第3题: [单项选择]企业在分配收益时,必须按一定的比例和基数提取各种公积金,这一要求体现的是( )。 A. 资本保全约束 B. 资本积累约束 C. 偿债能力约束 D. 超额累积利润约束 参考答案:B 答案解析:[解析] 资本积累约束要求企业必须按一定的比例和基数提取各种公积金,股利只能从企业的可供分配收益中支付。资本保全约束规定公司不能用资本(包括实收资本或股本和资本公积)发放股利。偿债能力约束要求公司考虑
第21题: [单项选择]Questions 1 to 5 are based on an interview.What does Mr. Pitt say he would like to be A. An export salesman working overseas. B. An accountant working in the company. C. A production manager in a branch. D. A policy maker in the company. 参考答案:A
第28题: [单项选择]{{B}}Questions 11 to 18 are based on the conversation you have just heard.{{/B}} A. Learn German well with a borrowed dictionary. B. Borrow one from her English teacher. C. Buy a German-English dictionary for herself. D. Take the dictionary out of the library. 参考答案:C 答案解析:[听力原文]
W:My English teacher suggested that I come in and borrow a German-English Dictionary.
M:Of