问题 多项选择题

企业核算交易性金融资产的现金股利时,可能涉及的会计科目有( )。

A.交易性金融资产

B.投资收益

C.应收股利

D.银行存款

答案

参考答案:B,C,D

解析:【解析】企业在持有交易性金融资产期间对方宣告分派现金股利时的账务处理是:  借:应收股利  贷:投资收益  实际收到现金股利时做的账务处理是: 借:银行存款  贷:应收股利。故选BCD。

完形填空

下面文章中有五处(第56—60题)需要添加小标题。请从以下选项(A、B、C、D、E和F)中选出符合各段意思的小标题。选项中有一项是多余项。

A Places to Stay       B Places to Visit

C Weather            D Shopping

E History            F Restaurants

Savannah City Guide

小题1:              

If you want to spend the night in Savannah, you have lots of places to choose from. You can stay at a big hotel, a small inn, or a comfortable motel. Savannah’s hotels, motels, and inns are famous for their friendly service. Call one of these places to make your reservation…

小题2:                

Savannah is well known for its wonderful restaurants. Many restaurants serve local seafood or old—fashioned Southern food. The following are some of the best restaurants in the area

小题3:                

If you like to shop, Savannah is the place for you! You’ll find all kinds of stores in Savannah. You can go shopping in small stores or big shopping malls. Are you looking for a special treasure or a great deal? You’ll find it in Savannah.

小题4:                

There are so many things to do and see in Savannah. The sightseeing is great. You can visit beautiful historic homes and museums. You can take a boat tour or visit Civil War forts. With all of Savannah’s history, art, and beautiful buildings, be sure to take the time to enjoy all that Savannah has to offer!

小题5:                

Savannah has lots of sunshine throughout the year. Summers are hot and humid. Winters are generally mild. Temperatures usually range between 30 degrees Fahrenheit (-1 degree Centigrade) and 90 degrees Fahrenheit (33 degrees Centigrade)

单项选择题