问题 多项选择题

甲公司2009年度发生的有关交易或事项如下:1)出售固定资产收到现金净额60万元。该固定资产的成本为90万元,累计折旧为80万元,未计提减值准备。2)以现金200万元购入一项无形资产,本年度摊销60万元,其中40万元计入当期损益,20万元计入在建工程的成本。3)以现金2500万元购入一项固定资产,本年度计提折旧500万元,全部计入当期损益。4)存货跌价准备期初余额为零,本年度计提存货跌价准备920万元。5)递延所得税资产期初余额为零,本年因计提存货跌价准备确认递延所得税资产230万元。6)出售本年购入的交易性金融资产,收到现金200万元。该交易性金融资产的成本为100万元,持有期间公允价值变动收益为50万元。7)期初应收账款为1000万元,本年度销售产品实现营业收入6700万元,本年度因销售商品收到现金5200万元,期末应收账款为2500万元。甲公司2009年度实现净利润6500万元。要求:根据上述资料,不考虑其他因素,回答下列小题。

下列各项关于甲公司2009年度现金流量表列报的表述中,正确的有()。

A.筹资活动现金流入200万元

B.投资活动现金流入260万元

C.经营活动现金流入5200万元

D.投资活动现金流出2800万元

E.经营活动现金流量净额6080万元

答案

参考答案:B, C, D, E

阅读理解

III. 阅读(共两节,满分40分)

第一节:阅读理解(共15小题;每小题2分,满分30分)

阅读下列短文,从每题所给的A、B、C和D项中,选出最佳选项,并在答题卡上将该项涂黑。

Whether you’re headed to another country for business or pleasure, it is likely that you need to keep in touch with family or business partners in the United States. But if you plan to do that using your cell phone, you could have an unwelcome surprise-U.S. cell phones don’t work abroad. U.S. companies use different forms of technology, not like most of the international community, including Europe.

However, there is an easy, cost-effective solution(方法) to staying in touch while you’re traveling. You Can rent a phone that is guaranteed to work in the countries you’re visiting. Roadpost offers a 30-day cell phone rental plan that includes free incoming calls, free voicemail and call waiting services.

The service is convenient and simple. You can place your order online and your phone will be shipped to arrive on the date you want. If an unexpected business trip comes up, Roadpost can provide next-day delivery for most cities. In addition to the phone, Roadpost provides a spare battery, travel charger and a leather carrying case.

When your phone is shipped from Roadpost, you receive an e-mail confirmation that contains your international cell phone number so you can leave it with family members and business partners; Roadpost even provides business cards preprinted with your international phone number.

Those who don’t want to be without e-mail while traveling can rent an international BlackBerry. It can be hard to stay in touch by e-mail when traveling. With an international BlackBerry, you can email as much as you like, without worrying about an expensive bill. If you’re traveling to very remote areas, you may want to consider renting a satellite phone: Because they receive their signals from satellites, these phones work anywhere on the

planet, including oceans and mountains. When you return, simply ship the phone or BlackBerry back to Roadpost using the return kit the company provides.

1. According to the text, Roadpost probably is______.

A. an organization that offers some free services

B. a person who offers some advice to foreign tourists

C. a company that rents cell phones to Americans going abroad

D. a Person who makes travel plans for Americans

2. The first paragraph mainly tells us that ______.

A. Americans need to change their cell phones

B. European form of technology is different from America's

C. U.S. cell phones don't work abroad

D. Americans who go abroad will meet an unwelcome surprise

3. Which of the following will help you a lot in mountainous areas?

A. BlackBerry.                                B. The return kit.

C. E-mail.                                   D. Satellite phones.

4. According to the text, it can be inferred that ______.

A. an international BlackBerry is mainly used to send e-mail

B. Roadpost can offer cell phones using in different areas

C. you should select a bag used to send your cell phone

D. Roadpost's service is convenient and simple

5. Which of the free services can you get from Road post?

A. Voicemail.                             B. Sending e-mail.

C. Shipping the phone back.                D. Call waiting services.

单项选择题