第17题: [单项选择]某企业盈余公积金的提取比率是净利润的10%,预算年度计划以股本的15%向投资者分配利润,并新增未分配利润300万元。企业股本7000万元,所得税税率25%,则应该完成的目标利润为( )万元。 A. 1350 B. 1050 C. 1500 D. 2000 参考答案:D 答案解析:[解析] 留存收益包括盈余公积和未分配利润,所以本年新增留存收益=净利润×10%+300,净利润=本年新增留存收益+目标股利分红额,目标股利分红额=7000×15%=1050(万元),则有:净利润=(
第30题: [单项选择]Although the main motivation for a renewed interest in logic was a search for the foundations of mathematics, the chief protagonists of this effort extended their inquiry into the domain of the natural languages. A. explorers B. dedicators C. advocates D. analysts 参考答案:C