5.“公允價值變動損益”是_________賬戶。

A.資產(chǎn)類                                                       B.負債類

C.所有者權益類                                              D.損益類

6.下列各項中，屬于所有者權益內(nèi)容的是_________賬戶。

A.應付股利                                                     B.應付福利費

C.未分配利潤                                                 D.利潤分配

7.有限責任公司如有新投資者介入，新介入的投資者繳納的出資額大于按約定比例計算的其在注冊資本中所占的份額部分應計入

A.實收資本                                                   B.營業(yè)外收入 

C.資本公積                                                   D.盈余公積

8.增值稅基本稅率為

A.10%                                                            B.17%

C.25%                                                            D.50%

9.企業(yè)按規(guī)定實際取得的各項政府補助應計入_________賬戶。

A.營業(yè)外支出                                                 B.投資收益

C.營業(yè)利潤                                                     D.營業(yè)外收入

10.反映企業(yè)在某一特定日期財務狀況的報表是

A.現(xiàn)金流量表                                                 B.所有者權益變動表

C.利潤表                                                        D.資產(chǎn)負債表