某公司2009年初所有者权益总额为1360万元，当年实现净利润450万元，提取盈余公积45万元，向投资者分配现金股利200万元，本年内以资本公积转增资本50万元，投资者追加现金投资30万元。该公司年末所有者权益总额为()万元。
A.1565
B.1595
C.1640
D.1795
参考答案：C
解析：本题考核所有者权益的计算。以资本公积转增资本、提取盈余公积是所有者权益内部项目的变化，并不影响所有者权益总额，向投资者分配利润减少所有者权益总额，实现净利润、接受现金投资增加所有者权益，因此该企业年末所有者权益总额=1360+450-200+30=1640(万元)。
阅读下列应用文及相关信息，并按照要求匹配信息。请在答题卡上将对应题号的相应选项字母涂黑。 首先请阅读关于不同月份天气特征的信息。 A. February – it’s one of the most pleasant months of the year. Most days have clear, sunny skies and the average temperature is a very cool 14°C. With an average monthly rainfall of only 20mm it is also one of the driest months. B. April – it’s a warm spring month with moderate temperatures averaging around 21°C, and it is very wet, with 200mm rainfall on average for the month. C. June – although it is the start of summer with average temperatures reaching a hot 28°C, you will not see much sun as it is usually very cloudy. It is also one of the wettest months of the year with frequent rain and average monthly rainfall of 240mm. D. August – it is the hottest month of the year with average temperatures of 30°C. Generally very sunny during the day, but with frequent heavy rain showers in the evening that make it the wettest month of the year with an average monthly rainfall of 280mm. E. October – this mid-autumn month is still pleasantly warm with average temperatures of 20°C. Days are mostly cloudy and overcast although rainfall levels are relatively low, averaging 70mm for rain for the month. F. December – it is one of the coldest months of the year with average temperatures of 13°C. Night can be very cold. Mostly sunny, with a moderate average monthly rainfall of 60mm. 以下是五种蔬菜的种植指引，请把蔬菜与适宜种植的月份匹配起来。
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