【判断题】【消耗次数:1】
我国规定,公司不能用资本包括股本和资本公积发放股利。
正确
错误
参考答案:
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相关题目
【多选题】 下列关于实收资本(或股本)、资本公积和留存收益的各种表述中正确的是( )。
①  实收资本(或股本)体现了企业所有者对企业的基本产权关系
②  资本公积不直接表明所有者对企业的基本产权关系
③  留存收益来源于企业生产经营活动实现的利润,资本公积的来源是资本溢价等
④  实收资本(或股本)的构成比例是确定所有者参与企业财务经营决策的基础
⑤  资本公积的用途是转增资本,以及作为所有者参与企业财务经营决策的依据
【判断题】 资本公积中并非只有资产评估增值转增个人股本才需要征收个人所得税,但也并非所有资本公积都可以转增资本。(  )
① 
② 
【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】 某公司现有发行在外的普通股1000000股,每股面额1元,资本公积3000000元,未分配利润8000000元,股票市价20元;若按10%的比例发放股票股利并按市价折算,公司资本公积的报表列示将为( )。
①  1000000元
②  2900000元
③  4900000元
④  3000000元
【判断题】 企业接受捐赠增加资本公积,相应地对外捐赠应减少资本公积。
①  正确
②  错误
【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】 在我国,核心一级资本包括:实收资本或普通股、资本公积可计入部分、盈余公积、一般风险准备、未分配利润、少数股东资本可计入部分。(  )
① 
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