皮皮学，免费搜题
登录
搜题
【单选题】
2018年1月至6月,甲上市公司发生的交易性金融资产业务如下: ( 1)1月1日,向A证券公司划出投资款1200万元,款项已通过开户行转入A证券公司银行账户。 ( 2)1月2日,委托A证券公司购入B上市公司股票100万股,每股8元(其中包含已宣告但尚未发放的现金股利0.5元/股),另发生相关的交易费用10万元,并将该股票划分为交易性金融资产核算。 ( 3)2月1日,收到B公司发放的支付价款当中包含的现金股利,款项存入银行。 ( 4)3月31日,该股票在证券交易所的收盘价格为每股7.90元。 ( 5)6月10日,将所持有的该股票全部出售,取得价款850万元,已存入银行。 要求:根据上述资料,不考虑其他相关因素,分析回答下列问题。(答案中金额单位用万元表示) ( 1)甲上市公司向A证券公司划出投资款的会计分录为( )。
A.
借：其他货币资金 —外埠存款　　　　　　　　　　　1200 贷：银行存款 1200
B.
借：其他应收款 1200 贷：银行存款 1200
C.
借：其他货币资金 —存出投资款　　　　　　　　　　1200 贷：银行存款 1200
D.
不需进行会计处理
拍照语音搜题，微信中搜索"皮皮学"使用
参考答案：
参考解析：
知识点：
.
..
皮皮学刷刷变学霸
举一反三
【多选题】对于离散式生产类型,以下哪些表述是正确的?
A.
各零件的加工装配过程彼此是独立的
B.
产品是由许多零部件构成的
C.
整个产品的生产工艺是离散的
D.
机械制造、电子设备制造行业的生产过程均属这一类型
E.
加工装配型生产管理并不属于该种类型
查看完整题目与答案
【判断题】加工装配式生产是离散型生产
A.
正确
B.
错误
查看完整题目与答案
【单选题】When will an auditor express an opinion containing the phrase “except for”? ( )
A.
When the client refuses to provide for a probable income tax liability that is very material, or so material
B.
when there is a high degree of uncertainty associated with the client company’s future
C.
When he or she did not perform procedure sufficient to form an opinion on the valuation of accounts receivable which are material
D.
When the auditor is basing his or her opinion in part on the work done by another auditor
查看完整题目与答案
【单选题】When analyzing the various types of opinions that the auditor can issue,
A.
an adverse opinion must contain the phrase "except for" in the opinion paragraph.
B.
an adverse opinion can only be issued when there is a lack of knowledge by the auditor.
C.
a disclaimer of opinion can be issued for material or immaterial misstatements.
D.
a qualified opinion report can be used only when the auditor concludes that the overall
查看完整题目与答案
【简答题】When will an auditor express an opinion containing the phrase “except for”? ( )A. When the refuses to provide for a probable income tax liability that is very material, or so material B. whe...
查看完整题目与答案
【单选题】Which of the following statements is correct concerning an auditor's use of the work of a specialist?
A.
The auditor need not obtain an understanding of the methods and assumptions used by the specialist.
B.
The auditor may not use the work of a specialist in matters material to the fair presentation of the financial statements
C.
The reasonableness of the specialist's assumptions and their applications are strictly the auditor’s responsibility
D.
The work of a management specialist who has a contractual relationship with the client may be acceptable under certain circumstances
查看完整题目与答案
【单选题】When analyzing the various types of opinions that the auditor can issue,
A.
an adverse opinion must contain the phrase "except for" in the opinion paragraph.
B.
an adverse opinion can only be issued when there is a lack of knowledge by the auditor.
C.
a disclaimer of opinion can be issued for material or immaterial misstatements.
D.
a qualified opinion report can be used only when the auditor concludes that the overall financial statements are fairly stated.
查看完整题目与答案
【单选题】为了获得原生苷,常用的提取方法是
A.
热水提取
B.
冷水提取
C.
乙醚提取
D.
酸水提取
查看完整题目与答案
【判断题】加工装配式生产是离散型生产
A.
正确
B.
错误
查看完整题目与答案
【简答题】按生产工艺特征分类可以把各种生产过程分为工艺过程连续的流程生产型和工艺过程离散的加工装配型。采掘、冶炼和化学工业都是属于( )式的生产,机械制造、电子设备制造行业均属( )式生产。
查看完整题目与答案
相关题目：
【多选题】对于离散式生产类型,以下哪些表述是正确的?
A.
各零件的加工装配过程彼此是独立的
B.
产品是由许多零部件构成的
C.
整个产品的生产工艺是离散的
D.
机械制造、电子设备制造行业的生产过程均属这一类型
E.
加工装配型生产管理并不属于该种类型
查看完整题目与答案
【判断题】加工装配式生产是离散型生产
A.
正确
B.
错误
查看完整题目与答案
【单选题】When will an auditor express an opinion containing the phrase “except for”? ( )
A.
When the client refuses to provide for a probable income tax liability that is very material, or so material
B.
when there is a high degree of uncertainty associated with the client company’s future
C.
When he or she did not perform procedure sufficient to form an opinion on the valuation of accounts receivable which are material
D.
When the auditor is basing his or her opinion in part on the work done by another auditor
查看完整题目与答案
【单选题】When analyzing the various types of opinions that the auditor can issue,
A.
an adverse opinion must contain the phrase "except for" in the opinion paragraph.
B.
an adverse opinion can only be issued when there is a lack of knowledge by the auditor.
C.
a disclaimer of opinion can be issued for material or immaterial misstatements.
D.
a qualified opinion report can be used only when the auditor concludes that the overall
查看完整题目与答案
【简答题】When will an auditor express an opinion containing the phrase “except for”? ( )A. When the refuses to provide for a probable income tax liability that is very material, or so material B. whe...
查看完整题目与答案
【单选题】Which of the following statements is correct concerning an auditor's use of the work of a specialist?
A.
The auditor need not obtain an understanding of the methods and assumptions used by the specialist.
B.
The auditor may not use the work of a specialist in matters material to the fair presentation of the financial statements
C.
The reasonableness of the specialist's assumptions and their applications are strictly the auditor’s responsibility
D.
The work of a management specialist who has a contractual relationship with the client may be acceptable under certain circumstances
查看完整题目与答案
【单选题】When analyzing the various types of opinions that the auditor can issue,
A.
an adverse opinion must contain the phrase "except for" in the opinion paragraph.
B.
an adverse opinion can only be issued when there is a lack of knowledge by the auditor.
C.
a disclaimer of opinion can be issued for material or immaterial misstatements.
D.
a qualified opinion report can be used only when the auditor concludes that the overall financial statements are fairly stated.
查看完整题目与答案
【单选题】为了获得原生苷,常用的提取方法是
A.
热水提取
B.
冷水提取
C.
乙醚提取
D.
酸水提取
查看完整题目与答案
【判断题】加工装配式生产是离散型生产
A.
正确
B.
错误
查看完整题目与答案
【简答题】按生产工艺特征分类可以把各种生产过程分为工艺过程连续的流程生产型和工艺过程离散的加工装配型。采掘、冶炼和化学工业都是属于( )式的生产,机械制造、电子设备制造行业均属( )式生产。
查看完整题目与答案