问题 多项选择题

(一)甲公司20×9年度发生的有关交易或事项如下:(1)固定资产收到现金净额60万元。该固定资产的成本为90万元,累计折旧为80万元,未计提减值准备。(2)以现金200万元购入一项无形资产,本年度摊销60万元,其中40万元计入当期损益,20万元计入在建工程的成本。(3)以现金2 500万元购入一项固定资产,本年度计提折旧500万元,全部计入当期损益。(4)存货跌价准备期初余额为零,本年度计提存货跌价准备920万元。(5)递延所得税资产期初余额为零,本年因计提存货跌价准备确认递延所得税资产230万元。(6)本年购入的交易性金融资产,收到现金200万元。该交易性金融资产的成本为l00万元,持有期间公允价值变动收益为50万元。(7)期初应收账款为l 000万元,本年度销售产品实现营业收入6 700万元,本年度因销售商品收到现金5 200万元,期末应收账款为2 500万元。甲公司20×9年度实现净利润6 500万元。要求:根据上述资料,不考虑其他因素,回答下列第1小题至第2小题。

下列各项关于甲公司20X9年度现金流量表列报的表述中,正确的有( )。

A.筹资活动现金流入200万元

B.投资活动现金流入260万元

C.经营活动现金流入5 200万元

D.投资活动现金流出2 800万元

E.经营活动现金流量净额6 080万元

答案

参考答案:B,C,D

解析:解析:选项A,根据题目条件没有介绍筹资活动,因此无法确定其金额选项B,投资活动现金流入=60(1)+200(6)=260;选项C,经营活动现金流入=(6 700-2 500+1 000)=5 200(万元);选项D投资活动现金流出=200(2)+2 500(3)+100(6)=2 800(万元);选项E,经营活动现金流量净额=6 500-50(1)+40+500+920-230-100(6)=7 580(万元)。

多项选择题
完形填空

第二节::完形填空(共20小题;每小题1.5分,满分30分)

I was parked in front of the mall wiping off my car. Coming my way from across the parking lot was  1  society would consider a bum(无业游民). From the  2  of him, he had no car, no home, no clean clothes, and no money. He sat down in front of the bus stop but didn’t look like he could have enough money to even  3  the bus. “That’s a very pretty car,” he said. He was  4  but he had a(n)  5  of dignity around him. I said, “thanks,” and  6  wiping off my car. He sat there  7  as I worked. The  8  beg for money never came. As the silence between us widened something inside said, “ask him if he needs any help.” I was  9  that he would say “yes”. “Do you need any help?” I asked. He answered in three  10  but profound(深远的) words that I shall never  11 . “Don’t we all?” he said.

I had been feeling high, successful and important  12  those three words  13  me like a shotgun. Don’t we all? I needed help. Maybe not for bus fare or a place to sleep, but I needed help. I  14  my wallet and gave him not only enough for bus fare, but enough to get a warm meal and  15  for the day. Those three little words still ring  16 . No matter how much you have, no matter how much you have  17 , you need help too. No matter how  18  you have, no matter how  19  you are with problems, even without money or a place to sleep, you can  20  help.

1. A. that              B. what          C. which        D. how  

2. A. expressions        B. manners       C. looks             D. attitudes 

3. A. ride                B. buy          C. drive          D. stop    

4. A. generous          B. disappointed   C. modern          D. ragged 

5. A. air                   B. atmosphere     C. appearance     D. figure 

6. A. finished            B. stopped          C. continued        D. began 

7. A. quietly                  B. casually                C. aimlessly               D. eagerly 

8. A. intenting            B. expected            C. boring            D. supposed 

9. A. afraid                  B. glad              C. doubtful         D. sure

10. A. simple             B. complex           C. strange              D. rigid 

11. A. accept                B. forget             C. respond          D. choose  

12. A. unless                B. after              C. until              D. when  

13. A. fightened        B. moved           C. wounded        D. hit  

14. A. reached in               B. searched for    C. looked up       D. exposed to 

15. A. shelter             B. clothes            C. reward            D. blanket 

16. A. nice                   B. ridiculous       C. true                D. proper 

17. A. submitted           B. devoted         C. applied          D. accomplished

18. A. few                 B. many              C. little               D. enough 

19. A. loaded             B. puzzled           C. angry             D. unsatisfied 

20. A. receive             B. give                 C. need              D. seek