在下列企业财务活动中，属于投资活动的是（）。
A．发行股票
B．可转换债券转作资本
C．赊购材料
D．购买政府公债
参考答案：D
解析：
[考点] 第二章会计基础与财务管理第八节企业财务报表列报，现金流量的分类
[思路] 投资活动是指企业长期资产的购建和不包括在现金等价物范围内的投资及其处置活动。投资活动包括购建固定资产、无形资产和其他长期资产，购买股票、购买债券、投资办企业等。发行股票、可转换债券转作资本属于筹资活动，赊购材料属于经营活动。
[拓展] 现金流量分为经营活动产生的现金流量、投资活动产生的现金流量和筹资活动产生的现金流量，应分别掌握。
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| Our earth gets 1 warmth and light from the sun. The sun is a huge blazing ball, a 2 times larger than the earth. And it is 3 of miles away. The earth spines round once every 24 hours. It turn to 4 the sun and spins away every 24 hours. When our part of earth looks on to the sun, we see sunlight and we have 5 . When our part turns away from the light, we have 6 . When our part begins to turn towards the sun and we see the first sunlight, we call it 7 . When we are facing the sun most directly, it is 8 . Then the sun is 9 to begin straight above us. When we begin to turn away from the sun, we have afternoon, evening and 10 . | ||
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