问题 单项选择题

某企业计划年初投资200万元购置新设备以增加产量。已知设备可使用6年,每年增加产品销售收入60万元,增加经营成本20万元,设备报废时净残值为10万元。对此项投资活动绘制现金流量图,则第6年末的净现金流量可表示为()。

A.向上的现金流量,数额为50 万元

B.向下的现金流量,数额为30 万元

C.向上的现金流量,数额为30 万元

D.向下的现金流量,数额为50 万元

答案

参考答案:A

解析:

每期净现金流量是该期现金流入与现金流出之差。对本题而言,现金流入包括销售收入、固定资产净残值,经营成本属于现金流出,由于在计算经营成本时已扣除了折旧费、摊销费,因而在计算年净现金流量时直接用销售收入减去经营成本即可,无需再加折旧费、摊销费,否则会造成重复计算。用现金流量图表示,横轴上方的箭线表示现金流入,即收益;在横轴下方的箭线表示现金流出,即费用。该企业第6年末的净现金流量表示为:60-20+10=50(万元)。

单项选择题

Surprisingly enough, modern historians have rarely interested themselves in the history of the American South in the period before the South began to become self-consciously and distinctively " Southern"—the decades after 1815. Consequently, the cultural history of Britain’s North American empire in the seventeenth and eighteenth centuries has been written almost as if the Southern colonies had never existed. The American culture that emerged during the Colonial and Revolutionary eras has been depicted as having been simply an extension of New England Puritan culture.

However, Professor Davis has recently argued that the South stood apart from the rest of American society during this early period, following its own unique pattern of cultural development. The case for Southern distinctiveness rests_ upon two related premises: first, that the cultural similarities among the five Southern colonies were far more impressive than the differences, and second, that what made those colonies alike also made them different from the other colonies. The first, for which Davis offers an enormous amount of evidence, can be accepted without major recitations, the second is far more problematic.

What makes the second premise problematic is the use of the Puritan colonies as a basis for comparison. Quite properly,Davis decries the excessive influence ascribed by historians to the Puritans in the formation of American culture. Yet Davis inadvertently adds weight to such ascriptions by using the Puritans as the standard against which to assess the achievements and contributions of Southern colonials. Throughout, Davis focuses on the important and undeniable differences between the Southern and Puritan colonies in motives for and patterns of early settlement, in attitudes toward nature and Native Americans, and in the degree of receptivity to metropolitan cultural influences.

However, recent scholarship has ply suggested that those aspects of early New England culture that seem to have been most distinctly Puritan, such as the p religious orientation and the communal impulse, were not even typical of New England as a whole, but were largely confined to the two colonies of Massachusetts and Connecticut. Thus, what in contrast to the Puritan colonies appears to Davis to be peculiarly Southern-acquisitiveness. A p interest in polities and the law, and a tendency to cultivate metropolitan cultural models were not only more typically English than the cultural patterns exhibited by Puritan Massachusetts and Connecticut, but also almost certainly characteristic of most other early modern British colonies from Barbados north to Rhode Island and New Hampshire. Within the larger framework of American colonial life, then, not the Southern but the Puritan colonies appear to have been distinctive, and even they seem to have been rapidly assimilating to the dominant cultural patterns by the last Colonial period.

The most distinctly Puritan aspects of the early New England were typical for()

A. New England itself

B. England

C. Mississippi

D. Connecticut

多项选择题