甲有限责任公司(以下简称甲公司)2009年年初未分配利润800万元,盈余公积600万

题型:问答题

问题:

甲有限责任公司(以下简称甲公司)2009年年初未分配利润800万元,盈余公积600万元。本年实现净利润2000万元。经批准分别按照10%、10%、30%的比例计提法定盈余公积、任意盈余公积和分配现金股利。因扩大经营规模的需要,经批准,甲公司决定将资本公积300万元和盈余公积300万元转增资本。
要求:
(1)编制甲公司有关利润分配,资本公积、盈余公积转增资本的会计分录。
(2)计算甲公司2009年未分配利润及年末留存收益的金额。
(盈余公积和利润分配要求写明细科目,分录中的金额单位为万元)

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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汽车点烟器

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细直线表现的意义是()

A.强力

B.厚重

C.粗壮

D.细腻

题型:问答题

事故伤害程度中,重大伤亡事故是指一次死亡()

A.1~2人

B.3~9人

C.10~14人

D.15人以上

E.20人以上

题型:问答题

戏剧的内在本质有哪两点根本特征?

题型:问答题

During my elementary school years, I used to compare my mom with my best friend Tiffany’s mom.  

Tiffany’s mom always gave her lots of money to buy the most fashionable clothes and favorite food. Her mom allowed her to do anything she liked. I really admired Tiffany. My mom didn’t give me much pocket money and she always told me that I should behave myself. I was annoyed with her.

Whenever I didn’t get what I wanted, I would complain to my mom, Tiffany’s mom would give her that! I wish she were my mom. Every time, my mom would calmly say “Poor Tiffany”. I couldn’t understand her. “She shouldn’t be feeling sorry for Tiffany!” I thought. “She should be feeling sorry for me.”

One day, I couldn’t help saying to Mom, “Poor Tiffany? Lucky Tiffany! She gets everything she wants! Why do you feel sorry for her?” I burst out crying.

My mom sat down next to me and said softly. “Yes, I do feel sorry for her. I have been teaching you a lesson that she will never be taught.”

I looked up at her. “What are you talking about?”   

Mom said with care, “One day she will really want something. Maybe she’ll find out that she can’t have it. Her mother won’t always be around to give her money, and what’s more, money can’t buy everything.”  

It took some time, but I eventually understood my mom’s words. Now I am a happy and successful woman.   

小题1:During the author’s elementary school years, she __________.

A.wished that her mom were as good as Tiffany’s

B.went to school with Tiffany every day

C.usually compared her lesson with Tiffany’s

D.sometimes gave lots of money to Tiffany小题2:Why did the author’s mom always say “Poor Tiffany”? 

A.She felt sorry for Tiffany because Tiffany was poor.

B.She wanted to tell a lie to comfort the author.

C.She thought that Tiffany was spoiled by her mother.

D.She told the author this and wanted her to help Tiffany.小题3:What do we learn about the author’s mother? 

A.She was strict and taught the author to be independent.

B.She cared for other people’s children more than her own.

C.She thought that life lessons were as important as money.

D.She was so poor that she couldn’t give the author much money.小题4:What can we infer from the passage? 

A.The author was quite annoyed with her mother in the past.

B.The author’s mother felt sorry for Tiffany.

C.Tiffany’s mother took the author’s mother’s advice.

D.The author is thankful to her mother now.

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