问题 多项选择题

下面关于企业税后利润分配的说法中正确的是()。

A.先提取法定盈余公积金,再弥补以前年度亏损

B,法定盈余公积金可用于转增资本金

C.先向投资人分配利润,再提取任意盈余公积金

D.法定盈余公积金可用于弥补企业亏损

E.先向投资入分配利润,再提取法定盈余公积金

答案

参考答案:B, D

解析:

根据我国有关法律的规定,一般企业和股份有限公司每期实现的利润在交纳所得税后,实现的净利润应首先弥补以前年度尚未弥补的亏损,然后应按以下顺序进行分配:

(一)计算可供分配利润

将本年净利润(或亏损)与年初未分配利润(或亏损)相加,计算出可供分配利润。如果可

供分配利润是负数,、即亏损,则不能进行后续分配。

(二)计提法定盈余公积金

企业分配当年税后利润时,应当按抵减年初累计亏损后的本年净利润,以10%的比例提取法定盈余公积。当法定盈余公积金累计达到企业注册资金的50%时,可不再提取。法定盈余公积金用于弥补企业亏损和按国家规定或经股东会议决议转增资本,以不低于企业注册资本的25%为限。

(三)计提公益金

公益金是用于职工集体福利支出的资金。它同样以抵减年初累计亏损后的本年净利润为基数,按5%~10%的比例提取。

(四)计提任意盈余公积金

在向投资者分配利润前,经董事会或类似机构决定,企业可以提取任意公积金。公司的优先股股利,应在计提任意盈余公积金前分配。

(五)向投资者分配利润

企业要在提取盈余公积金和公益金后,才能向投资者分配利润。

1.一般企业的应按投资各方的出资比例进行利润分配。

2.股份有限公司的股利分配,应以各股东持有的股份比例为依据。

单项选择题 A1/A2型题
阅读理解

阅读理解

    Even facts "forgotten" by people during a busy day may be retrieved if this is followed by a good

night's sleep.

    Researchers from the University of Chicago asked volunteers to remember simple words . Many

found their memories letting them down towards the end of the day, but the following morning, those

who had slept well could recall much more.

    Researchers, writing in the journal Nature, said the brain could "rescue" lost memories during the

night.

    When the brain is first asked to remember something that memory is laid down in an "unstable" state,

meaning that it is possible that it could be lost . At some point, the brain consolidates those it deems

important into a "stable", more permanent state . However, the Chicago researchers suggested that it

was possible for a "stable" memory to be made "unstable" again . This would mean that memories

could be modified then filed away again in the face of new experiences.

    The 12 volunteers tested in the experiment were played words created through a speech synthesizer

which were purposely difficult to understand . Initially, the written version of the word  from the audio

version only . Tests revealed that the ability to recall the right word tended to tail off as the day ended.

    However, when the volunteers were retested after a good night's sleep, they were able to recall

some words that they had " forgotten" the previous evening.

    Dr Daniel, one of the study authors, said: "Sleep consolidates memories, protecting them against

subsequent interference or decay . Sleep also appears to "recover" or restore memories." He said: "If

performance is reduced by decay, sleep might actively recover what has been lost."

   Dr Karim Nader, from the Department of Psychology in McGill University in Montreal, said:

"Memory research is undergoing a transformation-no longer is memory thought to be a hard-writing

of the brain, instead it seems to be a process of storage and restorage."

    Sleep helps some memories "mature" and also prunes out unimportant memories.

1. What does the first paragraph implies?

A . A busy day makes people forget things easily.

B . People need a good night's sleep after a busy day.

C . A good night's sleep helps memories.

D . A good night's sleep helps people forget a busy day.

2 . The words the 12 volunteers played in the experiment were not ____

A . created through a speech synthesizer

B . hard to understand

C . available at the beginning

D . designed to test people's ability of understanding

3 . According to the passage, memory_____

A . is a hard-writing of the brain

B . is not a process of storage

C . is not a process of restorage

D . will be mature with the help of sleep

4 . Which of the following is NOT true?

A . When people first remember something, the memory is in an "unstable state".

B . The brain will change those important unstable memories into stable.

C . Once the memory become stable, it will never become unstable again.

D . Sleep can protect memories from being harmed.