问题 单项选择题

财务可持续的必要条件是( )。

A.分析是否有足够的净现金流量维持正常运营
B.分析是否有足够的现金偿还企业相关负债
C.经营净现金流量是否合理
D.各年累计盈余资金不出现负值

答案

参考答案:D

解析:本题考核的是财务可持续的必要条件。在整个运营期间,允许个别年份的净现金流量出现负值,但不能允许任一年份的累计盈余资金出现负值。一旦出现负值时应适时进行短期融资,该短期融资应体现在财务计划现金流量表中,同时短期融资的利息也应纳入成本费用和其后的计算中。

单项选择题 B型题
阅读理解

阅读理解。

                                                 Welcome to Goteborg University

     Goteborg University is one of Sweden's largest and most popular universities.

     We are very proud of this and believe that there are several reasons for our popularity. The principal

reasons we believe to be the high quality of our education and research and the broad range of courses

that we offer. In addition to this, Goteborg University provides an attractive and exceptionally (格外的)

high-standard study environment. Most parts of the university are situated in the city centre and this

enriches city life as well as student life.

     Goteborg has a lot to offer its students: it has a rich and varied cultural life with many theatres, concerts

and festivals. For those looking for outdoor life, forests and vast recreation (娱乐) areas are not far away

from the city centre; the sea and the archipelago (群岛) are also within easy reach. Industry and commerce

are expanding, and have a joint interest with the University in meeting the ever-changing and growing

demands of society.

     Goteborg University strives (努力) to be an attractive choice for students from all over the world.

     We look forward to welcoming you to Goteborg University.

1. The main reasons for Goteborg University's popularity according to the passage is _____.

A. the high quality education and research and the wide range of courses

B. the convenient traffic

C. its excellent location and fast developing economical environment

D. famous professors and friendly students

2. Which of the following statements is true?

A. The university is in the city centre.

B. The students can live outdoor.

C. The cultural life of the university is very rich.

D. The University has no interest in growing demands of society.

3. What's the main purpose of this passage?

A. To bring fame to Goteborg University.

B. To introduce the wonderful cultural life in Goteborg University.

C. To declare Goteborg University's goal and interest.

D. To attract students all over the world to apply for Goteborg University.