问题 判断题

企业发生的财务费用,在编制现金流量表时,均应作为筹资活动项目反映。( )

答案

参考答案:

解析: 企业发生的财务费用中,应收票据的贴现发生的财务费用属于经营活动产生的现金流量;购买固定资产所产生的汇兑损益属于投资活动产生的现金流量,支付的利息属于筹资活动产生的现金流量。调整净利润时,应把属于投资活动和筹资活动的影响部分调整出去。

阅读理解

阅读理解。

     Have you ever wondered why birds sing? Maybe you thought that they were just happy. After all,

you probably sing or whistle when you are happy.

     Some scientists believe that birds do sing some of the time just because they are happy. However,

they sing most of the time for a very different reason. Their singing is actually a warning to other birds to

stay out of their territory.

     Do you know what a "territory" is? A territory is an area that an animal, usually the male, claims as its

own. Only he and his family are welcome there. No other families of the same species are welcome.

Your yard and house are your territory where only your family and friends are welcome. If a stranger

should enter your territory and threaten you, you might shout. Probably this would be enough to frighten

him away.

     If so, you have actually scared the stranger away without having to fight him. A bird does the same

thing. But he expects an outsider almost any time, especially at nesting season. So he is screaming all the

time, whether he can see an outsider or not. This screaming is what we call a bird's song, and it is usually

enough to keep an outsider away.

     Birds sing loudest in the spring when they are trying to attract a mate and warn others not to enter the

territory of theirs.

     You can see that birds have a language all their own. Most of it has to do with attracting mates and

setting up territories.

1. According to the passage, most of the time birds' singing is actually        .

A. an expression of happiness

B. a way of warning

C. an expression of anger

D. a way of greeting

2. What is a bird's "territory"?

A. A place where families of other species are not accepted.

B. A place where a bird may shout at the top of its voice.

C. An area for which birds fight against each other.

D. An area which a bird considers to be its own.

3. Why do birds keep on singing at nesting season?

A. Because they want to invite more friends.

B. Because their singing helps frighten outsiders away.

C. Because they want to find outsiders around.

D. Because their singing helps get rid of their fears.

4. How does the writer explain birds' singing?   

A. By comparing birds with human beings.

B. By reporting experiment results.

C. By describing birds' daily life.        

D. By telling a bird's story.

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