在房地产投资项目中，投资各方现金流量表的编制目的在于（）。
A.反映开发商的净利润
B.反映投资者各方投入资本的盈利能力
C.计算项目相关税费
D.计算项目相关成本
参考答案：B
解析：本题考查投资各方现金流量表的编制目的。投资各方现金流量表是以投资者各方的出资额作为计算基础，用以计算投资各方的内部收益率、财务净现值等盈利性指标，编制的目的在于反映投资者各方投入资本的盈利能力。
| 阅读理解 |
| The final exam comes in June. When the exam ends(结束) , the summer vacation begins. Boys and girls have about two months to relax. The summer vacation is the best part (部分) of year for most children. The weather is usually fine. They can swim, go to summer camp or visit other places with their parents. Of course, the beaches are good places for relaxing. Some children are lucky(幸运的) to live near the sea(大海). They can enjoy the sea anytime(任何时候). But for the children far(远的) from the sea, they go to the beaches for one or two weeks with their parents. Why do children like spending their summer vacation on the beaches? It is because they like the sand(沙) , the sun, the cool wind and the sea water. There are lots of new things to see, nice things to eat, and exciting things to do. |
| 1. School children usually have exams . |
| A. in June B. after June C. before June |
| 2. The summer vacation is about . |
| A. two weeks B. two months C. three months |
| 3. Why do children like summer vacation? |
| A. Because the weather is fine. B. Because it is long. C. Because the weather is fine and they can have lots of activities. |
| 4. Children near the beach can enjoy the sea____ |
| A . anytime they enjoy it B. for one or two weeks C. for two months |
| 5. Which of the following is not right? |
| A. Children like going to the beaches only because they can see lots of new things. B. Children like summer vacation best. C. Children can swim and enjoy the sand, wind, and water on the beaches. |