某企业于2008年1月1日,购进当日发行的面值为1200万元的公司债券。债券的买价为1350万元,相关税费为10万元。该公司债券票面年利率为8%,期限为5年,一次还本付息。企业将其划分为持有至到期投资,则该企业计入“持有至到期投资”科目的金额为万元。
A:1360 B:1200 C:1350 D:1340
海拔高度是+1350米,表示什么?结果正确的是()
A:低于海平面1350米 B:高于海平面1350米 C:高于海底1350米
1850TSS产品由1350OMS来管理。
下述错
哪个是牙列内错
()
A:开
B:反
C:拥挤 D:跨
E:锁
2015年甲公司发生如下与金融资产有关的事项:(1)1月1日,甲公司购入乙公司同日发行面值总额为100万元的公司债券,甲公司实际支付价款120万元,另支付相关交易费用5万元。甲公司购入该债券准备随时出售以赚取差价。(2)1月10日,甲公司从二级市场购入丙公司同日发行的2年期、面值总额300万元的公司债券,到期一次还本付息,票面年利率为5%,实际年利率为3%。甲公司以银行存款支付价款总额为320万元,甲公司准备持有该债券至到期。(3)1月11日,甲公司购入丁公司于2014年1月1日发行的股票1000万股,共支付价款1350万元(其中含已宣告但尚未发放的现金股利30万元),占丁公司有表决权股份的20%,对丁公司具有重大影响。购入当日,丁公司可辨认净资产公允价值为6500万元。(4)2月10日,收到丁公司发放购买价款中包含的现金股利30万元。(5)3月19日,甲公司将乙公司的债券全部出售,收到出售价款135万元,(6)6月30日,丁公司可供出售金融资产公允价值下降100万元。要求:根据上述资料,不考虑其他相关因素,分别回答下列小题(答案中金额单位用万元表示)。2015年6月30日,甲公司持有丁公司股票的账面价值为()万元。
A:1280 B:1300 C:1320 D:1350
2015年甲公司发生如下与金融资产有关的事项:(1)1月1日,甲公司购入乙公司同日发行面值总额为100万元的公司债券,甲公司实际支付价款120万元,另支付相关交易费用5万元。甲公司购入该债券准备随时出售以赚取差价。(2)1月10日,甲公司从二级市场购入丙公司同日发行的2年期、面值总额300万元的公司债券,到期一次还本付息,票面年利率为5%,实际年利率为3%。甲公司以银行存款支付价款总额为320万元,甲公司准备持有该债券至到期。(3)1月11日,甲公司购入丁公司于2014年1月1日发行的股票1000万股,共支付价款1350万元(其中含已宣告但尚未发放的现金股利30万元),占丁公司有表决权股份的20%,对丁公司具有重大影响。购入当日,丁公司可辨认净资产公允价值为6500万元。(4)2月10日,收到丁公司发放购买价款中包含的现金股利30万元。(5)3月19日,甲公司将乙公司的债券全部出售,收到出售价款135万元,(6)6月30日,丁公司可供出售金融资产公允价值下降100万元。要求:根据上述资料,不考虑其他相关因素,分别回答下列小题(答案中金额单位用万元表示)。甲公司购入丁公司股票的初始投资成本为()万元。
A:1280 B:1300 C:1320 D:1350
长江公司只生产和销售甲产品(单位:件),2010度甲产品单位变动成本(含销售税金)为1650元,边际贡献率为45%,固定成本总额为1350万元,销售收入3600万元。
该公司适用企业所得税税率25%,确定的股利支付率为50%。
对长江公司2010年度资产负债表与销售关系的计算分析,2010年度的敏感资产总额为29000万元,敏感负债总额为20000万元。
长江公司计划2011年度实现净利润比上年度增长10%。假定2011年度该公司产品售价、成本水平、企业所得税税率和股利支付率均与上年度相同。
根据上述资料回答下列各题。
在其他条件不变时,长江公司为实现2011年度的利润目标,甲产品单位变动成本应降低为( )元。
A:1365 B:1350 C:1372.5 D:1627.5
Text 3
If an occupation census had been taken in the eleventh century it would probably have revealed that quite 90 percent of the people were county inhabitants who drew their livelihood from farming, herding, fishing or the forest. An air photograph taken at that time would have revealed spotted villages, linked together by unsurfaced roads and separated by expanses of forest or swamp. There were some towns, but few of them housed more than 10,000 persons. A second picture, taken in the mid-fourteenth century, would show that the villages had grown more numerous and also more widespread, for Europeans had pushed their frontier outward by settling new areas. There would be more people on the roads, rivers and seas, carrying food or raw materials to towns which had increased in number, size and importance. But a photograph taken about 1450 would reveal thatlittle further expansion had taken place during the preceding hundred years.
Any attempt to describe the countryside during those centuries is prevented by twodifficulties. In the first place, we have to examine the greater part of Europe’s 3,750,000 square miles, and not merely the Mediterranean lands. In the second place, the inhabitants of that wide expanse refuse to fit into our standard pattern or to stand still.
In 1450, most Europeans probably lived in villages, but some regions were so hilly, lacking in good soil, or heavily timbered that villages could not keep going, and settlement was that of solitary herdsmen or shepherds. Some areas had better access to market than others and were therefore more involved in commercial agriculture than in farming. Large landowners were more likely than small landlords to run their estates and especially their domains more systematically and also to keep those records from which we learn most of what we know about the subject. Some areas had never been quite feudalized; their farmers were more free from lordship and even from landlordship. Some regions had been recently settled, and their tenants had been offered liberal terms of tenure in order to lure them into the wilderness. Finally, there was a time element; the expansion and prosperity that characterized the period from the twelfth to the fifteenth century produced or maintained conditions which were unsuitable to the stormier days preceding or the lean ones following it.
Expansion in Europe between 1350 and 1450()
A:was less than in the three hundred years up to 1350 B:was considerable C:continued at roughly the same rate as before D:was more than that from 1000 to 1350
Expansion in Europe between 1350 and 1450______
A:was less than in the three hundred years up to 1350 B:was considerable C:continued at roughly the same rate as before D:was more than that from 1000 to 1350