第16题: [单项选择]甲公司2010年“盈余公积”期初余额为120万元，当年提取法定盈余公积150万元，任意盈余公积100万元，盈余公积转增资本70万元，甲公司2010年“盈余公积”的期末余额为( )万元。 A. 200 B. 270 C. 300 D. 370 参考答案:C 答案解析:[解析] 盈余公积期初余额为120万元，由于提取法定盈余公积和任意盈余公积使得“盈余公积”增加了150+100=250(万元)，转增资本使“盈余公积”减少了70万元。所以盈余公积期末余额为120+25
第22题: [单项选择]According to the author, in the nineteenth century people gradually ______. A. emigrated to other countries B. often settled in the West C. tended to change the place in which they lived D. had a higher rate of birth than ever before 参考答案:C 答案解析:事实细节题。根据原文第三段第一句，Rapid industrialization and increased geographic mobility in the nineteenth century
