2021년 중대 경영답안지
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- 2021.10.04
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- 2021.09
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"2021년 중대 경영졸시 답안지"에 대한 내용입니다.
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Accounting
1. Charging off the cost of a wastebasket with an estimated useful life of 10 years as an expense of the period when purchased is an example of the application of the
A. consistency quality.
B. expense recognition principle.
C. materiality quality.
D. historical cost principle
2. Moorman Corporation reports the following information:
Correction of understatement of depreciation expense
in prior years, net of tax $ 430,000
Dividends declared, 2015 320,000
Net income for 2015 1,000,000
Retained earnings, 1/1/15, as reported 2,500,000
Moorman should report retained earnings, January 1, 2015, as adjusted at
A. $2,070,000.
B. $2,500,000.
C. $2,930,000.
D. $3,610,000
3. On January 2, 2015, Wine Corporation wishes to issue $3,000,000 (par value) of its 8%, 10-year bonds. The bonds pay interest annually on January 1. The current yield rate on such bonds is 10%. Using the interest factors below, compute the amount that Wine will realize from the sale (issuance) of the bonds.
Present value of 1 at 8% for 10 periods 0.4632
Present value of 1 at 10% for 10 periods 0.3855
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