皮皮学，免费搜题
登录
搜题
【简答题】
甲公司2015年4月20日购买东方股份有限公司发行的股票1 000万股准备长期持有,股份有限公司股份30%。每股买入价为6.1元,其中含有已经宣告但尚未发放的现金股利0.1元,另外,购买该股票时发生有关税费60万元,款项已由银行支付。2014年12月31日,东方股份有限公司的所有者权益的账面价值(与其公允价值不存在差异)20 000万元。4月30日,收到现金股利存入银行。2016年东方股份有限公司实现扭亏为盈,实现净利润100万元。2017年东方股份有限公司实现净利润600万元。2018年5月15日,东方股份有限公司宣告发放现金股利,每10股派发0.6元。2018年5月26日,收到现金股利存入银行。2018年东方股份有限公司可供出售金融资产的公允价值增加了300万元。2019年1月20日,出售东方股份有限公司的所有股票,每股出售价为7元,款项已经收存银行。 要求:根据上述描述编制相应的会计分录。
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
【单选题】What is the current situation?
A.
Drug cartels gave up the attack.
B.
No evidence is provided to support the charge.
C.
Nahum Acosta is released now.
D.
The President canceled the travel plan.
【单选题】Cartels are thought to be inherently unstable because:
A.
the costs of enforcing cartel agreements are very low.
B.
each cartel member can privately profit from increasing production beyond agreed-upon levels.
C.
customers force cartel members to increase production and reduce prices.
D.
cartel agreements are legally binding and can be upheld in court.
【单选题】OPECs announcement about the cartels promise to add more barrels to production______
A.
is not only good news for OPEC, but good news for the New York Mercantile Exchange as well
B.
has been dismissed by the Market
C.
is the main reason the OPEC ministers took jets back home
D.
proves that OPEC has lost its power to control the Market
【单选题】Cartels usually succumb to divisive forces caused by:
A.
stringent enforcement of a cartel agreement.
B.
the similarity of production costs across member firms.
C.
members cheating by giving secret discounts.
D.
insufficient profits compared to independent operations.
相关题目：