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【多选题】
某公司年初“利润分配--未分配利润”科目贷方余额为700000元,本年实现净利润5000000元,本年提取法定盈余公积500000 元,宣告分配现金股利2000000元,不考虑其他因素,该公司当年结转本年利润及其分配的会计处理正确的有( )。A.
结转“利润分配”科目所属明细科目余额时: 借:利润分配--未分配利润2500000 贷:利润分配--提取法定盈余公积500000 应付现金股利2000000
B.
结转本年实现的净利润时: 借:利润分配--未分配利润5000000 贷:本年利润5000000
C.
结转本年实现的净利润时: 借:本年利润5000000 贷:利润分配-未分配科润5000000
D.
结转“利润分配”科目所属明细科目余额时: 借:利润分配--提取法定盈余公积500000 应付现金股利2000000 贷:利润分配-未分配利润2500000
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举一反三
【单选题】The teacher favors the style of his writing instead of the ___ .
A.
context
B.
content
C.
contest
D.
contain
【简答题】Instead of Criticizing Elise for what she had: done, the teacher praised her______ (high).
【单选题】___________, I have never seen anyone who’s as wise as John.
A.
As long as I have traveled
B.
Now that I have traveled so much
C.
.As I have traveled so much
D.
Much as I have traveled
【单选题】Why did Jessica become a librarian instead of a teacher?
A.
Because there were a lot of choices for women.
B.
Because she happened to be offered the chance.
C.
Because being a librarian is a glamour profession.
D.
Because she had lost her teaching credential.
【单选题】The teacher recommended that Jack______ math or physics instead of English because he was quick at numbers.
A.
must study
B.
could study
C.
study
D.
studied
【单选题】A good teacher should encourage his students to ____ the knowledge by themselves instead of just copying and memorizing what the teacher said in class.
A.
expand
B.
observe
C.
digest
D.
react
【单选题】_____, I have never seen anyone who's as capable as John. [ ]
A.
As long as I have traveled
B.
Now that I have traveled so much
C.
Much as I have traveled
D.
As I have traveled so much
【单选题】The teacher favors the style of his writing instead of the ___ .
A.
contain
B.
contest
C.
content
D.
context
【单选题】Instead of __________ for the teacher to explain, they try to find the patterns and the rules for themselves.
A.
wait
B.
to wait
C.
waiting
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