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According to U.S. GAAP, the coupon payment on a bond is:

A、Reported as an operating cash outflow.

B、Reported as a financing cash outflow.

C、Reported as part operating cash outflow and part financing cash outflow.

答案

A
解析：The actual coupon payment on a bond is reported as operating cash outflow under U.S. GAAE

发布时间：2022-01-30

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更多“According to U.S. GAAP, the coupon payment on a bond is:”相关的问题

第1题

Which of the following items is least likely considered a cash flow from financing activity under U.S. GAAP？

A、Receipt of cash from the sale of bonds.

B、Payment of cash for dividends.

C、Payment of interest on debt.

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第2题

All U.S. Treasury coupon strips are:A. zero-coupon securities.B. issued directly by the

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A. zero-coupon securities.

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第3题

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Is the reversal of an inventory write-down permitted under U.S. GAAP (generally accepted accounting principles) and International Financial Reporting Standards (IFRS)？

A. No, under both

B. Yes, under both

C. Yes under IFRS but not under U.S. GAAP

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第4题

An $8,000 coupon bond with a $400 coupon payment every year has a coupon rate of

A．5%

B．8%

C．10%

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第5题

If interest rates are expected to increase, the coupon payment structure most likely to benefit the issuer is a

A、step-up coupon

B、inflation-linked coupon

C、cap in a floating-rate note

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第6题

An $8,000 coupon bond with a $400 annual coupon payment has a coupon rate of _________

A．5 percent.

B．8 percent.

C．10 percent.

D．40 percent.

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第7题

Both U.S. GAAP and IFRS prepare the same four basic financial statements.

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第8题

Neither U.S. GAAP nor IFRS require the use of accrual basis accounting.

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第9题

The rules-based standards of IASB are more detailed than the simpler, principles-based standards of U.S. GAAP（）

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第10题

According to U.S. GAAP, if a firm can reliably estimate the total revenue and total cost of a long-term contract, which of the following revenue recognition methods should be used？

A.Completed contract metho

B.Percentage-of-completion metho

C.Cost recovery metho

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