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问题 单项选择题

关于利得，下列说法中正确的是( )。

A．利得是指由企业非日常活动所形成的、会导致所有者权益增加的、与所有者投入资本无关的经济利益的流入

B．利得是指由企业日常活动所形成的、会导致所有者权益增加的、与所有者投入资本无关的经济利益的流入

C．利得只能计入所有者权益项目，不能计入当期利润

D．利得只能计入当期利润，不能计入所有者权益项目

答案

参考答案：A

解析： 利得是指由企业非日常活动所形成的，会导致所有者权益增加的、与所有者投入资本无关的经济利益的流入，可能计入所有者权益，也可能计入当期利润。

单项选择题

A recent poll indicated that half the teenagers in the United States believe that communication between them and their parents is (1) and further that one of the prime causes of this gap is (2) listening behavior. As a(an) (3) in point, one parent believed that her daughter had a severe (4) problem. She was so (5) that she took her to an audiologist to have her ear tested. The audiologist carefully tested both ears and reported back to the parent:"There’s nothing wrong with her hearing. She’s just (6) you out. "

A leading cause of the (7) divorce rate (more than half of all marriages end in divorce) is the failure of husbands and wives to (8) effectively. They don’t listen to each other. Neither person (9) to the actual message sent by the other.

In (10) fashion, political scientists report that a growing number of people believe that their elected and (11) officials are out of (12) with the constituents they are supposedly (13) Why Because they don’t believe that they listen to them. In fact, it seems that sometimes our politicians don’t even listen to themselves. The following is a true story: At a national (14) conference held in Albuquerque some years ago, then Senator Joseph Montoya was (15) a copy of a press release by a press aide shortly before he got up before the audience to (16) a speech. When he rose to speak, (17) the horror of the press aide and the (18) of his audience, Montoya began reading the press release, not his speech. He began, "For immediate release. Senator Joseph M. Montoya, Democrat of New Mexico, last night told the National... " Montoya read the entire six page release, (19) with the statement that he "was repeatedly (20) by applause.

13（）

A.leading

B.representing

C.delegating

D.supporting
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单项选择题

下列不属于诱骗投资者买卖证券、期货合约罪的犯罪主体足( )。

A．证券公司、期货经纪公司的从业人员

B．证券业协会、期货业协会的工作人员

C．证券期货监督管理部门的工作人员

D．证券发行人
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