问题
单项选择题
投资者交付企业的出资额大于其在企业注册资本中所拥有份额的数额，记入( )账户进行核算。
A．“实收资本”
B．“盈余公积”
C．“资本溢价”
D．“资本公积”
答案
参考答案：D
解析： 投资者缴付企业的出资额大于其在企业注册资本中所拥有份额的数额，作为资本溢价，记入“资本公积”账户进行核算。
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投资者交付企业的出资额大于其在企业注册资本中所拥有份额的数额，记入( )账户进行核算。
A．“实收资本”
B．“盈余公积”
C．“资本溢价”
D．“资本公积”
参考答案：D
解析： 投资者缴付企业的出资额大于其在企业注册资本中所拥有份额的数额，作为资本溢价，记入“资本公积”账户进行核算。
完型填空（共20小题；每小题1分，满分20分） 阅读下面短文，从1---20各题所给的四个选项（A、B、C和D）中，选出最佳选项, 并在答题卡上将该选项标号涂黑。 One day, an expert in time-management was speaking to a group of business students. To make the point 1 , he used an illustration. As he stood in front of the group, he said, “Okay, time for a quiz.” He then pulled out a wide-mouth jar and set it on the table. Then he 2 placed about a dozen fist-sized rocks, one by one, into the jar. When the jar was filled to the 3 and no more rocks would fit inside, he asked, “Is this jar 4 ?” Everyone in the class said, “Yes.” “Really?” Then he 5 under the table and pulled out a bucket of gravel（沙砾，石子），dumped some in and 6 the jar, causing pieces of gravel to work themselves down into the space 7 the big rocks. Then he asked the group the same question. “Probably not.” One of them answered. “Good!” he replied. He reached under the table and 8 a bucket of sand. He started dumping the sand in the jar and it went into all the 9 left between the rocks and the gravel. 10 he asked the question. “No!” the class shouted. “Good!” Then he grabbed a can of water and began to pour it in 11 the jar was filled to the brim. Then the expert in time-management looked at the class and asked, “What is the 12 of this illustration?” It is such a seemingly easy question that one 13 student raised his hand and said, “It is, however full your schedule is, if you try really hard you can always 14 some more things in it.” “No,” the speaker replied, “The truth it teaches us is that you will 15 get them in at all if you don’t put the big rocks in first. 16 the big rocks in your life are, do things that you love and 17 for yourself. In your schedule if you value the little stuff then you’ll fill your life with 18 things and you will never have the real quality time you need to spend on the big, important stuff. So, tonight, or in the morning, when you are 19 on this short story, ask yourself what are the ‘big rocks’ in your life? Then put those in your 20 first.”
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