54. Baby boomers__________. (A) were bom during the sixties (B) had babies during the sixties (C) graduated from college in the early-sixties and became powerful in the political field (D) tried things in the sixties that had never been tried before

4 X1 年 6月 1日甲公司以現金$1,492,000，購買乙公司 9年後到期之公司債 40 張，每張面額$40,000，票面利率9%，每年6 月 1 日及12 月 1 日支付利息。甲公司管理當局擬將其列為交易目的投資，但會計人員誤將此一投資歸類為持有至到期日投資，並採用直線法攤銷折價。X1 年年底該投資公平價值為$1,486,000，假設截至 X1 年年底甲公司均尚未處分該投資，則前述分類錯誤，在不考慮所得稅影響時，對 X1年度保留盈餘之影響為何？ (A)分類錯誤高估保留盈餘$6,000 (B)分類錯誤高估保留盈餘$7,000 (C)分類錯誤高估保留盈餘$12,000 (D)分類錯誤高估保留盈餘$13,000

54. Baby boomers__________. (A) were bom during the sixties (B) had babies during the sixties (C) graduated from college in the early-sixties and became powerful in the political field (D) tried things in the sixties that had never been tried before

其他試題

54. Baby boomers__________.
(A) were bom during the sixties
(B) had babies during the sixties
(C) graduated from college in the early-sixties and became powerful in the political field
(D) tried things in the sixties that had never been tried before