试题与答案

A有限责任公司注册资本为8000万元，净资产为10000万元，现A公司根据公司经营战

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题型：单项选择题

题目：

A有限责任公司注册资本为8000万元，净资产为10000万元，现A公司根据公司经营战略的需要变更为B股份有限公司。根据规定，B股份有限公司折合的股份总额不得高于( )。

A．5200万元
B．6500万元
C．8000万元
D．10000万元

答案：

参考答案：D

考点：会计资格考试中级会计(经济法)中级经济法
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题型：阅读理解

American is the country on the move. In unheard of numbers, people of all ages are exercising their way to better health. According to the latest figures, 59 percent of American adults exercise regularly—up 12 percent from just two years ago and more than double the figure of 25 years ago. Even non-exercisers believe they would be more attractive and confident if they were more active. It’s hard not to get the message. The advantages of physical fitness are shown on magazine covers, postage stamps, and television ads for everything from beauty soaps to travel books. Exercise as a part of daily life did not catch on until the late 1960s when research by military doctors began to show the good points of doing regular physical exercises. Growing publicity(宣传) for races held in American cities helped develop a strong interest in the ancient sport of running. Although running has leveled off in recent years as Americans have discovered equally helpful and sometimes safer-forms of exercise.                                                  

As the popularity of exercise continues to increase, so does scientific evidence (根据) of its health benefit. The key to fitness is exercising the major muscle group strongly enough to almost double the heart rate and keep it doubles for 20 to 30 minutes at a time. Doing such physical exercises three times or more a week will greatly improve physical health in about three months.

小题1: According to the essay, what was the percentage of American adults doing regular physical exercises two years ago?                                                                                

A．About 70%.

B．Nearly 60

C．Almost 50%.

D．More than 12%.小题2: A growing interest in sports didn’t developed until______________.                             

A．25 years ago

B．two years ago

C．the late 1960s

D．now小题3:Which of the following if the closest in meaning to underlines phrase “leveled –off”?       

A．became very popular

B．stopped being popular

C．reached its lowest level in popularity

D．stopped increasing in number小题4: It can be learnt from the passage that the good points of exercise___________.               

A．are to be proved

B．are to be further studied

C．are supported by scientific evidence

D．are self- evident小题5:Which of the following would be the best title for the passage?                              

A．Different Forms of exercise

B．Exercise——The Road to Health

C．Scientific Evidence of Health Benefit

D．Running——A Popular Form of Sport
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