对不可撤销现金股利,对于预计未来不可解锁限制性股票持有者,上市公司应分配给限制性股票

题型:单项选择题

问题:

对不可撤销现金股利,对于预计未来不可解锁限制性股票持有者,上市公司应分配给限制性股票持有者的现金股利应当计入()。

A、当期资产

B、当期费用

C、当期负债

D、当期权益

考点:会计继续教育注册会计师继续教育注册会计师继续教育题库
题型:单项选择题

阅读下面短文,在标有序号的空白处填入一个适当的词,或填入括号中单词的正确形式,并将答案写在答题纸上。(共10小题;每小题1分,满分10分)

One night, Mrs. Riley was walking along a dark street. She was carrying her handbag in one   小题1:  and a plastic carrier bag in the other. There was  小题2: else in the street except two youths. They were standing in a dark shop doorway. One of them was very tall with fair hair; the other was short and fat with a beard and moustache.

The youths waited  小题3: a few moments, and then ran quickly and quietly towards Mrs. Riley. The tall youth held her from 小题4:  while the other youth tried to snatch her handbag.

Suddenly, Mrs. Riley  小题5: (throw) the tall youth over her shoulder. He crashed into the other youth and they   小题6: landed on the ground. Without   小题7: (speak), Mrs. Riley hit both of them on the head with her handbag, and walked calmly 小题8:.

The two  小题9:  (surprise) youths were still sitting on the ground when Mrs. Riley crossed the 小题10: towards a door with a lighted sign above it. Mrs. Riley paused, turned round, smiled at the youths and walked into the South West London Judo Club.

题型:单项选择题

下列各项中,应借记“营业外支出”科目的有()。

A.出售无形资产净损失

B.矿产资源补偿费

C.公益性捐赠支出

D.诉讼费

题型:单项选择题

下列关于Windows 2003系统下WWW服务器安装的配置的描述中,错误的是______。

A.在一台服务器上可构建多个网站
B.在Windows 2003中添加操作系统组件IIS就可实现Web服务
C.在Web站点的主目录选项卡中,可配置主目录的读取和写入等权限
D.Web站点必须配置静态的IP地址

题型:单项选择题

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