在最低票面利率的基础上参照预先确定的某一基准利率予以定期调整的债券指的是（）。
A．零息债券
B．附息债
C．息票累积债券
D．浮动利率债券
参考答案：D
用所给单词的适当形式完成句子。
1. Have you ever seen the film _____ (direct) by Zhang Yimou?
2. I think it's one of _ (enjoy) trips in my life.
3. After a short rest, he continued _____ (write) his novel.
4. Who do you think is _ (care) of the two?
5. The more heavily it rained, _____ (worry) we became.
甲股份有限公司经股东大会批准发放股票股利，并已办妥增资手续。甲股份有限公司应当根据实际发放的股票股利，借记的会计科目是( )。
A．股本 B．应付股利C．盈余公积 D．利润分配
