问题 单项选择题

企业在筹集资金过程中,投资人的投入资本超过其注册资金的数额是( )。

A.资本公积
B.盈余公积
C.实收资本
D.未分配利润

答案

参考答案:A

解析:资本公积在来源上比较多样,它可以来源于投资者的额外收入,也可以来源于除投资者之外的其他企业或个人。

阅读理解

阅读理解。

     "High income is not as good as high age, and high age is not as good as high spirits."

     Generally speaking, the rich are happier because money can purchase goods and services and it is the

consumption (消费) of these materials that increases one's enjoyment of life. Especially nowadays, money

seems to be one thing that drives the people around. "Human beings live for money while birds die for food."

-a well-known Chinese saying is quite quotable (适宜引用的) to interpret the present society. Some people

try every means to make money at the expense of others interests. These people harm others to benefit

themselves. They think the more money they make, the happier they will be.

     In addition to money, people's happiness was affected by other factors. High age is what many Chinese

are dreaming of. Longevity (长寿) is the very term that the people often use to pray for their dears and elders.

So there are many books and theories that introduce the way of living longer. Dancing, jogging, dieting, even

singing and shouting together are said to do good to one's health.

     Nevertheless, some people think that high spirits is vital to the quality of one's life. If you are in high spirits,

you'll find everything pleasing and comfortable in life: warm sunshine, blue sky, white clouds, happy birds,

comfortable breeze, sweet smiles, and so on. You seem to have the friends across the world. Your life will

be happy at every moment. You will have a good health and can make more money if you live longer.

     In one word, let's keep ourselves in high spirits, thus we could keep longevity and make considerable

money at the same time.

1. The rich are happier because _____. [ ]

A. they have the hobby of saving money

B. they can gain all the things in the world

C. they help the poor by giving them a lot of money

D. the consumption can increase their enjoyment of life

2. What does the Chinese saying "Human beings live for money while birds die for food" tell us? [ ]

A. It tells us that people try every means to make money at the expense of everything.

B. It tells us that the more money people make, the longer they will live.

C. It tells us that to live is to make more money.

D. It tells us that people will die for making more money, just as birds die for food.

3. The author thinks that _____ is the most important.[ ]

A. high income

B. high age

C. high spirits

D. the quality of one's life.

单项选择题