某企业2014年1月1日取得B公司10%的股权,采用成本法核算,实际支付价款1200

题型:单项选择题

问题:

某企业2014年1月1日取得B公司10%的股权,采用成本法核算,实际支付价款1200万元。4月1日B公司宣告派发2013年现金股利100万元,当年B公司经营获利600万元。2014年年末企业的长期股权投资账面余额为()万元。

A.1180

B.1200

C.1220

D.1240

考点:初级会计资格第一章资产第一章资产题库
题型:单项选择题

影响房地产价格的金融政策主要是房地产信贷政策,包括()等。

A.严格控制或适度放松房地产开发、购房贷款

B.上调或下调金融机构存款基准利率

C.提高或降低最低购房首付款比例

D.提高或降低最高房地产抵押贷款成数

E.延长或缩短最长购房贷款期限

题型:单项选择题

Getting away for a short time always seems like a great idea—until you have to pack. 小题1:The rule is: pack light. Here are some tips to help you pack.

1. Make a list. Think of what you need from your head to your toes. 小题2:When you’ve done this once, it’ll be easier next time.

2. Consider buying small-size samples of shampoo, toothpaste, and other items at your local drugstore. You can reuse the plastic containers next time you go away too.

3. Choosing which clothes to bring is probably the hardest packing decision to make. Think once again from head to toe — hat, shirts, jeans, sneakers, etc. Once you’ve picked out what you want to bring, think carefully. Do you really need that extra pair of jeans? If so, fine.小题3:Don’t try to fool yourself. You are the one who will be left holding the bag.

4. Weather is an important factor in your packing. If it’s cold, you could wear a jacket, a - sweater, a regular shirt, and a T-shirt. Putting them on will keep you warm. 小题4:Remember how much easier it will be to carry your bag! As for shoes, you may want to call ahead to see if dress shoes are necessary. If so, one pair will be enough, along with one pair of comfortable shoes.

Remember that it is you who have been invited somewhere, not your things.小题5:So, do it right—pack light.

A.Mixing and matching is a smart and easy way to lighten your load.

B.But packing won’t be a problem if you remember one simple rule.

C.You will have an easier time if you’re weighed down.

D.But make sure they’re really worth the extra weight.E. It’s best to bring these things with you.

F. And it’ll leave more room in your bag.

G. Keep the list for future reference.

题型:单项选择题

税款的征收方式,桉照不同标准划分时,可以分为多种不同的方式。以下选项均是按应纳税额的计算方法分类的方式是( )。

A.查账征收、查验征收、委托代征税款、强制征收

B.查账征收、查验征收、查定征收、定期定额征收

C.查定征收、定期定额征收、委托代征税款、税务机关强制征收

D.查验征收、查定征收、定期定额征收、邮寄纳税

题型:单项选择题

解决内存碎片的通常的手法,是把所有的空闲区合并成一片连续区域,这一过程称为 ________。

A.合并

B.内存回收

C.紧凑

D.碎片整理

题型:单项选择题

物理电阻率和电导率互为()关系。

A、正比

B、对数

C、倒数

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