第21题: [多项选择]下列各项中，属于所有者权益的有( )。 A. 坏账准备 B. 资本溢价 C. 应付股利 D. 任意盈余公积 参考答案:B,D 答案解析:[解析] 坏账准备属于资产的抵减项目，应付股利属于负债。
第22题: [单项选择]Charles thought his hands ______. A. would not prevent him from lifting the body B. would carry out his plan C. were more badly burnt than he had thought D. might be too badly burnt to use 参考答案:D 答案解析:[分析] 本题为细节理解题。从文章第一段最后两个句子Charles told himself that it was his hands that were the trouble.可以看出：他的手被
