问题 不定项选择

某企业董事会决议,经股东大会批准,按税后利润1800万元的10%提取法定盈余公积,按提取法定盈余公积之后剩余净利润的20%向投资者分配现金股利。

要求:根据上述材料,回答下列问题。

下列关于盈余公积的说法,不正确的是()

A.企业不能以盈余公积弥补亏损

B.企业应该设置“盈余公积”总账

C.上市公司的法定盈余公积按照税后利润的10%提取,法定盈余公积累计额已达注册资本的50%时可以不再提取

D.盈余公积是指公司按照规定从净利润中提取的各种积累资金

答案

参考答案:A

解析:

阅读理解

It is a cold and dry winter morning. When you wake up, you feel that your throat hurts. You begin to sneeze and later you may cough. You must have a cold! Wait a moment. Could it just be a common cold or the flu (流感) that’s been going around?

A cold gives you a runny nose and cough. But it’s usually easy to deal with. Some take medicine while others drink herbal tea or chicken soup. Usually you feel better after a week.

On the other hand, the flu can be much more dangerous. It usually gives you fever. Sometimes it can cause death. According to an American magazine, the worst flu killed about 50 million people from 1918 to 1919.

Don’t worry. If you get a flu vaccine (疫苗), it can stop you from getting the virus (病毒). Flu vaccines work by giving the body a small amount of flu viruses. This causes your body to develop antibodies (抗体). So next time you get the flu, the antibodies should help you.

The flu virus changes every few years. Therefore, there are so many types of flu, such as H1N1 and H5N1. The antibodies for one type of flu can’t help us against all types of flu. That’s why we need to get the vaccine every year.

However, good health habits may also help stop you developing a cold or flu. Washing your hands often helps stop you from getting viruses. It is also important to get regular exercise and eat healthy food. All these can help you strengthen your immune system (增强免疫系统).

小题1:If you have a common cold, usually you’ll feel better after ________.

A.a week

B.two weeks

C.ten days

D.twenty days小题2:According to the passage, which is TRUE of the flu?

A.It first happened in 1919.

B.It usually doesn’t give you fever.

C.It is easy to deal with.

D.It can kill people sometimes.小题3:If you get a flu vaccine, ________.

A.it can’t stop you from getting the flu virus

B.it won’t cause your body to develop antibodies

C.your body will develop antibodies

D.your body will get a large amount of flu viruses小题4:We need to get a flu vaccine every year because ________.

A.we probably have a cold in winter

B.the flu virus changes every few years

C.the flu is very dangerous

D.you don’t need to take any medicine after that小题5:The following ways can help stop the flu EXCEPT ________.

A.staying indoors

B.getting regular exercise

C.eating healthy food

D.washing our hands often

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