甲股份有限公司(以下简称甲公司)2009年1月1日的股本为42000万股,每股面值1

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问题:

甲股份有限公司(以下简称甲公司)2009年1月1日的股本为42000万股,每股面值1元,“资本公积——股本溢价”科目贷方余额为11200万元,“盈余公积——法定盈余公积”科目贷方余额为16880万元。“利润分配——未分配利润”借‘方余额为410万元。2009年度,甲公司发生部分业务如下:
(1)公司以盈余公积410万元弥补年初未弥补亏损。
(2)经股东大会批准,以银行存款回购本公司发行的股票2000万股。回购时,每股股票回收价为7.56元。
(3)注销本公司已回购的全部库存股。
(4)当年,公司实现净利润1790万元,公司以盈余公积和当年实现净利润向股东分配现金股利2000万元。
[要求]编制甲公司2009年度以盈余公积弥补亏损、回购并注销库存股、向股东分配现金股利的会计分录。

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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Clearness of______is more important than beauty of language.

A.words

B.way

C.manners

D.statement

题型:问答题
已知水果店里有苹果40千克,梨是苹果的
3
4
,同时梨又是橘子的
6
7
,水果店里有橘子多少千克?
题型:问答题

Don't drink ____ water. There is no washroom on the bus.

[      ]

A. too much

B. much too

C. too many

D. many too

题型:问答题

B The Culture Debate in the US:Whose Culture Is This ,Anyway 美国的文化辩论:空间是谁的文化?
Part of the debate about culture revolves around issues of perspective and ownership. Within a nation such (1) the United States—a nation whose cultural heritage includes elements from every corner of the world (2) are a great many perspectives coexisting and intertwining in the cultural fabriC.When we all ask (3) as individuals, "what belongs to me, to my culture " we are rewarded with a spectacular variety of (4) ; in this way, different perspectives and ownership of different cultural traditions enriches everyone. But when we ask " (5) belongs to us, to our culture " we ask a much harder question. Do the people of the (6) States, or of any culturally complex human society, necessarily share common cultural elements If so, who gets (7) decide what those elements are
This debate is a crucial one in many cultures throughout the world (8) . In the US, the debate promises to impact the way we educate our children—that is, (9) manner and shape in which culture reproduces itself—and the way we write our laws. In (10) countries, equally crucial issues are at stake.
For many people, what is at stake is the character (11) US national identity. Hirsch argues that this identity needs to become less culturally fragmented; others, like Walker, (12) that the national character gets its strength from cultural diversity, from the freedom (at home and in (13) ) to celebrate, honor, and reproduce different cultural traditions. Those who take this latter view follow the reasoning (14) Shweder, arguing that we need to accept that there are multiple valid cultural perspectives and that two (15) perspectives can both be valid even though they might contradict one another.
Recognize that the position you (16) in this debate about culture—whatever position you take—is a political one with implications (17) what we should value, what we should praise, what we should accept, what we should teach. When (18) reflect on this debate, when you contribute your own voice to the discussion, try to be (19) of the implications that follow from your position. When you listen to the voices of others, try to (20) with awareness, deciding for yourself what is at stake and how their positions relate to your own.

题型:问答题

广泛存在于家畜、家禽肠道及内脏的病原体是()

A.大肠埃希菌

B.沙门菌

C.金葡菌

D.蜡样芽孢杆菌

E.副溶血性弧菌

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