【简答题】【消耗次数：1】
Direction: Fill in the blanks with the words given below. Change the form if necessary.[privilege; component; stagnant; entangle; superficial; arresting; expound; penetrating; indulge; click]5.None of them contain the[填空1]that you need.
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【简答题】
Direction: Fill in the blanks with the words given below. Change the form if necessary.[privilege; component; stagnant; entangle; superficial; arresting; expound; penetrating; indulge; click]1. Their national economy is[填空1].
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Direction: Fill in the blanks with the words given below. Change the form if necessary.[privilege; component; stagnant; entangle; superficial; arresting; expound; penetrating; indulge; click]3. These mew ideas are[填空1]into the minds of the younger generation.
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Direction: Fill in the blanks with the words given below. Change the form if necessary.[privilege; component; stagnant; entangle; superficial; arresting; expound; penetrating; indulge; click]7. The speaker has an hour to[填空1]his views to the public.
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Direction: Fill in the blanks with the words given below. Change the form if necessary.[dodge; mean; tease; disability; regular; bonus; proclaim; universal]3. That is a[填空1]trick!
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随机题目
【单选题】
某公司年初未分配利润为1000万元，当年实现净利润500万元，按10%提取法定盈余公积，5%提取任意盈余公积，宣告发放现金股利100万元，不考虑其他因素，该公司年末未分配利润为（ ）万元。
①
1450
②
1475
③
1325
④
1400
【单选题】
2020年1月1日，某股份有限公司未分配利润为100万，2020年度实现净利润400万元，法定盈余公积的提取率为10%，不考虑其他因素，下列关于盈余公积的账务处理正确的是（ ）。
①
借：利润分配——提取法定盈余公积 400000 贷：盈余公积 400000
②
借：本年利润——提取法定盈余公积 400000 贷：盈余公积 400000
③
借：本年利润——提取法定盈余公积 500000 贷：盈余公积 500000
④
借：利润分配——提取法定盈余公积 500000 贷：盈余公积 500000
【单选题】
某公司由甲、乙投资者分别出资100万元设立。为扩大经营规模，该公司的注册资本由200万元增加到250万元，丙企业以现金出资100万元享有公司20%的注册资本，不考虑其他因素，该公司接受丙企业出资相关科目的会计处理结果正确的有（ ）。
①
贷记“实收资本”科目100万元
②
贷记“盈余公积”科目100万元
③
贷记“资本公积”科目50万元
④
借记“银行存款”科目100万元
【单选题】
企业接受投资者以非现金资产投资时，应按投资合同或协议约定的价值确认资产的价值和在注册资本中应享有的份额，并将其差额确认为资本公积，但投资合同或协议约定的价值不公允的除外。（ ）
①
√
②
×