问题 单项选择题

某企业本期取得商品销售收入2800000元,应收票据本期收同210000元,应收账款本期收回600000元,均以银行存款收讫。另外,当期因商品质量问题发生退货价款30000元,货款已通过银行转账支付。根据上述资料,现金流量表中“销售商品,提供劳务收到的现金”为()元。

A.3580000 

B.3560000 

C.2980000 

D.2770000

答案

参考答案:A

解析:本题考查经营活动产生的现金流量。销售商品、提供劳务收到的现金一本期销售商品收到的现金+前期销售商品本期收到的应收票据+前期销售商品本期收到的应收账款一本期销售本期退回商品支付的现金=2800000+210000+600000-30000=3580000(元)。

问答题
阅读理解

While IQ (Intelligence Quotient) tells you how smart you are. EQ (Emotional Quotient) tells you how well you use your smartness. Professor Salovery, the psychologist who created the term, EQ, says that it is IQ that gets you hired but it is EQ that gets you promoted.

Supported by his research, he suggested that when predicting future successes, a person’s brainpower, as measured by IQ tests, might actually matter less than a person’s character, or EQ. Professor Salovery may be correct. For example, have you ever wondered why some of the best and smartest students in your class end up failing exams? Perhaps it is because of their EQ. People often make the mistake of thinking that EQ is the opposite of IQ. It is not. Although it is hoped that people have both high EQs and IQs, there is little doubt that those with low EQs have a hard time surviving in life.

For a long time, researchers discussed if a person’s IQ could be raised. The geneticists said no, while the social scientists said yes. Furthermore, the social scientists said that it was possible to improve a person’s EQ, particularly in terms of “people skills”, such as understanding and communication.

Recently, a professor released the findings of a study on senior high school students. When some normal students were introduced to some disabled students, they found that afterwards they were more willing to help people in difficulties. At the same time, there was a marked change in the disabled students’ attitudes. They became more positive about their disabilities and were more eager to try new things. People with high EQs often have positive attitudes towards life and are open to different ideas, so they tend to be more creative in their thinking. Please remember that having a high IQ is helpful but having a high EQ might even be more helpful.

小题1: The second paragraph tells us that                .

A.people who have a high IQ always have a high EQ

B.EQ is the opposite of IQ

C.people who have a low EQ tend to have a hard life

D.people who have a high EQ always have a high IQ小题2:What did the professor find from his study of normal students being introduced to some disabled

children?

A.Students with disabilities were not open in trying new things.

B.There was no change in the normal students.

C.The disabled students became more positive and more eager to try new things.

D.The disabled students were more willing to help others.小题3: Which of the following is the writer’s attitude toward EQ and IQ?

A.IQ is more helpful to people than EQ.

B.IQ can be raised by understanding and communication.

C.EQ can get people hired.

D.A high EQ is of great benefit in getting people promoted.小题4:Which of the following would be the best title of this passage?

A.A person’s brainpower.

B.IQ, EQ and success.

C.IQ and a person’s character.

D.A person’s IQ and EQ.