首次公开发行股票的发行人的财务指标应满足的要求包括，（）。

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问题不定项选择

A．最近3个会计年度净利润均为正数且累计超过人民币3000万元，净利润以扣除非经常性损益后较低者为计算依据

B．最近3个会计年度经营活动产生的现金流量净额累计超过人民币5000万元；或者最近3个会计年度营业收入累计超过人民币3亿元

C．发行前股本总额不少于人民币5000万元

D．最近1期末无形资产(扣除土地使用权、水面养殖权和采矿权等后)占总资产的比例不高于20%

答案

参考答案：A, B

解析：

掌握我国的股票发行类型和股票发行条件。

单项选择题

Like every language, American English is full of special expressions, phrases that come from the day-to-day life of the people and develop in their own way. Our expression today is "to face the music".
When someone says, "well, I guess I’ll have to face the music, " it does not mean he’s planning to go to the concert. It is something far less pleasant, like being called in by your boss to explain why you did this and did that, and why you didn’t do this or that. Sour music indeed, but it has to be faced. At sometime or another, every one of us has had to face the music, especially as children. We can all remember father’s angry voice, "I want to talk to you. " and only because we did not obey him. What an unpleasant business it was!
The phrase "to face the music" is familiar to every American, young and old. It is at least 100 years old. And where did this expression come from The first explanation comes from the American novelist, James Fenimore Looper. He said, in 1851, that the expression was first used by actors while waiting in the wings to go on the stage. When they got their cue to go on, they often said, "Well, it’s time to face the music. " And that was exactly what they did—facing the orchestra which was just below them. And an actor might be frightened or nervous as he moved on to the stage in front of an audience that might be friendly or perhaps hostile, especially if he forgot his lines. But he had to go out. If he did not, there would be no play. So the expression "to face the music" come to mean "having to go through something, no matter how unpleasant the experience might be, because you knew you had no choice".
Other explanations about the expression go back to the army. When the men faced an inspection by their leader, the soldiers would be worried about how well they looked. Was their equipment clean, shinny enough to pass the inspection Still the men had to go out and face the music of the band as well as the inspection. What else could they do
Another army explanation is more closely related to the idea of facing the results and accepting the responsibility for something that should not have been done. As, for example when a man is forced out of the army because he did something terrible, he is dishonored. The band does not play. Only the drums tap a sad, slow beat. The soldier is forced to leave, facing such music as it is and facing the back of his horse.

How many ways does the phrase "to face the music" comes from

A. 1

B. 2

C. 3

D. 4

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单项选择题

按照《五金交电家电化工商品的购销合同实施办法》规定，供方错发到站、中转单位、收货单位及接货人，与需方同城的，由需方就近解决。供方应承担（）。

A、违约金

B、货物损失

C、由此造成的损失和费用

D、中国人民银行规定的罚金

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