2025年江西财经大学高级财务会计国际学院题库chapterVIP专享

Ａdvanced Acｃoｕntｉｎg, １1e (Ｂeams/Anthonｙ／Bｅｔtinghａus/Smith)Cｈaｐter 7 Intercｏmｐａny Profit Traｎsaｃtioｎs - ＢｏndsMｕlｔｉple Choicｅ Ｑｕeｓｔｉｏns1) If tｈe ｐrice paid by ａ parent cｏmpany ｔo acquｉｒe thｅ dｅbt of a sｕｂsidｉar ｙis greater ｔhaｎ the booｋ ｖalue oｆ the ｌiabiliｔy ，a _＿______ oｃcｕrs。A) reaｌizeｄ ｌosｓ ｏn ｔhｅ retｉreｍｅnt of deｂt frｏm thｅ vieｗpoiｎｔ of the subｓｉdiaryB) rｅalizeｄ ｇaiｎ o ｎｔhe ｒeｔｉremｅｎｔ of dｅｂｔ ｆrom the viｅwｐｏint oｆ thｅ suｂsiｄiａryC) consｔructive loss ｏｎ tｈe ｒetireｍenｔ ｏｆ deｂt from the viewpoｉnｔ ｏｆ the consolidａtｅd entityD) conｓｔructive gaiｎ on the retｉremenｔ of debt ｆrom thｅ viｅｗpoｉｎｔ ｏｆ tｈｅ coｎsｏｌｉｄatｅd entityAnｓｗeｒ: ＣObjｅctivｅ: LO１Ｄｉfficultｙ： Easy2) If ａn aｆfiｌiaｔｅ purｃhases bｏnｄs in tｈe opｅｎ markｅt ，the bｏok ｖalｕe of tｈe intercｏmpany bond lｉaｂility at the time ｏf ｐurｃhase isA) alwayｓ assiｇned ｔo the parｅnt coｍpａny ｂecause it has cｏntrol.B) thｅ par vａlue oｆ tｈｅ boｎds leｓｓ the unamｏrtizeｄ dｉscounｔ ｏr pluｓ ｔhe ｕｎａmｏｒｔｉｚeｄ ｐremｉｕm。C ）ｐａr ｖaｌuｅ。D) ｔｈe paｒ value oｆ the ｂonds ｐlus the unaｍortｉzｅd dｉscount ｏr ｌｅｓs the unaｍortiz ｅｄprｅmiｕｍ。Aｎｓｗer: BObjｅctiｖe： ＬＯ１Difｆiｃuｌty: Easy3） Bｏnｄｓ isｓｕed ｂy ａ companｙ ｒemai ｎｏｎ ｔheir bｏo ｋｓａs a ｌiabilitｙ, ｂut ａｒe conｓｉderｅd constructively reｔiｒed wｈenA） tｈe ｃoｍpanｙ ｂorroｗs moneｙ ｆro ｍunａfｆｉliated enｔities to re—purcｈasｅ iｔs own boｎｄs at ａ gain。B) The company ｂorｒows money from ａn affiliat ｅto re-puｒchase its own bｏnds ａｔa gaｉn.C） The coｍpany’s paｒｅnt or subsidiary purchaｓeｓ ｔhe ｂondｓ from ｏutｓiｄe ent...