青深有限公司(以下简称青深公司)为增值税一般纳税企业,其适用的增值税税率为 17%。

题型:问答题

问题:

青深有限公司(以下简称青深公司)为增值税一般纳税企业,其适用的增值税税率为 17%。1998年与另外3个单位合资兴办甲企业,该企业注册资本总额为2 000 000元,青深公司持有30%的股份,其他3含单位持有的股份分别为25%、25%和20%。青深公司对甲企业长期股权投资有关经济业务如下。
(1)1998年1月1日,青深公司用原材料向甲企业投资,该批原材料的账面成本为500 000元,公允价值和计税价格均为600 000元。
(2)1998年12月31日,甲企业全年实现净利润600 000元。
(3)1999年3月15日,甲企业分配现金股利总额为300 000元,分配的股利已于当日以银行存款支付给各投资单位。
(4)1999年12月31日,甲企业全年发生亏损200 000元。
(5)2000年4月15日,青深公司将持有甲企业的全部股权投资转让,转让所得价款800 000元,该款项已收存银行。
要求:根据上述资料,编制青深公司有关的会计分录。

考点:会计资格考试中级会计(会计实务)中级会计实务
题型:问答题

患者,男,60岁。于一天内逐渐出现右侧上下肢无力及讲话不能。神经系统检查:右侧偏瘫,右偏身感觉减退,右侧偏盲,失语。临床诊断为脑血栓形成。闭塞的血管是()。

A.左侧大脑中动脉主干

B.左侧大脑中动脉豆纹动脉

C.左侧椎动脉

D.左侧颈外动脉

E.右侧大脑中动脉豆纹动脉

题型:问答题

Which of  the two cameras are you going to buy?

—I’ll buy      of them,so I can give one to my friend.

A.all

B.both

C.neither

D.either

题型:问答题

At a basic level, cloud computing is simply a means of delivering IT resources as ().Almost all IT resources can be delivered as a cloud service: applications, compute power, storage capacity, networking,programming tools,even communication services and collaboration ()。

Cloud computing began as large-scale Internet service providers such as Google,Amazon,and others built out their infrastructure. An architecture emerged: massively scaled, () distributed system resources,abstracted as virtual IT services and managed as continuously configured, pooled resources. In this architecture, the data is mostly resident on ()“somewhere on the Intemet”and the application runs on both the "cloud servers”and the user’s browser.

Both clouds and grids are built to scale horizontally very efficiently. Both are built to withstand failures of () elements or nodes. Both are charged on a per-use basis. But while grids typically process batch jobs, with a defined start and end point, cloud services can be continuous. What’s more, clouds expand the types ofresources available —— file storage, databases, and Web services —— and extend the applicability to Web and enterprise applications.

At a basic level, cloud computing is simply a means of delivering IT resources as ().

A.hardware

B.computers

C.services

D.software

题型:问答题

公众的微观心理定势有()、晕轮效应、移情效应和经验效应等。

A.首因效应

B.后因效应

C.前因效应

D.成见效应

题型:问答题

何谓作物的产量构成因素及其补偿作用,以禾谷类作物为例说明之。

更多题库