某国有企业经批准改组为股份制企业,改组前资产、负债及所有者权益账面余额及评估确认的价

题型:问答题 论述题

问题:

某国有企业经批准改组为股份制企业,改组前资产、负债及所有者权益账面余额及评估确认的价值如下

所得税税率为33%,核定股本总额为2000万元,股份总额为2000万股,每股1元。

[要求]

1.编制评估结果处理的会计分录,并编制调整后的科目余额表(保留整数);

2.计算核企业应折合的股份数及对外发行的股份数;

3.编制结束旧账、另立新账的会计分录。

 

考点:注册资产评估师财务会计2000年注册资产评估师考试《财务会计》真题
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阅读理解。

Dear John,

       Thank you very much for your letter. I am glad that you enjoyed your holiday with me. We enjoyed

having you and your sister here. We hope that you will both be able to come again next year. Perhaps

you'll be able to stay longer next time. A week is not really long enough, is it? If your school has five

weeks' holiday next year, perhaps you will be able to stay with us for two or three weeks.

       We have been back at school three weeks now. It feels like three months! I expect that you are both

working very hard now because you are in Grade Two now. Tom and Ann won't be in Grade Two until

2007. They went for a picnic yesterday but I didn't go with them, because I hurt my foot and I couldn't

walk very well. They went to an island and enjoyed themselves there.

       Tom, Ann and I send our best wishes to you. We hope to see you soon.

                                                                                                                                            yours,

                                                                                                                                        Michael

1. Who stayed with Michael for a holiday?

    ________________________________

2. How long did their holiday last for?

    ________________________________

3. From the sentence "It feels like three months!", we

    know that Michael has no interest in learning, right?

    ________________________________

4. Who will be in Grade Two in 2007?

    ________________________________

5. Why didn't Michael go to the island for a picnic yesterday?

    ________________________________

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LAA

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冲压弯头的弯曲半径应不少于( )。

A.管子外径

B.管于中径

C.管子内径

D.公称直径

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13.07与8.33这两个数,它们的差比和少多少?

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共价键、离子键和分子间作用力是物质间的不同作用力,下述物质中只含上述一种作用力的是(  )

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C.氢氧化钠

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