AS公司2007年3月1日购入A公司30万股股票作为可供出售金融资产,每股价格为6元

题型:单项选择题

问题:

AS公司2007年3月1日购入A公司30万股股票作为可供出售金融资产,每股价格为6元。5月20日收到A公司分派的上年现金股利4.5万元,股票股利15万股。收到分派的股利后,AS公司持有A公司股票每股成本为( )元。

A.4

B.6.00

C.3.90

D.5.85

考点:会计资格考试中级会计(会计实务)中级会计实务
题型:单项选择题
阅读理解
       We wanted to know how students at our school spend money. So we made some questions to ask
our classmates. First, we asked them how much money they spent in one month. Then we asked how
much money they spent for things like drinks, music, books, movies, computer games and other things.
Our math teacher helped us make a graph of our classmates' answers. Then we asked them to think of
their expenses last year. It was of course a bit harder, but we got their answers at last. We made another
graph and compared two graphs.
Drinks & Snacks19%(2006)    20%(2007)
CDs13%(2006)    11%(2007)
Books9%(2006)      11%(2007)
Movies15%(2006)    14%(2007)
Computer games11%(2006)    10%(2007)
E-mail & Phone calls10%(2006)    16%(2007)
Transportation14%(2006)    14%(2007)
Other9%(2006)       4%(2007)
1. What do students spend most of their money on?
A. Books.      
B. Computer games    
C. Movies.      
D. Drinks and snacks.
2. What does "expense" mean?
A. 出口        
B. 开支              
C. 昂贵的      
D. 零花钱
3. Which expense for 2007 was higher than 2006?

A. Movies      
B. Books.            
C. Other.        
D. Computer games.

题型:单项选择题

某公司2012年12月31日有关科目的余额如下表所示(单位:元)。

要求:根据上述资料,回答问题66-70小题。

该企业资产负债表中所有者权益合计()元。

A.1696700

B.1702200

C.1759700

D.1836200

题型:单项选择题

根据胎儿四维成像技术,图中结构为()

A.胎儿颜面部

B.胎儿上肢及背部

C.胎儿臀部

D.胎儿下肢

E.胎儿胸部

题型:单项选择题

欧式看涨期权允许持有者( )。

A.在到期日或到期日前卖出标的资产
B.在到期日或到期日前购买标的资产
C.在到期日卖出标的资产
D.在到期日购买标的资产

题型:单项选择题

某汽车厂(增值税一般纳税人)发生如下销售行为,不得开具增值税专用发票的有 ( )。

A.报关出口汽车200辆

B.代某橡胶厂销售轮胎600只

C.直接向消费者销售汽车100辆

D.销售一批免税货物

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