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黄怡 · 2024年11月06日

问题如下

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

1 个答案
已采纳答案

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