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问题 单项选择题

以下哪个对掌的定义是正确的（）。

A.四指分开伸直，拇指弯曲紧扣于虎口处

B.四指并拢弯曲，拇指弯曲紧扣于虎口处

C.掌的力点在掌心

D.四指并拢伸直，拇指弯曲紧扣于虎口处

答案

参考答案：D

完形填空
完形填空。
   Lana's birthday    1  . We planned to give her a surprise party. I think I can   2   her a big cake with beautiful
candles. Sally said she   3   some drinks and snacks. The party   4   in my house. I   5   a phone call to Frank to
ask him to join us this morning. He   6   TV then. He promised that he   7   in time and bring some flowers to
Lana. Eric said he   8   his robot to the party. The robot   9   all kinds things for us. We all hope Lana   10   
happy.
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单项选择题

在用权益法核算长期股权投资时，如果被投资企业由于外币折算原因引起所有者权益的增加，投资企业在会计处理上应借记“长期股权投资”账户，贷记( )账户。

A．“资本公积”
B．“投资收益”
C．“营业外收入”
D．“实收资本”
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