问题 单项选择题

某企业年初盈余公积余额为500万元,本年提取法定盈余公积200万元,提取法定公益金100万元,用盈余公积转增资本200万元,用法定公益金购置职工集体福利设施50万元。该企业盈余公积的年末余额为( )万元。

A.450

B.500

C.550

D.600

答案

参考答案:D

解析: 企业盈余公积的年末余额=500+200+100-200=600(万元)。 考生应特别注意用法定公益金购置职工集体福利设施只是盈余公积内部转换,并不影响盈余公积年末余额。

阅读理解

Peter wondered why he didn't have many friends. The reason(原因)was he was always taking, never giving. One day Peter told Bill, "I'd like to give a party on Saturday, I'd like you to come and bring Martha, too." "Thanks, Peter. We' d be happy to come." " Perhaps you'd like to bring your violin. You and Martha sing well together. I'm sure everyone will want you to sing for us." That was how Peter began to plan his party. Next he asked another friend, Betty, to bring a cake. "You make the best cake in the world, Betty, and I like to eat your cake better than have one from the bakery." Peter invited(邀请)a few other friends to come to his party. He didn't forget(忘记)to ask something from each one of them. He even asked Jim and Mary Jackson to let him give the party at their house! They agreed(同意). The party was a big success(成功). However, as the guests(客人)were leaving, they said "Thank you" to Bill and Martha for the music, Betty for the cake, the Jacksons for the use of the house and to others for their hard work. To Peter they just said, "Thanks for the invitation(邀请)."

小题1:The party was held(举行)          .

A.at Peter's house

B.in a large hall(大厅)

C.at Peter's friend's house

D.in a secret(秘密的)place小题2: Which of the following is NOT TRUE?

A.Betty made the best cake.

B.Mary Jackson sang well.

C.Bill played the violin well.

D.The Jacksons did hard work for the party.小题3:          liked Peter.

A.Many of his friends

B.Few people

C.Everyone

D.All his friends小题4:Peter         to give the party.

A.tried his best

B.did nothing

C.only invited some friends

D.did everything小题5:From the story, we can see Peter was                .

A.a warm -hearted(热心的)man

B.good at making friends

C.a selfish(自私的)man

D.a welcomed(受欢迎的)friend

单项选择题