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【单选题】
On 1 January 20X1 Penfold Co purchased a debt instrument at its fair value of $500,000. It had a principal amount of $550,000 and was due to mature in five years. The debt instrument carries fixed interest of 6% paid annually in arrears and has an effective interest rate of 8%. It is held at amortised cost.At what amount will the debt instrument be shown in the statement of financial position of Penfold Co as at 31 December 20X2?
A.
$514,560
B.
$566,000
C.
$5,560
D.
$520,800
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参考解析：
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【单选题】In preparing financial statements for the year ended 31 March 20X6, the inventory count was carried out on 4 April 20X6. The value of inventory counted was $36 million. Between 31 March and 4 April go...
A.
$39.3 million
B.
$36.0 million
C.
$33.3 million
D.
$41.1 million
【单选题】Leclerc Co has borrowed $2.4 million to finance the building of a factary. Construction is expected to take two years. The loan was drawn down on 1 January 20X9 and work began on 1 March 20X9. $1 mill...
A.
$140,000
B.
$192,000
C.
$100,000
D.
$162,000
【单选题】Pebworth Co acquired an item of plant under a lease on 1 April 20X7. The present value of the future lease payments and the carrying amount of the right-of -use asset was $15,462,000 and three rental ...
A.
$1,236,900
B.
$4,329,300
C.
$6,000,000
D.
$6,390,900
【单选题】The company recognises revenue on the basis of the costs completed as a proportion of the final contract value. The client gains the use of the asset during its construction.The following details appl...
A.
$8,400
B.
$48,000
C.
$6,000
D.
$50,400
【单选题】下列说法正确的是( )
A.
串联超前校正可以使系统幅值穿越频率下降,获得足够的相位裕量
B.
在系统中串联PD调节器,能影响系统开环幅频特性的高频段
C.
PI控制是一种相位超前校正方式
D.
相位超前校正装置的奈奎斯特曲线是45°弧线
【单选题】Flute Co undertakes drilling activities and has a widely publicised environmental policy stating that it will incur costs to restore land to its original condition once drilling activities have been c...
A.
$2.4 million
B.
$3.0 million
C.
$2.29million
D.
$2.21 million
【单选题】A cash-gennerating unit comprises the following assets: $'000Building 700Plant and equipment ...
A.
$597,000
B.
$577,000
C.
$594,000
D.
$548,000
【单选题】下列说法正确的是（ ）
A.
ext3和ext2的磁盘结构不一样
B.
ext3对比ext2增加了日志功能
C.
ext3是在ext2的基础上开发的
D.
ext3不兼容ext2
【多选题】下列说法正确的是
A.
由同种元素组成的双原子分子，一定是非极性分子
B.
非极性分子中的化学键一定都是非极性键
C.
由同种元素组成的多原子分子，不一定是非极性分子
D.
由极性键构成的分子不一定是极性分子
【单选题】下列说法中正确的是
A.
极性分子之间的作用力称为取向力。
B.
色散力紧存在于非极性分子之间。
C.
相对分子质量小的物质，其熔点、沸点也可能会高于相对分子质量大的物质。
D.
诱导力紧存在于极性分子与非极性分子之间。