【单选题】【消耗次数：1】
依照我国《公司法》的规定，不得用于弥补亏损的公积金是( )
①
法定公积金
②
盈余公积金
③
任意公积金
④
资本公积金
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于提取法定公积金的基数，下列说法正确的是（ ）
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在上年末有未弥补亏损时，应按当年净利润减去上年未弥补亏损；在上年末没有未弥补亏损时，应按当年净利润
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