甲股份有限公司2007年至2013年与无形资产业务有关的资料如下: (1)2007年12月1日,以银行存款600万元购入一项无形资产(不考虑相关税费),该无形资产的预计使用年限为10年,预计残值为零。 (2)2011年12月31日,预计该无形资产的未来现金流量的现值为248.5万元,公允价值减去处置费用后的净额为240万元。该无形资产发生减值后,原预计使用年限及残值不变。 (3)2012年12月31日,该无形资产的预计未来现金流量的现值为220万元,公允价值减去处置费用后的净额为210万元。该无形资产发生减值后,原预计使用年限及残值不变。 (4)2013年5月1日,将该无形资产对外出售,取得价款200万元并存入银行(不考虑相关税费)。 要求: 编制购入该无形资产的会计分录;
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2000年5月,甲、乙、丙三人决定共同投资设立一有限责任公司,主要从事食品生产,注册资本为40万元人民币,其中甲以现金5万元人民币出资,乙以专利技术折合人民币10万元出资,丙以厂房折价25万元人民币出资,在向工商管理机关登记时未获批准;后甲增加出资10万元,公司得以批准成立。2002年4月,在甲、乙、丙参加的股东会上,甲提出公司增加注册资本,乙同意,但丙以公司经营状况不佳为由表示反对,甲声称:"少数服从多数,增资决议通过。"丙提出退股,甲、乙均表示反对,丙要求甲、乙二人购买其股份,甲、乙表示拒绝。后丙与丁联系欲以 30万元人民币转让其出资,甲得知后,向丙提出认同样价格购买其股份,丙未同意。丁取得丙在该公司的股份后声称其享有60%的股份,因其出资额为30万元。 甲、丁均愿以30万元价格购买丙之股份,则_________。
A. 甲可取得
B. 丁可取得
C. 甲、丁均可取得
D. 甲、丁均不能取得
下列程序的输出结果是______。 #include<stdio.h> sb(int s[],int B) static int n=3; b=s[n]; n--; return(B) ; main() int s[]=1,5,6,8; int i,x=0; for(i=0;i<4;i++) x=sb(s,x); printf("%d",x); printf("\n");
函数的值通过rerurn语句返回,下面关于return语句的形式描述错误的是
A) return表达式;
B) return(表达式);
C) 一个return语句可以返回多个函数值
D) 一个return语句只能返回一个函数值
Introduction Linguistics has both practical and philosophical motivations. So both,the first and second editions of this text were directed toward students of [1] _______.many [1]________. This third edition continues and further develops this approach. We have aimed to dispel a number of myths about language and todiscuss the various aspects of language from both an [2]_____and cur- [2] _______.rent point of view. Part one is “The Nature of Human Language. “Then wediscuss speech sounds or [3]_______and includes a passage on machines [3] _______.that “talk” and “understand”. On phonology we demonstrate how sounds form [4]______. Because [4] _______.of this, written forms of language are very late in the history of human lan-guage. Then we discuss other [5] _______ aspects of language how words [5] _______.are formed; what words, phrases, and sentences mean; and how words areput together to form’ sentences. Morphology, semantics, syntax are very im-portant in our discussion and take an important role. In “Social Aspects of Language, “we consider language in [6] ______ [6] _______.and how languages change over time. In “The [7] _________ Aspects of Lan- [7] _______.guage, “we talk about child language, animal communication systems and [8] _______.brain [8] _________ underlying language knowledge and use. Also, the [9] ________ languages of the deaf are discussed in greater [9] _______.detail. The newest findings on whether chimpanzees and gorillas can learnlanguage are presented. In every lesson the [10] underlying the di- [l0] _______.versity of phenomena observed in human language are highlighted.