问题 单项选择题

甲公司2013年年初未分配利润为100万元,本年净利润为500万元,公司股东大会决议,按净利润的10%提取法定盈余公积,正确的会计分录是______。

A.借:利润分配——提取法定盈余公积
600000

贷:盈余公积——法定盈余公积
600000
B.借:利润分配——法定盈余公积
600000

贷:盈余公积——提取法定盈余公积 600000
C.借:利润分配——提取法定盈余公积
500000

贷:盈余公积——法定盈余公积
500000
D.借:利润分配——法定盈余公积
500000

贷:盈余公积——提取法定盈余公积 500000

答案

参考答案:C

解析: 公司制企业的法定盈余公积按照税后利润的10%提取,在计算提取法定盈余公积的基数时,不应包括企业年初未分配利润。

阅读理解

阅读理解。

     Many years ago, when I was fresh out of school and working in Denver, I was driving to my parents'

home in Missouri for Christmas. I stopped at a gas station (加油站) about 50 miles from Oklahoma City,

where I was planning to stop and visit a friend. While I was standing in line at the cash register (收款台),

I said hello to an older couple who were also paying for gas.

     I took off, but had gone only a few miles when black smoke poured from the back of my car. I stopped

and wondered what I should do. A car pulled up behind me. It was the couple I had spoken to at the gas

station. They said they would take me to my friend's. We chatted on the way to the city, and when I got

out of the car, the husband gave me his business card.

     I wrote him and his wife a thank-you note for helping me. Soon afterward, I received a Christmas present

from them. Their note that came with it said that helping me had made their holidays meaningful.

     Years later, I drove to a meeting in a nearby town in the morning. In the late afternoon I returned to my

car and found that I'd left the lights on all day, and the battery (电池) was dead. Then I noticed that the

Friendly Ford dealership-a shop selling cars-was right next door. I walked over and found two salesmen in

the showroom.

     "Just how friendly is Friendly Ford?" I asked and explained my trouble. They quickly drove a pickup truck

to my car and started it. They would accept no payment, so when I got home, I wrote them a note to say

thanks. I received a letter back from one of the salesmen. No one had ever taken the time to write him and

say thank you, and it meant a lot, he said.

     "Thank you"-two powerful words. They're easy to say and mean so much.

1. The author planned to stop at Oklahoma City _____.

A. to visit a friend

B. to see his parents

C. to pay at the cash register

D. to have more gas for his car

2. The phrase "took off" underlined in Paragraph 2 means "_____".

A. turned off

B. moved off

C. put up

D. set up

3. What happened when the author found smoke coming out of his car?

A. He had it pulled back to the gas station.

B. The couple sent him a business card.

C. The couple offered to help him.

D. He called his friend for help.

4. The battery of the author's car was dead because _____.

A. something went wrong with the lights

B. the meeting lasted a whole day

C. he forgot to turn off the lights

D. he drove too long a distance

5. By telling his own experiences,the author tries to show _____.

A. how to write a thank-you letter

B. how to deal with car problems

C. the kind-heartedness of older people

D. the importance of expressing thanks

单项选择题