A. Most immigrants have settled in big cities. B. Its population consists of people from various countries. C. Most people tend to forget where their ancestors came from. D. People gathered in racial groups. 参考答案:B 答案解析:[听力原文]14-16 The United States is a huge nation, the fourth largest in the world. Within its b
第22题: [单项选择]某公司现有发行在外的普通股100万股,每股面额1元,资本公积300万元,未分配利润800万元,股票市价5元/股;若按10%的比例发放股票股利并按市价折算,公司资本公积的报表列示将为( )万元。 A. 100 B. 290 C. 340 D. 300 参考答案:C 答案解析:[解析] 股本按面值增加1×100×10%=10(万元),未分配利润按市价减少:5×100× 10%=50(万元),资本公积金按差额增加:50-10=40(万元),累计资本公积金=300+40=340