下列各项中，可以引起资产和所有者权益同时发生变化的是( )。

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问题单项选择题

A．用税前利润弥补亏损

B．权益法下年末确认被投资企业当年实现的盈利

C．资本公积转增资本

D．将一项房产用于抵押贷款

答案

参考答案：B

解析：选项AC不影响资产，属于所有者权益内部的变动。选项D影响的是资产和负债，不影响所有者权益。

单项选择题

猩红热的病原体为（）。

A.A组a型溶血性链球菌

B.A组b型溶血性链球菌

C.A组g型溶血性链球菌

D.缓症链球菌

E.金黄色葡萄球菌

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单项选择题

Are you interested in seeing the beautiful fall foliage of New England but tired of traffic jams and overbooked hotels Then this year forget the crowds in New England and see the beautiful colors of autumn in the Catskills.
These rugged mountains in New York State, just 90 miles northwest of New York City, are famous for the legendary tales of Rip Van Winkle, and more recently for the summer hotels mat sprang up in the region during the 1940s, 1950s, and 1960s. Families trying to escape the heat of New York City found the Catskills to be the perfect place to stay for a month or so each summer. By the late 1950s there were over 500 resorts and hotels offering nighttime entertainment as well as all kinds of outdoor activities. Famous comedies like Jackie Gleason, Joan Rivers, and Sid Caesar all got their start touring the hotel clubs here. Since the introduction of air-conditioning and cheaper air travel, however, families have stopped coming to the Catskills in such large numbers, chasing instead more distant locations at different times of the year. Many of the Catskills hotels closed in the 1970s, but some remain and have expanded and changed their facilities to meet the needs of today’s visitors.
Currently, there are many activities available to the traveler besides witnessing the changing colors of the leaves. There is an all-organic sheep farm where visitors can see how a traditional sheep farm operates. There are also hundreds of miles of scenic drives in the area. Route 42, for instance, is an excellent site for spotting bald eagles. For more information on vacations in the Catskills, call the office of Public Information.

From the passage, what might a visitor be lucky enough to do

A．See fall leaves in color.

B．See a kind of bird.

C．Work on a sheep farm.

D．Drive on scenic roads.

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