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(jì)算的其在注冊(cè)資本中所占的份額部分應(yīng)計(jì)入

A.實(shí)收資本                                                   B.營(yíng)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(shí)際取得的各項(xiàng)政府補(bǔ)助應(yīng)計(jì)入_________賬戶。

A.營(yíng)業(yè)外支出                                                 B.投資收益

C.營(yíng)業(yè)利潤(rùn)                                                     D.營(yíng)業(yè)外收入

10.反映企業(yè)在某一特定日期財(cái)務(wù)狀況的報(bào)表是

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

C.利潤(rùn)表                                                        D.資產(chǎn)負(fù)債表