关于现金流量表，下列说法正确的是( )。
A．现金流量表是反映企业某一时点状况的静态报表
B．现金流量表反映的是会计利润
C．现金流量强调的是权利和义务是否转移
D．一笔业务只要产生了现金流动，都需要在现金流量表中反映
参考答案：D
解析：现金流量表是动态报表，反映的是企业的现金流动状况，而不是会计利润；强调的是现金有没有收付，而不是权利和义务是否转移。
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| The back door of the ambulance was suddenly shut and the driver ran to the front, jumped into the seat, and started the engine. Inside were the 1 parents, Mr. and Mrs. Green. The mother was holding their baby daughter, Ally. The girl had some 2 stuck in her throat and could 3 breathe. The driver, Mr. White, turned on his siren (警报器) and sped towards the 4 hospital, fighting against the time. The 5 ahead of him pulled out of the way 6 he drove through the busy traffic. From the back of the 7 the parents were shouting at him to be 8 , since Ally had almost stopped 9 . In front of him he saw some traffic 10 , with the red "Stop" light shining. Mr. white knew he had no time to 11 , so he drove straight through the traffic lights. Coming towards him from his right was a taxi with the 12 closed, and the driver was playing his radio, He did not 13 the ambulance. The lights were green; 14 he drove straight on into the ambulance. Mr. White tried to stop his ambulance, but it was too 15 . It hit the taxi. Everyone was shaken, but no one was hurt. Mr. White looked to see 16 little Ally was. He was astonished to see relief (宽慰) instead of 17 on the faces of the parents. "Look!" cried Mrs. Green. "She is breathing again." "It 18 have been the crash," said her husband, "It 19 the food out of her throat." The baby's color was turning 20 , and she was crying in a loud but healthy voice. They were all joyful, and quite forgot about the accident. | ||||
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