法定公积金转为资本时，所留成的该项公积金不得少于转增前公司注册资本的（）。
A．20%
B．25%
C．30%
D．40%
参考答案：B
A company’ s financial statement reads: Current $ 2000 Fixed assets 3000 Debt 3000 Equity 2000,The company sold $ 500 in receivables, but a review of the footnotes to the financial statements reveals that the credit risk was not transferred on the sale. Which of the following adjustments is an analyst reviewing the company least likely to make（）
A. Decrease equity by $ 500.
B. Increase debt (short-term liabilities) by $ 500.
C. Increase current assets (accounts receivable) by $ 500.
下列关于基金风险的说法，正确的是( )。
A．封闭式基金的价格与基金净值之间一般来说是反方向变动的B．开放式基金的价格总是与基金净值偏离很大C．开放式基金的价格与基金净值之间一般来说是同方向变动的D．开放式基金的申购和赎回价格随基金净值的下跌而上升
