5.“公允价值变动损益”是_________账户。

A.资产类                                                       B.负债类

C.所有者权益类                                              D.损益类

6.下列各项中，属于所有者权益内容的是_________账户。

A.应付股利                                                     B.应付福利费

C.未分配利润                                                 D.利润分配

7.有限责任公司如有新投资者介入，新介入的投资者缴纳的出资额大于按约定比例计算的其在注册资本中所占的份额部分应计入

A.实收资本                                                   B.营业外收入 

C.资本公积                                                   D.盈余公积

8.增值税基本税率为

A.10%                                                            B.17%

C.25%                                                            D.50%

9.企业按规定实际取得的各项政府补助应计入_________账户。

A.营业外支出                                                 B.投资收益

C.营业利润                                                     D.营业外收入

10.反映企业在某一特定日期财务状况的报表是

A.现金流量表                                                 B.所有者权益变动表

C.利润表                                                        D.资产负债表