问题 判断题

在经营租赁方式下,租人的固定资产作为公司的固定资产入账进行管理,在分析司长期偿债能力时,应特别考虑租赁费用对公司偿债能力的影响。( )

答案

参考答案:

解析: 这句话的结论是正确的,但分析过程错误,经营租赁方式下固定资产不入账作为本企业的固定资产管理,其相应的租赁费用作为当期的费用处理,当公司的经营租赁量比较大、期限比较长或具有经常性时,构成一种长期性筹资,到期时必须支付租金,会对公司的偿债能力产生影响。

阅读理解

    What is your favourite colour? Ask famous persons like Cat Blanchett, Scarlett Johansson, and Bono

(singer for the band U2), and maybe they wil say “green”. That’s not because these artists particularly like

the color green. Instead, they are interested in green fashion.

    Green fashion is about making(and wearing)clothes that are good for humans, animals, and the Earth.

In the past, green fashion made people think of hippies(嬉皮士)and ugly clothes. But today, green fashion is different. It is about looking good and caring about the Earth and other people. You can have interesting clothes and be green.

   Around the world, green fashion is becoming popular. For example, the UK.company People Tree sells men's and women’s clothing and accessories(附件). They are made from natural fabrics(面料) like

cotton and wool. Workers who make the clothes are from countries like Nepal, Kenya, and Bangladesh. People Tree pays the men and women good money for the clothes they create.

    Singer Bono and his wife also started a clothing company called EDUN. When the clothes sell, EDUN uses most of the money to help people around the world.

1. Green fashion is abut________________.

A. wearing the colour green all the time    

B. making clothes from green trees

C. putting green things on the face        

D. wearing clothes that are good for the Earth

2. Today, green fashion is______________.

A. the same as it was in the past          

B. mostly popular with hippies

C. are stylish and interesting              

D. popular in the U.K only

3. Which sentence about green clothing companies is true?

A. Most use natural fabrics to make clothes.  

B. Many do not pay their workers well.

C. They make clothes mostly for women.    

D. Most of the companies are in Africa.

4. What does EDUN do?

A. It teaches children to make clothes.

B. It sells clothes and uses the money to help people.

C. It gives clothes to poor people.    

D. It makes expensive clothes for teenagers.

问答题 简答题