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问题 单项选择题

“本年利润”科目属于（）。

A.资产类科目

B.所有者权益类科目

C.成本类科目

D.损益类科目

答案

参考答案：B

解析：所有者权益类科目包括：“实收资本”（或“股本”）、“资本公积”、“盈余公积”、“本年利润”、“利润分配”等科目。

单项选择题

Networks can be interconnected by different devices．In the physical layer，networks can be connected by (66) or Hubs, which just move the bits from one network to an identical net-work. One layer up we find bridgas and swiehes, which operate at data link layer. They can accept (67) , examine the MAC address, and forward the frames to a different network while doing minor protocol translation in the process. In the network layer, we have routers that can connect two netwoks. If two networks have (68) network layer, the router may be able to translate between the packet formats. In the transport layer we find transport gateway, which can interface between the two transport connections. Finally, in the application layer, application gateways translate message
(69) . As an example, gateways between Internet e-mail and X.400 e-mail must (70) the e-mail message and change various header fields.

A．syntax

B．semantics

C．languages

D．format
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多项选择题

中央银行基准利率由（）构成。

A.再贷款利率

B.再贴现利率

C.存款准备金利率

D.超额准备金利率

E.法定存款准备金利率
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