問題詳情
9.已宣告但尚未發放之應付股票股利在資產負債表上應列為:
(A)流動負債
(B)遞延負債
(C)或有負債
(D)股東權益
(A)流動負債
(B)遞延負債
(C)或有負債
(D)股東權益
參考答案
答案:D
難度:適中0.653409
統計:A(30),B(7),C(10),D(115),E(0)
內容推薦
- Generally speaking, an adventurous person is___________ to take risks.(A) prone (B) reluctant (C
- ___________to our one-bedroom apartment, our grandparents’ house in the country seemed like a pa
- 配合原則是指:(A)費用配合收入 (B)收入配合費用 (C)資產與負債的配合 (D)實帳戶與虛帳戶的配合
- 小口徑 PVC 管接頭使用一次插入法時,插口插接標準長度為管外徑之(A)0.5(B)0(C)5(D)5 倍為宜。
- Life is not easy in this city because the living costs are ___________up.(A) twisting (B) mounti
- William much prefers being assessed as he goes along,___________ having a big exam at the end of
- 對材料施予一定的負荷(Load),以測定其長度隨時間而慢慢改變的試驗,是稱為 (A)潛變試驗(Creep Test)(B)疲乏試驗(Fatigue Test)(C)拉伸試驗(Tension T
- Judging from his detailed description, the author was very___________ .(A) alert (B) observant (
- 材料的應力(Stress)與應變(Strain)呈線性關係的極限稱為 (A)抗拉強度(B)彈性限度(C)耐衝擊強度(D)疲勞強度。
- 下列各種纖維強化塑膠之材料中,何者常被用於製造網球拍、滑雪板及釣魚竿? (A)玻璃纖維強化塑膠(B)碳纖維強化塑膠(C)硼纖維強化塑膠(D)玻璃纖維強化熱塑性塑膠。
內容推薦
- I wonder ___________ when you swim in the ocean. I have never had a chance to do so.(A) what doe
- A___________ friend not only shares your happiness and sorrow but encourages you.(A) remote (B)
- 下列各種添加劑中,何者無法改善有機材料的劣化(Degradation)現象? (A)抗氧化劑(B)可塑劑(C)強化劑(D)安定劑。
- 甲公司 X6 年因欠缺擴建廠房所需資金,因此以現金增資發行新股籌得$1,000,000,發行公司債獲得$2,000,000,出售閒置土地得款$800,000,出售庫藏股票得到$600,000,則
- ___________with a problem, you have to analyze it first, and then try to find a solution.(A) Con
- 溢價發行之公司債,若採利息法攤銷溢價,則公司債存續期間各年的利息費用,將:(A)逐年減少 (B)逐年增加(C)先逐年減少,之後逐年增加 (D)先逐年增加,之後逐年減少
- 三、克漏字測驗【請依照段落上下文意,選出最適當的答案】When most companies release a new product or service, they try to persuad
- 所謂的光化學煙霧(Photochemical Smog)主要是指下列的哪一類氣體? (A)SO2,SO3(B)CH4,C6H6(C)NO2, O3(D)CO,CO2。
- 符號是表示(A)制水閥(B)排氣閥(C)止回閥(D)排泥閥。
- In an election ___________, it’s unavoidable for candidates to criticize each other.(A) captain
- What does the word ‘recurrent’ in the second paragraph mostly likely mean?(A) New; present;
- (A) stuck to (B) used to (C) based on (D) consisted of
- 利用離心力的原理,將氣流中的粉塵等微粒加以去除的裝置是為 (A)旋風分離器(B)袋式集塵器(C)濕式洗滌器(D)靜電集塵器。
- 法定盈餘公積的提撥,將使股東權益:(A)減少 (B)增加 (C)不變 (D)不一定,視提撥目的而定
- Group decisions can be reached___________ consciously or unconsciously.(A) both (B) either (C) s
- Which of the following is NOT true about Oxford university?(A) It has existed for more than
- (A) after all (B) instead of (C) by contrast (D) as usual
- 100. 利用何種物質將有機性污染物加以分解的廢水處理法,稱為生物處理法? (A)凝集劑(Coagulant)(B)二鉻酸鉀(C)石灰(D)活性污泥。
- 甲公司從 X1 年至 X3 年間進行新產品的研發,每年均投入$200,000 經費,於 X3 年底研發成功,向政府申請專利時,另支付$20,000 規費,則專利權入帳之金額為:(A) $20,0
- The taxi driver drove carelessly and was unfriendly to me; ___________, the taxi was dirty.(A) s
- Which of the following can be inferred from the passage?(A) Oxford has many outdated and pre
- (A) turned on (B) stepped on (C) counted on (D) insisted on
- 配管工程施工前,首先應(A)準備材料(B)準備工具(C)分配工作(D)閱讀圖說。
- 甲公司於 X5 年初以$500,000 取得乙公司 40%股權,而對乙公司具重大影響力。若投資成本與取得股權淨值無差異,乙公司 X5 年度淨利為$60,000,X5 年 3 月 1 日發放現金股
- According to school regulations, anyone caught ___________on the exam will be punished.(A) to ch