企业接受的现金捐赠应该作为（）处理。A.实收资本 B.资本公积金

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问题单项选择题

企业接受的现金捐赠应该作为（）处理。

A.实收资本

B.资本公积金

C.盈余公积金

D.未分配利润

答案

参考答案：B

解析：企业接受捐赠，引起了企业权益的增加，属于所有者权益中的资本公积金。

选择题

You look very tired today. You should stay _____ and have a good rest.

[ ]

A. in

B. in bed

C. in a bed

D. in the bed

单项选择题

A lessee has a 15-year capital lease requiring equal annual payments. The reduction of the total lease liability in year 6 is equal to:（）

A. 1/15 of the original lease liability.

B. the reduction of the long-term lease liability in year 6.

C. the current liability shown for the lease at the end of year 5.