首页
登录
职称英语
Which of the following is not correct?______.A、We record the purchase of treasur
Which of the following is not correct?______.A、We record the purchase of treasur
游客
2025-06-20
23
管理
问题
Which of the following is not correct?______.
选项
A、We record the purchase of treasury stock by debiting the asset given in exchange—usually cash and crediting Treasury Stock.
B、Stockholders’ equity is divided into two main parts: paid-in capital and retained earnings.
C、The policy-making body in a corporation is called the board of directors.
D、None of the above.
答案
A
解析
答案为A项。treasury stock“库藏股票”,是指已由公司发行后又被公司收回,但并未注销或可以重新发行的公司股票。大部分库藏股票都是在公开市场上以现金购买的,因而便导致公司资产和股东权益的相对减少。在一般情况下,购买库藏股票按成本入账,借记库藏股票账户,贷记现金账户。因此,A项错误。股东权益主要由两部分组成:实收资本(paid—in capital或contributed capital)和留存盈余(retained earnings),因此,B项正确。公司经营方针和政策的制定机构为董事会,因此,C项也正确。故本题选A项。
转载请注明原文地址:https://tihaiku.com/zcyy/4126856.html
相关试题推荐
Yourcompanyhasjustpurchasedanothercompanyfor$300000.Themarketvalueo
Whichstatementaboutportfoliodiversificationiscorrect?______.A、Properdiver
UsethefollowingexpectationsonStocksXandYtoanswerquestions17through
Risksassociatedwithinvestinginforeigncountriesarethefollowingexcept___
Thepriceatwhichanunderlyingassetcanbepurchasedorsoldiftheoptionis
Whichofthefollowingismostfrequentlyregardedasareferencerateofintere
WhichofthefollowingFederalReservebodieshasthefinalsayinthesettingo
WhichofthefollowingassetswouldnotqualifyasaninternationalreservetoC
WhichofthefollowingsecuritiesarenottradedontheNewYorkStockExchange?
Whichofthefollowingpaymenttermseliminatestheexchangerisk,assumingthe
随机试题
Wemaylookattheworldaroundus,butsomehowwemanagenottoseeitunti
Johncanrecognize______.A、whoseisthatearB、whosethatcarisC、whosecarth
(1)Ifyoudidn’tknowanybetter,youmightmistaketheNewarkEarthworksin
隧道开挖的质量评定包括()。A.断面的规整度 B.开挖顺序 C.开挖方
7月10日,美国芝加哥期货交易所11月份小麦期货合约价格为750美分/蒲式耳,而
患者年逾16岁尚未行经,全身发育欠佳,第二性征发育不良,腰腿酸软,头晕耳鸣,倦怠
四逆散与四逆汤的组成中均含有药物是( )。A.茯苓 B.附子 C.白术
某公司购买一批贵金属材料,为避免该资产被盗而造成损失,向财产保险公司进行了投保,
男,45岁。间断,上腹部不适1年。血Hb85g/L,粪隐血(+)。黏膜活组织病
关于分包人和发包人关系的说法,错误的是()。A.分包人必须服从承包人转发的发包
最新回复
(
0
)