听力原文：W: Hurry up! The train will leave at 13:30.
M: Don't worry! We have half an hour left.
Q: What is the time now？
(9)
At 11:30 a.m.
B. At 9:30 p.m.
C. At 1:30 a.m.
D. At 1:00 p.m.
查看答案
采用权益法核算长期股权投资时，对于被投资企业发生的除净损益以外的其他所有者权益的变动，投资企业应按所拥有的表决权资本的比例计算应享有的份额，将其计人（）。
A. 资本公积
B. 投资收益
C. 其他业务收入
D. 营业外收入
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
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
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