【单选题】【消耗次数：1】
下列审计程序是为了证实实收资本的真实性的有（ ）。
①
审查出资形式的合法性
②
查明溢价发行的溢价收入扣除发行费用的余额是否全部记入资本公积账户
③
查明房屋、建筑物的产权是否属于投资者
④
检查实收资本是否在资产负债表和所有者权益变动表中单项列示
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相关题目
【单选题】
为证实被审计单位按照原出资比例将资本公积转增资本的合法性，审计人员应实施的审计程序是（ ）。
①
查明有无企业权力机构的正式决议
②
审查投资者追加资本时，投入资本转为实收资本与资本公积比例的合理性
③
观察实收资本和资本公积的账务处理流程
④
询问财会人员是否存在其他转增资本的情况
【单选题】
下列各项中，应列入资产负债表“资本公积”项目的是（ ）。
①
注销库存股时，回购价格低于面值的，其账面余额与所冲减股本的差额
②
交易性金融资产发生的公允价值变动
③
被投资企业宣告发放的现金股利
④
企业利润的分配
随机题目
【单选题】
Which of the following did the Sad Young Men enjoy?
①
the Babbitts
②
Victorian gentility
③
Bohemianism and eccentricity
④
The hypocritical do-goodism of Prohibition
【判断题】
The slightest mention of the decade after the First World War brings nostalgic recollections to both the middle-age and the young.
①
正确
②
错误
【判断题】
After the young people returned home, they developed a sudden bewildering world-weariness their relatives understood.
①
正确
②
错误
【判断题】
After the First World War, the United States was no longer isolated in either politics or tradition.
①
正确
②
错误
【判断题】
In 1916-1917, military service was considered a romantic occupation because the young men of college age at that time knew nothing of modern warfare.
①
正确
②
错误
【判断题】
The true intellectuals left for Europe forever because they were not satisfied with their native country.
①
正确
②
错误
【单选题】
No aspect of life in the Twenties has been more commented upon and sensationally romanticized than _________.
①
the native Fourth-of-July bombast
②
the rejection of Victorian gentility
③
the expatriation of the true intellectuals
④
The so-called Revolt of the Younger Generation
【单选题】
“The Sad Young Men” actually refers to _________.
①
the lost generation
②
the angry young men
③
Beat generation
④
the war profiteers