甲投资公司2009年10月将2400万元投资于未公开上市的乙公司,取得乙公司40%的

题型:单项选择题

问题:

甲投资公司2009年10月将2400万元投资于未公开上市的乙公司,取得乙公司40%的股权。2012年5月,甲公司撤回其在乙公司的 全部投资,共计从乙公司收回4000万元。撤资时乙公司的累计未分配利润为600万元,累计盈余公积为400万元。则甲公司撤资应确认的投资资产转让所得 为( )。

A.0万元

B.400万元

C.1200万元

D.1600万元

考点:注册会计师税法注册会计师税法B卷真题2012年
题型:单项选择题

周围神经损伤后,为评价神经的修复情况,下列检查意义不大的是()。

A.电刺激检查

B.神经干叩击试验

C.肌电图检查

D.CT检查

E.神经传导速度检查

题型:单项选择题
Jerry stood up and looked at the crowd of people making their way through the station. He looked for the girl whose heart he knew, but whose face he    36  , the girl with the    37  . The story had begun twelve months before in a    38  . Taking a book off the shelf he found himself    39   by the notes penciled in the margin. The soft handwriting    40   a thoughtful soul and an insightful mind. In the front of the book, he discovered the    41   owner’s name, Rosanna.
During the next year the two grew to know each other through the    42   . Each letter was a seed falling on a fertile heart. The day finally came for their first    43   - 7:00 PM at the station.
A beautiful young woman was coming toward me, her    44  tall and slim. I started to walk toward her with delight, entirely forgetting to    45   that she was not wearing a rose. I    46  made one step closer to her, and then I saw Rosanna, a short and fat woman well past 40, was standing almost directly    47   the girl. The girl in the green suit was walking quickly away.
I felt   48   I was split in two, and there she stood. My fingers gripped the worn leather copy of the    49   that was to identify me to her. I knew this would not be     50  , something perhaps even better than love. I felt choked by the bitterness of my     51  . “I’m Jerry, and you must be Rosanna. I am so glad you could meet me; may I take you to    52  ?”
The woman’s face broadened into a big smile. “I don't know what this is about, son,” she answered,” but the young lady in the green suit who just    53   begged me to wear this rose on my coat. And she said    54  you were to ask me out to dinner, I should go and tell you that she is waiting for you in the big   55 across the street. She said it was some kind of test!”
小题1:
A.hadn’tB.wouldn’tC.couldn’tD.didn't
小题2:
A.rose B.flowerC.bookD.notes
小题3:
A.restaurantB.meeting room C.libraryD.station
小题4:
A.absorbed B.surroundedC.interestedD.burdened
小题5:
A.reactedB.reflected C.respondedD.repeated
小题6:
A.previous B.niceC.thoughtfulD.beautiful
小题7:
A.phoneB.telegramC.bookD.e-mail
小题8:
A.diningB.meetingC.walkingD.talking
小题9:
A.legsB.faceC.figure D.hair
小题10:
A.observeB.concludeC.notice D.say
小题11:
A.carefullyB.eagerlyC.luckilyD.easily
小题12:
A.behind B.pastC.overD.before
小题13:
A.as long asB.even thoughC.no matter howD.as though
小题14:
A.newspaperB.book C.magazineD.note
小题15:
A.a meetingB.happinessC.love D.a dinner
小题16:
A.reliefB.sorrowC.disappointment D.unwillingness
小题17:
A.a walkB.your homeC.a partyD.dinner
小题18:
A.went by B.called meC.came hereD.dropped in
小题19:
A.when B.supposing C.unlessD.since
小题20:
A.marketB.restaurant C.buildingD.library
题型:单项选择题

— I can't find my purse anywhere.

— You ____ have lost it while shopping. [ ]

A. may

B. can

C. should

D. would

题型:单项选择题

本大题要求判断所给出的条件能否充分支持题干中陈述的结论,阅读条件(1)和(2)后选择:

  • (A) 条件(1)充分,但条件(2)不充分.
  • (B) 条件(2)充分,但条件(1)不充分.
  • (C) 条件(1)和(2)单独都不充分,但条件(1)和条件(2)联合起来充分.
  • (D) 条件(1)充分,条件(2)也充分.
  • (E) 条件(1)和(2)单独都不充分,条件(1)和条件(2)联合起来也不充分.

不等式,|x-2|+|4-x|<S无解.
(1)S≤2; (2)S>2.

题型:单项选择题

下列可按生产领用量抵扣委托加工收回应税消费品已纳消费税的有()。

A.首饰厂将委托加工收回的已税玉珠抛光打孔串成玉珠项链

B.白酒厂将委托加工收回的已税酒精用于生产白酒

C.首饰厂将委托加工收回的已税蓝宝石戒面制成18K黄金镶嵌项坠

D.卷烟厂将委托加工收回的烟丝生产卷烟

E.企业以委托加工收回的已税润滑油为原料生产的润滑油

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