单项选择题

关于企业利润分配的说法，正确的是（）。

A.企业当年可供分配利润就是本年的净利润
B.企业分配当年税后利润时，按本年净利润的10%提取资本公积金
C.如果企业当年亏损、则当年不能进行利润分配
D.当法定盈余公积金累计达到企业注册资金的50%时，可不再提取
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单项选择题
施工企业的接收工程款，预收备料款和预收销货款等属于企业的（）。
A.流动资产
B.流动负债
C.营运资金
D.长期负债
未分类题
听力原文：M: Do you feel like going to the cinema?W: Oh, yes. What kind of films do you like?M: Well, I like all sorts of films, but my favorite sorts are those like Star Wars. You know, the fantasy, special effect ones that you can escape into another worlD.I also like mystery films, do you like mystery films?W: Yes, but I don't like horror films because they really give me nightmares.M: I don't like horror films either. They're sort of stupid and unbelievablE.I do like crime films, you know, where you can follow the detective and try to guess who the murderer is.W: What about a comedy or musical?M: No, I'm not interesteD.W: What about ringing up the ABC and find out what's on? Then we can decidE.M: Ok, That's definitely the best thing we ought to do because I haven't got an evening paper.(8)A.Comedies.B.Horror films.C.Mystery films.D.Crime films.
A.M:
B.
W:
C.
W:
D.
M:
E.
(8)
A.Comedies.
B.Horror
F.
C.Mystery
G.
D.Crime
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