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【单选题】
全国性公募基金会的原始基金不得低于( )万元人民币。A.
200
B.
400
C.
800
D.
2000
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【多选题】假设合并前甲乙公司不属于同一控制方,甲公司以账面价值200万元的库存商品(增值税税率17%,计税价格300万元)和300万银行存款购入乙公司80%的股权,从而成为乙公司的母公司。该项股权购买事项发生之前,乙公司的股东权益为800万元(其中股本500万元,资本公积200万元,盈余公积50万元,未分配利润50万元),甲公司的股东权益为2000万元,假定股权购买日可辨认净资产公允价值为810万(增值部分...
A.
合并日甲公司应确认长期股权投资： 借：长期股权投资 6 510 000 贷：银行存款 3 000 000 主营业务收入 3 000 000 应交税费-应交增值税（销项税额） 510 000
B.
合并日甲公司同时结转销售成本 借：主营业务成本 2 000 000 贷：库存商品 2 000 000
C.
合并日合并报表工作底稿中，编制调整分录： 借：存货 100 000 贷：资本公积 75 000 递延所得税负债 25 000
D.
合并日合并报表工作底稿中，编制抵消分录： 借：股本 5 000 000 资本公积 2 075 000 盈余公积 500 000 未分配利润 500 000 商誉 50 000 贷：长期股权投资 6 510 000 少数股东权益 1 615 000
【单选题】Mike has become so fat recently that his mother has to ______ his trousers to his measure.
A.
let out
B.
give away
C.
bring in
D.
make up
【单选题】Mike has put on so much weight this year that his mother has to all his trousers to his measure.
A.
let out
B.
give away
C.
bring in
D.
make up
【简答题】On the closet ______ a pair of trousers his parents bought for his birthday. A) lying B) lies C) lie D) is laid
【单选题】Jone has put on so much weight recently that his mother has to ____all his trousers to his measure
A.
let out
B.
give away.
C.
bring in
D.
make up
【单选题】James has put on so much weight recently that his mother has to ______ all his trousers to his measure.
A.
bring in
B.
give away
C.
let out
D.
make up
【单选题】This pair of trousers _____ his. My trousers _____ on the desk. [ ]
A.
is, are
B.
are, is
C.
is ,is
D.
are, are
【单选题】John has put on so much weight recently that his mother has to______ all his trousers to his measure.
A.
let out
B.
give away
C.
bring in
D.
make up
【单选题】Mike has put on so much weight this year that his mother has to ________ all his trousers to his measure. [ ]
A.
let out
B.
give away
C.
bring in
D.
lay out
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