问题 单项选择题

母公司在编制合并现金流量表时,下列各项中,会引起筹资活动产生的现金流量发生增减变动的是( )。

A.子公司依法减资支付给少数股东的现金

B.子公司购买少数股东的固定资产支付的现金

C.子公司向少数股东出售无形资产收到的现金

D.子公司购买少数股东发行的债券支付的现金

答案

参考答案:A

解析: 本题要求选出会引起筹资活动产生的现金流量发生增减变动的事项。选项A为筹资活动事项,选项BCD均为投资活动事项,故答案为A。

单项选择题

阅读下列短文,从每题所给的四个选项(A、B、C和D)中选出最佳选项,并在答题卡上将该项涂黑。

D

The meaning of silence varies among cultural groups. Silences may be thoughtful, or they may be empty when a person has nothing to say. A silence in a conversation may also show stubbornness, or worry. Silence may be viewed by some cultural groups as extremely uncomfortable; therefore attempts may be made to fill every gap(间隙)with conversation. Persons in other cultural groups value silence and view it as necessary for understanding a person's needs.

Many Native Americans value silence and feel it is a basic part of communicating among people, just as some traditional Chinese and Thai persons do. Therefore, when a person from one of these cultures is speaking and suddenly stops, what maybe implied(暗示) is that the person wants the listener to consider what has been said before continuing. In these cultures, silence is a call for reflection.

Other cultures may use silence in other ways, particularly when dealing with conflicts among people or in relationships of people with different amounts of power. For example, Russian, French, and Spanish persons may use silence to show agreement between parties about the topic udner discussion. However, Mexicans may use silence when instructions are given by a person in authority rather than be rude to that person by arguing with him or her. In still another use, persons in Asian cultures may view silence as a sign of respect, particularly to an elder or a person in authority.

Nurses and other care-geivers need to be aware of the possible meanings of silence when they come across the personal anxiety their patients may be expericencing. Nurses should recognize their own personal and cultural construction of silence so that a patient’s silence is not interrupted too early or allowed to go on unnecessarily. A nurse who understands the healing(治愈) value of silence can use this understanding to assist in the care of patients from their own and from other cultures.

What does the author say about silence in conversations?()

A. It implies anger.

B. It promotes friendship.

C. It is culture-specific.

D. It is content-based.

选择题