问题 单项选择题

2012年度,甲公司涉及现金流量的交易或事项如下:(1)支付在建工程人员工资200万元。(2)收到上年度销售商品价款500万元。(3)从银行取得长期借款4000万元。(4)向投资者支付现金股利500万元。(5)支付购买专利权的现金1000万元。(6)支付经营租赁设备租金100万元。(7)支付以前年度融资租赁设备款1000万元。(8)支付研究开发费用1500万元,其中予以资本化的金额为1000万元。下列各项关于甲公司现金流量分类的表述中,正确的是(  )。

A.支付在建工程人员工资作为投资活动现金流出
B.支付研究开发费用1500万元全部作为经营活动现金流出
C.支付以前年度融资租赁设备款作为投资活动现金流出
D.向投资者支付现金股利作为经营活动现金流出

答案

参考答案:A

解析: 选项A属于企业的投资活动的现金流量;选项B,1500万元中的1000万元应作为投资活动现金流出,500万元作为经营活动现金流出;选项C属于筹资活动产生的现金流量;选项D属于投资活动产生的现金流量。

阅读理解

阅读理解。

     Danny was just tired about the way things were going. His mom came to

the school and went on and on about Rick Jackson. It seemed that she would

never stop talking. "Somebody's got to stop that boy!" she was shouting. "

Rick's troubling everybody in the neighborhood(四邻). And he loves to pick

on(结交)little boys like Danny."

     Mrs. Green, Danny's teacher, was concerned(担心)a lot. "I didn't know

that Danny was being picked on, " she answered. "He's never said anything

about this to me!" Mrs. Green looked at Danny. "How long has this been

going on?" she asked. Danny could only shake his head and look at the floor.

He knew if he said a word about this, he would have trouble after school.

     Danny hadn't said anything about the problem because he wanted to do

things with the boys in the neighborhood. After all, most of them were nice

to him. He hated to leave the gang just because of Rick. Maybe the time had

come to find new friends. He felt it hard to make up his mind.

1. We learn from the reading that ______.

A. Danny was not a good student

B. Danny's mother talked too much about the school

C. Danny's teacher knew something about Danny's problem before

D. Danny wanted to get away from Rick

2. When Danny's mother came for Mrs Green, the matter was now ______ to

Mrs Green.

A. serious

B. common

C. untrue

D. similar

3. Danny now ______.

A. was tired of the school and his friends

B. had no friends at all

C. was not sure what he should to with the problem

D. made some new friends in the neighborhood

4. Danny didn't say anything about the matter to Mrs Green because ______.

A. she had known it

B. the other boys would tell her

C. he didn't want to be in trouble

D. his mother didn't want him to say it

5. The word 'gang' in the reading means ‘______’.

A. a place for boys to play games

B. a group of young people

C. a school bus for children to and from school

D. the teacher's office

解答题