皮皮学,免费搜题
登录
logo - 刷刷题
搜题
【简答题】
(一)资料:甲公司为一家上市公司,2018—2019年对外投资有关资料如下: (1) 2018年4月17日,甲公司委托证券公司从二级市场购入B公司股票,并将其划分为交易性金融资产。支付价款1 600万元(其中包含已宣告但尚未发放的现金股利40万元),另支付相关交易费用4万元,增值税税率6%,增值税0.24万元。 (2) 2018年5月5日,甲公司收到B公司发放的现金股利40万元并存入银行。 (3) 2018年12月31日,甲公司持有B公司股票的公允价值下跌为1 480万元。 (4) 2019年4月2日,甲公司确认股利50万元; (5) 2019年5月6日,甲公司收到现金股利存入银行; (6) 2019年7月15日,甲公司持有的B公司股票全部出售,售价为1640万元,款项存入银行,不考虑相关税费。假定除上述资料外,不考虑其他相关因素。 (二)要求:根据上述资料,编制相应的会计分录。
手机使用
分享
复制链接
新浪微博
分享QQ
微信扫一扫
微信内点击右上角“…”即可分享
反馈
参考答案:
举一反三
【单选题】下列()表示资产总计。
A.
total non-current assets
B.
total non-current assetes
C.
total assets
D.
total assetes
【单选题】Which of the following statements regarding non-current asset accounting is correct?
A.
All non-current assets should be revalued each year.
B.
Non-current assets may be revalued at the discretion of management. Once revaluation has occurred it must be repeated regularly for all non-current assets in a class.
C.
Management can choose which non-current assets in a class of non-current assets should be revalued.
D.
Non-current assets should only be revalued to reflect rising prices.
【单选题】听力原文:M: Congratulations on breaking the records at the recent Olympics, Miss Green ! W: Thank you, Mr Parker. M: Oh, look at those trophies! You became a swimming star at the age of fifteen, didn't yo...
A.
At the age of 15.
B.
At the age of 20.
C.
At the age of 18.
D.
At the age of 16.
【单选题】What are the correct ledger entries to record an acquisition of a non-current asset on credit?
A.
DR: Non-current assets-cost CR: Receivables
B.
DR:payables CR: non-current assets---cost
C.
DR: non-current asset---cost CR: payables
D.
DR: non-current assets---cost CR: revaluation surplus
【单选题】听力原文:W: Congratulations on your second album Love Is My Religion. M: Thank you. W: The message of love and friendship seems to be a running theme. M: It was some stuff I was writing about that came to...
A.
The man meant to write about the theme.
B.
It was an eternal theme in the man's album.
C.
It was about love between parents and children.
D.
It was something that came naturally.
【单选题】听力原文:M: Congratulations on breaking the records at the recent Olympics, Miss Green! W: Thank you, Mr Parker. M: Oh, look at those trophies! You became a swimming star at the age of fifteen, didn't you...
A.
At the age of 15.
B.
At the age of 20.
C.
At the age of 18.
D.
At the age of
【单选题】Congratulations ! W e all feel so proud of you.
A.
I owe it to your help
B.
W hat a surprise
C.
It can't be true
D.
Good luck!
【单选题】What are the correct ledger entries to record an acquisition of a non-current asset on credit?
A.
Debit                           Credit Non-current assets - cost       Receivables
B.
Debit                      Credit Payables                   Non-current assets - cost
C.
Debit                           Credit Non-current assets - cost       Payables
D.
Debit                      Credit Non-current assets - cost       Revaluation surplus
【单选题】听力原文:W: Congratulations, Mr. Wang. M: Thanks. W: I hear that you do a lot of sports. Are you a professional marathoner? M: No, I'm an amateur. But I am a sports fan and exercise every day. W: Your per...
A.
A wife and a husband.
B.
An interviewer and an interviewee.
C.
Two strangers.
D.
Two friends.
【单选题】患者起湿疮十余年,皮损反复发作,足背及双肘部暗红斑块,粗糙肥厚,消退后留有色素沉着,剧痒难忍,遇热瘙痒加重,近日口干不欲饮,食欲减退,腹胀,舌淡,苔白,脉弦细。其证候是
A.
血虚风燥证
B.
脾虚湿蕴证
C.
湿热蕴肤证
D.
气滞血瘀证
E.
湿热浸淫证
相关题目:
参考解析:
知识点:
题目纠错 0
发布
创建自己的小题库 - 刷刷题