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【多选题】
某公司期初的所有者权益为:股本5000万元(面值为1元),资本公积1000万元(其中股本溢价800万元),盈余公积500万元。未分配利润600万元。本期经董事会批准,以每股7元的价格回购本公司股票200万股并按期注销。下列各项中,该公司回购并注销股票的相关会计处理结果正确的有( )。
A.
注销时,借记“资本公积—股本溢价”科目800万元
B.
注销时,借记“盈余公积”科目400万元
C.
回购时,借记“库存股”科目1400万元
D.
注销时,借记“股本”科目1400万元
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【单选题】听力原文:M: Susan, I feel so happy now. I've just got the news that I've won the scholarship for the next school year. W: You certainly deserve it. Q: What does the woman mean? (15)
A.
It is quite unexpected,
B.
She has already got the news.
C.
She has confidence in the man.
D.
It is not exciting to learn about it.
【判断题】想把戒毒成功的希望寄托于“特效药”是不现实的,戒毒成功与否,关键取决于本人戒毒意志。
A.
正确
B.
错误
【单选题】公民的基本义务,是指由宪法规定的公民必须遵守和应尽的根本责任。根据我国宪法的规定,我国公民的最高法律义务是 ( )
A.
维护国家统一和全国各民族团结
B.
维护祖国的安全、荣誉和利益
C.
遵守宪法和法律
D.
保卫祖国、依法服兵役和参加民兵组织
【简答题】课后详情页分类导航.rar
【单选题】They’ve won theirlast three matches. ________I find a bit surprising
A.
that                                     
B.
when
C.
what                                    
D.
which
【判断题】想把戒毒成功的希望寄托于 “特效药”是不现实的,戒毒成功与否,关键取决于本人戒毒意志 ( )
A.
正确
B.
错误
【简答题】情景配对。 1. Excuse me, what's that? 2. How are you? 3. Is that Jeff's aunt? 4. How old are you? 5. How much are these oranges? 6. Is Tina your good friend? 7. When is your birthday? 8. Does she like ice-...
【判断题】虫草钩蝠蛾成虫体长为14~20mm,翅展37~45mm。有下唇须,虫体黄褐色,上面还长着灰黄色的长毛。
A.
正确
B.
错误
【简答题】从Ⅱ栏中选出Ⅰ栏各句子的应答语。 Ⅰ (     )1. Where is he from? (     )2.How old are you ? (     )3. What color is this coat ? (     )4.Can you spell it , please? (     )5.Do you have a pen ? Ⅱ A. No , I don't. B.Yes....
【单选题】I've won a holiday for two to Florida. I ______ my mum.
A.
take
B.
am taking
C.
have taken
D.
will have taken
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