问题 单项选择题

法定盈余公积应按税后利润的一定比例提取,当累积的盈余公积金达到注册资本的______时,企业可以不再提取。

A.10%
B.20%
C.25%
D.50%

答案

参考答案:D

解析:[考点] 本题主要考查的知识点是盈余公积的提取。
按照《公司法》的规定,公司制企业的法定盈余公积按照当年税后净利润的10%提取,非公司制企业也可以按照超过10%的比例提取。公司法定盈余公积累计额达到注册资本的50%时可以不再提取法定公积金。

完形填空

When my father was celebrating a milestone (里程碑) birthday, I pulled together a surprise gift that he would never forget.

As he was approaching 60,1 had a firm idea: What if I could get the memories people had of him, put each one into an envelope - 60 in total - and have him open them, one by one, on his birthday? So I wrote an e-mail to family and friends, explaining my idea.

I sent the e-mail and waited. And then the replies started coming in and I was very, very surprised. There were so many memories, and they were all so lovely. They came from the '50s, '60s, '70s, from every decade(十年) between now and the day my dad was born. They came from my mother, my siblings, my grandma, my dad's friends from high school, his sister, my dad's first boss, a colleague at his first job, from people who hadn't seen my dad in 40 years, from people I myself hadn't even informed. They typed them and handwrote them. They mailed them and e-mailed them.

The night before Dad's birthday, my sister and 1 stayed up late, putting everything together with some

The next morning, after breakfast and presents and cake, we gave the pile of envelopes to him. "Just one more thing for you," we said.

It took him a long time to open them and read. Each one was a brief ticket to another time, a leap (跳跃) backward over years and decades. There was a lot of laughter and a few tears, too.

I was kind of sad when the project was over because it was great fun to collect these memories. It gave me a different picture of my dad.

小题1:When did the author give her father a surprise gift? (no more than 4 words)

                                                                             

小题2:Who sent the mails? (no more than 6 words)

                                                                             

小题3:Why did the author and her sister stay up late the night before their father's birthday? (no more than 9 words)

                                                                             

小题4:How did the author's father most probably feel when he read (he mails? (no more than 3 words)

                                                                             

小题5:What was the surprise gift? (no more than 6 words)

                                                                             

单项选择题