以下关于企业接受所有者投入资本的说法中正确的有( )。
A. 企业接受所有者投入货币资金,要视同购进在借方确认增值税进项税额
B. 企业接受所有者投入货币资金,无须在借方确认增值税进项税额
C. 企业接受所有者投入原材料,一般情况下要视同购进在借方确认增值税进项税额
D. 企业接受所有者投入固定资产,一般情况下要视同购进在借方确认增值税进项税额
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收到投资者投入的固定资产20万元,增值税率13%,下列说法正确的有( )。
A. 借记“固定资产”科目20万元
B. 货记“实收资本”科目22.6万元
C. 借记“应交税费--应交增值税(进项税额)”科目2.6万元
D. 贷记“应交税费--应交增值税(进项税额)”科目2.6万元
企业计提长期借款的利息,可能计入下列( )科目。
A. 在建工程
B. 财务费用
C. 应付利息
D. 长期借款--应计利息
下列各项中,不会引起资本公积账面余额发生变化的有( )。
A. 对外捐赠现金
B. 向银行借入借款
C. 企业接受投资,产生溢价
D. 销售产品一批
1.Read the following passages carefully and analyze the structure.To Be Informed and to Be EnlightenedMortimer J. Adler &Charles Van DorenGetting more information is learning, and so is coming to understand what you did not understand before. But there is an important difference between these two kinds of learning.To be informed is to know simply that something is the case. To be enlightened is to know, in addition, what it is all about: why it is the case, what its connections are with other facts, in what respects it is the same, in what respects it is different, and so forth.This distinction is familiar in terms of the differences between being able to remember something and being able to explain it. If you remember what an author says, you have learned something from reading him. If what he says is true, you have even learned something about the world that you have learned, you have gained nothing but information if you have excised only your memory. You have not been enlightened. Enlightenment is achieved only when, in addition to knowing what an author says, you know what he means and why he says it.It is true, of course, that you should be able to remember what the author said and know what he meant as well. Being informed is prerequisite to being enlightened. The point, however, is not to stop at being informed.