问题 单项选择题

在下列各项中,属于资本金财务现金流量表中现金流出的是()。

A.折旧费

B.摊销费

C.应付账款

D.所得税

答案

参考答案:D

解析:资本金财务现金流量表中现金流出项目包括:项目资本金、借款本金偿还、借款利息支付、经营成本、销售税金及附加、增值税和所得税。“折旧费”、“摊销费”是建设投资所形成的,只是项目内部的现金转移,而非现金支出,故为避免重复计算不予考虑。“应付账款”属于流动负债,暂时没有实际支付,不形成现金支出。

阅读理解

阅读理解。

     Easter (复活节) is one of the two major (主要的) Christian (基督教的) festivals (节). Easter

celebrates (庆祝) the death (死亡) and resurrection (复活) of Jesus Christ (耶酥基督) 000and

Christmas celebrates his birth (出生). It's not as big a festival as Christmas. It starts usually in late

March or early April and the Easter holiday is Friday , Saturday , Sunday and Monday. It's quite a

long holiday for everybody.

     The main (主要的) symbol (象征物) of Easter is the Easter egg. Children like Easter eggs

because they are made of chocolate. Eggs are a symbol of new life.

     Easter is also a time for families to get together like Christmas. Many people see Easter as a nice

long holiday and they have a good time with their families and friends.

1. People love Easter because ___________. [ ]

A. it's a long holiday

B. it's the birthday of Jesus Christ

C. they can have real eggs on that day

D. everybody believes in Jesus Christ

2. From the passage above, which sentence is wrong? [ ]

A. Easter is one of the most important festivals in western countries.

B. Easter is a day that everybody gets his resurrection.

C. Easter is a religious (宗教) festival.

D. Most people love Easter.

3. People begin to celebrate Easter in ________. [ ]

A. Mid-April or late April

B. mid-March or late March

C. late March or early April

D. early March or mid-March

4. Easter eggs are_____________. [ ]

A. covered by chocolate (巧克力包着的)

B. chocolate eggs

C. a symbol of death

D. not food

5. From the passage above, we can know that __________. [ ]

A. Jesus Christ died on Christmas Day

B. Jesus Christ was born on Christmas Day

C. Jesus Christ was born on Easter

D. Jesus Christ died and got his resurrection on Christmas Day

填空题