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甲公司20×4年度发生如下交易或事项：(1)以每股10元的价格发行500万股本公司普通股，每股面值1元，支付给券商的佣金及手续费20万元;(2)宣告分配优先股股利300万元并于当年实际发放;(3)因前期差错更正调增期初留存收益100万元;(4)收到所得税返还100万元;(5)提取安全生产费80万元(期末产品均已对外出售)。下列有公司20×4年对上述交易或事项的会计处理中，正确的有( )。A.
当期计入资本的金额为4580万元
B.
当期计入其他综合收益的金额为0
C.
对当期留存收益的影响金额为-180万元
D.
对所有者权益总额的影响为4380万元
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【简答题】flower-and-bird painting
【简答题】阅读理解并根据短文内容回答问题。 The Smallest Bird The little bird takes nectar (花蜜) from a flower. This sweet liquid (液体) is food for the bird. It uses its long bill to get the nectar deep (深) in the flower. The lit...
【单选题】听力原文： Can this bird help alleviate the pain caused by some common ailments? Well, its bite certainly won't help matters, but its oil just might. Emu oil, a legendary treatment first used by Australian...
A.
The study of Emu oil.
B.
The use of Emu oil.
C.
The effect of Emu oil.
D.
Neither of above choices.
【单选题】听力原文： Can this bird help alleviate the pain caused by some common ailments? Well, its bite certainly won't help matters, but its oil just might. Emu oil, a legendary treatment first used by Australian...
A.
The study of Emu oil.
B.
The use of Emu oil.
C.
The effect of Emu oil.
D.
Neither of above choices.
【单选题】“Bird parpadise flower is the suitable one”意为( )。
A.
十一选用丝石竹
B.
不适宜选用丝石竹
C.
适宜选用鹤望兰
D.
不适宜选用鹤望兰
【单选题】_____ in the leg, the bird let out a cry of pain asking for help.
A.
Being shot
B.
Having been shot
C.
To be shot
D.
Shooting
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