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黄怡 · 2024年11月06日

问题如下

  1. CFA I
  2. FRA

NO.PZ2024011002000079

问题如下：

On 1 January, a company, which prepares its financial statements according to IFRS, arranged financing for the construction of a new plant. The company:

  • borrowed NZ$5,000,000 at an interest rate of 8%,
  • issued NZ$5,000,000 of preferred shares with a cumulative dividend rate of 6%, and during the first year of construction the company was able to temporarily invest NZ$2,000,000 of the loan proceeds for the first six months and earned 7% on that amount.
The amount of financing costs to be capitalized (NZ$) to the cost of the plant in the first year is closest to:

选项：

A.330,000.00

B.400,000.00

C.630,000.00

解释：

7%是年化收益率，所以半年是除以2是吗

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王园圆_品职助教 · 2024年11月06日

同学你好，是的哦

其实这个7%你通过和上面的贷款利率8%比较也可以知道是1整年的收益率而不是半年的收益率，否则的话全年投资收益就能超过贷款利率了，银行是不会这么干的

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NO.PZ2024011002000079 问题如下 On 1 January, a company, whiprepares its financistatements accorng to IFRS, arrangefinancing for the construction of a new plant. The company:borroweNZ$5,000,000 interest rate of 8%,issueNZ$5,000,000 of preferreshares with a cumulative vinrate of 6%, anring the first yeof construction the company wable to temporarily invest NZ$2,000,000 of the loprocee for the first six months anearne7% on thamount.The amount offinancing costs to capitalize(NZ$) to the cost of the plant in the firstyeis closest to: A.330,000.00 B.400,000.00 C.630,000.00 issueNZ$5,000,000 of preferreshares with a cumulative vinrate of 6%，请问这部分不用利息（分红）资本化吗

2024-05-07 10:40 2 · 回答