甲企业以银行存款386万元投资取得乙企业发行在外的股票,并将其划分为可供出售金融资产

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问题:

甲企业以银行存款386万元投资取得乙企业发行在外的股票,并将其划分为可供出售金融资产,支付的价款中含0.45万元的交易费用和25万元已宣告尚未发放的现金股利。则甲企业计入“可供出售金融资产——成本”科目的金额应为( )万元。

A.386

B.361

C.385.55

D.360.55

考点:会计资格考试初级会计(会计实务)初级会计实务92
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From school to band practice, the Venturi Eclectic is an Earth-friendly way to get where you want to go. This battery-powered, zero-emission (meaning it doesn't pollute the air) vehicle runs mainly on renewable energy. Solar panels on the Eclectic's roof absorb sun rays when you're driving. On windy days, you can connect a machine to the car's roof that collects energy from the wind while you're parked. The Eclectic's top speed is 28 miles an hour; the battery lasts for 31 miles before it needs to be recharged. Zipping (迅速行进) around the neighborhood has never been better.

Here's an eco-friendly way to tell time: Simply fill the Bedol Water-powered Clock's tank (箱) with water, add some lemon juice, and the clock will display the time without the need for environmentally harmful batteries. There are two sets of metal electrodes(电极) inside the water tank. Water contains ions (离子) that carry negative and positive charges. These ions complete a charge between the electrodes, creating enough energy to power the clock. Just refill the tank every few weeks, and this clock will keep on ticking.

You’re having a blast at your friend’s birthday party. But when it's time to bring out the cake, everyone crowds around, blocking your view. No worries. Throw the Triops into the air, and this clever camera catches the view from above. The Triops can take three pictures at once, each from different angles. You can also record sounds and command the Triops to start shooting (拍摄)whenever it hears that noise. That's one smart camera.

小题1:According to the passage, the Venturi Eclectic      .

A.is popular with businessmen

B.is suitable for a long trip

C.has only a little gas emission

D.can turn wind into energy小题2:What is the common characteristic of the Venturi Eclectic and the Bedol Water-powered Clock?

A.They don't need batteries.

B.They can be powered by water.

C.They are difficult to operate.

D.They are environmentally friendly.小题3:The underlined phrase “having a blast” in the last paragraph probably means      .

A.looking at a picture

B.recording sounds

C.enjoying yourself

D.blowing out a candle

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与藻酸盐印模材比较,硅橡胶印模材具有如下优点,除了()

A.体积稳定

B.储存期长

C.强度好

D.弹性好

E.可重复使用

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开放档案

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请根据“给定资料6”提到中小企业发展要“把解决当前困难和谋求长远发展结合起来”。请参考“给定资料”,围绕“中小企业发展的现状与未来”这一主题,写一篇文章。
[要求]
1.自选角度,立意明确,有思想性;
2.联系实际,不拘泥于“给定资料”;
3.内容充实,语言畅达;
4.总字数800~1000字。

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天然孳息,()当事人另有约定的,按照约定。

A.所有权人取得

B.用益物权人取得

C.所有权人和用益物权人共同取得

D.既有所有权人又有用益物权人的,由用益物权人取得

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