某股份有限公司采用收购本公司股票方式减资，在注销库存股时，注销的库存股账面余额高于所冲减股本的差额部分，可能记入的科目有( )。

未分类题A、B公司均为增值税一般纳税人，适用的增值税税率为17%。B公司注册资本为1000万元，A公司向B公司投资原材料一批并签订投资协议，该批材料协议约定价值为220万元(与公允价值相符)，增值税进项税额为37.4万元，该投资占B公司原注册资本的20%，则B公司实收资本应增加( )万元。

未分类题基金期限分为投资期与( )，基金管理人通常需要在投资期内完成基金的全部投资。

未分类题Fran, Gram and Hen registered a private limited company Ire Ltd in January 2005 with a share capital of ￡300, which was equally divided between them, with each of them becoming a director of the company.Although the company did manage to make a small profi t in its fi rst year of trading, it was never a great success and in its second year of trading it made a loss of ￡10,000.At that time Fran said he thought the company should cease trading and be wound up. Gram and Hen, however,were insistent that the company would be profi table in the long-term so they agreed to carry on the business, with Fran taking less of a part in the day-to-day management of the business, although retaining his position as a company director.In the course of the next three years Gram and Hen falsifi ed Ire Ltd’s accounts to disguise the fact that the company had continued to suffer losses, until it became obvious that they could no longer hide the company’s debts and that it would have to go into insolvent liquidation, with debts of ￡100,000.Required:Advise Fran, Gram and Hen as to any potential liability they might face as regards:(a) fraudulent trading, under both criminal and civil law; (5 marks)(b) wrongful trading under s.214 of the Insolvency Act 1986. (5 marks)

未分类题股权投资基金关注的财务指标包括( )。Ⅰ、资金使用情况Ⅲ、会计制度Ⅳ、重大财务方案

未分类题在刚结束的财年里，Doran公司有以下的结果 Doran的经营活动净现金流是多少？

未分类题坏账估计的变更应该

未分类题Finer Foods公司是一家专做美食的连锁超市。它一直用平均成本法来计存货价值。在当年，公司将存货估值的方法改为先进先出。公司总裁认为这种改变是恰当的，因为这与实物流更加匹配。这个改变应该在财务报表上报告为

未分类题当采购短期投资时，以下哪项最好地描述了一种风险。这种风险是关于在短时间内，没有明显价格让步的前提下出售这个投资的能力?

未分类题Russell公司正在评估四个独立的投资建议。每个投资建议的预期回报率和标准差如下所示 以下哪个投资建议有最低的相对风险水平?

未分类题一个市场分析师估计公司的权益beta值是1.4。这个beta意味着公司的

未分类题企业的功能货币应该是

未分类题一个实体的功能货币定义为？

未分类题如果一个公司使用表外融资，资产的获得是

未分类题使用资本资产定价模型(CAPM), 一个企业的beta为1.25，市场回报率是14%，那么企业的期望回报率是

未分类题Larry Mitchell是Bailey公司的财务总监。他正在收集最近一年结束的现金流表中的数据。Mitchell正在计划使用直接法编制这个表，并有以下的当期现金流列表从顾客那里收回$100,000用于投资目的所购买的证券，原来成本$100,000，出售价格$125,000发行公司股票的实收款项总计$10,000。 显示在经营活动的现金流入是多少？