A company spent £2,500 cash to purchase supplies. When recording this transaction, we should ______ the cash account for £2,500 and ....

A company without default risk has issued a perpetual dollar FRN at LIBOR. The coupon is paid and reset semiannually. It is certain that the issuer will never have default risk and will always be able to borrow at LIBOR. The FRN is issued on March 1, 2007, when the six-month LIBOR is at 5 percent. The dollar yield curve on September 1, 2007, and December 1, 2007, is as follows:a. What is the coupon paid on September 1, 2007, per $1,000 FRN? b. What is the new value of the coupon set on the FRN on September 1, 2007? c. What is the new value of the FRN on December 1, 2007?

A company has the following unadjusted account balances at December 31, of the current year; Accounts Receivable of $185,700 and Allowance for Doubtful Accounts of $1,600 (credit balance). The company uses the aging of accounts receivable to estimate its bad debts. The following aging schedule reflects its accounts receivable at the current year-end: 1. Calculate the amount of the Allowance for Doubtful Accounts that should appear on the December 31, of the current year, balance sheet. 2. Prepare the adjusting journal entry to record bad debts expense for the current year.

A company that makes Computer Assisted Design (CAD) software has, within its application, some utility classes that are used to perform 3D rendering tasks. The company‘s chief scientist has just improved the performance of one of the utility classes‘ key rendering algorithms, and has assigned a programmer to replace the old algorithm with the new algorithm. When the programmer begins researching the utility classes, she is happy to discover that the algorithm to be replaced exists in only one class. The programmer reviews that class‘s API, and replaces the old algorithm with the new algorithm, being careful that her changes adhere strictly to the class‘s API. Once testing has begun, the programmer discovers that other classes that use the class she changed are no longer working properly.What design flaw is most likely the cause of these new bugs?（）

A.Inheritance

B.Tight coupling

C.Low cohesion

D.High cohesion

E.Loose coupling

F.Object immutability

A company has a Frame Relay WAN with one central - site router and 100 branch office routers. A partial mesh of PVCs exists: one PVC between the central site and each of the 100 branch routers.Which of the following could be true about the number of EIGRP neighbor ships?（）

A. A partial mesh totaling 100: one between the central - site router and each of the 100 branches.

B. A full mesh - (101 * 100) / 2 = 5050 - One neighborship between each pair of routers.

C. 101 - One between each router (including the central site) a nd its nearby PE router.

D. None of the answers is correct.

Under the Company Law, a company may purchase its own shares under certain conditions. Which of the following is NOT such a condition?

A.Where the company is to offer its shares to its senior executives

B.Where the company is to reduce its registered capital

C.Where the company is to fix the price of its stocks in the securities market

D.Where the company merges with another company which holds its shares

回购协议(Repurchase)