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企业发行债券实际收到的款项大于债券票面价值的差额采用实际利率法进行摊销，各期确认的实际利息费用会逐期增加。 ( )
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甲公司以其持有的一项固定资产换入乙公司一项专利技术。甲公司该项固定资产的账面原价为220万元，累计折旧为50万元，计提的减值准备为20万元，公允价值为170万元。乙公司该项专利技术的账面原价为180万元，累计摊销为20万元，公允价值为200万元。甲公司在此交易中为换入资产发生了20万元的税费，另支付补价30万元。该非货币性资产交换具有商业实质。甲公司换入该项资产的入账价值为( )万元。
现在很多大学生消费水平普遍提高2．有人认为社会整体生活水平提高了，大学生花钱多一些无可厚非3．你的看法
使用VC6打开考生文件夹下的工程test20_1，此工程包含一个源程序文件test21_1．cpp，但该程序运行有问题，请改正程序中的错误，使程序的输出结果如下： (1，2) 5，6 (6，9) 源程序文件test20_1.cpp清单如下： #include＜iostream.h＞ class A public: A(int i,int j) a=i; b=j; /**************** found *******************/ void Move( int x, iht y) a+=x;b+=y void Show() cout ＜＜"("＜＜a＜＜","＜＜b＜＜")"＜＜end1; private : int a,b; ; class B:private A public: /**************** found *******************/ B(int i,int j,int k, int 1): (i,j) x=k;y=1; void Show () cout＜＜x＜＜", "＜＜y＜＜end1; void fun() Move(3,5); /**************** found *******************/ void f1() Show(); private: int x,y; ; void main () A e(1,2); e. Show ( ); B d(3,4,5,6); d. fun(); d. Show ( ); d.f1();
Common Stock and preferred StockA public corporation issues certificates of ownership, called common stock, which may be traded on stock exchanges.Anyone can buy and sell shares of common stock.Owners of stock are referred to as shareholders and stockholders. common stockholders are accorded certain rights by the corporate charter.In the United States, these rights vary from state to state, but in general the articles of incorporation spell out voting rights and rights to receive profits.Common stockholders are the voting owners of a corporation.They are usually entitled to one vote per share.They may vote on numerous issues affecting the corporation (including a decision to sell or merge with another corporation) and elect a board of directors, who, in turn, hire managers to run the business.A majority shareholder is one who owns over 50 percent of the outstanding shares in a corporation and, thus, can call the shots.All other shareholders are minority shareholders.In large corporations no single person or organization owns anywhere near a majority interest.In large, publicly owned corporations a shareholder with as little as 10 percent of the shares may control the corporation effectively.If things go bad, a coalition of so called dissident shareholders may gather enough votes to replace the existing board of directors; the new board may fire the existing management and bring in their own management team.Although common stock represents ownership in a company, it does not guarantee the owners a specified rate of return.As owners, the stockholders receive profits after all expenses, including debts and taxes, have been paid. They receive profits from the business in the form of dividend payments, which represent a percentage of profits.Not all after-tax profits are paid to the stockholders in dividends.Directors usually decide quarterly how much, if any, if the profits they wish to distributed to the owners. The profits are either distributed to the owners in dividends or they are reinvested bank into the company in the form of retained earnings.If the company decides to keep the profits, the company may become more valuable and the price of the stock usually goes up.Some investors prefer profits in the way of dividends while others speculate for an increase in the price of stock.If a company goes broke, common stockholders get last claim on whatever is left over.Corporations may also issue preferred stock to investors.Preferred stock usually has no vote in the election of the board of directors, but does get preference in the distribution of the company’s earnings.It offers investors a different type pf security and may be issued only after common stock had been issued.The term "preferred" applies to two conditions.First, preferred stockholders gain preferential treatment in the matter of dividends; that is, they receive a fixed rate of dividends prior to the payment of dividends on common shares.Second, if the company goes out of business or liquidates, preferred stockholders are closer to the front of the line than common stockholders when distributing the company’s assets.Dividends to preferred stock may be cumulative or noncumulative.cumulative preferred stock maintained its claim to dividends even if the company had a bad year in 1994, they might decide not to pay dividends.But if they had a good year in 1995, and declared stock dividends do not accumulate.If dividends are not declared, noncumulative owners lose their claim to the profit of that period.In short, common stock usually has more control through voting privileges, greater chance for high returns and more risk, whereas preferred stock usually has less control,fixed returns, less risks, and less chance for big gains. One of the differences between common stock and preferred stock lies in that（）
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