asked my children’s governess, Julia Vassilyevna, to come into my study.

“ Sit down, Julia Vassilyevna,” I said.“Let’s settle our accounts. Although you most likely need some money, you stand on ceremony and won’t ask for it yourself. Now then, we agree on thirty rubles a month…”

“ Forty.”

“ No, thirty. I made a note of it. I always pay the governess thirty. Now then, you’ve been here two months, so…”

“ Two months and five days.”

“ Exactly two months. I made a specific note of it. That means you have sixty rubles coming to you. Subtract nine Sundays… you know you didn’t work with Kolya on Sundays, you only took walks. And three holidays…”

Julia Vassilyevna flushed a deep red and picked at the flounce of her dress, but--- not a word.

“ Three holidays, therefore take off twelve rubles. Four days Kolya was sick and there were no lessons, as you were occupied only with Vanya. Three days you had a toothache and my wife gave you permission not to work after lunch. Twelve and seven---nineteen. Subtract…that leaves…hmm…forty-one rubles. Correct?”

Julia Vassilyena’s left eye reddened and filled with moisture. Her chin trembled; she coughed nervously and blew her nose, but---not a word.

“ Around New Year’s you broke a teacup and saucer: take off two rubles. The cup cost more, it was an heirloom, but---let it go. When didn’t I take a loss? Then, due to your neglect, Kolya climbed a tree and tore his jacket: take off ten. Also due to your heedlessness the maid stole Vanya’s shoes. You ought to watch everything! You get paid for it. So, that means five more rubles off. The tenth of January I gave you ten rubles…”

“ You didn’t ” whispered Julia Vassilyevna.

“ But I made a note of it.”

“ Well…all right.”

“ Take twenty-seven from forty-one ---that leaves fourteen.”

Both eyes filled with tears. Perspiration appeared on the thin, pretty little nose. Poor girl!

“ Only once was I given any money,” she said in a trembling voice, “ and that was by your wife. Three rubles, nothing more.”

“ Really? You see now, and I didn’t make a note of it! Take three from fourteen… leaves eleven. Here’s your money, my dear. Three , three, three, one and one. Here it is!”

I handed her eleven rubles. She took them and with trembling fingers stuffed them into her pocket.

“ Merci,” she whispered.

I jumped up and started pacing the room. I was overcome with anger.

“ For what, this ---‘merci’?” I asked.

“ For the money.”

“ But you know I’ve cheated you, God’s sake---robbed you! I have actually stolen from you! Why this ‘merci’?”

“ In my other places they didn’t give me anything at all.”

“ They didn’t give you anything? No wonder! I played a little joke on you, a cruel lesson, just to teach you … I’m going to give you the entire eighty rubles! Here they are in an envelope all ready for you… Is it really possible to be so spineless? Why don’t you protest? Why be silent? Is it possible in this world to be without teeth and claws--- to be such a nincompoop?”

She smiled crookedly and I read in her expression: “ It is possible.”

I asked her pardon for the cruel lesson and , to her great surprise, gave her the eighty rubles. She murmured her litter “merci” several times and went out. I looked after her and thought: “How easy it is to crush the weak in this world!”

小题1:When the employer called Julia Vassilyevna in to talk with him, what he really wanted to do was _______

A.to settle their accounts

B.to criticize her for neglecting her duties as a governess.

C.to play a joke on her so as to amuse himself.

D.to teach her not to be so spineless.小题2:The employer made all those criticisms about Julia Vassiliyevna’s work because __________

A.she had neglected her duties.

B.he wanted to pay her as little money as possible.

C.he wanted to make her realize that she was being cheated and protest against it.

D.he wanted to make her feel miserable.小题3: Julia Vassilyevna accepted everything her employer said because ________

A.she had in fact neglected her duties.

B.she was a very dumb girl.

C.she thought it was of no use to protest to her employer.

D.she loved the children she taught.小题4: The employer became very angry when Julia Vassilyevna said “ Merci” because ________

A.she didn’t say “Merci” loudly.

B.she didn’t protest to him.

C.he thought that by simply saying “ Merci” she wasn’t polite enough.

D.he didn’t like the way in which she stuffed the money into per pocket and expressed her thanks.小题5: The text is about _______

A.how a governess was cheated by her employer.

B.how an employer tried to teach the governess a cruel lesson.

C.how a governess was fired by her employer for being a nincompoop.

D.how an employer punished the governess for not having done a good job.

单项选择题