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暗記メーカー

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Chapter 6

Chapter 6
20問 • 1年前
  • nicollette claire
    • 通報

    問題一覧

  • 1

    What is the interest rate written on the face of the band?

    Coupon rate, nominal rate or stated rate

  • 2

    What is the rate of interest actually incurred?

    Market, yield or effective rate

  • 3

    When the effective interest method is used, the periodic amortization would

    Increase if the bonds were issued at either a discount or a premium.

  • 4

    When interest expense for the current year is more than interest paid, the bonds were issued at

    A discount

  • 5

    When interest expense for the current year is less than interest paid, the bonds were issued at

    A premium

  • 6

    When bonds are sold at a premium and the effective interest method is used, at each subsequent interest payment date, the cash paid is

    Greater than. the effective interest

  • 7

    When bonds are sold at a discount and the effective interest method is used, at each subsequent interest payment date, the cash paid is

    Less than the effective interest

  • 8

    When bonds are sold at a discount and the effective interest method is used, at each interest payment date, the interest expense

    Increases

  • 9

    When bonds are sold at a premium and the effective interest method is used, at each interest payment date, the interest expense

    Decreases

  • 10

    The effective interest expense is

    The effective rate times the carrying amount of the bond payable at the beginning of interest period.

  • 11

    What is the effective interest rate of a bond measured at amortized cost?

    The interest rate that exactly discounts estimated future cash payments through the expected life of the bond to the net carrying amount of the bond.

  • 12

    For a bond issue which sells for less than face amount, the market rate of interest is

    Higher than rate stated on the bond

  • 13

    What is the market rate of interest for a bond issue which sells for more than face amount?

    Less than rate stated on the bond

  • 14

    If bonds are issued at a premium, this indicates that

    The nominal rate exceeds the yield rate

  • 15

    Which statement is true for bonds payable maturing on a single date when the effective interest method of amortizing discount on bonds payable is used?

    Interest expense increases each six-month period

  • 16

    In theory, the proceeds from the issuance of bonds payable shall be equal to

    The present value of the principal due at the end of the life of the bonds payable plus the present value of the interest payments made during the life of the bonds payable.

  • 17

    The market price of bonds payable issued at a discount is the present value of the principa! amount at the market rate of interest

    Plus the present value of all future interest payments at the market rate of interest.

  • 18

    Under international accounting standard, the valuation method used for bonds payable is

    Discounted cash flow valuation at yield rate at issuance

  • 19

    How should an entity calculate the net proceeds from issuance of bonds payable?

    Discount the bonds payable at the market rate of interest and deduct bond issuance cost.

  • 20

    An entity issued bonds payable with a stated rate of interest that is less than the effective interest rate. The bonds were issued on one of the interest payment dates. What should the entity report on the first interest payment date?

    An interest expense that is greater than the cash payment made to bondholders.

    • Quiz I.T Week 3

    Quiz I.T Week 3

    nicollette claire · 34問 · 2年前

    Quiz I.T Week 3

    Quiz I.T Week 3

    34問 • 2年前
    nicollette claire

    Quiz I.T. Week 4

    Quiz I.T. Week 4

    nicollette claire · 29問 · 2年前

    Quiz I.T. Week 4

    Quiz I.T. Week 4

    29問 • 2年前
    nicollette claire

    Quiz I.T. Week 5

    Quiz I.T. Week 5

    nicollette claire · 7問 · 2年前

    Quiz I.T. Week 5

    Quiz I.T. Week 5

    7問 • 2年前
    nicollette claire

    midterm exam FAR

    midterm exam FAR

    nicollette claire · 40問 · 2年前

    midterm exam FAR

    midterm exam FAR

    40問 • 2年前
    nicollette claire

    midterm qui

    midterm qui

    nicollette claire · 20問 · 2年前

    midterm qui

    midterm qui

    20問 • 2年前
    nicollette claire

    CFAS CHAPTER 1

    CFAS CHAPTER 1

    nicollette claire · 41問 · 2年前

    CFAS CHAPTER 1

    CFAS CHAPTER 1

    41問 • 2年前
    nicollette claire

    CFAS CHAPTER 2

    CFAS CHAPTER 2

    nicollette claire · 28問 · 2年前

    CFAS CHAPTER 2

    CFAS CHAPTER 2

    28問 • 2年前
    nicollette claire

    CFAS CHAPTER 3

    CFAS CHAPTER 3

    nicollette claire · 9問 · 2年前

    CFAS CHAPTER 3

    CFAS CHAPTER 3

    9問 • 2年前
    nicollette claire

    I.T FINALS R3VIEWER EXCEL 1

    I.T FINALS R3VIEWER EXCEL 1

    nicollette claire · 35問 · 2年前

    I.T FINALS R3VIEWER EXCEL 1

    I.T FINALS R3VIEWER EXCEL 1

    35問 • 2年前
    nicollette claire

    I.T FINALS REVIEWER SORTING DATA

    I.T FINALS REVIEWER SORTING DATA

    nicollette claire · 20問 · 2年前

    I.T FINALS REVIEWER SORTING DATA

    I.T FINALS REVIEWER SORTING DATA

    20問 • 2年前
    nicollette claire

    I.T REGIEWER VLOOKUP

    I.T REGIEWER VLOOKUP

    nicollette claire · 9問 · 2年前

    I.T REGIEWER VLOOKUP

    I.T REGIEWER VLOOKUP

    9問 • 2年前
    nicollette claire

    chapter 4

    chapter 4

    nicollette claire · 30問 · 1年前

    chapter 4

    chapter 4

    30問 • 1年前
    nicollette claire

    chapter 5

    chapter 5

    nicollette claire · 10問 · 1年前

    chapter 5

    chapter 5

    10問 • 1年前
    nicollette claire

    chapter 7

    chapter 7

    nicollette claire · 15問 · 1年前

    chapter 7

    chapter 7

    15問 • 1年前
    nicollette claire

    chapter 9

    chapter 9

    nicollette claire · 10問 · 1年前

    chapter 9

    chapter 9

    10問 • 1年前
    nicollette claire

    Chapter 14

    Chapter 14

    nicollette claire · 5問 · 1年前

    Chapter 14

    Chapter 14

    5問 • 1年前
    nicollette claire

    chapter 14

    chapter 14

    nicollette claire · 24問 · 1年前

    chapter 14

    chapter 14

    24問 • 1年前
    nicollette claire

    Chapter 16

    Chapter 16

    nicollette claire · 20問 · 1年前

    Chapter 16

    Chapter 16

    20問 • 1年前
    nicollette claire

    chapter 24

    chapter 24

    nicollette claire · 25問 · 1年前

    chapter 24

    chapter 24

    25問 • 1年前
    nicollette claire

    chapter 25

    chapter 25

    nicollette claire · 10問 · 1年前

    chapter 25

    chapter 25

    10問 • 1年前
    nicollette claire

    chapter 17

    chapter 17

    nicollette claire · 20問 · 1年前

    chapter 17

    chapter 17

    20問 • 1年前
    nicollette claire

    chapter 18

    chapter 18

    nicollette claire · 15問 · 1年前

    chapter 18

    chapter 18

    15問 • 1年前
    nicollette claire

    問題一覧

  • 1

    What is the interest rate written on the face of the band?

    Coupon rate, nominal rate or stated rate

  • 2

    What is the rate of interest actually incurred?

    Market, yield or effective rate

  • 3

    When the effective interest method is used, the periodic amortization would

    Increase if the bonds were issued at either a discount or a premium.

  • 4

    When interest expense for the current year is more than interest paid, the bonds were issued at

    A discount

  • 5

    When interest expense for the current year is less than interest paid, the bonds were issued at

    A premium

  • 6

    When bonds are sold at a premium and the effective interest method is used, at each subsequent interest payment date, the cash paid is

    Greater than. the effective interest

  • 7

    When bonds are sold at a discount and the effective interest method is used, at each subsequent interest payment date, the cash paid is

    Less than the effective interest

  • 8

    When bonds are sold at a discount and the effective interest method is used, at each interest payment date, the interest expense

    Increases

  • 9

    When bonds are sold at a premium and the effective interest method is used, at each interest payment date, the interest expense

    Decreases

  • 10

    The effective interest expense is

    The effective rate times the carrying amount of the bond payable at the beginning of interest period.

  • 11

    What is the effective interest rate of a bond measured at amortized cost?

    The interest rate that exactly discounts estimated future cash payments through the expected life of the bond to the net carrying amount of the bond.

  • 12

    For a bond issue which sells for less than face amount, the market rate of interest is

    Higher than rate stated on the bond

  • 13

    What is the market rate of interest for a bond issue which sells for more than face amount?

    Less than rate stated on the bond

  • 14

    If bonds are issued at a premium, this indicates that

    The nominal rate exceeds the yield rate

  • 15

    Which statement is true for bonds payable maturing on a single date when the effective interest method of amortizing discount on bonds payable is used?

    Interest expense increases each six-month period

  • 16

    In theory, the proceeds from the issuance of bonds payable shall be equal to

    The present value of the principal due at the end of the life of the bonds payable plus the present value of the interest payments made during the life of the bonds payable.

  • 17

    The market price of bonds payable issued at a discount is the present value of the principa! amount at the market rate of interest

    Plus the present value of all future interest payments at the market rate of interest.

  • 18

    Under international accounting standard, the valuation method used for bonds payable is

    Discounted cash flow valuation at yield rate at issuance

  • 19

    How should an entity calculate the net proceeds from issuance of bonds payable?

    Discount the bonds payable at the market rate of interest and deduct bond issuance cost.

  • 20

    An entity issued bonds payable with a stated rate of interest that is less than the effective interest rate. The bonds were issued on one of the interest payment dates. What should the entity report on the first interest payment date?

    An interest expense that is greater than the cash payment made to bondholders.