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《初级会计实务》自测试题一、单项选择题1.某企业2016年1月1日购入股票400万股,每股10.5元,其中包含已宣告尚未发放的股利为每股0.5元,另外支付交易费用30万元,企业将其划分为交易性金融资产,2016年12月31日,股票的公允价值为4 200万元。该项投资影响2016年损益的金额为()万元。A.370 B.230 C.200 D.1702.甲股份有限公司首次公开发行普通股300万股,每股面值为1元,每股发行价格为5元,同时支付了佣金48万元、手续费12万元,则该笔
“Primary Accounting Practice” self-test questions a single multiple choice questions 1. January 1, 2016, an enterprise purchased 4 million shares of stock, 10.5 yuan per share, including declared dividend has not yet issued 0.5 yuan per share, the other The transaction fee is 300,000 yuan, which is divided into trading financial assets by the enterprise. As of December 31, 2016, the fair value of the shares was 42 million yuan. The amount of profit or loss that this investment affects in 2016 is RMB10,000. A.370 B.230 C.200 D.1702. A shares of limited liability company initial public offering of 300 million shares of par value of 1 yuan per share issue price of 5 yuan, while paying a commission of 480,000 yuan, procedures Fee 120,000 yuan, then the pen