试题与答案

有限责任公司股东会做出增加公司注册资本的决议时,应当经出席股东会议的全体股东一致通过

题型:判断题

题目:

有限责任公司股东会做出增加公司注册资本的决议时,应当经出席股东会议的全体股东一致通过。( )

答案:

参考答案:

解析: 必须经代表2/3表决权的股东通过,有限责任公司股东会才能对公司增加或减少注册资本、分立、合并、解散、变更公司形式或者修改公司章程做出决议。

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题型:完形填空
完形填空。
     After the birth of my second child, I got a job at a restaurant. Having worked with an experienced   1  
 for a few days, I was   2   to wait tables on my own. All went   3   the first week. When Saturday night
came, I was luckily   4   the tables not for from the kitchen.   5  , I still felt it a little hard to carry the
heavy trays (托盘).
     Before I knew it, the   6   was full of people. I moved slowly,   7   every step. I remember how   8   I
was when I saw the tray stand near the tables; it looked different from the one I was   9   on. It had nice
handles, which made it  10  to move around. I was pleased with everything and began to  11  I was a natural
at this job.
     Then, an old man came to me and said, "Excuse me, dear, my wife and I loved  12  you work. It seems
your tray stand has been very  13  to you, but we are getting ready to  14  now, and my wife needs her  15 
 back."
     At first his  16  did not get across. "What was he talking about!" Then, I got it. I had set my trays on his
wife's orthopedic walker (助步器). I stood frozen as ice, but my face was  17 . I wanted to get into a hole
and  18 .
     Since then, I have learned from many mistakes such as the one I just  19  I have learned to be more  20  
and not to be too sure of myself.
( )1. A. manager   
( )2. A. promised  
( )3. A. well      
( )4. A. left      
( )5. A. Therefore 
( )6. A. kitchen   
( )7. A. minding  
( )8. A. angry   
( )9. A. fixed   
( )10. A. slower  
( )11. A. believe 
( )12. A. letting  
( )13. A. useful   
( )14. A. rest    
( )15. A. bag    
( )16. A. idea    
( )17. A. cold    
( )18. A. lie    
( )19. A. repeated  
( )20. A. careful  
B. assistant   
B. invited     
B. quickly     
B. given       
B. However     
B. street      
B. changing   
B. calm     
B. trained   
B. lighter   
B. making   
B. making    
B. familiar   
B. order    
B. walker    
B. praise    
B. full of joy 
B. hide     
B. discovered     
B. patient   

C. cook         
C. allowed      
C. safely       
C. brought  
C. Otherwise    
C. restaurant 
C. taking    
C.sad        
C. loaded    
C. regret    
C. watching   
C. watching     
C. unusual     
C. eat     
C. tray     
C. message       
C. pale    
C. defend    
C. corrected   
C. honest    

D. waitress         
D. advised          
D. wrong               
D. shown          
D. Finally            
D. table            
D. saving           
D. happy             
D. waited           
D. pretend           
D. having          
D. interesting     
D. interesting                     
D. leave            
D. coat             
D. need              
D. on fire        
D. stay              
D. described      
D. practical      
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题型:多项选择题

下列各项中,有关一般纳税人增值税的相关处理正确的有()。

A.采购商品或接受应税劳务、服务时,应确认应交税费——应交增值税(进项税额)

B.如果企业购进的存货因自然灾害原因而毁损,则应将存货对应的进项税额转出

C.如果企业将自产的产品用于集体福利,则应视同销售,确认销项税额

D.企业出口产品按规定退税的,按照应收的出口退税额计入其他应收款核算

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