问题 单项选择题

采用设备经营租赁的方案,租赁费可以直接计入成本,但为与设备购置方案具有可比性,特将租赁费用从经营成本中分离出来,其任一期净现金流量可表示为()。

A.营业收入+租赁费用-经营成本-与营业相关的税金-所得税

B.营业收入-租赁费用-经营成本+与营业相关的税金-所得税

C.营业收入+租赁费用-经营成本+与营业相关的税金-所得税率×(营业收入-租赁费用-经营成本-与营业相关的税金)

D.营业收入-租赁费用-经营成本-与营业相关的税金-所得税率×(营业收入-租赁费用-经营成本-与营业相关的税金)

答案

参考答案:D

阅读理解

阅读理解。

     Learners of English, especially self-taught learners may have trouble in understanding speeches by

native speakers. The following ways might help improve their listening ability.

     First of all, do things step by step. It is not good to listen to something beyond your level. Better

choose a suitable course and start with the first book. Go on to the second book only after you are sure

you understand the first one.

     Secondly, stick to one course of study. Don't change books often. Never let your attention be attracted

by another course just because it seems to be more"fashionable".

     Thirdly, listen to the English news program over the radio from time to time. Better go through the news

stories in the Chinese-language newspaper first. That will make it easy for you to understand the English

news on the radio.

      Fourthly, if you have time, listen to some interesting stories in some special English programs, such as

V.O.A. or other listening materials of the same level as that of your textbook.

1. This is a piece of advice to learners of English on how to ________.

A. improve their listening ability

B. read fast

C. write better English and read faster

D. speak correctly

2. If you want to understand the English news program on the radio, you should ________.

A. read the Chinese language newspaper step by step

B. read again and again the Chinese language newspaper

C. go through the Chinese language newspaper first

D. be able to recite the Chinese language newspaper

3. The author advised that once you have taken up a course, you _______.

A. should stick to it

B. should begin with the last book

C. should take up other courses if they are more fashionable

D. shouldn't do anything else

单项选择题