（一）某企业期初资产总额1200万元，负债总额480万元，所有者权

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问题单项选择题

（一）某企业期初资产总额1200万元，负债总额480万元，所有者权益总额720万元。该企业本期发生下列经济业务： 1向银行借入短期借款15万元，存入银行； 2将资本公积30万元转增资本； 3以银行存款5万元预付采购材料货款； 4以银行存款归还长期借款25万元； 5根据销售合同预收A公司货款9万元，存入银行； 6经股东大会批准决定，应向投资者分配现金股利20万元。要求：根据上述资料，回答问题。

该企业期末资产总额为______万元。

A．1199

B．1200

C．1210

D．1234

答案

参考答案：A

解析：该企业期末资产总额=1200+15+5-5-25+9=1199(万元)。

阅读理解

MSG(monosodium glutamate) is a food additive(食品添加剂),which has been widely used by many food factories all over the world since it appeared first in Japan in 1909.

MSG is a substance that is added to some food to improve its original(原先的) taste and colour. It is used in foods around the world such as cakes, bread, frozen meats, fish and vegetables. In the beginning, people thought MSG was safe just like salt and sugar. However, in 1968 some people reported they seemed to have bad reactions(反应) to MSG after having had a meal at a restaurant. They included headaches and quick heartbeat(心跳).It was also reported that MSG excited a person’s brain and caused his death in Japan. Scientists think that MSG may lead to many neurological disorders(神经紊乱).In mice studies done by a university, the evidence showed the mice didn’t want to eat the food including MSG.

Today many food companies “hide” MSG on food labels(标签) by using different names. If you see “natural flavorings”,“hydrolyzed protein”and “spices” in a food label, you are probably seeing a hidden way to “report” MSG in a food label. Every time we have a meal in a restaurant, we always feel the food very delicious to taste, but sometimes it is dangerous for our health because some poisonous food additives have been added to the food.