会计信息使用者中，主要关心企业的偿债能力，包括短期偿债能力和长期偿债能力，而并非企业的盈利能力的是（）。
A.债权人
B.投资者
C.社会公众
D.政府
参考答案：A
解析：债权人主要关心的是企业的偿债能力，包括短期偿债能力和长期偿债能力，而并非企业的盈利能力；选项B，管理当局需要利用会计信息为企业制定经营目标，评价为实现目标而付出的行为是否合理，并在必要时采取改进措施，分析企业的财务状况；选项C，在会计信息中提供有关企业发展前景及其能力、经营效益及其效率等方面的信息，可以满足社会公众的信息需要；选项D，政府要通过企业的会计信息，了解企业所承担的义务情况，获取对宏观经济管理、制定宏观经济政策等有用的信息。
| 阅读理解。 |
| Babies love chocolate and sometimes they also eat the paper around it. My cat enjoys a meal of good, thick paper, old letters, for example. She doesn't like newspapers very much. Of course, the best paper comes from wood. Wood comes from trees and trees are plants. Vegetables and fruit are plants too, and we eat a lot of them. So can we also eat wood and paper? Scientists say, "All food comes in some way from plants." Well, is that true? Animals eat grass and grow fat. Then we eat their meat. Little fish eat sea-plants; then bigger fish swim along and eat the... Chickens eat bits of grass and give us...Think for a minute. What food not come from plants in some way? Scientists can do wonderful things with plants. They can make food just like meat and cheese (奶酪). And they can make it without the help of animals. It is very good food too. Now they have begun to say, "We make our paper from wood. We can also make food from wood, the next thing is not very difficult." What is the next thing? Perhaps it is food from paper. Scientists say, "We can turn paper into food. It will be good, cheap food too; cheaper than meat or fish or eggs." So please keep your old books and letters. (Don't feed them to your cat) One day, soon, they will be on your plate. There is nothing like a good story for breakfast. |
| 1. What does the best paper come from? |
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| A. Vegetables. B. Food. C. Plants. D. Wood. |
| 2. From the passage, we can infer (推断) that _______ do not come from plants in some way. |
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| A. few kinds of food B. meat and fish C. cheese and chickens D. wood and paper |
| 3. What's the main idea of this passage? |
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| A. All food comes from plants in some way. B. It will not be long before food can be made from paper. C. Scientists can do wonderful things with plants. D. Scientists can make food without the help of animals. |
| 4. The writer asks us to keep our old books and letters because _______. |
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| A. they are useful for reading B. they may be used to feed cats C. we can make food from them soon D. we can read them before meals |
| 5. The best title (题目) for the passage is _________. |
[ ] |
| A. Food From Plants B. Plants, Animals and Food C. Keep Your Books and Letters D. What Can We Make with Old Paper? |