题目内容
某公司由甲、乙投资者分别出资100万元设立。为扩大经营规模，该公司的注册资本由200万元增加到250万元，丙企业以现金出资100万元享有公司20%的注册资本，不考虑其他因素，该公司接受丙企业出资，相关会计处理结果正确的有（）。（2018年）
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企业收到的投资者超出其在企业注册资本中所占份额的投资，应直接计入当期损益。（）（2018年）
企业接受投资者作价投入的材料物资，按投资合同或协议约定的投资者在企业注册资本或股本中所占份额的部分作为实收资本或股本入账（不公允的除外）。（）（2018年）
Fillin each blank with ONE suitable word.Budgeting is really a type of planning.When you have a budget and stick to it,youcan relax.You don't have to worry about(1)__________ you can pay your bills.Budgeting is easy because it is mechanical once you(2)_________ started.Theidea is to work out how much money is coming in and how much is going out.Budgets are most useful when you have one for the next(3)________ and onefor the long run-a year or more.A monthly budget usually includes the recurring income and expenses（4)________－such as paychecks,food costs and housing-that vary(5)_________ from one month to the next.It also lists unusual income and expenses,such as loans forschool,tuition,and trips.The long-term budget shows the big picture.It helps you make(6)_________ about ways to make or spend money now so you have(7)_________ you need inthe future.If you discover that the money coming in is(8)________than the moneygoing out,you have three options.You can increase money in,decrease money out,or do(9)_________. Soon you can be controlling money,instead of(10)___________ money control you.
下列各项中，关于股份有限公司溢价发行股票相关会计处理表述正确的是（）。（2019年）
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