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举一反三
【单选题】Tea Mill issues ￥1,000,000 face value, 6%, 5-year bonds payable on December 31, 2018. Interest is paid semiannually each June 30 and December 31. The bonds sell at a price of 97; Tea Mill uses the str...
A.
A debit to Cash of ￥1,000,000.
B.
A debit to Discount on Bonds Payable of ￥30,000.
C.
A credit to Bonds Payable of ￥970,000.
D.
A credit to Bond Interest Payable of ￥30,000.
【单选题】Smith Corporation issues $2,000,000, 10-year, 8% bonds payable at a price of 98. The journal entry to record the issuance will include a:
A.
debit to Cash of $2,000,000.
B.
credit to Discount on Bonds Payable for $40,000.
C.
credit to Bonds Payable for $1,960,000.
D.
debit to Cash for $1,960,000.
【单选题】When an auditor observes that the recorded interest expense seems to be excessive in relation to the balance in the bonds payable account, the auditor might suspect that
A.
discount on bonds payable is understated.
B.
bonds payable are understated.
C.
bonds payable are overstated.
D.
premium on bonds payable is overstated.
【简答题】The Discount on Bonds Payable account is a __________ account to Bonds Payable.
【单选题】国家计算机网络应急技术的官方网站( )。
A.
www.cert.org.cn
B.
www.cncert.com
C.
www.cert.com.cn
D.
www.cert.net.cn
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