问题 单项选择题

甲上市公司2008年1月1日按面值发行5年期一次还本付息的可转换公司债券2000万元,款项已存入银行,债券票面利率为6%,不考虑发行费用。债券发行1年后可转换为普通股股票,初始转股价为每股l0元,股票面值为每股1元。同期二级市场上与之类似的没有附带转换权的债券市场利率为9%,则甲公司2008年12月31日因该可转换公司债券应确认的利息费用是()万元。(已知PVA(9%,5)=3.8897,PV(9%,5),=0.6499)

A.81.01

B.116.78

C.120.00

D.158.99

答案

参考答案:D

解析:【解析】可转债负债成份的公允价值= (2000 +2000×6%×5)×PV(9%,5)=1689.74(万元),甲公司2008年12月31日应确认的利息费用=1689.74×9%=152.08(万元)。故选择最接近的答案。  【点评】本题考核第13章“可转换公司债券的核算”知识点。

阅读理解

A driver stopped his car on a street side to have a rest. As he lay down in the seat and closed his eyes, a man came up and knocked at the window to ask the time. The driver opened his eyes and looked at his watch. “It’s 8 a.m.,” he said. Then he went to sleep again.

But soon he woke up because a second person was knocking at the window. “Sir, do you have the time?” he asked. The driver looked at his watch again, and told the man it was 8:30 a.m..

At this rate (照此下去), he could not have a good rest, so he wrote a short note and put it up on the window for all to see. It said, “I don’t have the time.”

Again the man lay down in the seat for his sleep. A few minutes later, a third person came along and began knocking at the window. “Hey, sir,” he said, “it’s a quarter to nine.”

小题1:The driver stopped his car because he ___________.

A.didn’t know the time

B.lost his watch

C.saw his friend

D.was very tired小题2:He was woken up again by the second person ___________.

A.a few minutes later

B.half an hour later

C.forty-five minutes later

D.the next morning小题3:The driver ___________ after he put up the note on the window.

A.had a very good rest

B.was woken up again very soon

C.really forgot the time

D.made a phone call to the third person小题4:The third person came to knock at the window to ___________.

A.ask the time

B.have a sleep

C.tell him the time

D.ask for help小题5:According to this passage, we know that ___________.

A.the driver didn’t have his own house

B.the first two persons liked the driver’s watch

C.the third person was kind and friendly

D.the driver had a good sleep last night

单项选择题