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A．the seller
B．the buyer
C．the broker
D．the dealer
答案
更多“If the market price of the financial instrument concerned should be higher on the delivery”相关的问题
第1题
A.no producer can cover his costs of production at that price
B.the quantity supplied exceeds the quantity demanded at that price
C.producers are leaving the industry
D.consumers are willing to buy all the units produced at that price
E.quantity demanded exceeds quantity supplied at that price
第2题
A．with spot rate
B．with forward rate
C．at the market price
D．at the price fixed at the time of the deal
第3题
A.P=60, Q=10
B.P=10, Q=6
C.P=40, Q=6
D.P=20, Q=20
E.none of the above
第4题
A.The issuance of convertible bonds by a company results in a decrease in both its debt-to-equity and its interest coverage ratios.
B.The conversion of convertible bonds into common equity results in an increase in the company’s debt-to-equity ratio and an increase in the interest coverage ratio.
C.When there is a conversion of convertible debt into common equity, even if the market price exceeds the conversion price, no gain or loss may be reported on the financial statements.
第5题
短文理解
听力原文： The Tokyo stock market responded calmly yesterday to the collapse of two Japanese financial institutions, with prices finishing higher on strength in high-tech issues. The US dollar fell back against the Japanese yen.
The dollar started higher in Tokyo amid concern about the collapse of the nation's largest credit union and Hyogo Bank, a regional bank based in Kobe. It reached 99.40 yen at one point, its highest level since 99.45 yen on February 8.
At late afternoon, the dollar was traded at 97.46 yen, down 1.32 yen from late Wednesday in Tokyo and also sharply below its overnight New York level of 99.01 yen. The US currency ranged in Tokyo between 96.82 yen and 99.40 yen. Meanwhile, share price rose as higher future prices and rising high-tech issues supported the whole market. Export-related high-tech stocks have gained significantly, supported by the stronger dollar.
21. How did the Tokyo stock market respond to the collapse of two Japanese financial institutions？
22.What was the price of the dollar against Japanese yen at late afternoon？
23.What kind of stocks has risen in the Tokyo stock market？
(21)
A．With little concern.
B．With calm.
C．With great interest.
D．With confusion.
第6题
Billions of dollars worth of new securities reach the market each year. The traditional (56) in the primary, markets is called an investment banker. The investment banker's principal activity is to bring sellers and buyers together, thus creating a market. He normally buys the new issue from the issuer at an agreed-upon price and hopes to (57) it to the investing public at a (58) price. In this capacity, investment bankers are said to underwrite, or guarantee, an issue. Usually, a group of investment bankers joins to underwrite a security offering and form. what is called an underwriting syndicate. The (59) received by the investment banker in this case is the differential, or spread, between his purchase and resale prices. The risk to the underwriter is that the issue may not attract buyers at a (60) differential.
(41)
A．buyer
B．organizer
C．seller
D．middleman
第7题
(a) Gasnature is a publicly traded entity involved in the production and trading of natural gas and oil. Gasnature jointly owns an underground storage facility with another entity, Gogas. Both parties extract gas from offshore gas fields, which they own and operate independently from each other. Gasnature owns 55% of the underground facility and Gogas owns 45%. They have agreed to share services and costs accordingly, with decisions regarding the storage facility requiring unanimous agreement of the parties. The underground facility is pressurised so that the gas is pushed out when extracted. When the gas pressure is reduced to a certain level, the remaining gas is irrecoverable and remains in the underground storage facility until it is decommissioned. Local legislation requires the decommissioning of the storage facility at the end of its useful life. Gasnature wishes to know how to treat the agreement with Gogas including any obligation or possible obligation arising on the underground storage facility and the accounting for the irrecoverable gas. (9 marks)
(b) Gasnature has entered into a 10-year contract with Agas for the purchase of natural gas. Gasnature has made an advance payment to Agas for an amount equal to the total quantity of gas contracted for 10 years which has been calculated using the forecasted price of gas. The advance carries interest of 6% per annum, which is settled by way of the supply of extra gas. Fixed quantities of gas have to be supplied each month and there is a price adjustment mechanism in the contract whereby the difference between the forecasted price of gas and the prevailing market price is settled in cash monthly. If Agas does not deliver gas as agreed, Gasnature has the right to claim compensation at the current market price of gas. Gasnature wishes to know whether the contract with Agas should be accounted for under IFRS 9 Financial Instruments. (6 marks)
(c) Additionally, Gasnature is finalising its financial statements for the year ended 31 August 2015 and has the following issues:
(i) Gasnature purchased a major refinery on 1 January 2015 and the directors estimate that a major overhaul is required every two years. The costs of the overhaul are approximately $5 million which comprises $3 million for parts and equipment and $2 million for labour. The directors proposed to accrue the cost of the overhaul over the two years of operations up to that date and create a provision for the expenditure. (4 marks)
(ii) From October 2014, Gasnature had undertaken exploratory drilling to find gas and up to 31 August 2015 costs of $5 million had been incurred. At 31 August 2015, the results to date indicated that it was probable that there were sufficient economic benefits to carry on drilling and there were no indicators of impairment. During September 2015, additional drilling costs of $2 million were incurred and there was significant evidence that no commercial deposits existed and the drilling was abandoned. (4 marks)
Required:
Discuss, with reference to International Financial Reporting Standards, how Gasnature should account for the above agreement and contract, and the issues raised by the directors.
Note: The mark allocation is shown against each of the items above.
Professional marks will be awarded in question 3 for clarity and quality of presentation. (2 marks)
第8题
Dear Sirs,
Improved production methods make us able to offer you our new Drilite batteries(电池) at a reduced price for large quantities.
Further information of the new prices for your market is enclosed, and you will see that the price has already reduced by 5 percent.As CIF to Dublin is included in our prices, you will agree that they are clearly lower than those of the same batteries, both here in Japan and elsewhere.The quality of our products remains the same------only the finest chemicals are used.The new prices are for minimum orders of 1,000 pounds and will begin from January 1.Immediate dispatch is guaranteed whenever you require, with sufficient volume to meet your needs.
We appreciate your business and cooperation with us in the past, and look forward to supplying you in the new year at the new prices.
Yours truly,
Nipponex Electrics
26.The letter is a _________.
A.love letter
B.letter of thanks
C.letter of apologies
D.business letter
27.The underline word “guaranteed ” in the passage probably means_________.
A.in our charge
B.of a little problem
C.difficulty
D.quite sure
28.From the passage we know the quality of the products ___________.
A.is as high as before
B.is lower
C.is improved
D.is reduced
29.If the Irish expect to enjoy the 5% reduction of prices, they should _________.
A.pay the Japanese at least ￡1,000
B.order 1,000 pounds of batteries in weight
C.order at least￡1,000 worth batteries
D.pay the Japanese ￡1,000 ahead
30.Why will the Japanese reduce the price by 5 percent？ Because__________.
A.the Japanese produce holds a large quantity of stock and can’t sell them
B.the Japanese have improved their production methods and can turn out more products
C.the Irish think the prices in the past were unfair
D.they want to strengthen business ties with the customer
第9题
(1)画出供给和需求曲线来解释在实施价格控制之后两床位套间市场上的租金价格会怎样变动。
(2)你认为这一价格控制政策是否对所有的学生都是有利的？为什么是或为什么不是？
The city council of a small college town decides to regulate rents in order to reduce student living expenses. Suppose the average annual market - clearing rent for a two - bedroom apartment had been $ 700 per month and that rents were expected to increase to $ 900 within a year. The city council limits rents to their current S 700 - per - month level.
a. Draw a supply and demand graph to illustrate what will happen to the rental price of an apartment after the imposition of rent controls.
b. Do you think this policy will benefit all students？ Why or why not？
此题为判断题(对，错)。
第10题
A.Certificates of deposit (CDs)
B.Money market checking accounts
C.Money market savings certificates
D.Postdated checks
