5.“公允價值變動損益”是_________賬戶。

A.資產(chǎn)類                                                       B.負(fù)債類

C.所有者權(quán)益類                                              D.損益類

6.下列各項中，屬于所有者權(quán)益內(nèi)容的是_________賬戶。

A.應(yīng)付股利                                                     B.應(yīng)付福利費

C.未分配利潤                                                 D.利潤分配

7.有限責(zé)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(yīng)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(yīng)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(wù)狀況的報表是

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

C.利潤表                                                        D.資產(chǎn)負(fù)債表