问题 单项选择题

下列各项业务中,能使企业资产和所有者权益总额同时增加的是()。

A.分派股票股利

B.提取盈余公积

C.资本公积转增资本

D.交易性金融资产公允价值增加

答案

参考答案:D

解析:选项A、B、C均未使企业所有者权益总额发生变化,只是所有者权益内部结构发生变化;交易性金融资产公允价值增加,将使资产增加、利润增加,从而使所有者权益总额增加。

阅读理解

  The Andrew Romay Immigrant Support Program (ISP) at the International Center provides a welcoming place for immigrants where they can build the skills they need to fully participate in the professional and social life of their new country.

About the Program

The Andrew Romay Immigrant Support Program (ISP) at the International Center provides an integrated (综合的) set of educational, cultural, and professional activities at ICNY to help immigrants:

●improve their English

●develop the networks they need to achieve their goals and fully participate in American life

●find a welcoming "home away from home"

Participants have access to a wide-range of programming, including:  

●more than 40 weekly classes in English language and American culture

●practical and career-skills workshops

●opportunities to explore New York City and the nearby area through trips and tours

ISP is particularly focused on helping newly arrived immigrants at a critical point in their lives.Recent arrivals in financial need receive one-year scholarships and low-cost meals.ISP is funded by Andrew Romay and a sum of money from the Open Society Institute.

If you are interested in applying for ISP, please fill out our online application or contact ISP Program Manager, Elaine Roberts at (212)255-9555 or at eroberts@intlcenter.org.

Resources for Current ISP Members

RECOMMENDED CLASSES

●Intermediate level:Introduction to Writing & Interviewing Skills on Wednesday, from 11 am-l2:l0pm.

●High Intermediate/Advanced: Tips for Success at Work and Beyond on Tuesday, from 2-3:25pm.

●Advanced: Career Skills Workshop on Wednesday, from 6-8pm. Sign-up required.

●For all levels: Interviewing Skills Workshop on Saturday, from 11 am. - 2 pm. Sign-up required.

UPCOMING EVENTS

To see a list of upcoming events, visit our News & Events page.

OTHER RESOURCES

If you would like helpful resources on topics such as ESOL, healthcare, housing, or finding a job, please visit our Member Resources page

小题1: The main purpose of ISP is to ____.

A.help new immigrants set up a home away from home

B.equip new immigrants with the skills needed

C.provide support for new immigrants in financial need

D.help old immigrants at a critical point小题2:You can become a member of ISP by ____.

A.visiting News & Events page

B.surfing Member Resources page

C.contacting Andrew

D.contacting Elaine小题3: Which class best suits Tracy, who hopes to improve her

interviewing skills but is busy on weekdays?

A.Intermediate level.

B.High Intermediate/Advanced.

C.Advanced.

D.For all levels.

单项选择题