甲上市公司(以下简称甲公司)经批准于2007年1月1日溢价发行了50万份可转换公司债券，面值总额50000万元，取得总收入52400万元。该债券期限为5年，票面年利率为5%，利息按年支付；每份债券均可在债券发行1年后的任何时间按照面值转换为100股普通股。自2008年起，每年1月1日付息。
其他相关资料如下：
(1) 2007年1月1日，甲公司收到发行价款52400万元，所筹资金用于补充流动资金，债券利息不符合资本化条件，直接计入当期损益，所得税税率25%。
(2) 2008年1月5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，假定甲公司发行可转换公司债券时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4%；
②每年年末计提债券利息和确认利息费用；
③不考虑其他相关因素；
④利率为4%、期数为5期的普通年金现值系数为4.4518，利率为4%、期数为5期的复利现值系数为0.8219；
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。
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Statistics from China (1) be mind boggling: 1.2 billion (2) , 1.73 trillion cigarettes smoked in a year, 7,000 different (3) of woody plants. But amid all of these staggering sums, one factoid stands (4) for both its audacious size and for what it says about China’s future: there are 630 million Chinese under the age of 24. That’s a lot of (5) energy to burn. Materialism may be the (6) preoccupation among China’s young people these days, but just beneath the surface lies a feeling (7) wounded nationalist pride and an ever-deepening spiritual hunger. It isn’t clear where China’s young people are headed. But this is a generation that, by its (8) size and certain talents, will (9) the world’s destiny.
Here’s another sobering statistic: this is Terry McCarthy’s 22nd, and final, cover (10) for TIME Asia-he’s leaving the region (11) three years to become TIME’s Los Angeles (12) chief. McCarthy, who has indefatigably crisscrossed Asia out of his twin bases of Hong Kong and Shanghai, was the main driver (13) this week’s superb special report on young China. He developed the story list, guided much (14) the reporting
and wrote some of the articles. All (15) planning a swank black-tie masked ball last weekend in Shanghai. "I was (16) by the willingness of individual Chinese to write for us or talk about their (17) ," McCarthy says about the special (18) . "These are the guys (19) are going to be running the country in 20 (20) ." If we’re lucky, McCarthy will be back in the region long before then.