【多选题】长期股权投资采用权益法核算时,影响其账面价值的有
【多选题】企业当年实现净利润100万元,年末董事会决定向投资者分配利润5万元,按10%提取盈余公积,则相关的会计分录有( )。
A.
借:利润分配 50000 贷:应付股利 50000
B.
借:应付股利 50000 贷:本年利润 50000
C.
借:利润分配 100000 贷:盈余公积 100000
D.
借:利润分配 95000 贷:盈余公积 95000
【简答题】 企业当年实现净利润100万元,按25%的所得税税率计算,本年度应缴所得税为25万元,则该项经济业务涉及到的账户有 A.应交税费 B.营业税金及附加 C.应交所得税 D.所得税费用
【单选题】Most drivers ought not to drink at all at lunch time because _______.
A.
alcohol will be less potent after lunch
B.
a pint of beer at lunchtime is equivalent to a quart in the evening, it cause afternoon sleepiness
C.
people are more alert at lunchtime
D.
it is not legal to drink at lunchtime
【多选题】企业当年实现净利润100万元,年末董事会决定向投资者分配利润5万元,按10%提取盈余公积,相关会计分录( )
A.
借:利润分配50000 贷:应付股利50000
B.
借:应付股利50000 贷:本年利润50000
C.
借:利润分配100000 贷:盈余公积100000
D.
借:利润分配95000 贷:盈余公积95000
【单选题】质点做匀速圆周运动时,下列说法正确的是 ( )
C.
当物体所受合力全部用来提供向心力时,物体做匀速圆周运动
【简答题】企业当年实现净利润100万元。年末董事会决定向投资者分配利润5万元,按10%提取盈余公积,相关会计分录( )。
【简答题】The fault of subvocalization is often attributed to by ________ who equate all reading lessons with reading loud.
【单选题】All of the following qualified Les Brown for his first broadcasting except that __________.
A.
he had learned the posture of local DJs
B.
he knew how to work the controls
C.
He received special education
D.
he had practiced a lot when he was alone