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正确
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错误
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【简答题】An organisation's asset register shows a carrying amount of $145,600. The non-current asset account inthe nominal ledger shows a carrying amount of $135,600. The difference could be due to a disposeda...
【单选题】某企业2019年1月1日所有者权益构成情况如下:实收资本1 000万元,资本公积600万元,盈余公积300万元,未分配利润200万元。本年净利润为1 000万元,按10%计提法定盈余公积,按5%计提任意盈余公积,以未分配利润宣告发放现金股利80万元,资本公积转增资本100万元。下列有关所有者权益表述正确的是( )
A.
2019年12月31日可供分配利润为1 000万元
B.
2019年12月31日资本公积为700万元
C.
2019年12月31日未分配利润为970万元
D.
2019年12月31日留存收益总额为970万元
【判断题】China has been No. 1 in attracting investment among developing countries for several years.
A.
正确
B.
错误
【单选题】An organisation's asset register shows a carrying value of $145,600. The non-current asset account in the nominal ledger shows a carrying value of $135,600. The difference could be due to a disposed a...
A.
Asset with disposal proceeds of $15,000 and a profit on disposal of $5,000
B.
Asset with disposal proceeds of $15,000 and a carrying value of $5,000
C.
Asset with disposal proceeds of $15,000 and a loss on disposal of $5,000
D.
Asset with disposal proceeds of $5,000 and a carrying value of $5,000
【单选题】某企业 2018 年 1 月 1 日所有者权益构成情况如下 : 实收资本 1500 万元,资本公积 100 万元,盈余公积 300 万元,未分配利润 400 万元。 2018 年度实现利润总额为 600 万元,企业所得税税率为 25% 。提取盈余公积 45 万元,向投资者分配现金股利 200 万元,本年内以资本公积转增资本 50 万元,投资者追加现金投资 30 万元假定不存在纳税调整事项及其他因素...
A.
600
B.
650
C.
680
D.
700
【单选题】甲企业2010年成立,当年实收资本和资本公积之和为300万元;2011年进行减资,实收资本和资本公积之和为200万元;2012年盈利,盈余公积转增资本,实收资本和资本公积之和为350万元。企业以前年度均已按规定贴花,此记载资金的营业账簿2012年应缴纳的印花税是______。
A.
0元
B.
250元
C.
750元
D.
1750元
【单选题】The accounting items are divided into four categories of Asset' Liability, Joint Asset and Liability, Loss and Income.
A.
Right.
B.
Wrong.
C.
Doesn't say.
【单选题】2007年1月1日企业所有者权益情况如下:实收资本200万元,资本公积17万元,盈余公积60万元,未分配利润23万元。当年以资本公积15万元,盈余公积20万元和未分配利润15万元转增资本50万元;当年净利润20万元,按10%的比例提取盈余公积,宣告分配现金股利10万元。年末留存收益的数额是(    )万元。
A.
310    
B.
58
C.
18    
D.
20
【单选题】The carrying amount of an asset is equal to the
A.
asset's fair value less its cost.
B.
asset’s cost less depreciation expense.
C.
replacement cost of the asset.
D.
asset's cost less accumulated depreciation.
【单选题】The usual order for the asset section of a classified balance sheet is:
A.
Plant assets, intangible assets, long-term investments, current assets.
B.
Long-term investments, current assets, plant assets, intangible assets.、
C.
Current assets, long-term investments, plant assets, intangible assets.
D.
Intangible assets, current assets, long-term investments, plant assets.
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