【判断题】【消耗次数:1】
盈余公积转增资本时,会计分录为借记实收资本,贷记盈余公积。
正确
错误
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相关题目
【单选题】 资本公积转增资本的会计分录为?
①  借记资本公积,贷记资本盈余
②  借记资本盈余,贷记资本公积
③  借记资本公积,贷记实收资本
④  借记实收资本,贷记资本公积
【单选题】 企业提取盈余公积的会计分录是(  )。
①  借记“利润分配”科目,贷记“盈余公积”科目
②  借记“盈余公积”科目,贷记“利润分配”科目
③  借记“本年利润”科目,贷记“盈余公积”科目
④  借记“盈余公积”科目,贷记“本年利润”科目
【判断题】 按净利润500000元的10%计提法定盈余公积。该业务的会计分录为:借记“利润分配-提取法定盈余公积” 50000元;贷记“盈余公积” 50000元
①  正确
②  错误
【单选题】 (单选)企业根据净利润的一定比例计提盈余公积,会计分录为()
①  借:利润分配——提取法定(或任意)盈余公积贷:盈余公积——法定(或任意)盈余公积
②  借:利润分配——未分配利润贷:盈余公积——法定(或任意)盈余公积
③  借:盈余公积——法定(或任意)盈余公积贷:未分配利润
④  借:盈余公积——法定(或任意)盈余公积贷:本年利润
【单选题】 《公司法》规定,法定盈余公积转增资本后,留存金额不得低于转增前注册资本的?
①  20%
②  25%
③  30%
④  50%
【单选题】 公司当盈余公积达到注册资本的( )时,可不再提取盈余公积。
①  25%
②  50%
③  80%
④  100
【单选题】 公司当盈余公积达到注册资本的( )时,可不再提取盈余公积。
①  25%
②  50%
③  80%
④  100%
【单选题】 公司的盈余公积达到注册资本的()时,可不再提取盈余公积。
①  25%
②  50%
③  80%
④  100%
【单选题】 公司当盈余公积达到注册资本的( )时,可不再提取盈余公积。
①  25%
②  50%
③  80%
④  100
【判断题】 (判断)“盈余公积”账户属于所有者权益类账户,该账户借方登记提取的盈余公积,贷方登记实际使用的盈余公积。期末借方余额反映结余的盈余公积。()
① 
② 
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【单选题】 The eminent English critic and poet, Matthew Arnold, called___“the most perfect brief poem in the language.”
①  Nature
②  To a Waterfowl
③  To Helen
④  The Wild Honey Suckle
【单选题】 Which of following can be said of the common features which are shared by the English and American Romanticists?
①  An increasing emphasis on the free expression of emotions.
②  An increasing attention to the psychic states of their characters.
③  An increasing emphasis on the desire to return to nature.
④  Both A and B.
【单选题】 The giant Moby Dick may symbolize all EXCEPT ______.
①  mystery of the universe
②  sin of the whale
③  power of the Great Nature
④  evil of the world
【单选题】 The convention of the desire for an escape from society and a return to nature in American literature is particular evident in ______.
①  Cooper’s Leatherstocking Tales
②  Hawthorne’s The Scarlet Letter
③  Whitman’s Leaves of Grass
④  Poe’s Black Cat
【单选题】 The Transcendentalist group includes two of the most significant writers America has produced so far, Emerson and ________.
①  Washington Irving
②  Nathaniel Hawthorne
③  Henry David Thoreau
④  Walt Whitman
【单选题】 Emily Dickinsons poetic idiom is noted for the following except .
①  brevity
②  directness
③  plainest words
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【单选题】 Which of the following is not written by Herman Melville? ____
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②  Mardi and White Jacket
③  The Bostonians and American Tragedy
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【单选题】 Which is not connected with Thomas Paine?
①  Common Sense
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【单选题】 The most important representatives of American transcendentalism, which once flourished in New England as a philosophical and literary movement, are _________.
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【判断题】 Oscar Wilde is considered to be the best-known English dramatist since Shakespeare.
①  正确
②  错误