按是否依托,于项目组建新的项目法人实体划分,项目的融资主体分为( )。
A.项目投资人
B.项目发起人
C.项目业主
D.新设法人
E.既有法人
参考答案:B,E
The Great Fire of London started in the very early hours of September 2,1666.In four days it destroyed more than three quarters of the old city,where most of those houses were built out of wood and close together.One hundred thousand people became homeless but only few lost their lives.The fire started on Sunday moring.By eight o’clock three hundred houses were on fire.On Monday nearly a kilometer of the city was burning along the River Thames.Tuesday was the worst day.The fire destroyed many well–known buildings.
The fire stopped only when the king finally ordered people to destroy hundreds of buildings in the path(路线) of the fire.With nothing left to burn,the fire became weak and finally died out.
小题1:What day die the Great Fire happen in London?
A.Sunday.
B.Monday.
C.Tuesday.
D.Wednesday.小题2:The Great Fire of London destroyed more than ________ of the old city.
A.25 percent
B.30 percent
C.half
D.75 percent小题3:What were most of the houses made of?
A.Plastic.
B.Wood.
C.Stones.
D.Bricks.小题4:Finally,the fire was out because there wasn’t ________ left to burn it ________.
A.nothing,the fire
B.anything,the city
C.anything,the path of the fire
D.something,the streets小题5:How long did the fire last?
A.Two days.
B.Three days.
C.More than four days.
D.Half a month.
母公司和其全资子公司的有关事项如下: (1) 母公司2009年1月1日结存的存货中含有从其全资子公司购入的存货60万元,该批存货子公司的销售毛利率为15%。2009年度子公司向母公司销售商品,售价为351万元(含增值税),母公司另支付运杂费等支出2万元。子公司2009年度的销售毛利率为20%,母公司2009年度将子公司的一部分存货对外销售,实现的销售收入为300万元,销售成本为250万元。母公司对存货的发出采用先进先出法核算。 (2) 2009年3月20日子公司向母公司销售一件商品,售价为23.4万元(含增值税),销售成本为16万元,母公司购入上述商品后作为固定资产并于当月投入到行政管理部门使用,母公司另支付运杂费等支出1万元,固定资产预计使用年限为5年,无残值,按平均年限法计提折旧。母公司和子公司均为增值税一般纳税企业,适用的增值税税率均为17%。 (3) 2009年10月1日,母公司以113.5万元的价格收购子公司发行的三年期一次还本付息的债券作为持有至到期投资。该债券票面金额为100万元,票面利率为6%,由子公司于2008年1月1日按面值发行。因实际利率与票面利率差别较小,母公司对债券溢折价采用直线法摊销。 [要求]
编制2009年度合并会计报表时与存货相关的抵销分录;