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问题 多项选择题

下列各项中，属于“利润分配”科目所属明细科目的有( )。

A．提取法定盈余公积

B．本年利润

C．应交所得税

D．提取任意盈余公积

E．未分配利润

答案

参考答案：A,D,E

解析： 本题考查重点是对“利润分配核算的科目设置”的熟悉。为了反映企业利润的分配(或亏损的弥补)情况以及历年未分配利润(或未弥补亏损)的累积数额，可设置“利润分配”科目，并在该科目下设置的明细科目有：盈余公积补亏、提取法定盈余公积、应付现金股利或利润、提取任意盈余公积、转作股本的股利、未分配利润。因此，本题的正确答案为ADE。

单项选择题

商标侵权行为是由( )严格依照商标法及其实施细则的规定处理。

A．工商行政管理机关和人民法院

B．人民法院

C．工商行政管理机关或人民法院

D．工商行政管理机关
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阅读理解

Siberia is a huge territory in Russia. It is more than half of Russia and is 4,000 miles wide.  Most of this area is a forest with animals and birds. In autumn, the forests in Siberia are full of mushrooms and berries(浆果). Many people like picking mushrooms, but that is not as simple as you might think. Old people who live in the villages know places where you can pick lots of mushrooms. Some mushrooms grow in colonies. If you find one, you only need to look around because nearby you'll find more of them.

However, when picking mushrooms, it is important not to choose the wrong kind. You have to be careful because some mushrooms are poisonous even though they look good. The smell can help you choose them, because good mushrooms smell very good.

Siberian people are very friendly and hospitable. If someone invites you home for dinner, you'll soon be full. You should try everything the host is having.

The climate there depends on the territory. Some places have very comfortable climates with hot summers and cold winters. In my opinion, the best season is spring, when nature wakes up after a long winter. It is the time for blossoms and love. Birds come back from other warm countries. Trees become dressed in green. The sun becomes warm and the days are longer. The mood is wonderful and people smile a lot. It is an amazing time.

In winter, you have opportunity for sports. The most popular sport in winter in Russia is cross-country skiing. During weekends, many people go into the country and ski. Noses freeze and cheeks hurt, but people continue to enjoy these times.

小题1:What is the best title for the passage?

A．Siberia, an interesting and beautiful place.

B．The climate in Siberia.

C．The four seasons in Siberia.

D．Collecting mushrooms in Siberia.小题2:Which of the following can help to choose the right mushrooms for dinner?

A．The places.

B．The colonies.

C．The smell.

D．The outlook.小题3:Which of the following is NOT a characteristic of Siberia in spring?

A．The night is longer.

B．Tress turn green.

C．It is warmer.

D．There are many birds.小题4:What can we conclude about the climate in Siberia?

A．It's cold all the year round.

B．It's hot in summer.

C．The climate is very comfortable.

D．It depends on where your are in Siberia.
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