未知题型
以下关于资本公积金的说法中，正确的是（ ）。A.资本公积金是从企业销售收入中按法定程序提取的###S
- A.资本公积金是从企业销售收入中按法定程序提取的
B.公司分配当年税后利润时，应当按照10％的比例提取资本公积金
C.资本公积金可以按照一定的法律手续转增企业资本
D.资本溢价是资本公积金的主要来源之一
E.资本公积金可用于弥补公司亏损，但不能转增资本
【参考答案】
CD
【解析】本题考查考生对资本公积金的掌握。选项B指的是法定盈余公积。
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Caffeine Caffeine is probably the mostwidely used drug in the world. Humans have been consuming caffe-ine forhundreds of years. primarily in the form. of coffee, tea, and cocoa. Habitualcoffee and tea drinkers had long been observed to have a lower incidence ofnon-melanoma素瘤) skin cancers,although no one knew why. A recent study found thatcaffeine affects skin cells damaged by ultraviolet radiation, a main cause ofskin cancer. Caffeine interferes with a protein that cancerous cells need tosurvive, leaving the damaged cells to die before they become cancerous. Drinkingcaffeinated coffee has also beenassociated with a decreased incidence of endometrial(子宫内膜的) cancer-that is, cancer of the cells liningthe uterus-the strongest effect appears to be in overweight women, who are atgrea-test risk for the disease. Researchers believe blood sugar, fat cells, andestrogen (雌性激素) may play a role. Although the mechanism remains unknown, people whodrink more than two cups of coffee or tea a day reportedly have about half therisk of developing chronic liver disease as those who drink less than one cupof coffee daily; caffeinated coffee has also been associated with lowered riskof cirrhosis(肝硬化) and liver cancer. While many of caffeinesundesirable effects, such as elevated heart rate and blood pressure, arebrief, some short-term benefits, including pain relief, increased alertness,and increased physical en-durance, have also been attributed to caffeine. As acomponent of numerous over-the-counter diet pills and pain relievers, caffeineincreases their effectiveness and helps the body absorb them more quickly.Byconstricting (收缩) blood vessels in thebrain, it can alleviate headaches-evenmigraines (偏头痛)-and can helpcounter the drowsiness (眩晕) caused by antihistamines c抗组胺药). Caffeine does not alter theneed for sleep, but it does offer a temporary solution to fatigue for peo-plewho need to stay alert. Research has shown that sleep-deprived individuals whoconsumed caffeine had improved memory and reasoning abilities, at least in theshort term. Studies of runners and cyclists have shown that caffeine canimprove their stamina-hence its addition to energy-boosting sports drinks. People who consume a lot ofcaffeine regularly may develop temporary withdrawal symptoms,headache being themost common, if they quit or cut back on it abruptly. Fortunately, thesesymptoms last only a day or two in most cases. Individuals who are moresensitive to the stimulatory side effects of caffeine may want to avoid it, butmost doctors agree that the equivalent of three cups of coffee a day does notharm healthy people. There is no medical basis to give up daily caffeine andmany reasons to include a moderate amount in ones diet.Drinking coffee or tea may helpA.lower the incidence of being overweightB.lower the incidence of non-melanoma skin canceC.increase the incidence of endometrial cancerD.increase the incidence of liver cance
A.
B.Byconstricting
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E.
Drinking
F.lower
G.lower
H.increase
I.increase -
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未知题型
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