问题
单项选择题
下列经济业务中，不引起所有者权益变动的是（）。
A．所有者投入资金偿还欠款
B．所有者向企业投入设备
C．企业向所有者分配利润
D．企业提取盈余公积
答案
参考答案：D
解析：
A是负债减少，所有者权益增加；B是资产增加，所有者权益增加；C是所有者权益减少，资产减少；D是未分配利润减少，盈余公积增加，所有者权益不变。
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下列经济业务中，不引起所有者权益变动的是（）。
A．所有者投入资金偿还欠款
B．所有者向企业投入设备
C．企业向所有者分配利润
D．企业提取盈余公积
参考答案：D
解析：
A是负债减少，所有者权益增加；B是资产增加，所有者权益增加；C是所有者权益减少，资产减少；D是未分配利润减少，盈余公积增加，所有者权益不变。
| 阅读理解。 | ||||||||
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| 1. Li Na ________. | ||||||||
| A. is one of the top table tennis players in the world B. is the first player to reach a Grand Slam final C. didn't say anything about the match D. beat Zahlavpva Strycova on her way to the Australian Open final | ||||||||
| 2. Two search and rescue teams from ________ have begun work in Japan. | ||||||||
| A. Australia B. the US C. the UK D. Afghanistan | ||||||||
| 3. Justin Bieber might feel ________ when he arrived at Hong Kong airport. | ||||||||
| A. disappointed B. happy C. excited D. bored | ||||||||
| 4. When a drought happens, people are short of ________. | ||||||||
| A. money B. oil C. food D. water | ||||||||
| 5. Which of the following is NOT mentioned in the news? | ||||||||
| A. An Afghan city of Kandahar will donate $50,000 to Japan. B. More than 4.23 million people find it difficult to get enough drinking water. C. All the Chinese were proud of Li Na after she won the match. D. The concert Bieber will have in Hong Kong is one of his last shows in his "My World" tour. |
