问题 单项选择题

银行将短期借款200000元转为对本公司的投资,则本公司的( )。

A.负债减少,资产增加

B.负债减少,所有者权益增加

C.资产减少,所有者权益增加

D.所有者权益内部一增一减

答案

参考答案:B

解析: 短期借款属于负债,对公司投资属于所有者权益。因此,银行将短期借款转为对公司的投资,必然使公司的负债减少,同时使所有者权益增加。

阅读理解

 

  Yao Ming was born in 1980. In his last season with the Shanghai Sharks,he scored 32.4 points per game. The big man from China helped the Houston Rockets in the NBA and retired in July 2011. He is the son of two great basketball players and learnt how to play basketball when he was young. As one of the stars in the NBA,he worked hard to make his dream come true and show the world that Chinese basketball player love this game too!
 

  Pele is a football player that everyone knows. He was born in Brazil in 1940.He started playing for Santos when he was only 16 and he didn’t retire until 1977.He played for Brazil 111 times and he scored 97 international goals. Pele came from a poor family. He started playing football in the street,like many people around the world do. He was soon picked to play for Santos and quickly became an international figure.
 

  Steffi Graf was born in Germany in 1969.She won the tennis semi­final at Wimbledon in 1985 when she was only 16,but she lost the final to another great tennis player,Martina Navratilova. People were surprised by the strength and power of her game. She soon became a famous tennis player and she has won most of the main matches several times.
小题1:In the passage,        is the youngest player.
A.PeleB.Yao Ming
C.Steffi GrafD.Martina Navratilova
小题2:        comes from. Brazil
A.PeleB.Yao Ming C.Steffi GrafD.No one
小题3:Which of the following is RIGHT?
A.Yao Ming is a table tennis player.
B.Yao Ming is playing for the Chinese Football Team.
C.Yao Ming’s parents are not basketball players.
D.Yao Ming isn’t in the Houston Rockets now.
小题4:From the passage,we know that         .
A.Martina Navratilova was also a tennis player
B.Steffi Graf was born in Wimbledon in 1985
C.Steffi Graf won the tennis final when she was only 16
D.Steffi Graf has won few of the main matches since 1985
选择题