试题与答案

以下各项中,应计入资本公积的是:( )。①资本溢价②直接计入所有者权益的利得和损失③

题型:单项选择题

题目:

以下各项中,应计入资本公积的是:( )。①资本溢价②直接计入所有者权益的利得和损失③分配股票股利时股票的公允价值高于股票面值的部分④寿险责任准备金的影子会计调整

A.①②③

B.①②④

C.①③④

D.①②③④

答案:

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参考答案:A解析:本题考核诉讼时效中断。《民法通则》第一百四十条规定:"诉讼时效因提起诉讼、当事人一方提出要求或者同意履行义务而中断。从中断时起,诉讼时效期间重新计算。"注意区分时效中断和时效中止。

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In the 60s, people asked about your astrological (about star) sign. In the 90s, they want to know your website.   1  Your website is an electronic meeting place for your family, friends and potentially, millions of people around the world. Best of all, you may not have to spend a cent. The web is filled with all kinds of free services and all it takes is some time and creativity.

 2 Like the table of contents of a book or magazine, the home page is the front door. Your site can have one or more pages, depending on how you design it.

While web pages vary greatly in their design and content, most use a traditional magazine layout(版面设计).At the top of the page is a banner(横幅). Next comes a greeting and a short description of the site. Pictures, text, and links to other websites follow.

 3 Think about whom the site is for and what you want to say. Next, gather up the material that you want to put on the site.

While there are no rules you have to follow, there are a few things to keep in mind:  4 If you are too much at the beginning, you may never get the site off the ground. You can always add to your site.

Less is better. Most people don’t like to read a lot of long text online.   5 

Smaller is better. Since it can take a long time to download large image files, keep the file sizes small.

Have the rights. Don’t put any material on your site unless you are sure you can do it legally. Always remember to get the permission from the writer first.

Now it’s time to roll up your sleeves and start building

A.Start simply.

B.Break it into small pieces.

C.Draw a rough layout on a sheet of paper.

D.Many websites are considered very interesting.E.Before you start building your site, do some planning.

F.Think of your home page as the starting point of your website.

G.These days, having a web address is almost as important as a street address.

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