甲股份有限公司(以下简称甲公司)2008年12月31日的股本总额为3000_爱下问搜题

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问题问答题

甲股份有限公司(以下简称甲公司)2008年12月31日的股本总额为30000万股，每股面值为1元，资本公积(股本溢价)5000万元，盈余公积3000万元，未分配利润2000万元。经股东大会批准，甲公司拟以现金回购本公司股票3000万股并注销。
要求：
(1)假定每股回购价为0.9元，编制回购股票和注销股票的会计分录。
(2)假定每股回购价为3元，编制回购股票和注销股票的会计分录。
(3)假定每股回购价为4元，编制回购股票和注销股票的会计分录。
(答案中的金额单位用万元表示)

答案

参考答案：(1)回购时：
借：库存股 2700
贷：银行存款 2700
注销股本时：
借：股本 3000
贷：库存股 2700
资本公积——股本溢价 300
(2)回购时：
借：库存股 9000
贷：银行存款 9000
注销股本时：
借：股本 3000
资本公积——股本溢价 5000
盈余公积 1000
贷：库存股 9000
(3)回购时：
借：库存股 12000
贷：银行存款 12000
注销股本时：
借：股本 3000
资本公积——股本溢价 5000
盈余公积 3000
利润分配——未分配利润 1000
贷：库存股 12000

问答题

一只轮船在海中匀速前进，在行使过程中离前方冰山700m处鸣了一声笛，轮船上的驾驶员4s后听到冰山返回的声音，问：轮船的速度为多少？（声音在空气中的传播速度V_声=340m/s）

完形填空

One afternoon I was sitting at my favorite table in a restaurant , waiting for the food I had ordered to arrive . Suddenly I 1 that a man sitting at a table near the window kept glancing in my direction , 2 he knew me . The man had a newspaper 3 in front of him , which he was 4 to read , but I could 5 that he was keeping an eye on me . when the waiter brought my 6 the man was clearly puzzled by the 7 way in which the waiter and I 8 each other . He seemed even more puzzled as 9 went on and it became 10 that all the waiters in the restaurant knew me . Finally he got up and went into the 11 . When he came out ， he paid his bill and 12 without another glance in my direction .
I called the owner of the restaurant and asked what the man had 13 . “Well,” he said , “that man was a detective (侦探) . He 14 you here because he thought you were the man he 15 .” “What ?” I said , showing my 16 . The owner continued , “He came into the kitchen and showed me a photo of the wanted man. I 17 say he looked very much like you ! Of course , since we know you , we told him that he had made a 18 .” “Well , it’s really 19 I came to a restaurant where I’m known ,” I said . “ 20 , I might have been in trouble .”

A．chatted with

D．talked about

D．calmed down

A．was to beat	B．was dealing with
C．was to meet	D．was looking for