问题 判断题

处置固定资产收回的现金净额为负值,则应按负数在现金流量表“处置固定资产、无形资产和其他长期资产而收到的现金净额项目中反映。( )

答案

参考答案:

解析: 处置固定资产收回的现金净额为负数,应在现金流量表“支付的其他与投资活动有关的现金”项目中反映。

完形填空
It was my first year teaching in a special needs class, and I wasn’t sure what to expect at our yearly. Special Olympics sports meeting. My   1  had some challenges, from learning disabilities to cerebral palsy(大脑性麻痹).
Mark was one with the latter. Restricted to a   2 , he had to fight his spasms (抽筋) just to control his movements.   3 , he always had a positive attitude and greeted everyone with a huge smile.
His classmates   4  him and always took the time to make sure he was included in group activities, especially Mike, Andy and Lucas, three boys who were good at   5 . Obviously, Mark wanted to be like them, unrestricted by the limitation of his   6  and watching them moving on the playing field seemed to fill him with   7  .
When the day came, Mike, Andy and Lucas   8  well in their sports events, and gave the normally calm audience something to cheer about. Mark sat in his wheelchair on the sidelines,  9   them on.
The final event of the day was the 400 meter race.   10  was invited to either walk or run, according to their ability, around the   11  length of the track.
When Mike, Andy and Lucas reached the finish line, they   12   and turned to look behind them. At the   13   of the crowd, determined not to be left behind, was Mark. All his classmates had   14   him. He was alone on the track with over half the distance left to   15 .
Mike, Andy and Lucas looked at each other, and a silent   16  passed between them. Slowly, they jogged   17  towards their friend, cheering him on   18  he had done for them moments before.
The progress was   19 , but in the end the three star runners and Mark crossed the finish line together to the enthusiastic cries of their teachers and classmates. Seeing the look on Mark’s face as he crossed the finish line, hands upraised and laughing, I came to understand what   20  the Special Olympics, and the determined athletes who compete, so extraordinary.
Years later, I’m still cheering them on.
小题1:
A.partnersB.friendsC.studentsD.classmates
小题2:
A.bedB.machineC.wheelchairD.desk
小题3:
A.SoB.HoweverC.OtherwiseD.Therefore
小题4:
A.protectedB.satisfiedC.respectedD.loved
小题5:
A.sportsB.practiceC.studiesD.expression
小题6:
A.interestsB.bodyC.habitsD.mind
小题7:
A.wonderB.trustC.stressD.reset
小题8:
A.trainedB.playedC.operatedD.prepared
小题9:
A.bringingB.holdingC.cheeringD.moving
小题10:
A.SomeoneB.NobodyC.AnybodyD.Everyone
小题11:
A.entireB.differentC.averageD.equal
小题12:
A.fellB.pausedC.rushedD.rested
小题13:
A.centerB.frontC.endD.top
小题14:
A.leftB.ignoredC.passedD.helped
小题15:
A.continueB.jogC.walkD.cover
小题16:
A.demandB.thoughtC.actionD.relief
小题17:
A.backB.alongC.againD.on
小题18:
A.whileB.althoughC.sinceD.as
小题19:
A.boringB.greatC.slowD.relaxing
小题20:
A.leavesB.findsC.keepsD.makes
填空题