题目内容

盈余公积可用于______。

A. 分配股利
B. 转增资本
C. 弥补亏损
D. 转为资本公积

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Complete the notes below.Write NO MORE THAN THREE WORDS for each answer.GIVING A SPEECHReasons for nervousness Lecturers often feel more nervous if the speech is 【L31】______ Many think that the ability to make a good public speaking is 【L32】______, while in fact it is a skill that can be learned by anyone.How to prepare a quality speech The audience will only remember the 【L33】______sentence of a speech. Ensure that your speech is 【L34】______Do’s and Don’ts× Don’t start your speech until audience is 【L35】______√ You can make your main ideas or notes on cards or a 【L36】______× You do not need to write down the 【L37】______speech.√ You can just write 【L38】______ideas.√ Remember to 【L39】______yourself to see how long your speech will be. × Don’t just 【L40】______a script. 【L39】

甲股份有限公司委托某证券公司代理发行普通股100000股,每股面值1元,每股按1.2元的价格出售。按协议,证券公司从发行收入中扣取2%的手续费。股票发行冻结资金期间产生的利息收入为:3000元。则甲公司计入资本公积的数额为______元。

A. 17600
B. 20000
C. 20600
D. 22600

下列各项关于交易或事项发生的交易费用会计处理的表述中,正确的是______。

A. 发行公司债券时支付的手续费直接计入当期损益
B. 购买划分为可供出售金融资产的债券时支付的手续费直接计入当期损益
C. 购买划分为交易性金融资产的股票时发生的交易费用直接计入当期损益
D. 为购买股权发行普通股时支付的佣金及手续费直接计入当期损益

世界卫生组织建议的母乳喂养时间是

A. 6个月
B. 10个月
C. 1岁
D. 1.5岁
E. 2岁

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