问题 多项选择题

利润与现金流量的差异主要表现在()。

A.购置固定资产付出大量现金时不计入成本

B.将固定资产的价值以折旧的形式计人成本时,不需要付出现金

C.现金流量一般来说大于利润

D.计算利润时不考虑垫支的流动资产的数量和回收的时间

E.只要销售行为已经确定,就应计入当期的销售收入,但不一定能立即收到现金

答案

参考答案:A, B, D, E

解析:

解析:利润与现金流量的差异主要是由前者采用权责发生制原则,后者采用收付实现制原则造成的。购置固定资产付出大量现金时不计人成本,而是将其资本化,按折旧的方式进入各期成本费用中。用流动资产垫支时,不发生现金支出,但影响当期成本费用。销售实现时,按权责发生制原则,当期应该确认收入,但不一定立即收到现金。

单项选择题
单项选择题

Beyond question, Clinton was supposed to close up, stay out of sight, and avoid second- guessing his wife’s boss. After his ego blustered into oncoming traffic during Hillary’s heated primary race (1) Obama, the nation suffered from yet another turn of Clinton fatigue.

(2) this week Bill Clinton showed an instinct for robust, inclusive leadership that the (3) White House occupant could make good use of right for the time being. With President Obama struggling to (4) the political damage from the Gulf oil spill, Clinton not only can’t help himself—he’s worth being listened.

The conventional-wisdom (5) on President Obama’s early reaction to the spill was (6) he didn’t emote enough. He didn’t feel the (7) of all those people in the crisis whose livelihood would be destroyed, whose clean waters and wildlife would be (8) in black gunk.

Clinton considers this is an unfair (9) but offers a different—and more pointed— lesson to his young successor. "I think we ought to (10) in the same boat for a while... Let’s just (11) the problem, and then we can hold everybody responsible and emote or not emote, " Clinton conversed (12) CNN Anchor Wolf Blitzer.

Obama’s first (13) after the oil spill was to "feel the blame" rather than "feel the pain, " which are pretty sarcastic words as it were. No one intends to let British Petroleum (BP) management (14) the hook—for dangerously cutting corners, and for a (15) safety record. However, the President’s (16) focus on scolding BP consumed (17) White House energy while the oil gushed.

Great leaders don’t rush to criticise; Instead they instinctively (18) solutions. Rudy Giuliani, who didn’t stop to blame (19) intelligence for letting it happen, stood out from New York mayor with a girlfriend problem to 9/11 hero when he took control of a crisis and instilled confidence that a ravaged city could (20) beyond a terrorist attack.

19()

A.timely

B.faulty

C.creative

D.secret