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【单选题】
甲公司为增值税一般纳税人，适用的增值税税率为17%。2017年1月甲公司决定将本公司生产的500件产品分配给股东作为现金股利发放。该批产品的成本为每件1.2万元，市场销售价格为每件2万元(不含增值税)。假定不考虑其他相关税费。实际发放时，甲公司下列会计处理中不正确的是( )。A.
借记“应付股利”1000万元
B.
确认主营业务收入1000万元
C.
记入“税费—增值税(销项税额)”科目170万元
D.
影响当期损益金额为400万元
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举一反三
【简答题】If one is looked at by a stranger for too long, he tends to feel ________. A) depressed B) uneasy C) curious D) amused
【单选题】How can one feel free and important in his work?
A.
One can feel free if he enjoys what he is doing and one can feel important if what he is doing is valued by society.
B.
One can feel free if he enjoys what he is working and one can feel important if what he is doing is paid by society.
C.
One can feel free if he enjoys what he is playing and one can feel important if what he is doing is compelled by society.
D.
One can feel free if he is interested in what he is doing and one can feel important if what he is doing is valued by his boss.
【简答题】Li Yan was not happy with the second one, what did she feel uncomfortable?
【单选题】Successful people suggest doing what one loves because ______.A.work makes one feel pain##
A.
Successful people suggest doing what one loves because ______. A.work makes one feel pain
B.
one tends to enjoy his work
C.
one gives up his work easily
D.
it takes a lot of time to succeed
【单选题】According to the passage, it makes one feel ______ to be unemployed.
A.
serious
B.
shameful
C.
strange
D.
obvious
【简答题】联锁的定义是用于控制 及实现 ( ,信号机,道岔之间一种相互制约的关系),用来保证列车在进路上的运行安全。
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