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问题 多项选择题

下列业务中，仅产生所有者权益内部结构调整的有( )。

A．分配现金股利

B．资本公积转增资本

C．盈余公积补亏

D．盈余公积转增资本

答案

参考答案：B,C,D

解析： 分配现金股利导致所有者权益减少，负债增加。

完形填空

第二节：语法填空（共10小题，每小题1.5分，满分15分）

阅读下面短文，根据上下文在空白处填上适当的词, 或使用括号中的词语的正确形式填空。

We high school students do have some growing pains, but we can get rid of them correctly and wisely.  31           , some of us are upset  32            their body styles and looks. It’s unnecessary and it’s not important at all. We needn’t care about it. It is one’s inner beauty   33           matters. Second, we sometimes seem to be misunderstood     34             our teachers, parents and classmates.    35        (face) with this, we can find a proper time to have a heart-to-heart talk with them, trying to remove the    36                (understand). Some of us have fewer friends. I think being open-minded and friendly will do you good. Third, we may fall behind others,  37           __ makes us stressed. Actually we can encourage    38             to work  39            (efficiency), full of determination. At last, some of us don’t have much pocket money, so they feel unhappy. Isn’t it strange? So long as we have some, that’s enough. And we can learn  40        to spend money.
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单项选择题

以下关于GMP的说法中，错误的是( )。

A．GMP的数额过高，就失去了控制工程费用的意义，业主所承担的风险增大
B．GMP的数额过低，则CM单位所承担的风险减小
C．确定一个合理的GMP，一方面取决于CM单位的水平和经验，另一方面更主要的是取决于设计所达到的深度
D．如果CM单位介入时间较早，则可能在CM合同中暂不确定GMP的具体数额，而是规定确定GMP的时间
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