甲公司于2007年4月1日购入乙公司普通股4 000 000股,每股面值1元,实际支

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问题:

甲公司于2007年4月1日购入乙公司普通股4 000 000股,每股面值1元,实际支付价款共10 080 000元,另支付佣金、手续费等120 000元,占乙公司有表决权资本的10%,甲公司用成本法核算对乙公司的股票投资。2007年4月10日乙公司宣告派发现金股利 4 000 000元,2007年5月10日乙公司支付现金股利;2007年乙公司净利润为800 000元 (假定利润均衡发生),未宣告派发现金股利;2008年发生亏损400 000元;2009年1月20日甲公司将上述股票转让2 000 000股,实得款项7 200 000元。
要求:
(1)编制2007年4月1日投资时的会计处理;
(2)编制2007年4月10日乙公司宣告派发现金股利的会计处理;
(3)编制2007年5月10日收到股利时的会计处理;
(4)编制2009年1月20日转让部分股票的会计处理。

考点:会计资格考试初级会计(会计实务)初级会计实务
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关于尿素酶试验,叙述错误的是()

A.是一种氨基酸代谢试验

B.分解底物是尿素

C.常用尿素培养基

D.阳性时培养基变酸性

E.是肠道杆菌科细菌鉴定时常用试验

题型:问答题

无论是孕妇还是儿童使用过量抗生素都可能伤害到儿童的()神经。

题型:问答题

保险凭证是一种简化了的保险单,其法律效力与保险单相比( )。

A.高于保险单的法律效力

B.两者相同

C.低于保险单的法律效力

D.按法律规定相同,在实践中稍弱

题型:问答题

Please be advised that Nairobi like any other large city has a security and crime problem. However, if you observe the following simple guidelines you will have a trouble-free stay here:

1. Do not wear a money belt. This makes you an instant target.

2. Cameras of all kinds are a favourite with snatchers. Feel free to use them within the Starehe Campus and the hotel grounds but not in the streets.

3. Ladies’ handbags are also a regular snatch. Avoid carrying one, and if you must, be alert and hold on to it tightly.

4. Jewellery and even glasses with valuable frames are also often targeted. Bear this in mind.

5. When in a vehicle keep the doors always locked, and the windows only slightly open — especially at traffic lights, junctions and in slow moving traffic.

6. Beware of street children, their begging often quickly transforms into something more unpleasant.

7. Stay with the main party all the time, and avoid wandering off on your own.

8. Finally, the best defence is to be alert at all times and conscious of your environment. Should you have any problem or need help at any hour of the day or night, call any of the following and they will do their best for you:

Office fixed, home fixed and mobile phones

● Kenndy Hongo 763856 761221 763182 761294

● Fred Okono 761221 764988 604490

● Edwin Otieno 761221 761642 763011 701279

64. This selection must be delivered by _______.

A. the Nairobe city government

B. the police of the Nairobe Airport

C. the organizer of the seminar (研讨会)

D. Kennedy Hong, a detective

65. After reading this notice, visitors to Nairobe might gain an impression that _______.

A. Fred Okono and his fellow workmates are very kind and helpful

B. Nairobe is a large city which is very developed

C. the crime problem is very serious in the city of Nairobe

D. they should not have paid a visit to Nairobe, and should buy a ticket back immediately

66. The notice tells us that _______.

A. something unpleasant could happen to you if you use a camera during the seminar

B. ladies must not wear a handbag or any jewellery

C. in the hotels of Nairobe, it might be dangerous to stay in a single room

D. everything will be OK if you always watch out and are clear about the surroundings

题型:问答题

M1受体阻断剂是()。

A.毛果芸香碱

B.阿托品

C.碘解磷定

D.六甲双铵

E.哌仑西平

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