问题 单项选择题

下列各项,不得用于分配股利的为( )。

A.资本公积

B.盈余公积

C.留存收益

D.本年末分配利润

答案

参考答案:A

解析: 本题考核的是确定利润分配政策应考虑的法律因素中的资本保全约束。资本保全约束要求企业发放的股利或投资分红不得来源于原始投资(或股本),而只能来源于企业当期利润或留存收益。资本公积是一种准资本,也不能用于分配股利。

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The hotel was in a 31 street and seemed to agree with one who 32 a good sleep after a tiring trip. The woman manager 33 me to my room. When I asked her about dinner, she said it was 34 at six and I had 35 it." 36 , I'm not very hungry." I said in a friendly voice. " I'll just have a 37 and then go to a restaurant."   "What!" she said, raising her eyebrows (眉毛). "This is a respectable (体面的) hotel, young man. If you want, 38 go somewhere else. " She spoke as if a glass of beer were a 39 liquid. I felt my 40 back through the dark streets after dining outside. I knocked loudly on the door but nobody 41 . It was a long time 42 the lady opened the door. "What's going on?" she said 43 ." Guests are to be back by ten. The rule is for everyone."   I went to my room and tried to sleep. The bed was 44 and the sheets and blankets were damp. 45 of all, the whole hotel trembled when the church clock 46 every quarter of an hour. Just before dawn, I finally went to sleep.   "Did you sleep well last night, young man?" asked the old lady the next morning. " 47 speaking, I don't think I could 48 another night here." I replied. "I 49 slept at all." "That's because you were 50 all night drinking!" She said disapprovingly.
小题1:
A.modernB.darkC.crowdedD.quiet
小题2:
A.neededB.tookC.sleptD.tried
小题3:
A.calledB.showedC.pointedD.sent
小题4:
A.eatenB.preparedC.cookedD.served
小题5:
A.forgottenB.takenC.missedD.ordered
小题6:
A.Thank youB.Never mindC.I'm sorryD.Too bad
小题7:
A.sleepB.cakeC.drinkD.rest
小题8:
A.have toB.mustC.ratherD.better
小题9:
A.dangerousB.uglyC.cruelD.strange
小题10:
A.directionB.feetC.pathD.way
小题11:
A.answeredB.heardC.openedD.went
小题12:
A.beforeB.whenC.afterD.until
小题13:
A.in surpriseB.kindlyC.coldlyD.cruelly
小题14:
A.hardB.easyC.comfortableD.difficult
小题15:
A.AboveB.LastC.WorstD.First
小题16:
A.struckB.brokeC.beatD.hit
小题17:
A.CorrectlyB.GenerallyC.ReallyD.Truly
小题18:
A.needB.spendC.affordD.manage
小题19:
A.neverB.hardlyC.seldomD.haven't
小题20:
A.dreamingB.awakeC.upD.down