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习题 4 : 资料: 1 )某集团内一子公司甲以账面价值为 1000 万、公允价值为 1600 万元的若干项资产作为对价,取得同一集团内另外一家企业乙 60 %的股权。合并日被合并企业的账面所有者权益总额为 1500 万。 2 )甲企业发行 600 万股普通股(每股面值 1 元)作为对价取得集团内另一家丙企业 60 %的股权,合并日丙企业账面净资产总额为 1300 万元。 要求:为甲企业做相关的会计分录。
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举一反三
【多选题】许策是不是一个没有良心的人
A.
B.
绝对是
C.
必须是
D.
不得不是!
【判断题】Mr. Bennet and Mrs. Bennet love and respect each other.
A.
正确
B.
错误
【单选题】Mrs. Bennet is a character in ______.
A.
Mansfield Park
B.
Persuasion
C.
Pride and Prejudice
D.
Sense and Sensibility
【单选题】Mrs. Bennet's major concern in her life is ______.
A.
her daughters' education
B.
her husband' s welfare
C.
her daughters' marriage
D.
hex own wellbeing
【单选题】阅读下面 SQL : SELECT * FROM department WHERE did NOTIN(SELECT did FROM employee WHERE age=20); 下面对上述语句的功能描述中,正确的是
A.
查询存在年龄为 20 岁的员工的部门
B.
查询不存在年龄为 20 岁的员工的部门
C.
查询不存在年龄为 20 岁的员工的员工信息
D.
查询存在年龄为 20 岁的员工的员工信息
【单选题】阅读下面SQL: SELECT * FROM department WHERE departmentId NOT IN(SELECT departmentId FROM employee WHERE age=20); 下面对上述语句的功能描述中,正确的是
A.
查询存在年龄为20岁的员工的部门
B.
查询不存在年龄为20岁的员工的部门
C.
查询不存在年龄为20岁的员工的员工信息
D.
查询存在年龄为20岁的员工的员工信息
【判断题】ebay统计产品销售趋势、热销SKU信息、刊登时间掌握产品调整里程碑。()
A.
正确
B.
错误
【单选题】Why did Mrs. Bennet refuse to let Jane have the carriage?
A.
Because they didn't have any carriages.
B.
Because Elizabeth had to use carriage.
C.
Because it looked likely to rain and Mrs. Bennet wanted Jane to stay over night.
【判断题】通过网络直接调研的方法可收集获取网络上第二手资料。
A.
正确
B.
错误
【单选题】What does Mr. Bennet want to express by saying the next sentence to Mrs. Bennet?____“If Jane does die, it will be a comfort to know it was in pursuit of Mr. Bingley.”
A.
Mr. Bennet tries to comfort his wife not to worry about Jane.
B.
Mr. Bennet thinks pursuing Mr. Bingley is very important.
C.
Mr. Bennet thinks Jane deserves it.
D.
Mr. Bennet criticizes Mrs. Bennet’s arrangement.
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