问题 多项选择题

下列各项中,属于利得的有()。

A.出租投资性房地产收取的租金

B.投资者的出资额大于其在被投资单位注册资本中所占份额的金额

C.处置固定资产产生的净收益

D.持有可供出售金融资产因公允价值变动产生的收益

E.以现金清偿债务形成的债务重组收益

答案

参考答案:C, D, E

解析:出租投资性房地产收取的租金属于日常活动;利得与投资者投入资本无关。

单项选择题

Many theories concerning the causes of juvenile delinquency (crimes committed by young people) focus either on the individual or on society as the major contributing influence. Theories (51) on the individual suggest that children engage in criminal behavior (52) they were not sufficiently penalized for previous misdeeds or that they have learned criminal behavior through (53) with others. Theories focusing on the role of society suggest that children commit crimes in response to their failure to rise above their socioeconomic status, (54) as a rejection of middle-class values. Most theories of juvenile delinquency have focused on children from disadvantaged families, ignoring the fact that children from wealthy homes also commit crimes. The latter may commit crimes (55) lack of adequate parental control. All theories, however, are tentative and are (56) to criticism. Changes in the social structure may indirectly (57) juvenile crime rates. For example, changes in the economy that lead to fewer job opportunities for youth and rising unemployment (58) make gainful employment increasingly difficult to obtain. The resulting discontent may in turn lead more youths into criminal behavior. Families have also (59) changes these years. More families consist of one-parent households or two working parents; consequently, children are likely to have less supervision at home (60) was common in the traditional family structure. This lack of parental supervision is thought to be an influence on juvenile crime rates.

52().

A.before 

B.unless 

C.until 

D.because

多项选择题