题目内容

甲有限责任公司收到乙企业以一台设备投入的资本。该公司的注册资本为200万元。该设备的原价为100万元，已提折旧30万元，投资合同约定该设备的价值为80万元(假定是公允的，不考虑增值税等相关税费)，占原注册资本的30％，则该公司应作的会计处理为（）。

A. 借：固定资产100贷：实收资本100
B. 借：固定资产70贷：实收资本70
C. 借：固定资产80贷：实收资本60资本公积20
D. 借：固定资产100贷：累计折IB30实收资本70

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甲股份有限公司委托A证券公司发行普通股1000万股，每股面值1元，每股发行价格为9元。假定股票发行成功股款已经全部收到，不考虑发行过程中的税费等因素，甲股份有限公司记人“资本公积”科目的金额应为（）万元。

A. 1000
B. 3000
C. 4000
D. 2000

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What should be done to prevent insects from eating into the water harvesting system at the

A. The two bags holding the water should be put inside the metal tank.
B. The inner bags need to be replaced every two years.
C. The water harvesting system should be built on a platform.
D. A cover should be used to prevent insects from eating it.

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Which of the following isn't included in babysitter's duties？

A. Dressing two children.
B. Cooking the dinner.
C. Doing some homework.

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The underlined word "frightened" in the passage means______.

A. threated
B. terrified
C. surprised

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A. 借：固定资产100贷：实收资本100 B. 借：固定资产70贷：实收资本70 C. 借：固定资产80贷：实收资本60资本公积20 D. 借：固定资产100贷：累计折IB30实收资本70

甲股份有限公司委托A证券公司发行普通股1000万股，每股面值1元，每股发行价格为9元。假定股票发行成功股款已经全部收到，不考虑发行过程中的税费等因素，甲股份有限公司记人“资本公积”科目的金额应为（）万元。

What should be done to prevent insects from eating into the water harvesting system at the

Which of the following isn't included in babysitter's duties？

The underlined word "frightened" in the passage means______.

A. 借：固定资产100贷：实收资本100
B. 借：固定资产70贷：实收资本70
C. 借：固定资产80贷：实收资本60资本公积20
D. 借：固定资产100贷：累计折IB30实收资本70