项目增量财务现金流量表，对既有法人，按照（）对比的增量现金流，计算项目财务内部收益率等指标，考察项目的盈利能力。
A．有项目和无项目
B．上年度和本年度
C．本行业和本企业
D．盈利额和亏损额
参考答案：A
解析：
项目增量财务现金流量表是对既有法人项目，按“有项目”和“无项目”对比的增量现金流，计算项目财务内部收益率、财务净现值和投资回收期等评价指标，考察项目的盈利能力。
| 阅读理解。 |
| Many families in America like cartoon series "The Simpsons" on TV. There are many funny stories about the Simpsons family. Homer is the dad. He is not so smart and sometimes he does some stupid things. But he is a funny dad. In one of the stories, he plays boxing games with his son Bart. But Homer always loses. He asks a kid to teach him how to play the game. And he wins last. Marge is the mom. She is very smart. She likes to go to church and always asks her families to go with her. She loves Homer but she knows he does some stupid things. Lisa is the daughter and she always gets good grades in school. She always does the right things. Bart is the son and he always gets in trouble. He never gets good grades in school and he loves playing jokes. Maggie is the baby. All she does is sucking (呼吸) on her pacifier (奶嘴). Stories in the cartoons often give a little lesson about being good or doing the right thing. Cartoons are really good things for you and your family to enjoy. I think you will like "The Simpsons". |
| 1. The cartoon series on TV "The Simpsons" are ______ in the USA. |
[ ] |
| A．popular B．not popular C．very good D．very bad |
| 2. In the cartoon story, the father is ______ and often does something stupid. |
[ ] |
| A．very bad B．not so clever C．very clever D．very fine |
| 3. The mother in the cartoon story is ______ and likes to go to the church with her family. |
[ ] |
| A．very fat B．a little thin C．very smart D．very bad |
| 4. What does the writer want to tell us? |
[ ] |
| A．Stories in the cartoons often give a little lesson about being good or doing the right thing. B．All of us should watch cartoons. C．The writer likes watching TV. D．All the above. |