第8题: [单项选择]甲企业于2010年4月1日以银行存款1000万元购入乙企业10%的股票作为长期股权投资,购入时支付的价款中包含已经宣告但尚未发放的现金股利10万元,另支付相关费用2万元。则该长期股权投资的入账价值为( )万元。 A. 990 B. 1000 C. 992 D. 1002 参考答案:C 答案解析:[解析] 以支付现金取得的长期股权投资,应当按照实际支付的价款作为初始投资成本。企业所发生的与取得长期股权投资直接相关的费用、税金及其他必要支出应该计入长期股权投资的成本。取得长期股权投资时,实际支付
第11题: [单项选择]In which year did he die A. 1970. B. 1917. C. 1930. D. 1972. 参考答案:C 答案解析:[听力原文]
Mr Li was born in 1902 and died at the age of 70.
Question: In which year did he die
第34题: [单项选择]It is believed that the authorities are thinking of ______ new taxes to raise extra revenue. A. impairing B. imposing C. invading D. integrating 参考答案:B 答案解析:impose作“征(税);把……强加于”讲,例如:The serfs revenged themselves on the feudal lord by forcing upon him the sa