试题与答案

资产负债表的“未分配利润”项目,应根据()填列。A.“本年利润”科目余额B.“资本公

题型:单项选择题

题目:

资产负债表的“未分配利润”项目,应根据()填列。

A.“本年利润”科目余额

B.“资本公积”科目余额

C.“利润分配”科目余额

D.“本年利润”和“利润分配”科目的余额计算

答案:

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题型:单项选择题

Sometimes floating rate issues have caps and/or floors, which limit the maximum or minimum coupon rate that the issue will pay. Which of the following statements is TRUE with regard to floating rate issues that have caps and floors()

A. A floor is a disadvantage to both the issuer and the bondholder while a cap is an advantage to both the issuer and the bondholder.

B. A floor is an advantage to both the issuer and the bondholder while a cap is a disadvantage to both the issuer and the bondholder. 

C. A cap is a disadvantage to the bondholder while a floor is a disadvantage to the issuer.

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