第3题: [单项选择]下列各项中,影响所有者权益总额的是( )。 A. 用盈余公积弥补亏损 B. 用盈余公积转增资本 C. 股东大会宣告分配现金股利 D. 实际分配股票股利 参考答案:C 答案解析:[解析] 用盈余公积弥补亏损,盈余公积减少,未分配利润增加;用盈余公积转增资本,盈余公积减少,实收资本或股本增加:实际分配股票股利,未分配利润减少,股本增加。上述三项均不影响所有者权益总额。股东大会宣
第4题: [单项选择]防止输卵管结扎术失败的技术要点是() A. 防止输卵管系膜出血 B. 避免损伤脏器 C. 最好在峡部结扎 D. 找到输卵管,追踪到伞端 E. 切断输卵管 参考答案:D
第26题: [单项选择]What can be inferred about Prof. Clark A. He has been unpredictable lately. B. He is usually punctual. C. He advised his students to wear watches to class. D. He rarely notices when students are late. 参考答案:B 答案解析:[听力原文] M: Uh-uh. Look! I’m going to be a little late for class. W: You do need to hurry up!