问题 单项选择题

某公司2003年税后利润600万元,2004年需要增加投资资本900万元,公司的目标资本结构是权益资本占60%,债务资本占40%,公司采用剩余股利政策,增加投资资本 900万元之后资产总额增加( )万元。

A.900

B.540

C.600

D.300

答案

参考答案:D

解析: 股利分配600-900×60%=60(万元),增加负债900-540=360(万元),资产总额增加360-60=300(万元)。

综合
改错题

第二节:短文改错(共10小题;每小题1分,满分10分)

此题要求改正短文中的错误。对标有题号的每一行作出判断:如无错误,在该行右边横线上划一个勾(√);如有错误(每行只有一个错误),则按下列情况改正:

该行多一个词:把多余的词用斜线(\)划掉,在该行右边横线上写出该词,并也用斜线划掉。该行缺一个词:在缺词处加一个漏字符号(∧),在该行右边横线上写出该加的词。

该行错一个词:在错的词下划一横线,在该行右边横线上写出改正后的词。

注意:原行没有错的不要改。

Scientists around the world have been studying the warm      76.______

of waters in the Pacific Ocean being known as EL Nino. The       77.______                  

appearance of EL Nino is knowing to affect weather around        78.______           

world. Now scientists still do not completely understand           79.______           

them. Yet they find they can use it to tell the future in              80.______                      

different area in the world. The scientists write about              81.______

their recent work in the magazine Nature. Their computer          82.______                     

program can hardly tell when an EL Nino will appear. They         83.______

suggest that this could provide for an effective early warning        84.______

system and could prevent much of the disasters from happening.     85.______