试题与答案

下列仅影响所有者权益结构变动的项目是( )。 A.用盈余公积弥补亏损 B.接受投资

题型:多项选择题

题目:

下列仅影响所有者权益结构变动的项目是( )。

A.用盈余公积弥补亏损

B.接受投资者投资

C.经批准将盈余公积转增资本

D.投资者减资,企业以现金支付

答案:

参考答案:A,C

解析: 用盈余公积弥补亏损,盈余公积减少,未分配利润增加,所有者权益总额不变;接受投资者投资,资产和所有者权益增加;盈余公积转增资本,盈余公积减少,实收资本增加,所有者权益总额不变;投资者减资,资产和所有者权益同时减少。

试题推荐
题型:阅读理解

阅读理解

     A: I once heard someone shout, "Look out." I put my heard out of the window and a bucketful water

fell on me. It seems that "Look out" may mean "Don't look out".

     B: I was once on a ship and heard the captain shout, "All hands on deck(甲板)." I put my hands on

the deck and someone walked on them.

      C: I once called early on an English friend and the servant who came to the door said, "He's not up

yet. Come back in half an hour." When I went again for him, she said, "He's not down yet." I said, "If

he'sneither up nor down. Where is he?" 

1.  In the dialogue the phrase "Look out" actually means "______".

A. Don't look out              

B. Look out for the water

C. Be careful                  

D. Look everywhere

2. The underlined word "them" in the dialogue means _______.

A. my feet      

B. my hands    

C. the ship      

D. the deck

3. "He is not up" and "He is not down" in the dialogue actually means _______.

A. He doesn't stand up and doesn't lie down

B. He doesn't come up and doesn't go down

C. He hasn't turned up and hasn't turned down

D. He hasn't got up and he hasn't come downstairs

4. The best title for the dialogue may be _______.

A. Look Out

B. All Hands On Deck  

C. How Strange

D. What A Language

5. The writer writes the dialogue to tell us that ______.

A. English is very interesting if you like it and keep on using it

B. it is impossible to learn English very well in a short time

C. languages keeps on developing and changing all the time

D. words and phrases may have different meanings in different situations.

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