单项选择题 劳动力的多样化是指（ ）A．年龄层段的不同 B．教育程度不同 C．组织内员工在社会特征上存在较为广泛的异质性 D．工种的不同

单项选择题 某有限责任公司原由A、B、C三位股东各出资10万元组建。经过2年的经营后,该公司的实收资本增加为36万元,留存收益为12万元。现D愿意出资25万元,占该公司25%的股权。则D出资者所出资金中有（ ）应计入资本公积。

单项选择题 5 An enterprise has made a material change to an accounting policy in preparing its current financial statements.Which of the following disclosures are required by IAS 8 Accounting policies, changes in accounting estimatesand errors in these financial statements?1 The reasons for the change.2 The amount of the consequent adjustment in the current period and in comparative information for prior periods.3 An estimate of the effect of the change on future periods, where possible.A 1 and 2 onlyB 1 and 3 onlyC 2 and 3 onlyD All three items