问题 单项选择题

以下预算中,属于财务预算的是( )。

A.生产预算

B.管理费用预算

C.销售费用预算

D.财务费用预算

答案

参考答案:D

解析: 财务预算是一系列专门反映企业未来一定预算期内预计财务状况和经营成果,以及现金收支等价值指标的各种预算的总称,具体包括现金预算、财务费用预算、预计利润表、预计利润分配表和预计资产负债表等内容。

判断题
阅读理解

Over the last 70 years,researchers have been studying happy and unhappy people and finally found out ten factors that make a difference.Our feelings of well-being at any moment are determined to a certain degree by genes.However,of all the factors,wealth and age are the top two.

Money can buy a degree of happiness.But once you can afford to feed,clothe and house yourself,each extra dollar makes less and less difference.

Researchers find that,on average,wealthier people are happier.But the link between money and happiness is complex.In the past half-century,average income has sharply increased in developed countries,yet happiness levels have remained almost the same.Once your basic needs are met,money only seems to increase happiness if you have more than your friends,neighbors and colleagues.

“Dollars buy status,and status makes people feel better,”conclude some experts,which helps explain why people who can seek status in other ways—scientists or actors,for example—may happily accept relatively poorly-paid jobs.

In a research,Professor Alex Michalos found that the people whose desires—not just for money,but for friends,family,job,health—rose furthest beyond what they already had,tended to be less happy than those who felt a smaller gap(差距).Indeed,the size of the gap predicted happiness about five times better than income alone.“The gap measures just blow away the only measures of income,”says Michalos.

Another factor that has to do with happiness is age.Old age may not be so bad.“Given all the problems of aging,how could the elderly be more satisfied?”asks Professor Laura Carstensen.

In one survey,Carstensen interviewed 184 people between the ages of 18 and 94,and asked them to fill out an emotions questionaire.She found that old people reported positive emotions just as often as young people,but negative emotions much less often.

Why are old people happier?Some scientists suggest older people may expect life to be harder and learn to live with it,or they’re more realistic about their goals,only setting ones that they know they can achieve.But Carstensen thinks that with time running out,older people have learned to focus on things that make them happy and let go of those that don’t.

“People realize not only what they have,but also that what they have cannot last forever,”she says.“A goodbye kiss to a husband or wife at the age of 85,for example,may bring far more complex emotional responses than a similar kiss to a boy or girl friend at the age of 20.”

小题1:According to the passage,the feeling of happiness______.

A.is determined partly by genes

B.increases gradually with age

C.has little to do with wealth

D.is measured by desires小题2:Some actors would like to accept poorly-paid jobs because the jobs______.

A.make them feel much better

B.provide chances to make friends

C.improve their social position

D.satisfy their professional interests小题3:Aged people are more likely to feel happy because they are more______.

A.optimistic

B.successful

C.practical

D.emotional小题4:Professor Alex Michalos found that people feel less happy if______.

A.the gap between reality and desire is bigger

B.they have a stronger desire for friendship

C.their income is below their expectation

D.the hope for good health is greater