【多选题】【消耗次数：1】
根据股利相关论，影响股利分配的法律限制因素有（）。
①
资本保全
②
企业积累
③
净利润
④
超额累积利润
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【多选题】
（多选）某企业2013年初未分配利润余额为0，2013实现净利润600000元，以净利润的10％提取法定盈余公积，以8％计提任意盈余公积，向投资者宣告分配现金股利300000元，下列说法中正确的有（）。
①
宣告分配现金股利的账务处理为：借：利润分配——应付现金股利300000贷：应付股利300000
②
2013年末利润分配账户余额为192000元##2013年共提取盈余公积108000元
③
2013年共提取盈余公积108000元
④
提取盈余公积账务处理为：借：利润分配——提取法定盈余公积（提取任意盈余公积）108000贷：盈余公积——法定盈余公积（任意盈余公积）108000
随机题目
【单选题】
17.____, the subject was always in my mind.
①
Walking or sleeping
②
Walking or slept
③
Having walked or slept
④
To walk and sleep
【单选题】
20. The joke told by Tom made us_____, so our maths teacher couldn’t make himself _____.
①
to laugh; hearing
②
laughing, heard
③
laughing; hear
④
laughed; heard
【单选题】
15.The program was so exciting that the children kept their eyes ____on the screen.
①
to fix
②
to be fixed
③
fixed
④
fixing
【单选题】
10.In January, 2004, the United States successfully launched “spirit”, a Mars Exploration Rover, _____ a new milestone in the history of mankind.
①
it marked
②
marking
③
marked
④
to mark
【单选题】
19. When he came to, he found himself _____ on a chair, with his hands _____ back.
①
to sit; tying
②
sitting; tying
③
seating; tied
④
seated; tied
【单选题】
13.The monument(里程碑) was built in honor of the explorer who was believed ____the river.
①
to have discovered
②
to have been discovered
③
to discover
④
having been discovered
【单选题】
2. — Have you considered _____ your job as a teacher? —Yes. I like the job because a teacher is often considered _____ a gardener.
①
to change; to be
②
to change; being
③
changing; being
④
changing; to be
【单选题】
8.To answer correctly is more important than____.
①
that you finish quickly
②
finishing quickly
③
to finish quickly
④
finish quickly
【单选题】
3. The dog, ____, will be made a good watchdog.
①
to train properly
②
being trained properly
③
properly to train
④
trained properly
【单选题】
1.When hewas a boy, he used to go there and watch____.
①
to repair bicycles
②
bicycles to be repaired
③
bicycles being repaired
④
repairing bicycles