初级会计·课后作业·第三章（Junior accounting homework third chapters）.doc

初级会计·课后作业·第三章（Junior accounting homework third chapters） The third chapter owners equity First, individual choice questions 1. what is incorrect in the statement of paid in capital is (). A. paid in capital is an enterprise that accepts the investors capital in accordance with the articles of association or the terms of the contract and agreement B. shareholders may invest in money, or in kind, intellectual property, land use rights and other non monetary assets that can be valued in monetary terms and may be transferred in accordance with the law C. the monetary contribution of all shareholders shall not be less than 20% of the registered capital of the limited liability company The proportion of D. paid in capital is the main basis for profit or dividend distribution of an enterprise 2. when an enterprise buys its shares in bank deposits, the account to be debited is (). A. stock stock, B. capital reserve, C. surplus reserve, D. share capital 3., when an enterprise has cancelled stock repurchases, the debit account may not include (). A. capital stock, B. capital reserve, C. surplus reserve, D. stock 4. sources of capital reserves do not include (). A. capital premium B. equity premium C. surplus reserves D. gains and losses directly credited to owners equity 5. an enterprise initial public offering 1000000 shares of common stock, par value of 1 yuan, the issue price per share is 5 yuan, the company entrusted with the unit agreement, determine the fees in accordance with the issue of 3% of the income, deductions from income distribution, included in capital surplus - equity premium amount (yuan). A.4850000 B.3850000 C.1000000 D. 5000000 6. enterprises to adopt a long-term equity investment investment unit of the equity method of accounting, the same stake in the case, due to the invested entity other than the net profits and losses of the interests of the owner of the change of the profits, should be credited to the subject is (). A. long term equity investment B