下列业务产生的现金流量中，应计入现金流量表“支付的其他与投资_爱下问搜题

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问题单项选择题

下列业务产生的现金流量中，应计入现金流量表“支付的其他与投资活动有关的现金”项目的是( )。

A．购买企业管理部门使用的设备所支付的增值税

B．购入债券时，支付的债券溢价款

C．支付购建固定资产借款利息

D．处置固定资产发生的现金净流出

答案

参考答案：D

解析：购买企业管理部门使用的设备所支付的增值税，应记入“购建固定资产、无形资产和其他长期资产所支付的现金”项目，购入债券时，支付的债券溢价款，应记入“投资所支付的现金”项目，支付购建固定资产借款利息，应记入“分配股利、利润和偿付利息所支付的现金”项目：处置固定资产发生的现金净流出，应记入“支付的其他与投资活动有关的现金”项目。

完形填空

A young man was one day taking a walk with a professor. As they went along, they saw   36  in the path a pair of old shoes. They guessed the shoes belonged to a poor man who had   37  finished his day’s work in a field close by.
　　The student   38  the professor, saying, “Let’s play the man a(n)   39 : we will hide his shoes, and we stay behind those bushes to see his   40  when he cannot find them.”
　　“My young friend,” answered the professor, “we should never   41  ourselves in that way. You are   42 , and may give yourself a greater pleasure by helping the poor man. Perhaps we put a   43  into each shoe, and watch his reaction.”
　　The student did so, and they both   44  themselves behind the bushes. The poor man soon finished his work, and came   45  the field to the path where he had left his coat and shoes. While   46  his coat he slipped his foot into one of his shoes; but feeling something   47 , he bent down to feel what it was, and found the coin.
He was   48 , and looked at the coin again and again. He then looked around   49  on all sides, but no person was to be seen. He now put the money into his pocket, and began to put on the other shoe; but his surprise was   50  on finding the other coin.
　　His feelings overcame him; he fell upon his   51 , looked up to heaven and preyed, He spoke of his wife, sick and   52 , and his children without bread. The timely giving, from some unknown hand, would   53  from dying.
　　The student was moved and his eyes filled with tears. “Now,” said the professor, “are you not much better pleased than if you had played your   54  trick?”
The youth replied, “Thank you! Sir! I feel now the   55  of those words, which I never understood before: ‘It is more blessed to give than to receive.’

A．looked back

B．referred to

D．puzzled over

C．entertainment

B．accelerated

．faith B．fact C．truth D．reliability

单项选择题

液力变矩器按循环圆内（）的个数可分为单级、双级和多级液力变矩器。

A.泵轮

B.涡轮

C.导轮

D.叶片