问题 单项选择题

资本保全约束要求企业发放的股利或投资分红不得来源于( )。

A.当期利润

B.留存收益

C.未分配利润

D.股本或原始投资

答案

参考答案:D

解析: 资本保全约束要求企业发放股利或投资分红不得来源于原始投资(或股本),而只能来源于企业当期利润或留存收益。其目的是为了防止企业任意减少资本结构中所有者权益。(股东权益)的比例,以维护债权人利益。

单项选择题
单项选择题

Part 4


Questions 26-45


·Read the following article and choose the best word for each space.
·For questions 26-45, mark one letter A, B, C or D on the Answer Sheet.

iPhone Left in Hot Car for Three Hours


The normally peaceful suburban town of Winnetka is still reeling following the news Monday (26) a local resident, whose name is being (27) by police pending a full investigation, left an iPhone unattended for more than three hours in a car (28) in the hot sun.
"Responding to calls from (29) . passersby, who observed the iPhone sitting in a vehicle in the parking (30) of the Westfield Shopping Center, police arrived on the (31) at approximately 4 p.m. and immediately intervened to save the device," said Winnetka police chief Douglas Blaine. "Security cameras have shown that the iPhone had been in the car— with the doors (32) and the windows rolled (33) —since 1 p.m. Due to the tragic and highly emotional (34) of this case, we cannot say any (35) at this time."

A. partner B. producer C. owner D. seller

According to official police records, two officers forcibly (36) into the car at 4:07 p.m. and found the iPhone (37) face down on the dashboard. The iPhone at first showed no (38) of life, but after a tense few seconds, officers were able to wake it and get it to (39) to a series of simple touch commands. Police said that if the iPhone were left in the extreme (40) for any longer, it could have died.
The iPhone was rushed by ambulance to a nearby Apple facility for careful (41) .Miraculously, no damage to its memory, screen, or wireless capabilities was reported.
Upper-middle-class suburbanites from all over the North Shore area have reacted to the near-tragedy with an unprecedented outpouring of (42) . Hundreds of cards and letters have come streaming in, and local talk radio shows have been flooded (43) calls demanding that the iPhone’s (44) be prosecuted. Many have come forward offering to take the iPhone into their custody, and still (45) have donated free downloads, ringtones, and MP3s to the victimized object.