外国投资者甲公司与境内乙公司协商一致,达成并购协议。协议约定,乙公司增资400万元,

题型:单项选择题

问题:

外国投资者甲公司与境内乙公司协商一致,达成并购协议。协议约定,乙公司增资400万元,由甲公司认购其中的300万元,乙公司变更设立为外商投资企业。如果乙公司原注册资本为600万元,并购后所设的外商投资企业的注册资本为( )。

A.600万元
B.700万元
C.900万元
D.1000万元

考点:会计资格考试中级会计(经济法)中级经济法
题型:单项选择题

  阅读理解。

   Kitesurfing as a water sport began in the 1980s, but didn't get popular until the end of last century. It is also

known as kiteboarding, and in some European countries as flysurfing. Kitesurfing works through wind power

(动力) by using a large kite to pull a rider on the water at high speed.

At first, kitesurfing was a difficult and dangerous sport. Now it is becoming easier and safer because of the

safer kite design. For an able and strong person, kitesurfing can be a very fun, extremely exciting sport, just

like skating on the water with a feeling of flying. It has become more and more popular.

   Compared with other water sports, kitesurfing is easier to learn. A beginner can understand how to operate

the kite with 5-10 hours of training. And anybody aged from 13 to 65 can learn. It is not expensive to get the

equipment for kitesurfing, which costs $1,000 to $2,500. Training lessons range from $200 to $500 for two

or three hours. With the development of its equipment progress, kitesurfing is becoming even safer. After some

training, you can enjoy its excitement and challenging feeling.

   With the rising popularity of kitesurfing, most major seaside cities have kitesurfing clubs. In China, Xiamen

is the only place that has the kitesurfing club, which provides professional kitesurfing training and equipments.

1. Kitesurfing has a history of about___ years.

A. 30

B. 50

C. 100

D. 130

2. ___is mentioned in the passage as the power of kitesurfing.

A. Water

B. Wind

C. The sun

D. The kite

3. The underlined word "range" in the third paragraph means"___ " in Chinese.

A. 在……范围内变动

B. 按……顺序排列

C. 向……方向延伸

D. 根据……归类

4. The most important reason for the popularity of kitesurfing is that___. 

A. its price is getting lower and lower

B. more and more people are enjoying its excitement

C. its equipment progress makes it easier and safer

D. all people can learn and take part in it

5. The main idea of this passage is about___.

A. the way of operating kitesurfing

B. the progress of kitesurfing equipment

C. the history of kitesurfing in China

D. the development of kitesurfing

题型:单项选择题

鼻咽癌一般不侵犯以下哪个部位()

A.眼眶

B.鼻腔

C.颅内

D.中耳

E.口腔

题型:单项选择题

首过效应的好处?()

A.药物效价提高

B.首过提取率高

C.相应药物副作用明显减低

D.疗效与经静脉用药相若

E.药物蛋白结合率相对低

题型:单项选择题

运水供水与战斗车供水流量,运水行驶()和水源地上水流量等因素有关。

A.时间

B.速度

C.距离

D.路程

题型:单项选择题

下列慢性肾衰竭的特征描述错误的是()

A.红细胞增多症

B.骨疾患

C.纤维素性心外膜炎

D.肠道钙吸收减少

E.肺内渗出性病变

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