问题
单项选择题
由投资者投资转入的固定资产，应按投资合同或协议约定的价值(假定该价值公允)作为固定资产的入账价值，借记“固定资产”科目，按其在注册资本中所占的份额，贷记“实收资本”或“股本”科目，按其差额记入的会计科目是( )。
A．盈余公积
B．营业外收入
C．资本公积——资本(股本)溢价
D．资本公积——股权投资准备
答案
参考答案：C
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由投资者投资转入的固定资产，应按投资合同或协议约定的价值(假定该价值公允)作为固定资产的入账价值，借记“固定资产”科目，按其在注册资本中所占的份额，贷记“实收资本”或“股本”科目，按其差额记入的会计科目是( )。
A．盈余公积
B．营业外收入
C．资本公积——资本(股本)溢价
D．资本公积——股权投资准备
参考答案：C
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| I have a little dog. Its name 1 Jim. Early every morning Jim 2 to the shop. The girl in the shop gives it 3 things: a sweet (糖果) and a newspaper. Jim eats the sweet 4 gets the newspaper back. I like reading the newspaper in 5 before (在……之前) I get up. Jim 6 that and brings the newspaper to my bedroom. When I am eating my 7 , it brings all the letters to me. After that it goes out to wait 8 the bus. When it sees the 9 coming, it makes a bark (吠声). I run out, and the bus stops (停止) for me. So I 10 miss (错过) the bus. | ||||
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