2012年,M集团向N公司销售一批产品,形成应收账款585万元,M集团对该债权计提坏账准备50万元。2013年1月1日,由于N公司发生火灾,造成财务困难,该款项很可能不能偿还,双方约定,N公司以一项持有至到期投资偿还该债务。该项持有至到期投资的账面价值为450万元,市价为500万元。M集团取得该债券过程中发生交易费用50万元,取得该债券后既不打算近期出售,也不打算持有至到期。与该债务重组相关的手续于2013年4月1日办理完毕。假定不考虑其他因素,下列说法中不正确的有()。
In some parts of the world there is often a slight fall in tide during the middle of the high water period. The effect is to create a longer period of stand at higher water. This special feature is called a(n)().
以下关于投资项目借款偿还期的说法,正确的是( )。
在Go―back―N协议中()
下列哪一项被看作回收期pay back period()
2012年,M集团向N公司销售-批产品,形成应收账款585万元,M集团对该债权计提坏账准备50万元。2013年1月1日,由于N公司发生火灾,造成财务困难,该款项很可能不能偿还,双方约定,N公司以-项持有至到期投资偿还该债务。该项持有至到期投资的账面价值为450万元,市价为500万元。M集团取得该债券过程中发生交易费用50万元,取得该债券后既不打算近期出售,也不打算持有至到期。与该债务重组相关的手续于2013年4月1日办理完毕。假定不考虑其他因素,下列说法中不正确的有()。
M公司与N公司均为增值税一般纳税人,销售商品适用的增值税税率均为17%。M公司销售给N公司一批商品,价款为100万元,增值税税额为17万元,款项尚未收到,因N公司资金困难,已无力偿还M公司的全部货款,经协商,N公司分别用一批材料和长期股权投资予以抵偿全部债务。已知:原材料的账面余额为25万元,已计提存货跌价准备1万元,公允价值为30万元(计税价格);长期股权投资账面余额为42.5万元,已计提减值准备2.5万元,公允价值为45万元。不考虑其他因素,N公司该项债务重组影响利润总额的金额为()万元。
投资回收期与借款偿还期都是()。
M公司与N公司均为增值税一般纳税人,销售商品适用的增值税税率均为17%。M公司销售给N公司一批商品,价款为100万元,增值税税额为17万元,款项尚未收到,因N公司资金困难,已无力偿还M公司的全部货款,经协商,N公司分别用一批材料和长期股权投资予以抵偿全部债务。已知:原材料的账面余额为25万元,已计提存货跌价准备1万元,公允价值为30万元(计税价格);长期股权投资账面余额为42.5万元,已计提减值准备2.5万元,公允价值为45万元。不考虑其他因素,N公司该项债务重组影响利润总额的金额为()万元。
持有期收益率(Holding Period Return,HPR)是衡量持有某一投资工具一段时间所带来的总收益,它不包括()。
I ______ your early visit to China when I will be able to pay back some of the hospitality I received during my memorable stay in your beautiful country.
Laozi was a(n)________________ in the Spring and Autumn Period.
One of the origins of the festival goes back to the Chinese _________, and it was also a type of _______ in the Heian period.
(I) Restrictive covenants often limit the amount of dividends that firms can pay the stockholders.(II) Most corporate indentures include a call provision, which states that the issuer has the right to force the holder to sell the bond back.
Emily felt hurt and ________ by a close friend who had borrowed a considerable sum of money to pay for a house and then took it as a gift, never thinking of giving back the money.
投资项目财务评价的主要评价指标除财务内部收益率、固定资产投资借款偿还期、投资回收期外,还包括______。
听力原文:W: Ron, could I borrow fifty dollars? I’ll be happy to pay you back, with interest, at the end of next week.
听力原文:M:I don't think having big parties is a mistake.I like big parties.I think we should Pay back our friends who have invited us to their parties.
听力原文:M: I don't think having big parties is a mistake. I like big parties. I think we should pay back our friends who have invited us to their parties.
听力原文:W: Are you sure you don't mind getting the concert tickets? I wouldn't be able to pay you back until Friday when I get paid.
我要请她吃饭以回报她的殷勤款待。 I'll pay her back for her __________ by inviting her to dinner.
A certain TV station wants to hire a host of legal programs, and if time flies back to the warring States period, Which representative of the school of thought do you think is the most suitable to ser
M、N公司均系增值税一般纳税人。M公司销售给N公司一批商品,价款为100万元,增值税税额为13万元,款项尚未收到。因N公司资金周转困难,已无力偿还M公司的全部货款,经协商,N公司分别用一项固定资产和长期股权投资予以抵偿。重组日,N公司固定资产的账面价值为24万元,公允价值为30万元,增值税为3.9万元;长期股权投资账面余额为42.5万元,已计提减值准备2.5万元,当日公允价值为45万元。则重组日,
M公司销售给N公司一批商品,价款100万元,增值税税额17万元,款未收到。因N公司资金困难,已无力偿还M公司的全部货款,经协商,20万元延期收回,不考虑货币时间价值,剩余款项N公司分别用一批材料和长期股权投资予以抵偿。已知,原材料的账面余额25万元,已提存货跌价准备1万元,公允价值30万元,增值税税额为5.1万元(30×17%),长期股权投资账面余额42.5万元,已提减值准备2.5万元,公允价值4