问题 单项选择题

某公司某年现金流量表显示其经营活动产生的现金净流量为4000000元,投资活动产生的现金净流量为4000000元,筹资活动产生的现金净流量为6000000元,公司当年长期负债为10000000元,流动负债4000000元,公司该年度的现金债务总额比为()。

A.0.29

B.1.0

C.0.67

D.0.43

答案

参考答案:A

解析:本题所要考核的知识点是现金流量分析之现金债务总额比。公司财务分析是公司分析最重要的内容。财务比率是指同一张财务报表的不同项目之间、不同类别之间、在同一年度不同财务报表的有关项目之间,各会计要素的相互关系,是对公司财务报表进行深层次的比较分析的结果。财务比率指标大致可归为以下几大类:变现能力分析、营运能力分析、长期偿债能力分析、盈利能力分析、投资收益分析、现金流量分析等。现金债务总额比是现金流量分析常用的指标之一,其含义是经营现金净流量与负债总额的比值,其计算公式为:现金债务总额比=经营现金净流量÷负债总额代入题中数值可得:现金债务总额比=4000000÷(10000000+4000000)≈0.29所以,本题答案为A。

阅读理解

Television has a huge influence on our lives. It is one of the most important ways of getting information. People spend part of their spare time watching television, and much of what they learn comes from it.

What we see on TV—movies, news shows, sports shows, advertisements and so on have increased our knowledge and have changed the way we learn about the world today. However, not everything on TV is true.

Most of the viewers are children. Television sometimes is like a baby-sitter. It spends more time with children than parents do. But it keeps them in the living room away from healthy outdoor activities. They spend less time playing soccer or walking in the park or playing games in the yard.

Of course, there are some programs on TV that are good for children. But there are also some shows which are bad. Children should not watch unhealthy shows. Maybe we can’t change what is on TV, but we can choose what we watch. Do you agree?

小题1:Why is television sometimes like a baby-sitter?

A.Because television can take care of children.

B.Because children spend more time watching TV than staying with their parents.

C.Because television spends time looking after children.

D.Because television keeps children from going out.小题2:Which is not one of the good influences television has on our lives?

A.It stops children from attending healthy outdoor activities.

B.It provides a lot of information.

C.It changes people’s way of learning.

D.It increases people’s knowledge.小题3:We can learn from the passage that _________.

A.parents shouldn’t let children watch TV

B.We should believe everything on TV.

C.we can choose TV programmes

D.parents shouldn’t watch TV小题4: What’s the writer’s attitude(态度) towards television?

A.消极的

B.积极的

C.中立的

D.愤怒的小题5:The passage is mainly about ________.

A.children spend too much time watching TV

B.people spend their time on TV for information

C.TV programmes attract children

D.the great influence TV has on our lives

单项选择题