问题 多项选择题

某企业在三年前就准备购建一条生产线,并已经做了前期调查和可行性分析,支付相关费用8万元。但由于资金没有落实,该项目被搁置下来。现在已经筹集到该项目所需要的资金,企业重提旧事。
该生产线购置费2500万元,预计可使用10年,预计每年将发生维护修理费用15万元,预计报废时可得净残值收入20万元,同时该生产线需要追加配套的流动资金300万元。生产线投产后,估计每年扣除付现成本后的营业收入为500万元。企业的资本成本为6%。
请分析案例,并回答下列问题:

该生产线的现金流入项目有( )。

A.生产线的维护修理费用

B.扣除付现成本后的营业收入

C.生产线报废时的净残值收入

D.生产线报废后收回的配套流动资金

答案

参考答案:B,C,D

解析:[考点] 投资项目现金流入量的计算 投资项目的现金流入量,是指某个投资项目引起的企业现金收入的增加额。这里的现金是广义的概念,不仅包括货币资金,而且包括非货币性资产的变现价值。企业购置生产线所引起的现金流入有三个方面:一是营业现金净流入,即由于扩大生产规模使企业的营业收入增加,扣除所相应增加的付现成本后的余额;二是该生产线报废或出售时的残值收入;三是该生产线报废或出售后,所收回的配套流动资金。根据题意,选项BCD正确。选项A属于购置生产线所发生的现金流出,而不是现金流入,因此选项A是错误的。

阅读理解

A few years ago, I moved into a new house in Los Angeles. Soon after, a family moved in next door. It wasn’t the best of times for me. I had just divorced(离婚) from my second wife, and I wasn’t working. I’d come home each day and sit by myself in the backyard. One night, I heard someone from the yard next door, “Tom ! How are you, Tom? ” 

I couldn’t see anybody through the trees, but I answered, “I’ m good.”

“Good!” said the voice.

“What’s your name?” I asked.

“Eric.” Then I heard someone say, “Eric, don’t bother him.”

“Okay!” Eric said. “Talk to you tomorrow!”                                                                           

Months later, on Halloween, we finally met face to face. Eric came to the door dressed like a rap star. We became friends. We’d hang out in our yards, and Eric, who was almost 17 at the time and look liked a 13-year-old, would tell me his ideas and dreams. Eric’s dad, Alec Gores, is a billionaire(亿万富翁), the head of Gores Technology Group.

One day, Alec called me and said, “I know you are an actor. My son’s an actor, too. And he’s very good. I want you to write a movie for him. He wants to do something like True lies.” That’s the movie I made in 1994. His father has given Eric the great gif of confidence. He believes he can do anything he wants. He also offered to fund the movie. And that’s how The Kid & I, which opens in November, began.

Well, I really have to say that opportunity(机会)lies anywhere.

小题1:What do we learn about the writer when he had just moved into his new house in Los Angele?

A.He often came back very late.

B.He was working in the city at that time.

C.He and his second wife had just gotten divorced.

D.He often talks with others in the backyard.小题2:The writer of this passage is a(an)        .  

A.teacher

B.actor

C.singer

D.doctor小题3:What do we learn about Eric from the passage?

A.He lives alone with his father.

B.He has a very rich father

C.He often feels very lonely.

D.He is a rap star.小题4:The second last paragraph(倒数第二段)mainly tells us        .

A.how The Kid & I began

B.the roles in The Kid & I

C.how the writer met Eric’s father

D.what The Kid & I is about小题5:From his experience in Los Angeles, the writer learnt that        . 

A.where there is a will, there is a way.

B.one should always learn from the past.

C.one can find opportunity anywhere.

D.life can always be better.

单项选择题