甲公司2011年初所有者权益构成情况如下：实收资本2000万元，资本公积500万元，盈余公积300万元，未分配利润600万元。2011年度实现利润总额1000万元，企业所得税税率为25%，按净利润的10％提取法定盈余公积，假定不存在纳税调整事项及其他因素，则甲公司2011年末可供分配利润为（）万元。
A. 1225
B. 1285
C. 1350
D. 1600
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According to the passage, which of the following is NOT true？
A. Vietnam War is the military struggle fought in Vietnam from 1959 to 1975, involving the North Vietnamese in conflict with the United States forces and the South Vietnamese army.
B. In 1965 the United States got involved in the war in order to prevent the South Vietnamese government from collapsing.
C. During the conflict, approximately 1.5 to 2 million Vietnamese on each side were killed and more than 58,000 Americans lost their lives.
D. The U.S. government supported the South Vietnamese government and its policies led to rebellion in the North.
某企业于2004年成立(假定所得税税率为25％)，当年发生亏损160万元，2005年至20l0年每年实现利润总额均为20万元，则2010年年底该企业“利润分配一未分配利润”科目的借方余额为（）万元(不考虑所得税纳税调整事项)。
A. 85
B. 80
C. 45
D. 40
Which day is the busiest day in the supermarket？
A. Sunday.
B. Monday.
C. Friday.
According to the author which of the following is TRUE？
A. The first kindergarten was started by Germany educator Friedrich Froebel in 1837 in Blankenburg, Prussia.
B. Froebel chose the German term kindergarten (children's garden) because he intended children in his school to grow freely in a garden.
C. At the time, almost every children under the age of seven attended school, so Froebel designed his kindergarten for children between the ages of three and seven.
D. Froebel's kindergarten was based on the then idea that children's play was significant and the kindergarten became widely admired for its revolutionary, teaching methods.
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