题目内容

Skim the following paragraph and choose a suitable summary for the paragraph.It is difficult in the modern world to do anything other than a basic job without being able to read. Reading as a skill is the key to an educated workforce, which in turn is the bedrock of economic advancement, particularly in the present technological age. Studies have shown that by increasing the literacy and numeracy skills of primary school children in the UK, the benefit to the economy generally is in billions of pounds. The skill of reading is now no more just an intellectual or leisure activity, but rather a fully-fledged economic force.

A. Reading is a basic skill.
B. Reading benefits the economy by billions of pounds.
C. Reading becomes an economic force.

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用盈余公积分配现金股利的会计分录是()。

A. 借:盈余公积贷:应付股利
B. 借:应付股利贷: 盈余公积
C. 借:盈余公积贷:应付利润
D. 借:应付利润贷:盈余公积

以下关于盈余公积的说法正确的是()。

A. 法定盈余公积累计额已达到注册资本的60%时可不再提取该项公积金
B. 任意盈余公积主要是由公司制企业按照股东大会的决议提取
C. 企业以盈余公积弥补亏损,应由董事会提议,经股东大会批准
D. 盈余公积转增资本时,转增资本后的盈余公积的数额不得少于注册资本的25%

企业溢价发行股票,实收股本超过股票面值的部分,应计入()。

A. 主营业务收入
B. 资本公积
C. 盈余公积
D. 财务费用

能够用于转增资本的所有者权益要素是()。

A. 实收资本
B. 资本公积
C. 盈余公积
D. 未分配利润

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