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问题 单项选择题

深发公司是股份有限公司，其注册资本为6000万元，2006年末的净资产为8000万元，法定盈余公积金余额为3000万元。2007年初，经股东大会决议通过，拟将部分法定盈余公积金转增股本，根据《中华人民共和国公司法》的规定，本次转增股本最多不得超过( )万元。

A．2000
B．1000
C．1200
D．2500

答案

参考答案：C

解析： 根据《公司法》的规定用法定盈余公积金转增股本时，以转增后留存的该项公积金不少于(转增后)注册资本的25%为限，因此本次转增股本最高额计算为：(3000-x)/(6000+x)＝25%，则x=1200万元。

单项选择题

将外债划分为外国政府贷款、国际金融组织贷款和国际商业贷款的分类标准是( )

A．按照偿还对象的不同划分

B．按照偿还期限的不同划分

C．按照偿还责任的不同划分

D．按照债务类型的不同划分
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单项选择题

A little boy invited his mother to attend his school’s first teacher-parent meeting. To the little boy’s (1) , she said she would go. This (2) be the first time that his classmates and teacher (3) his mother and he felt (4) of her appearance. Although she was a beautiful woman, there was a severe sear (疤痕) that (5) nearly the entire right side of her face. The boy never wanted to (6) why or how she got the sear.At the meeting, the people were (7) by the kindness and natural beauty of his mother (8) the sear, but the little boy was still embarrassed (尴尬) and (9) himself from everyone. He did, however, get within (10) of a conversation between his mother and his teacher.The teacher asked (11) ," How did you get the scar on your face"The mother replied, " (12) my son was a baby, he was in a room that caught fire. Everyone was (13) afraid to go in because the fire was (14) , so I went in. As I was running toward his bed, I saw a long piece of wood coming down and I placed myself over him trying to protect him. I was knocked (15) but fortunately, a fireman came in and saved both of us. " She (16) the burned side of her face. "This scar will be (17) , but to this day, I have never (18) what I did. "At this moment, the little boy came out running toward his mother with tears in his eyes. He held her in his arms and felt a great (19) of the sacrifice (牺牲) that his mother had made for him. He held her hand (20) for the rest of the day.

第（2）空应选择（）

A．would       

B．could     

C．should     

D．must
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