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所有者权益练习(Owner equity exercise)
所有者权益练习(Owner equity exercise)
The third chapter of the rights and interests of the owners
A single choice
1, a Limited by Share Ltd commissioned B securities companies to issue ordinary shares, par value totaled 40 million yuan, the total issued 160 million yuan, the issue fee according to issuing a total of 2% calculation (without considering other factors), net income received all shares issued. A Limited by Share Ltd of the business is credited as a capital reserve for the amount (million).
A.4 000
B.11 680
C.11 760
D.12 000
2, the following economic business, will not cause the change of
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