[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"$fbYVKKT1puss2Gmv-87MBHJUfTHXec8KgUGkl9cOwhq4":3},{"answer":4,"createTime":5,"id":6,"options":7,"origin":10,"question":17,"related":18,"source":29,"type":88},[],"2025-12-19 01:56:52",273058320,[8,9],"正确","错误",{"count":11,"courseId":12,"courseImg":13,"courseName":14,"workId":15,"workName":16},10,"53e1d2ef4961cca8eea3e23969ad2cb9","https:\u002F\u002Ftihai-oss-cloud.itihey.com\u002Fimg\u002F03a579384a6dc297c89809b582fcc767.png","默认课程","b87959b4a967452b9db86cd8085ff557","实收资本减少","股份有限公司回购股票支付的价款低于股票面值总额的,所注销库存股的账面余额与所冲减股本的差额贷记"资 本公积——股本溢价"科目.( )",[19,31,38,47,56,66,75,83,89,94],{"answer":20,"createTime":21,"id":22,"options":23,"question":28,"source":29,"type":30},[],"2025-12-22 10:45:25",271884016,[24,25,26,27],"资本公积","营业外收入","利润分配——未分配利润","盈余公积","某股份有限公司依法采用收购本公司股票方式减资.回购股票支付的价款低于股票面值总额.下列各项中,注销 股价时,冲减股本后的差额应贷记的会计科目是( )","v1",0,{"answer":32,"createTime":21,"id":33,"options":34,"question":37,"source":29,"type":30},[],271884017,[35,27,24,36],"股本","库存股","某股份有限公司采用回购本公司股票方式减资,下列各项中,在回购本公司股份时应借记的会计科目是( )",{"answer":39,"createTime":21,"id":40,"options":41,"question":46,"source":29,"type":30},[],271884018,[42,43,44,45],"股本减少600万元","盈余公积减少600万元","资本公积减少400万元","盈余公积减少400万元","2019年6月30日,某股份有限公司的股本为5 000万元(面值为1元),资本公积(股本溢价)为1 000万元,盈余 公积为1 600万元.经股东大会批准,该公司回购本公司股票200万股并注销,回购价格为每股3元.不考虑其他因 素,下列各项中,关于该公司注销全部库存股的会计处理结果正确的是( )",{"answer":48,"createTime":21,"id":49,"options":50,"question":55,"source":29,"type":30},[],271884019,[51,52,53,54],"借记"盈余公积"科目1 000万元","借记"资本公积"科目1 000万元","贷记"库存股"科目4 000万元","借记"股本"科目1 000万元","某公司经股东大会批准,按照每股4元的价格回购并注销本公司普通股股票1 000万股.每股股票面值为1元.注 销前,该公司资本公积(股本溢价)为2 000万元,盈余公积为3 000万元.不考虑其他因素,下列各项中,关于该 公司注销回购股份相关科目的会计处理结果不正确的是( )",{"answer":57,"createTime":21,"id":58,"options":59,"question":64,"source":29,"type":65},[],271884020,[60,61,62,63],"派发股票股利","回购并注销本公司的股票","用盈余公积补亏","接受外币资本投资","下列有关股份有限公司的各事项中,会引起股本发生变动的有( )",1,{"answer":67,"createTime":21,"id":68,"options":69,"question":74,"source":29,"type":65},[],271884021,[70,71,72,73],"借记"盈余公积"科目500 000元","借记"股本"2 000 000元","贷记"库存股"科目2 000 000元","借记"资本公积——股本溢价"科目1 500 000元","2019年12月31日,某股份有限公司股本为10 000 000元(每股面值为1元),资本公积1 500 000元,盈余公积1 000 000元,经股东大会批准,该公司以每股2元价格回购公司股票2 000 000股并注销.下列各项中,关于该公司 注销所回购股份相关科目的会计处理结果正确的有( )",{"answer":76,"createTime":21,"id":77,"options":78,"question":82,"source":29,"type":65},[],271884022,[54,79,80,81],"借记"利润分配——未分配利润"科目2 000万元","借记"资本公积"科目2 000万元","借记"盈余公积"科目2 000万元","某公司2019年年初股本为8 000万元(每股面值为1元),资本公积为5 000万元(为股本溢价),2019年公司按 照每股3元的价格回购本公司股票1 000万股并注销.不考虑其他因素,下列各项中,关于该公司注销所回购股份相 关科目的会计处理结果正确的有( )",{"answer":84,"createTime":5,"id":85,"options":86,"question":87,"source":29,"type":88},[],273058318,[8,9],"企业注销库存股,应按股票面值和注销股数计算的股票面值总额,借记"库存股"科目,按注销库存股的账面余 额,贷记"股本"科目,按其差额,借记或贷记"资本公积——股本溢价" 科目.( )",3,{"answer":90,"createTime":5,"id":91,"options":92,"question":93,"source":29,"type":88},[],273058319,[8,9],"股份有限公司以收购本企业股票方式减资的,按注销股票的面值总额减少股本,购回股票支付的价款小于面值总 额的部分,依次冲减"资本公积"、"盈余公积"和"利润分配——未分配利润".( )",{"answer":95,"createTime":5,"id":6,"options":96,"question":17,"source":29,"type":88},[],[8,9]]