钢材经冷加工后，性能会发生显著变化，下列哪项叙述是不正确的（）？
A.强度提高
B.塑性增大
C.变硬
D.变脆
参考答案：B
Juniper Corp’s stock transactions during the year 2004 were as follows: January 1 540000 shares issued and outstanding March 1 50 percent stock dividend July 1 180000 treasury shares reacquired October 1 60000 treasury shares reissued When computing for earnings per share (EPS) computation purposes, what was Juniper’s weighted average number of shares outstanding during 2004（）
A. 735000.
B. 870000.
C. 766667.
在企业财务会计中，资产负债表和利润表是以( )为基础的会计报表。
A．权责发生制B．持续经营C．现金D．盈利能力
