问题 单项选择题

( )是企业每年能负担的意外损失基金的决定因素。

A.企业的机会成本
B.企业现有的变现准备金的大小
C.企业年净现金流的情况
D.企业年收入状况

答案

参考答案:C

解析: 意外损失基金是经济单位基于对所面临风险的识别、分析和衡量,并根据其本身的财务能力,预先提取用于补偿风险事故所致损失的一种基金。企业每年能负担多少意外损失基金,则取决于其年净现金流的情况,即超过成本的收入盈余,盈余多则可多提,盈余少则少提。

阅读理解

阅读下面的材料,然后根据材料回答问题。

     Elizabeth lived with her six children in a small house. One winter, there was a big flood (洪水), and quite

a few houses were washed away, but Elizabeth's house was high enough to escape it.

     Elizabeth helped one of the families which had lost everything. She shared her home until the family could

build a new house. Elizabeth's friends could not understand her since she already had so many children to take

care.

     "Well," Elizabeth explained to her friends, at the end of World War II, there was a poor woman in a town

in England. Her husband had been killed in the war and she had a lot of children, just like me now. The day

before Christmas, this woman said to her children, "We won't be able to have much for Christmas. I'm going

to get just one present for us all.Now I'll go and get it. She came back with a little girl who had no parents.

Here's our present, she said to her own children. The children were more than excited to get such a present.

They welcomed the little girl warmly, and she grew up as their sister. I was that Christmas present."

1. How many children did Elizabeth have?

    ____________________________________________________________

2. What did Elizabeth do after the flood?

    ____________________________________________________________

3. The Christmas present was Elizabeth herself, wasn't it? 

    ____________________________________________________________

4. What do you learn from the story?

    ____________________________________________________________

填空题