下列说法正确的有()。A.企业发生亏损时,可以用以后年度税前利润弥补,但弥补期限不得超过三年B.企下列说法正确的有()。
A. 企业发生亏损时,可以用以后年度税前利润弥补,但弥补期限不得超过三年
B. 企业将资本公积转增资本并不引起所有者权益总数的增加,而只是引起企业所有者权益结构的变化
C. 盈余公积是所有者权益的一部分,在必要的时候应当将其分配给投资者
D. 法定盈余公积和任意盈余公积的区别就在于各自计提的依据不同,一般情况下,法定盈余公积是每一个企业都应提取的,而任意盈余公积则由企业自行决定是否提取。至于在用途上,两者并无区别
E. 由于所有者权益和负债都是对企业资产的要求权,因此他们的性质是一样的
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What opinion does the author want to convey through the last paragraph?
A. If you want to have a harvest, you should ensure fertile soil.
B. The years of early childhood are the time to prepare the soil.
C. Arouse children's interest and feeling first, and try to keep them.
D. Parents should pave the way for the child.
A.grewB.wentC.existedD.raised
A. grew
B. went
C. existed
D. raised
(2007年考试真题)下列交易或事项,不应确认为营业外支出的是()。
A. 公益性捐赠支出
B. 无形资产出售损失
C. 固定资产盘亏损失
D. 固定资产减值损失
第二节 完型填空
阅读下面短文,从短文后所给各题的四个选项(A、B、C和D)中选出能填入相应空白处的最佳选项。
Do you know insurance (保险)? Buying insurance is a (36) by which people can protect themselves (37) large losses. Protection against fire is one kind of insurance. Large numbers of people pay (38) sums of money to an insurance company. Although thousands of people have paid for fire insurance, only (39) will lose their homes by fire. The insurance company will pay for these homes out of the sums of money it has (40) .
The first modern fire insurance company was (41) in London, England, in 1666. A great fire had just (42) most of the cities, and people wanted protection against (43) losses. The first company (44) rapidly. Soon other companies were founded in other areas.
Benjamin Franklin helped form. the first fire insurance company in America in 1752. He also (45) a new kind of insurance for (46) . The new insurance would offer protection against the loss of crops (47) storms.
In 1775, Benjamin Franklin helped start (48) new insurance company in America. This company, (49) offered life insurance, collected some money (50) from many different men. (51) a man died, his family was given a large sum of money. Today, this company is (52) in business.
Over the years, people have (53) from many new kinds of insurance when they have suffered from (54) accidents as ear and plane crashes. (55) ,almost everyone has some kinds of insurance.
(33)
A. way
B. company
C. thought
D. means