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【简答题】甲公司属于工业企业,为增值税一般纳税人,由A、B、C三位股东于2003年12月31日共同出资设立,注册资本800万元。出资协议规定,A、B、C三位股东的出资比例分别为40%、35%和25%。有关资料如下:
(1)2003年12月31日三位股东的出资方式及出资额如下表所示(各位股东的出资已全部到位,并经中国注册会计师验证,有关法律手续已经办妥):
单位:万元出资者货币资金实物资产无形资产合计A 27050专利权320B 130150设备280C 17030轿车200合计57018050800(2)2004年甲公司实现净利润400万元,决定分配现金股利100万元,计划在2005年2月10日支付。
(3)2005年12月31日,吸收D股东加入本 公司,将甲公司注册资本由原800万元增到1000万元。D股东以银行存款100万元、原材料58.5万元(增值税专用发票中注明材料计税价格为50万元,增值税8.5万元)出资,占增资后注册资本10%的股份;其余的100万元增资由A、B、C三位股东按原持股比例以银行存款出资。2005年12月31日,四位股东的出资已全部到位,并取得D股东开出的增值税专用发票,有关的法律手续已经办妥。
要求:
(1)编制甲公司2003年12月31日收到出资者投入资本的会计分录(“实收资本”科目要求写出明细科目)。
(2)编制甲公司2004年决定分配现金股利的会计分录(“应付股利”科目要求写出明细科目)。
(3)计算甲公司2005年12月31日吸收D股东出资时产生的资本公积。
(4)编制甲公司2005年12月31日收到A、B、C股东追加投资和D股东出资的会计分录。
(5)计算甲公司2005年12月31日增资扩股后各股东的持股比例。
(答案中的金额单位用万元表示)

答案: (1)借:银行存款570
固定资产180
无形资产50
贷:实收资本——A 320
实收...
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【简答题】C银行是一家股份制商业银行。人民银行某分行对C银行进行现场检查。在检查通知书下发后,该行提供了被查业务时间段内银行客户的本外币交易数据。
检查组通过反洗钱检查软件对数据进行筛选,发现某账户的交易十分频繁且大量。该账户为某经营部开立的单位结算账户,现场调阅账户资料,其经营范围是销售家具,营业执照上无注册资本金,应为个体经营户性质。该户在被查业务时段内,资金收付共6.36亿元,笔数38笔;其中200X年5月8至5月15日间,资金交易高达1.22亿元,笔数11笔,单笔交易金额为1000万元—2000万元不等,收到的款项原额转出,交易对手基本上是某贸易公司及其关联的2家贸易公司。其中有半年该户的交易完全停止,之后再度发生大量的资金交易。
检查人员通过检查该户的交易流水,对部分时段的大额交易的会计凭证进行检查,凭证反映均为划账;要求被查行提供该户的客户身份情况说明,发现该户资金流向的企业与该客户无关联关系。根据上述情况,检查人员进一步检查了C银行以往已报告的其他可疑交易,发现C银行上报后,均没有进行分析和识别,没有结合客户身份信息情况去判断账户交易情况是否正常,在账户发生了可疑交易后,也没有对客户身份进行重新识别。
回答问题:
1)检查人员运用了哪些检查方法?
2)检查人员主要对银行的什么工作进行检查?
3)检查发现C银行有哪些问题?
4)应要求该银行如何改进?
5)对检查结果应如何处理?

答案: 1)检查人员主要运用了现场检查软件系统对交易特征符合可疑交易报告规定的账户进行初步筛查,对重点发现的交易涉及的账户结合了...
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【简答题】【英译汉二选一】
John Kenneth Galbraith, the iconoclastic economist, teacher and diplomat, died Saturday at a hospital in Cambridge, Massachusetts。He was 97.
Mr. Galbraith was one of the most widely read authors in the history of economics; among his 33 books was "The Affluent Society" (1958), one of those rare works that forces a nation to re-examine its values. He wrote fluidly, even on complex topics, and many of his compelling phrases — among them "the affluent society," "conventional wisdom" and "countervailing power" — became part of the language.
An imposing presence, lanky and angular at 6 feet 8 inches tall, Mr. Galbraith was consulted frequently by national leaders, and he gave advice freely, though it may have been ignored as often as it was taken. Mr. Galbraith clearly preferred taking issue with the conventional wisdom he distrusted.
Mr. Galbraith, a revered lecturer for generations of Harvard students, nonetheless always commanded attention.
From the 1930"s to the 1990"s Mr. Galbraith helped define the terms of the national political debate, influencing both the direction of the Democratic Party and the thinking of its leaders.
He tutored Adlai E. Stevenson, the Democratic nominee for president in 1952 and 1956, on Keynesian economics. He advised President John F. Kennedy (often over lobster stew at the Locke-Ober restaurant in their beloved Boston) and served as his ambassador to India.
Though he eventually broke with President Lyndon B. Johnson over the war in Vietnam, he helped conceive of Mr. Johnson"s Great Society program and wrote a major presidential address that outlined its purposes. In 1968, pursuing his opposition to the war, he helped Senator Eugene J. McCarthy seek the Democratic nomination for president.
In the course of his long career, he undertook a number of government assignments, including the organization of price controls in World War II and speechwriting for Presidents Franklin D. Roosevelt, Kennedy and Johnson.
He drew on his experiences in government to write three satirical novels. He took on the Harvard economics department with "A Tenured Professor," ridiculing, among others, a certain outspoken character who bore no small resemblance to himself.
At his death, Mr. Galbraith was the emeritus professor of economics at Harvard, where he had taught for most of his career. A popular lecturer, he treated economics as an aspect of society and culture rather than as an arcane discipline of numbers.

答案: 反传统的经济学家、教育家以及外交家约翰肯. 格贝斯先生于周六在马萨诸塞州剑桥医院去世,享年97岁。
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