甲公司为增值税一般纳税企业。2007年度，甲公司主营业务收入为2000万元；增值税销项税额为340万元；应收账款期初余额为200万元，期末余额为300万元；预收账款期初余额为100万元，期末余额为20万元。假定不考虑其他因素，甲公司2007年度现金流量表中“销售商品、提供劳务收到的现金”项目的金额为( )万元。
A．1080
B．2170
C．1180
D．1260
参考答案：B
解析： 销售商品、提供劳务收到的现金＝销售商品、提供劳务产生的“收入和增值税销项税额”+应收账款项目本期减少额-应收账款项目本期增加额+应收票据项目本期减少额-应收票据项目本期增加额+预收账款项目本期增加额-预收账款项目本期减少额±特殊调整业务＝2000+340-(300-200)-(100- 30)＝2170万元。
| 阅读理解。 |
| John and Laura were husband and wife. Laura had beautiful, long brown hair, shining like the silk. Every morning she combed her hair many times. John had a golden pocket watch (怀表) left by his father. He loved it very much. Christmas was coming. The couple (夫妇) both wanted to send a gift to each other. John went to the shop and found a nice comb. He thought Laura's hair would look prettier with the comb on it. But the comb was so dear that he couldn't afford it (买不起). He thought and thought. At last, he sold his pocket watch and bought the comb. When he got home, he was surprised to see Laura's short hair. Laura opened her hands. There was a golden watch chain (金表链) in her hands. "Merry Christmas!" said Laura. John said "Merry Christmas" too and passed his wife a little box with tears in his eyes. Laura opened it… |
| 1. John and Laura were _____. |
[ ] |
| A. rich B. poor C. not happy D. hungry |
| 2. How did Laura buy the golden chain? |
[ ] |
| A. She worked hard B. She borrowed some money C. She sold her long hair C. She sold their house |
| 3. Why did John sell his pocket watch? |
[ ] |
| A. Because he loved Laura B. Because it was Christmas C. Because he had little money D. All of the above |
| 4. What was in John's little box? |
[ ] |
| A. A new watch B. A new dress C. A new comb C. A turkey |
| 5. What can you learn from this story? |
[ ] |
| A. On Christmas you must give dear gifts to your friends. B. You have to get more money. C. You mustn't buy useless (没用的) things. D. A friend in need is a friend indeed. |