中财第十一章所有者权益习题答案（In the interests of the owner of the eleventh chapter exercises answer）.docVIP

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中财第十一章所有者权益习题答案（In the interests of the owner of the eleventh chapter exercises answer）.doc

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中财第十一章所有者权益习题答案（In the interests of the owner of the eleventh chapter exercises answer）

中财第十一章所有者权益习题答案（In the interests of the owner of the eleventh chapter exercises answer） The eleventh chapter of the rights and interests of the owners (a) a single choice. 1.D [analysis] actually received payment, the actual receipt of payment payable minus the securities included costs of bank deposits. According to the product value and stock equity to confirm the total number of shares. 2.B [analysis] companies to accept investors priced investment of material goods, shall be agreed by all investing parties and shall pay taxes for the value. So, In a company paid in capital of =460 000+78 200=538 (200 yuan) 3.D 4.D [analysis] 20 * 8 year undistributed profit = (54 - 4) * 75% * (1 - 15%) - 10.5=21.38 (million) 5.C [analysis] shall be credited to the capital reserve - equity premium account amount =1 000 * (8-1) - (150100) =6 950 (million) 6.B [analysis] with the statutory surplus reserve fund, to increase after the remainder of the provident fund of not less than (for) 25% of the registered capital is limited, therefore, the share capital shall not exceed a maximum (1500 X), =25% (3 000+X), X=600 million. 7.C [analysis] to capital reserves, surplus reserves is extraction of changes in equity within the project, does not affect the total owners equity, reduce the total owners equity to distribute profits to investors, so, The company at the end of the total owners equity = 160+300-20=440 (million) 8.D [analysis] actually received by the enterprise from =800 * 1.5 * (1 - 1%) =1 (188 yuan) 9.B [analysis] limited liability company in the capital increase, the amount of capital contribution in the new investors to pay the agreed proportion is greater than that of its calculation of its share in the registered capital of the share of the difference, included in capital reserve. 10.C 11.C [analysis] because, Paid in capital = (100 + X) * 2 / 3 = 100 X=50 So, Capital surplus = 80-50 = 30 (million) 12.D [analysis] accumulated retained earnings include undistributed profits