2007年1月2日,A公司以银行存款600万元对D公司投资,持有D公司股权的50%,

题型:单项选择题

问题:

2007年1月2日,A公司以银行存款600万元对D公司投资,持有D公司股权的50%,具有重大影响。D公司可辨认净资产公允价值总额为1000万元。2007年3月2日,D公司宣告分配2006年现金股利100万元,2007年乙企业实现净利润3000万元,假定取得投资时点被投资单位各资产公允价值等于账面价值,双方采用的会计政策、会计期间相同。则2007年末A公司“长期股权投资”的账面余额是( )万元。

A.450

B.2050

C.600

D.550

考点:会计资格考试初级会计(会计实务)初级会计实务
题型:单项选择题

Only through _______ talks can we build trust and only through cooperation can we create ________ win-win economic situation.

A.\ ; a

B.the ; the

C.\ ; the

D.the ; a

题型:单项选择题

腊八粥的主要材料是()

A.谷类

B.面粉

C.杂粮

D.干果类

题型:单项选择题

基层混合料的无侧限抗压强度,根据现场按不同材料(水泥、粉煤灰、石灰)剂量,采用不同拌合方法制出的混合料,按最佳含水量和计算得的干密度制备试件,进行()天无侧限抗压强度判定。

A.1

B.3

C.7

D.28

题型:单项选择题

"It’s no use, Mum," said Johnny. "I’m just no good at dancing."

"You’ve got to keep trying. Tonight will be (1) , dear. Try a turn with that pretty Lisette. "

Johnny (2) . Every Saturday night used to be the best of the week. He and his parents went to the (3) at the Club, where his hero, Alcide, played the accordion with the band. But lately everything had changed. Now that Johnny was older, he was (4) to dance with a girl!

(5) Johnny and his parents arrived at the Club, music had already started. Johnny got up his (6) to approach Lisette. "May I have this dance" Johnny asked. "That’s all right."said Lisette. Johnny struggled to keep up with Lisette’s (7) steps, but he was always one beat behind her. Then Johnny heard his friend Pierre say, "Look! Johnny has two left feet!" (8) burst from the crowd. Johnny (9) and ran outside, determined never to go to another dance.

The next Saturday, Alcide (10) to Johnny’s house for some potatoes. He happened to hear Johnny playing the accordion. Alcide’s eyes (11) . "Bring that accordion and play some songs tonight," Alcide said. Then he drove off, leaving Johnny staring open mouthed (12) him.

At the Club, Johnny scanned the crowd for Lisette and (13) her. The band played for a long time before Alcide said, "Dear friends, I got a (14) for you tonight. Young Johnny is going to join us!" (15) , Johnny stepped up on the platform, his eyes on the floor. He began to play, and the band (16) behind him. When the song ended, he heard cheers. Johnny kept playing until the dance was (17) . "You did a fine job tonight. Play with us again next Saturday night, " Alcide said. "Yes, sir! " said Johnny. (18) he went outside, Johnny saw Lisette and her friends near the door. Lisette stepped (19) , smiling. "You played really good tonight!" she said."Thank you," Johnny blushed. As he walked on, Pierre (20) moved out of the way for him to pass.Johnny patted his accordion. Come to think of it, in his whole life, he had never once seen Alcide out on the dance floor.

15().

A.Struggling

B.Trembling

C.Wandering

D.Whispering

题型:单项选择题

X企业销售产品,价款共计40万元(不考虑增值税),其中以银行存款方式收取款项30万元,其余10万元记为应收账款,这项业务涉及的全部账户包括应收账款和主营业务收入。

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