问题 多项选择题

下列各项中,不会引起所有者权益总额发生变动的有( )。

A.盈余公积补亏

B.计提法定盈余公积

C.盈余公积转增资本

D.计提任意盈余公积

答案

参考答案:A,B,C,D

解析: 选项C,借记“盈余公积”,贷记“实收资本”或“股本”,会使盈余公积减少,影响留存收益,但不会影响所有者权益的总额变动。

阅读理解

根据短文内容,从短文后的选项中选出能填入空白处的最佳选项。选项中有两项为多余选项。

Food is life; it gives us the nourishment(营养)we need to stay alive and be healthy.   1  Britain Wansink, a professor at the University of Illinios, says we also eat certain foods because they make us feel good, and remind us of happy memories. Wansink calls this kind of food comfort, for some people, ice cream is a comfort food. For others, a bowl of noodle soup makes them feel good.

  2  Professor Wansink believes that we connect food with important times, feelings, and people in our lives, “When I was a child, my mother made a delicious soup; I love it.   3  And it helps me feel better,” says one of Wansink’s coworker.

Do men and women choose different comfort foods? Wansink’s research at the University of Illinois says “yes”. In his study, the favorite comfort food for both men and women was ice cream. After this, men usually preferred hot, savory(味香的) foods like soup or noodles.   4  Men and women like to eat comfort foods when they are happy, but women eat these foods more when they are sad or worried.

  5  About 40 percent of the comfort foods in Wansink’s study were healthy main dishes or soups and vegetables. It shows, says Wansink, that a comfort food can taste good and be good for you.

A.Not all comfort food is junk food.

B.Where can we buy this sort of food?

C.Sweet foods are also their preference.

D.How does a food become comfort food?E. Usually, we eat because we are hungry or need energy.

F. Women liked sweet things such as chocolate and cookies.

G. Now, I often have this kind of food when I am tired or worried.

单项选择题