财务评价中，项目的主要盈利性指标是（）。
A．财务净现值
B．财务内部收益率
C．投资回收期
D．投资利润率
参考答案：B
解析：
盈利能力分析是项目财务评价的主要内容之一，是在编制现金流量表和损益表的基础上，计算财务内部收益率、财务净现值、投资回收期和投资利润率等指标。其中财务内部收益率为项目的主要盈利性指标，其他指标根据项目的特点及财务评价的目的、要求等选用。
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| Once President Roosevelt's house was broken into and lots of things were stolen. Hearing this, one of Roosevelt's friends wrote to him and advised him not to take it to his 1 so much. President Roosevelt wrote back immediately, saying," Dear friend, thank you for your letter to 2 me. I'm all right now. I think I should thank God. This is because of the following three reasons: firstly, the thief only stole things from me but did not 3 me at all; secondly, the thief has stolen some of my things 4 all my things; thirdly, most luckily for me, it was the man 5 me who became a thief…" It was quite unlucky for anyone to be stolen from…. However, President Roosevelt had such three reasons to be so 6 . This story tells us how we can learn to be grateful in our life. Being grateful is an important philosophy of life and a great wisdom…. It is impossible for anyone to be lucky and successful all the time 7 he lives in the world. We should learn how to face failure or misfortune bravely and 8 and to try to deal with it. If so, should we complain about our life and become 9 and disappointed ever since then or should we be grateful for our life, 10 again ourselves after a fall? William Thackeray, a famous British writer, said, "Life is a mirror. When you smile in front of it, it will also smile and 11 will it when you cry to it." If you are grateful to life, it will bring you shining sunlight. If you always complain about everything, you may own 12 in the end. When we are successful, we can 13 have many reasons for being grateful, but we have only one excuse to show ungratefulness if we fail. I think we should even be grateful to life 14 we are unsuccessful or unlucky. Only by doing this can we find our weakness and shortcomings when we fail. We can also get 15 and warmth when we are unlucky. This can help us find our courage to overcome the difficulties we may face, and receive great impetus (动力) to 16 . We should treat our frustration and misfortune in our life 17 just as President Roosevelt did. We should be grateful all the time and keep having a healthy 18 to our life forever, keep having perfect characters and enterprising spirit. Being grateful is not only a kind of comfort, not 19 from life and nor thinking of winning in spirit like Ah Q. Being grateful is a way to sing for our life which comes just from our love and 20 . | |||
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