【单选题】【消耗次数:1】
收回股票支付价款低于面值的差额应
借记资本公积
借记盈余公积
贷记资本公积
贷记盈余公积
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相关题目
【判断题】 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。
①  正确
②  错误
【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
【判断题】 企业转销无法支付的应付账款,借记“应付账款”科目,贷记“资本公积”科目。( )
①  正确
②  错误
【单选题】 企业从税后利润中提取法定盈余公积时,应贷记的账户是( )
①  “营业外收入”账户
②  “实收资本”账户
③  “资本公积”账户
④  “盈余公积”账户
【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
【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】 在盈余公积的审计目标中,证实盈余公积的完整性指的是( )。
①  确认应记入盈余公积账户余额是否全部记入
②  确认盈余公积按会计准则正确列示于财务报表
③  确认盈余公积本期期末余额是否正确
④  确认记录的金额经过正确的过账和汇总
【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】 (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 
随机题目
【单选题】 The blizzard continued for a week [] subsequently, they began to run out of food.
①  comma
②  semicolon
【单选题】 I almost spent two hours on this exercise. Find any misplaced modifier in the sentence.
①  two
②  almost
③  on this exercise
【单选题】 Although born and educated in the countryside, Joed like to work [] the big companies are.
①  which
②  when
③  where
④  because
【单选题】 The jury [] discussing the murder case at court.
①  is
②  are
【单选题】 The police []looking for the escaped prisoner.
①  is
②  are
【单选题】 Small sailboats can eaily turn over in the water [] they are not managed carefully.
①  though
②  before
③  until
④  if
【单选题】 [] so many people want to live in cities is because they want to have fun in there.
①  Why
②  That
③  Whether
④  How
【单选题】 Which sentence is correct?
①  Afer finishing her composition, she took up the translation exercise.
②  Afer finishing her composition, the translation exercise was taken up.
【单选题】 Which sentence is correct?
①  Hurrying to the classroom, no one was there.
②  Hurrying to the classroom, she saw nobody there.
【单选题】 Ill visit you whenever I will get the chance. Identify the mistake in the sentence.
①  visit
②  whenever
③  will
④  chance