听力原文: The World Health Organization today accused the tobacco industry of continuing to use misleading labels such as light, clean, fresh, cool or mild in order to encourage millions of people to take up the deadly habit of smoking each year. The theme of this year's World No Tobacco Day, "Tobacco: deadly in any form. or disguise", calls attention to the tobacco industry's lies and to the existence of a great variety of deadly tobacco products. The purpose of World No Tobacco Day is to remove the deceit and unveil the truth behind tobacco products. Tobacco products are deadly in any form, whether it be cigarettes, pipes, chewing tobacco. WHO emphasized that the industry's use of misleading descriptors and manufacturing methods do not make tobacco products safer.
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由出乎意料的紧张与危险情境所引起的情绪状态称为——。
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打开窗体运行后,单击窗体,则消息框的输出内容是______。
&8226;Read this part of a letter from the manager of a conference center.
Thank you for your telephone call inquiring about rooms for a sales training course. There is a conference room available on 23 October, 2006 which holds 40 people.
If this is suitable, please confirm the booking in writing as soon as possible and also tell me how many trainees will attend the course.
&8226;Write a letter:
confirming the date of the booking
telling the manager how many trainees will attend
informing him which conference equipment you will need
asking if your company will receive its usual 10% discount.
&8226;Write 60 - 80 words.
&8226;Write on your Answer Sheet. Do not include any postal addresses.
A企业于1999年1月1日以440000元购入B公司股票,占B公司实际发行在外股数的10%,另支付2000元相关税费等,A企业采用成本法核算。1999年5月2日B公司宣告分派1998年度的股利,A企业可以获得40000元的现金股利。2000年1月5日,A企业又以1200000元购入B公司实际发行在外股数的25%,另支付9000元相关税费。至此持股比例达35%,改用权益法核算此项投资。B公司相关资料如下:
(1)1999年1月1日所有者权益合计为4500000元,1999年度实现的净利润为400000元。
(2)2000年6月发现1998年度的重大会计差错计1000000元未作为费用计入损益,将这项重大会计差错进行了更正。2000年度实现净利润为600000元。A企业和B公司的所得税税率均为33%。股权投资差额按10年平均摊销。不考虑追溯调整时股权投资差额摊销对所得税的调整。A企业按净利润10%提取法定公积金,按净利润5%提取法定公益金。
要求:编制1999—2000年A企业该项股权投资的相关会计分录。