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【多选题】
下列关于实收资本减少的处理，正确的是（ ）。
A.
股份有限公司因减少注册资本而回购本公司股份的，应按实际支付的金额，借记“库存股”科目，贷记“银行存款”等科目
B.
注销库存股时，应按股票面值和注销股数计算的股票面值总额，借记“股本”科目，按注销库存股的账面余额，贷记“库存股”科目，按其差额，冲减股票发行计入资本的溢价部分，借记“资本——股本溢价”科目，回购价格超过上述冲减“股本”及“资本——股本溢价”科目的部分，应依次借记“盈余”、“利润分配——未分配利润”等科目
C.
如回购价格低于回购股份所对应的股本，所注销库存股的账面余额与所冲减股本的差额作为增加股本溢价处理，按回购股份所对应的股本面值，借记“股本”科目，按注销库存股的账面余额，贷记“库存股”科目，按其差额，贷记“营业外收入”科目
D.
如回购价格低于回购股份所对应的股本，所注销库存股的账面余额与所冲减股本的差额作为增加股本溢价处理，按回购股份所对应的股本面值，借记“股本”科目，按注销库存股的账面余额，贷记“库存股”科目，按其差额，贷记“资本——股本溢价”科目
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参考答案：
举一反三
【单选题】马来西亚航空国际航班的免费托运行李一般头等舱为__斤经济舱为___斤?
A.
20；40
B.
30；32
C.
40；20
D.
20‘50
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【简答题】根据句意，在答题卡标有题号的横线上，写出括号内所给单词的适当形式。 小题1:You can make a __________ (choose) among those programmes. 小题2: The little girl came here by train all by __________ (she). 小题3: The lady looks much younger in th...
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【单选题】在没有失语或智力低下的情况下,正常人正向复述数字距为
A.
5±1
B.
5±2
C.
6±2
D.
7±2
E.
8±2
查看完整题目与答案
【简答题】根据句意，在横线上，写出括号内所给单词的适当形式。 1. You can make a __________ (choose) among those programmes. 2. The little girl came here by train all by __________ (she). 3. The lady looks much younger in this __________...
查看完整题目与答案
【简答题】甲银行是A股上市公司,系ABC会计师事务所的常年审计客户。XYZ公司和ABC 会计师事务所处于同一网络。在对甲银行2018年度财务报表执行审计过程中,审计项目组遇到下列事项(1)ABC会计师事务所以明显低于前任注册会计师的审计收费承接了业务,并且通过与前任注册会计师和当地相同规模的其他会计师事务所的比较,向甲银行承诺,在审计中能够遵循审计准则,审计质量不会因降低收费而受到影响。 (2)自2016年...
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【简答题】Directions: Complete the following sentence with a proper word from your textbook on P.58. Change the form if necessary. tests suggest that the new drug may be used to treat cancer.
查看完整题目与答案
【简答题】Questions 26 to 35 are based on the following passage. Tiny pieces of gold could be used in the fight against cancer, new research has suggested. Scientists at Edinburgh University have just completed...
查看完整题目与答案
【简答题】根据句意，写出括号内所给单词的适当形式。 小题1:You can make a __________ (choose) among those programmes. 小题2:The little girl came here by train all by __________ (she). 小题3:The lady looks much younger in this __________ (...
查看完整题目与答案
【单选题】2012年以来，大数据一词越来越多地被提及，人们用它来描述和定义信息爆炸时代产生的海量数据，并命名与之相关的技术发展与创新。对此，下列哪项评论是正确的?()
A.
目前大数据在法律上没有明确规定，因此可以运用大数据进行任何科研活动
B.
大数据可能引发一些新的社会问题，因此需要及时立法给予规范和调整
C.
如因该大数据研究成果发生了民事纠纷而法律对此没有规定，则法院不能审理
D.
如果某国为大数据制定法律，则制定出的法律必然是该国全体公民意志的体现
查看完整题目与答案
【单选题】A New Medicine to Treat Both AIDS and Hepatitis B A medicine approved last month to treat AＩDS (爱滋病) also shows promise against hepatitis B (乙型肝炎). The drug, 3TC, puts down the hepatitis B virus in pe...
A.
3TC is One of a group of drugs that block production of this protein.
B.
Interferon must be injected for four to six months and often has unpleasant side effects, including flu-like symptoms, fatigue and depression.
C.
The hospital is among the biggest ones in America.
D.
Dienstag said he hopes that with longer treatment, this response rate can be doubled.
E.
'It's not the answer, but it's a step in the right direction.'
F.
Perhaps 20% of these patients have lingering (迁延性的) infections that would benefit from treatment. 第 46 题 请选择（46）处的最佳答案．
查看完整题目与答案
相关题目：
【单选题】马来西亚航空国际航班的免费托运行李一般头等舱为__斤经济舱为___斤?
A.
20；40
B.
30；32
C.
40；20
D.
20‘50
查看完整题目与答案
【简答题】根据句意，在答题卡标有题号的横线上，写出括号内所给单词的适当形式。 小题1:You can make a __________ (choose) among those programmes. 小题2: The little girl came here by train all by __________ (she). 小题3: The lady looks much younger in th...
查看完整题目与答案
【单选题】在没有失语或智力低下的情况下,正常人正向复述数字距为
A.
5±1
B.
5±2
C.
6±2
D.
7±2
E.
8±2
查看完整题目与答案
【简答题】根据句意，在横线上，写出括号内所给单词的适当形式。 1. You can make a __________ (choose) among those programmes. 2. The little girl came here by train all by __________ (she). 3. The lady looks much younger in this __________...
查看完整题目与答案
【简答题】甲银行是A股上市公司,系ABC会计师事务所的常年审计客户。XYZ公司和ABC 会计师事务所处于同一网络。在对甲银行2018年度财务报表执行审计过程中,审计项目组遇到下列事项(1)ABC会计师事务所以明显低于前任注册会计师的审计收费承接了业务,并且通过与前任注册会计师和当地相同规模的其他会计师事务所的比较,向甲银行承诺,在审计中能够遵循审计准则,审计质量不会因降低收费而受到影响。 (2)自2016年...
查看完整题目与答案
【简答题】Directions: Complete the following sentence with a proper word from your textbook on P.58. Change the form if necessary. tests suggest that the new drug may be used to treat cancer.
查看完整题目与答案
【简答题】Questions 26 to 35 are based on the following passage. Tiny pieces of gold could be used in the fight against cancer, new research has suggested. Scientists at Edinburgh University have just completed...
查看完整题目与答案
【简答题】根据句意，写出括号内所给单词的适当形式。 小题1:You can make a __________ (choose) among those programmes. 小题2:The little girl came here by train all by __________ (she). 小题3:The lady looks much younger in this __________ (...
查看完整题目与答案
【单选题】2012年以来，大数据一词越来越多地被提及，人们用它来描述和定义信息爆炸时代产生的海量数据，并命名与之相关的技术发展与创新。对此，下列哪项评论是正确的?()
A.
目前大数据在法律上没有明确规定，因此可以运用大数据进行任何科研活动
B.
大数据可能引发一些新的社会问题，因此需要及时立法给予规范和调整
C.
如因该大数据研究成果发生了民事纠纷而法律对此没有规定，则法院不能审理
D.
如果某国为大数据制定法律，则制定出的法律必然是该国全体公民意志的体现
查看完整题目与答案
【单选题】A New Medicine to Treat Both AIDS and Hepatitis B A medicine approved last month to treat AＩDS (爱滋病) also shows promise against hepatitis B (乙型肝炎). The drug, 3TC, puts down the hepatitis B virus in pe...
A.
3TC is One of a group of drugs that block production of this protein.
B.
Interferon must be injected for four to six months and often has unpleasant side effects, including flu-like symptoms, fatigue and depression.
C.
The hospital is among the biggest ones in America.
D.
Dienstag said he hopes that with longer treatment, this response rate can be doubled.
E.
'It's not the answer, but it's a step in the right direction.'
F.
Perhaps 20% of these patients have lingering (迁延性的) infections that would benefit from treatment. 第 46 题 请选择（46）处的最佳答案．
查看完整题目与答案
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