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某企业年初盈余公积余额为500万元，本年提取法定盈余公积300万元，用盈余公积转增资本200万元，该企业盈余公积的年末余额为（）万元。
A
450b.500c.550d.600
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试题答案：
D
答案解释：
P231-233，该企业盈余公积的年末余额为：500+300-200=600(万元)
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