问题 多项选择题

下列关于现金流量表编制的说法中,正确的有()。

A.现金流量表以现金及现金等价物为基础编制

B.现金流量表按照收付实现制原则编制,将权责发生制下的盈利信息调整为收付实现制下的现金流量信息

C.我国企业会计准则规定企业应当采用直接法编报现金流量表

D.编制现金流量表的间接法是以利润表中的营业收入为起算点,调节与经营活动有关的项目的增减变动,然后计算出经营活动产生的现金流量

E.采用直接法编制的现金流量表便于将净利润与经营活动产生的现金流量净额进行比较

答案

参考答案:A, B, C

解析:选项D,编制现金流量表的直接法一般是以利润表中的营业收入为起算点,调节与经营活动有关的项目的增减变动,然后计算出经营活动产生的现金流量;选项E,采用间接法编制的现金流量表,便于将净利润与经营活动产生的现金流量净额进行比较。

阅读理解

How to Get What I Want?

There’s an expression: “What you see is what you get.” My grandfather used to say: “If you looked at a tree long enough, it will move.” We see what we want to see. Psychologists tell us that nothing controls our lives more than our self-image. We live like the person we see in the mirror. We are what we think we are. If you don’t think you’ll be successful, you won’t. You can’t be it if you can’t see it. Your life is limited to your vision. If you want to change your life, you must change your vision of your life.

Arnold Schwarzenegger was not that famous in 1976 when he met with a newspaper reporter. The reporter asked Schwarzenegger: “Now that you’ve retired from bodybuilding, what do you plan to do next?” Schwarzenegger answered very calmly and confidently: “I’m going to be the No. 1 movie star in Hollywood.” The reporter was shocked and amused at Schwarzenegger’s plan. At that time, it was very hard to imagine how this muscle-bound bodybuilder, who was not a professional actor and who spoke poor English with a strong Austrian accent, could ever hope to be Hollywood’s No. 1 movie star!

So when the reporter asked Schwarzenegger how he planned to make his dream come true, Schwarzenegger said: “I’ll do it the same way I became the No. 1 bodybuilder in the world. What I do was create a vision of who I want to be, and then I start living like that person in my mind as if it were already true.” Sounds almost childishly simple, doesn’t it? But I worked! Schwarzenegger became the No. 1 highest paid movie star in Hollywood. Remember: “If you can see it, you can be it.”

There’s a successful businessman who often wears a shirt with these words on it: “Don’t just pursue your dreams. Chase down and tackle! ” you only get one life to live, so why not live the best life possible? So you can be fully satisfied at what you see and get.

小题1:What did Arnold Schwarzenegger do before he became a Hollywood star?

A.He worked for a newspaper.

B.He was a man working on bodybuilding.

C.He worked in a small film company.

D.He was a businessman.小题2:Why was it hard for the reporter to believe that Schwarzenegger would become a star one day?

A.Because he was not famous.

B.Because he was not professional and spoke poor English.

C.Because he was good at nothing except bodybuilding.

D.Because he only spoke English fluently.小题3:What did Schwarzenegger plan to do to make his Hollywood star dream come true?

A.He continued to build his body.

B.He went to make more movies.

C.He lived a life like a movie star.

D.He tried his best to meet the movie directors.小题4:What does the underlined sentence in Paragraph 4 mean?

A.Have a dream and make it come true.

B.Stop your dream and find realistic things to do.

C.You can just daydream alone.

D.There’s nothing to do in the world but dream.

单项选择题