营性资产是在生产力和流通中能够为社会提供商品或服务，经营性资产的使用单位具有法人地位的企业，其运营要求以追求利益为原则，从会计角度看，主要指因利益目的而持有，实际也具有盈利能力的资产。 根据上述定义，下列不属于“经营性资产”的是：
A.某电视机场中积压的黑白电视机
B.建设中尚未投入使用的水利发电机
C.某外贸公司用于交纳税金的银行存款
D.某重点中学购入的实验室设备和器材
参考答案：D
解析：第一步：抓住定义中的关键词，本题只需抓住“法人地位的企业”的题眼。 第二步：逐一判断选项： A项：某电视机厂属于：“具有法人地位的企业”。 B项：水利发电站属于：“具有法人地位的企业”。 C项：某外贸公司属于：“具有法人地位的企业”。 D项：某重点中学并不是“具有法人地位的企业”，而是事业单位。 因此，正确答案是D。 考点 单定义判断
Trees are useful to man in three very important ways. The first important way is that they provide man with food, wood and other products. Trees provide not only man with food, but also many animals with food. Without trees many animals could not live on the earth. It’s not easy for man to live on the earth, either. The second important way is that trees give us shade. On a hot summer day, people are eager(渴望)to have a rest under the shade of a tree after they have walked a long way. You can imagine how important the shade of a tree is to man and to animals. The third important way is that trees help to prevent drought and foods. However, in many parts of the world, man has not realized the third important way. He has cut trees down in large numbers. In the end he finds that he has lost the best friends he had.
 
 
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The Importance of Trees