问题 单项选择题

The most frightening words in the English language are, "Our computer is down. " You hear it more and more when you are on business. The other day I was at the airport waiting for a ticket to Washington and the girl in the ticket office said, "I’m sorry, I can’t sell you a ticket. Our computer is down. "

"If your computer is down, just write me out a ticket. "

"I can’t write you out a ticket. The computer is the only one allowed to do so. "

I looked down on the computer and every passenger was just standing there drinking coffee and staring at the black screen. Then I asked her, "What do all you people do"

"We give the computer the information about your trip, and then it tells us whether you can fly with us or not. "

"So when it goes down, you go down with it. "

"That’s good, sir. "

"How long will the computer be down" I wanted to know.

"I have no idea. Sometimes it’s down for 10 minutes, sometimes for two hours. There’s no way we can find out without asking the computer, and since it’s down it won’t answer us. "

After the girl told me they had no backup computer, I said. "Let’s forget the computer. What about your planes They’re still flying, aren’t they"

"I couldn’t tell without asking the computer. "

"Maybe I could just go to the gate and ask the pilot if he’s flying to Washington, " I suggested.

"I wouldn’t know what gate to send you to. Even if the pilot was going to Washington, he couldn’t take you if you didn’t have a ticket. "

"Is there any other airline flying to Washington within the next few hours"

"I wouldn’t know, " she said, pointing at the dark screen. "Only ’IT’ knows. ’It’ can’t tell me. "

By this time there were quite a few people standing in lines. The word soon spread to other travelers that the computer was down. Some people went white, some people started to cry and still others kicked their luggage.

Why do you think they had not a backup computer()

A. Because it was easy down.

B. Because it was very expensive.

C. Because it was not advanced enough.

D. Because it was not as big as the main computer.

答案

参考答案:B

解析:

主观题。根据各选项的比较及生活经验对之进行判断,得出此题的答案。故选B。

不定项选择

资料一:甲公司2012年有关资料如下:(1)本年提供劳务收到现金2000万元,以前年度销售商品本年收到200万元,本年预收货款100万元,以前年度销售商品本年度退回,支付现金100万元。(2)本年购买商品支付的现金250万元,本年支付以前年度接受劳务的未付款项45万元和本年购买商品预付款项40万元,本年发生的购货退回收到的现金15万元。(3)本年计提的职工薪酬总额为15万元,尚未支付。本年支付给在建工程人员薪酬7.5万元,"应付职工薪酬"年初余额和年末余额分别为40万元和10万元,假定除在建工程人员薪酬外,应付职工薪酬本期减少数均用现金支付,且均属于经营活动产生的。(4)本年利润表中所得税费用为30万元,均为当期应交所得税产生的所得税费用,"应交税费-应交所得税"科目年初数为2.5万元,年末数为1.5万元,假定不考虑其他税费。资料二:甲公司固定资产、无形资产相关业务如下:(1)2011年12月1日购入一台设备供销售部门使用,入账价值180万元,预计使用5年,预计净残值12万元,按年数总和法计算折旧。(2)2011年12月份,公司总部的一辆轿车使用期满予以报废。该轿车原价74万元,预计使用年限12年,净残值2万元,采用年限平均法计提折旧。(3)2011年12月份,将一栋办公楼对外出租,转为成本模式计量的投资性房地产,采用年限平均法计提折旧。该办公楼原价2000万元,预计使用年限20年,预计净残值60万元。(4)2012年1月份,经营租出一项无形资产,其账面价值为120万元,预计净残值为0,剩余使用寿命为10年。(假定甲公司无法可靠确定与该无形资产有关的经济利益的预期实现方式)(5)2012年用银行存款支付发生的广告费用6万元,销售商品过程中发生的由本公司承担的运输费用14万元(不考虑增值税),计入当期损益的利息费用及银行手续费4万元。要求:根据上述资料,回答第(1)~(5)题。

根据资料一,下列表述中,属于企业现金流量表“经营活动产生的现金流量”的是()。

A.收到的现金股利

B.支付的银行借款利息

C.收到的设备处置价款

D.支付的经营租赁租金

填空题