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【多选题】
下列关于普通股和优先股的说法,正确的有 ( )
A.
普通股股东相对于优先股股东来说,投资的风险较大
B.
公司破产或者解散时,优先股东优先分配公司剩余财产
C.
优先股股东在分配股利时优先于普通股分配股利,而且经常是固定的股息
D.
发行优先股票和普通股票筹集的资金是权益资金,均会分散企业的控制权
E.
普通股股东有权参与和监督公司的经营管理并有表决权和选举权,而优先股股东则不参与公司的生产经营,没有选举权
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【多选题】2019 年5月份,甲公司(一般纳税人,适用的增值税税率为13%)发生如下事项:110日,库存材料因管理不善发生意外火灾损失,有关增值税专用发票注明的材料成本为20 000元,增值税税额为2 600元。218日,领用一批外购原材料用于集体福利,该批原材料的成本为60 000元,购入时支付的增值税进项税额为7 800元。下列说法正确的有( )。
A.
管理不善造成的材料毁损,进项税额应继续抵扣
B.
转入“待处理财产损溢”科目的金额为22 600元
C.
借记“应付职工薪酬”科目67 800元
D.
应记入“应交税费——应交增值税(进项税额转出)”科目的金额为7 800元
【判断题】某基坑深4.2米,可以采用一次性放坡方式。
A.
正确
B.
错误
【判断题】The EU member states lifted the unofficial ban on GMFs on Wednesday.
A.
正确
B.
错误
【单选题】From the second paragraph, we can infer that
A.
people belonging to the EU member states can travel freely within borders.
B.
immigration to the European Union will benefit the nation's welfare.
C.
the flow of people among European nations will cause troubles to transportation.
D.
the mobility of cities in Europe will put urban designers in a dilemma.
【单选题】Which institution of EU comprises the heads of state or government of the EU member states?
A.
The European Council
B.
The European Commission
C.
The European Parliament
【单选题】Among the EU Member States, all the countries use the euro except Britain. Why?
A.
The status of British Pound is much higher than that of the new euro.
B.
The UK doesn’t want to be integrated with the EU.
C.
Both A and B
D.
Euro was not launched officially.
【判断题】EU law prevents Member States from charging importers for bringing goods into that State from another Member State.
A.
正确
B.
错误
【单选题】Among the secondary legislation of the EU, ____________ are not binding or imposing any legal obligation on the member states.
A.
regulations
B.
directives
C.
decisions
D.
recommendations
【单选题】Among the EU Member States, all the countries use the euro except Britain. Why?
A.
The status of British pound is much higher than that of the new euro
B.
The UK does not want to be integrated with the EU.
C.
Both A and B
D.
Euro was not launched officially.
【单选题】How many member states are involved in the EU
A.
38
B.
18
C.
28
D.
49
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