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The United Nations The United Nations, or UN, is an international organization established in 1945. The UN describes itself as a 'global association of governments facilitating cooperation in international law, international security, economic development, and social equity.' It was founded by 51 states and as of 2005 it consists of 191 member states, including virtually all internationally-recognized independent nations. From its headquarters in New York City, the member countries of the UN and its specialized agencies give guidance and make decisions on substantial and administrative issues in regular meetings held throughout each year. The organization is structurally divided into administrative bodies, including the UN General Assembly, UN Security Council, UN Economic and Social Council, UN Trusteeship Council, UN Secretariat, and the International Court of Justice, as well as counterpart bodies dealing with the governance of all other UN system agencies, for example, the WHO and UNICEF. The organization's most visible public figure is the Secretary-General. The UN was founded at the conclusion of World War Il by the victorious world powers, and the founders of the UN had high hopes that it would act to prevent conflicts between nations and make future wars impossible, by fostering an ideal of collective security. The organization's structure still reflects in some ways the circumstances of its founding specifically, in addition to the rotating national members of the prominent United Nations Security Council, there are five permanent members with veto(否决) power—the United States of America, Russia, United Kingdom, France, and People's Republic of China (which replaced the Republic of China). The name 'United Nations' was devised by President Franklin D. Roosevelt and was first used in the 'Declaration by United Nations' of 1 January 1942, during the Second World War, when representatives of 26 nations pledged their Governments to continue fighting together against the Axis Powers. The United Nations Charter was drawn up by the representatives of 50 countries at the United Nations Conference on International Organization, which was held at San Francisco from 25 April to 26 June, 1945 .They deliberated on the basis of proposals worked out by the representatives of China, the Soviet Union, the United Kingdom and the United States at Dumbarton Oaks in August-October 1944. The Charter was signed on 26 June 1945 by the representatives of the 50 countries Poland, not represented at the Conference, signed it later and became one of the original 51 Member States. The United Nations officially came into existence on 24 October 1945, when the Charter had been ratified by China, France, the Soviet Union, the United Kingdom and the United States and by a majority of other signatories 24 October is celebrated, each year as United Nations Day. Preamble to the Charter The Preamble(序言) to the Charter expresses the ideals and common aims of all the peoples whose governments joined together to form. the United Nations: We the peoples of the United Nations Determined To save succeeding generations from the scourge of war, which twice in our lifetime has brought untold sorrow to mankind, and to reaffirm faith in fundamental human rights, in the dignity and worth of the human person, in the equal rights of men and women and of nations large and small, and to establish conditions under which justice and respect fro the obligations arising from treaties and other sources of in- ternational law can be maintained, and To promote social progress and better standards of life in larger freedom, And for these ends, To practice tolerance and live together in peace with one another As good neighbours, an
A.
Y
B.
N
C.
NG
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【简答题】长江股份有限公司(以下简称长江公司)为增值税一般纳税人,适用的增值税税率为17%;适用的企业所得税税率为25%,对企业所得税采用资产负债表债务法核算。不考虑除增值税、企业所得税以外的其他相关税费。长江公司2015年度财务报告于2016年3月31日经董事会批准对外报出。假设长江公司2015年度实现利润总额2000万元,2015年年初递延所得税资产和递延所得税负债的余额分别为100万元和200万元(其...
【单选题】某企业 2016 年初盈余公积和未弥补亏损分别为 400 万元和 120 万元。 2016 年度公司以盈余公积 120 万元弥补亏损 , 并实现净利润 800 万元 , 向股东分配现金股利 500 万元。不考虑其他因素 , 则该企业 2016 年 12 月 31 日资产负债表 “ 未分配利润 ” 项目应填列金额为 () 万元。
A.
280
B.
300
C.
460
D.
580
【判断题】反真方位角等于正真方位角+180°。( )
A.
正确
B.
错误
【多选题】2016年1月1日,某公司股东权益合计金额为20 000万元,其中,股本5 000万元(每股面值为1元),资本公积10 000万元。盈余公积3 000万元,未分配利润2 000万元。该公司2016年发生与所有者权益相关的交易或事项如下:(1)1月8日,委托证券公司发行普通股6 000万股,每股面值1元,发行价格为每股4元,按发行收入的3%支付佣金,发行完毕。收到款项存入银行。(2)9月10日,经股...
A.
“资本公积”科目借方登记4 000万元
B.
“股本”科目借方登记1 000万元
C.
“资本公积”科目贷方登记4 000万元
D.
“库存股”科目贷方登记5 000万元
【多选题】2016年1月1日,某公司股东权益合计金额为20 000万元,其中,股本5 000万元(每股面值为1元),资本公积10 000万元。盈余公积3 000万元,未分配利润2 000万元。该公司2016年发生与所有者权益相关的交易或事项如下: (1)1月8日,委托证券公司发行普通股6 000万股,每股面值1元,发行价格为每股4元,按发行收入的3%支付佣金,发行完毕。收到款项存入银行。 (2)9月10日,...
A.
“盈余公积”项目为26 480万元
B.
“库存股”项目为1 000万元
C.
“资本公积”项目为22 480万元
D.
“股本”项目为10 800万元
【判断题】相比较而言, EMALL 的正文比标题更加重要
A.
正确
B.
错误
【简答题】2016年1月1日,某公司股东权益合计金额为20,000万元,其中,股本5,000万元(每股面值为1元),资本公积10,000万元。盈余公积3,000万元,未分配利润2,000万元。该公司2016年发生与所有者权益相关的交易或事项如下:(1)1月8日,委托证券公司发行普通股6,000万股,每股面值1元,发行价格为每股4元,按发行收入的3%支付佣金,发行完毕。收到股款存入银行。(2)9月10日,经股...
【简答题】2016年1月1日,某公司股东权益合计金额为20,000万元,其中,股本5,000万元(每股面值为1元),资本公积10,000万元。盈余公积3,000万元,未分配利润2,000万元。该公司2016年发生与所有者权益相关的交易或事项如下:(1)1月8日,委托证券公司发行普通股6,000万股,每股面值1元,发行价格为每股4元,按发行收入的3%支付佣金,发行完毕。收到股款存入银行。(2)9月10日,经股...
【单选题】2016年初某公司“盈余公积”余额为120万元,当年实现利润总额900万元,所得税费用300万,按10%提取盈余公积,经股东大会批准用盈余公积50万元转增资本,2016年12月31日,该公司资产负债表中盈余公积年末余额为( )万元。
A.
120
B.
180
C.
70
D.
130
【简答题】目前在城市轨道交通行业采用的票价制式主要有 和 。
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