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A Corporation issued a 100% stock dividend of its common stock which had a par value o

f $10 before and after the dividend. At what amount should retained earnings be capitalized for the additional shares issued？ ()

A、There should be no capitalization of retained earnings.

B、Par value

C、Market value on the declaration date

D、Market value on the payment date

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If a bond is issued at par and between interest dates: ().

A、The cash received by the corporation will be less than the face value of the bond.

B、The cash received by the corporation will be greater than the face value of the bond.

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D、Interest receivable will be debited.

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第2题

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A、￥1,600,000.

B、￥1,500,000.

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D、￥6,400,000.

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第6题

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第7题

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第8题

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C.$130,000

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