问题 多项选择题

在预计资产未来现金流量时,下列说法中正确的有()。

A.应包括持续使用过程中和使用寿命结束时处置产生的现金流入和流出

B.应考虑尚未作出承诺的重组事项有关的预计未来现金流量

C.涉及内部转移价格的需要作调整

D.不包括筹资活动和所得税收付产生的现金流量

答案

参考答案:A, C, D

解析:应考虑已作出承诺的重组事项有关的预计未来现金流量,选项B错误。

阅读理解

Early in the 16th century men were trying to reach Asia by travelling west from Europe. In order to find Asia they had to find a way past South Africa. The man who finally found the way from the Atlantic Ocean to the Pacific was Ferdinand Magellan.

Magellan sailed from Seville in August 1519 with five ships and about 280 men. Fourteen months later, after spending the severe (凌冽的) winter on the coast of Patagonia, he discovered the channel (海峡) which is now called Magellan Straits. In November 1520, after many months of dangers from rocks and storms, the three remaining ships entered the ocean on the other side of South America.

They then continued, hoping to reach Asia. But they didn’t see any land until they reached the islands off the coast of Asia. Before they arrived at these islands, later known as Philippines, men were dying of starvation. While they were in the Philippines., Magellan was killed in battle.

The remaining officers then had to get back to Spain. They decided to sail around Africa. After many difficulties, one ship with eighteen men sailed into Seville after leaving. They were all that remained of Magellan’s expedition (探险队).

小题1:Magellan Straits were discovered by Magellan ______.

A.in August 1519

B.in October 1520

C.in November 1520

D.in December 1520小题2:The number of the ships lost on the whole expedition was ______.

A.two

B.three

C.four

D.five小题3:Which of the following is NOT mentioned in the text?

A.Dangers from rocks and storms

B.Lack of fresh food and water

C.Severe winter in Patagonia

D.The death of Magellan

填空题