Guanghai Co. was organized on January 1, 2012 and issued 200 000 shares of common stock on that date. On July 1, an additional 100 000 shares were issued for cash. Net income for the year was 600 000 yuan. Net earnings per share amounted to A: 3.00 yuan. B: 2.50 yuan. C: 2.40 yuan. D: 2.00 yuan.

The total cost of a goods for export is RMB 55 000， foreign exchange net income after export is $10 000， if the Bank of China's foreign exchange rate is $100 against 650 yuan， the export cost for foreign exchange is （ ）。 A: 15.38% B: 18.38% C: 5.5 D: 6.5

R company sold old equipment for $25 000. The equipment had a cost of $50 000 and accumulated depreciation of $30 000. The entry to record the sale of the equipment would include a ( ). A: loss on disposal of $25 000 B: gain on disposal of $25 000 C: loss on disposal of $5 000 D: gain on disposal of $5 000

The house _______him 1000,000 yuan. A: spend B: cost C: buy D: take

I have to ______ 5 Yuan for the book. A: cost B: take C: pay