甲上市公司2007年至2008年发生与其股票有关的业务如下： (1)2007年1月4_爱下问搜题

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问题问答题

甲上市公司2007年至2008年发生与其股票有关的业务如下： (1)2007年1月4日，经股东大会决议，并报有关部门核准，增发普通股40000万股，每股面值1元，每股发生价格5元，股款已全部收到并存入银行。假定不考虑相关税费。 (2)2007年6月20日，经股东大会决议，并报有关部门核准，以资本公积4000万元转增股本。 (3)2008年6月20日，经股东大会决议，并报有关部门核准，以银行存款回购本公司股票100万股，每股回购价格为3元。 (4)2008年6月26日，经股东大会决议，并报有关部门核准，将回购的本公司股票100万股注销。要求：逐笔编制甲上市公司上述业务的会计分录。 (答案中的金额单位用万元表示)

答案

参考答案：

解析：(1)借：银行存款 200 000(40 000×5) 贷：股本 40 000 资本公积 160 000 (2)借：资本公积 4 000 贷：股本 4 000 (3)借：库存股 300 贷：银行存款 300 (4)借：股本 100 资本公积200贷：库存股 300

填空题

下面是sniffer捕获的数据包

根据上图回答问题。

根据图中“No.”栏中的信息，标识TCP连接三次握手过程完成的数据包的标号是（）。

完形填空

For most of the day construction worker Sidney Smith and his brother – in – law Joseph Chambers had been 21 along the banks of Lake Waco with little 22 . Chambers suggested they go home, but Smith　33　　that there were still several hours of daylight　24　　and there was one other place they might try a bit longer before 　25　.
Smith drove his pickup（小货车）a couple of miles along the　26　road to get to the other side of the lake. This road, in the truest sense, was a path wagging in the heavy　27　area. Even with the sun still high in the cloudless sky, the　28　of trees formed a leafy　29　over the road and it suddenly seemed 　30　in the evening.
“A guy could get lost and nobody would ever find him,” said Chambers.
Smith smiled, “We’re　31　there.” He said. A few seconds later, the smile was 　32　　from his face.
“What the hell is that?”
　　He braked to a stop. Less than twenty feet away was what appeared to be a 33 .
　　For several minutes the two men sat in the pickup　34　to decide whether they had happened to　35　someone’s bad practical joke or something far more serious. Smith with his brother-in-law got out of the pickup and 　36　walked towards that thing some distance before them.
It was a young man who was already dead. They had got to tell　37　. Back into the pickup, Smith backed the pickup down the road　38　he could turn around, then　39　back. With the dead young man still on his mind, Smith felt as if he was going to be sick. God, how he　40　　they had given up fishing and gone home early.

B．boating　　

C．fishing　　　　

C．disappointment

C．reasoned　

B．staying　　

C．keeping　　

A．starting off

B．running out　

C．sending away　

B．widening　

C．leading　　　

C．iced　　　　

B．shadow　　

C．shade　　　　

B．umbrella　

C．sheet　　　

C．early　　

B．already　　

C．only　　　

C．gone　　　

C．pile　　　　

C．wanting　　

A．come across

B．turn out　　

C．bring about　

B．quietly　　

C．quickly　　　

B．before　　　

C．after　　　

C．headed　　　

C．wished　　　