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88. 企业购入股票支付的价款中如果包含已宣告但尚未领取的现金股利,应当( )。

单选题
2021-09-01 23:09
A、计入投资成本
B、作为其他廊收款
C、作为应收股利
D、计入投资收益
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正确答案
C

试题解析

感兴趣题目
2013年1月5日,甲公司从证券交易所购入80万股股票作为交易性金融资产,每股支付价款6元,支付的价款中含已宣告但尚未发放的现金股利100万元,另外支付相关费用5万元,则甲公司交易性金融资产的入账金额为()万元。
()shall be liable for loss of and damage to the Vessel and/or goods arising or resulting from inaccuracies in stating the description,quantity,weight,measurement or contents.
Every deliberate act of wrongdoing by the master or any of the crew against the ship or cargo,without the authorization or privity of the Shipowner or his agent,is().
(), or drum is used for hauling in or letting out the wires or ropes which will fasten the ship to the shore.
A salvor may be()the whole or part of the payment due under Salvage Convention to the extent that the salvage operations have become necessary or more difficult because of fault or neglect on his part or if the salvor has been guilty of fraud or other dishonest conduct.
The () is used for hauling in or letting out the wires or ropes.
Vessels must be()valid certificate of nationality or certificated of registry or license.
When loading or discharging dry mud or cement,crew members should use goggles and().
Effects which are dutiable or subject to prohibitions or restrictions should be declared in ().
()are liable to be stoten, pilfered or may damaged due to improper handing or stowage.
逻辑运算符(AND、NOT、OR)的运算顺序是AND→OR→NOT。
逻辑运算符(AND、NOT、OR)的运算顺序是AND→OR→NOT。
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88. 企业购入股票支付的价款中如果包含已宣告但尚未领取的现金股利,应当( )。
企业购入股票时支付的价款中如果包含已宣告发放但尚未领取的现金股利,应将其计入为( )。
企业购入交易性金融资产,支付的价款为200万元,其中包含已到期尚未领取的利息10万元,另支付交易费用6万元。该项交易性金融资产的入账价值为(   )万元。
企业购入A公司股票支付价款110000元,其中含有已宣告尚未发放的现金股利10000元,另支付税费5000元,则该长期股权投资的入账价值为( )元。 得分:4分
企业购入A公司股票支付价款110000元,其中含有已宣告尚未发放的现金股利10000元,另支付税费5000元,则该长期股权投资的入账价值为( )元。(单选)—5分
以现金购入的股票,其实际成本以支付的全部价款扣除()后的金额确定。
Mainly east 3 or 4 partly cloudy to overcast occasional rain()slowly south moderate or good.
()any case or suspected case of quarantinable disease,or any case of eruptive disease or any death be discovered,the local quarantine officer must be notified immediately.
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系统中雷达状态包括Unknown、Operational(or ON)、Failed(or OFF)、Detached。
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Shutdown price(or point,or rule) 停业价格(或停业点、停业原则)
翻译:With Average or With Particular Average(WA or WPA)()
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企业的持有至到期投资应按照购入时实际支付的款项作为初始成本。下列情况属于购入时实际支付的价款中包含的利息的是( )
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