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【多选题】
某企业2013年12月31日“本年利润”账户的贷方余额为300000元,根据公司法规定按当年净利润的10%提取法定盈余公积,按当年净利润的5%提取任意盈余公积,并决定向投资者分配利润200000元。下列会计处理正确的有( )。
A.
借:本年利润 300000 贷:利润分配--未分配利润 300000
B.
借:利润分配--提取法定盈余公积 30000 提取任意盈余公积 15000 应付利润 200000 贷:盈余公积--法定盈余公积 30000 任意盈余公积 15000 应付利润 200000
C.
借:利润分配--未分配利润 245000 贷:利润分配--提取法定盈余公积 30000 提取任意盈余公积 15000 应付利润 200000
D.
借:本年利润 300000 贷:盈余公积--提取法定盈余公积 30000 提取任意盈余公积 15000 应付利润 200000 利润分配--未分配利润 55000
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举一反三
【单选题】According to the passage, what is an ambassador supposed to do?
A.
To help businessmen advertise products in the foreign country where he works.
B.
To ward off thieves from the tourists coming from his own country.
C.
To promote cross-cultural communication for political purposes.
D.
To keep his own government informed about any international affairs.
【单选题】What is true about the Internet according to the text?
A.
People now have realized that the Internet will dominate our society completely.
B.
The Internet increases by 50% every year.
C.
The Internet will combine all the traditional media such as books, televisions and push them further.
D.
The Internet prevents individuals from developing new skills.
【单选题】秦先生,64岁。硬麻下行阑尾切除术,术后6小时,生命征平稳。宜取的卧位是
A.
平卧位
B.
俯卧位
C.
高半坐卧位
D.
低半坐卧位
E.
头低脚高位
【单选题】Internet Safety Twenty years ago, kids in school had never even heard of the internet. Now, I'll bet you【1】find a single person in your school who hasn't at least heard of it. In fact, many of us use ...
A.
can
B.
can't
C.
will
D.
could
【单选题】What is the Ambassador Room?
A.
An art room
B.
A dance hall
C.
A dining room
D.
A meeting place
【简答题】A.An ambassador can serve as a bridge between two cultures. B.An ambassador has to understand more than a language to communicate effectively. C.Knowledge of a foreign language is enough for successfu...
【单选题】关于近曲小管的电镜结构描述哪项错误
A.
游离面的微绒毛密集
B.
微绒毛基部可见顶小泡和顶小管
C.
有细胞侧突
D.
基部的质膜内褶较发达
E.
粗面内质网和高尔基复合体丰富
【单选题】听力原文:Which of the following statements is NOT correct? (32)
A.
An ambassador can serve as a bridge between two cultures.
B.
An ambassador has to understand more than a language to communicate effectively.
C.
Knowledge of a foreign language is enough for successful communication.
D.
Mutual understanding is important to maintain good relations between cultures.
【单选题】十进制数101转换成二进制数等于( )
A.
1101011
B.
1100101
C.
1000101
D.
1110001
【单选题】Right now, lots of people search for products on the Internet but still buy them at stores. Internet shopping will really ____ when people are sure that it is safe.
A.
set up
B.
set off
C.
take off
D.
take up
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