公司发行记名股票的,应当置备股东名册,记载()事项。A.股东的姓名或者名称及住所 B

题型:多项选择题

问题:

公司发行记名股票的,应当置备股东名册,记载()事项。

A.股东的姓名或者名称及住所

B.各股东所持股份数

C.各股东所持股票的编号

D.各股东取得股份的日期

考点:证券从业资格考试第二章股份有限公司概述第二章股份有限公司概述题库
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存款人按照法律、行政法规和规章,对其特定用途资金进行专项管理和使用而开立的银行结算账户是( )。

A.一般存款账户

B.基本存款账户

C.专用存款账户

D.临时存款账户

题型:多项选择题

根据近视度数分类,高度近视的屈光度高于()

A.-2.00D

B.-4.00D

C.-6.00D

D.-8.00D

E.-10.00D

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在中国境内未设立机构、场所的外国企业,取得的下列所得中,应按照我国税法缴纳企业所得税的有()。

A.将财产出租给中国境内使用者取得的租金

B.转让在境外的房产取得的收益

C.从中国银行境外分行取得的利息

D.从中国企业境外分公司取得的投资收益

题型:多项选择题

税务师对于下列项目,在代理当年企业所得税年度纳税申报时应作纳税调整增加(假定税法与财务处理的金额相等)的有()。

A.税法规定不可以税前扣除,按会计处理计提存货跌价准备计入管理费用

B.税法规定应作为收入,按会计处理直接冲减财务费用

C.税法规定可以在税前扣除,按会计处理计入应付福利费

D.税法规定不可以在税前扣除,按会计处理计入营业外支出

E.税法规定应在下一年度税前扣除,按会计处理于当年计入营业费用

题型:多项选择题

Another critical factor that plays a part in susceptibility to colds is age. A study done by the University of Michigan School of Public Health revealed particulars that seem to hold true for the general population. Infants are the most cold-ridden group, averaging more than six colds in their first year. Boys have more colds than girls up to age three. After the age of three, girls are more susceptible than boys, and teenage girls average three colds a year to boys’ two.
The general incidence of colds continues to decline into maturity. Elderly people who are in good health have as few as one or two colds annually. One exception is found among people in their twenties, especially women, who show a rise in cold infections, because people in this age group are most likely to have young children. Adults who delay having children until their thirties and forties experience the same sudden increase in cold infections.
The study also found that economics plays an important role. As income increases, the frequency at which colds are reported in the family decreases. Families with the lowest income suffer about a third more colds than families at the upper end. Lower income generally forces people to live in more cramped quarters than those typically occupied by wealthier people, and crowding increases the opportunities for the cold virus to travel from person to person. Low income may also adversely influence diet. The degree to which poor nutrition affects susceptibility to colds is not yet clearly established, but an inadequate diet is suspected of lowering resistance generally.

The phrase "people in this age group" underlined in Paragraph 2 refers to ______ .

A.infants

B.people in their twenties

C.people in their thirties and forties

D.elderly people

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