问题 单项选择题

某施工企业当期主营业务成本为9000万元,期初存货为4000万元,期末存货为 2000万元。

下列各选项中,不属于财务分析的方法的是( )。

A.会计分析

B.比率分析

C.因素分析

D.比较分析

答案

参考答案:D

解析: 财务分析的方法主要有:会计分析、比率分析、因素分析和综合分析。

阅读理解

The man sitting opposite Robert was the Financial Controller. Everybody called him “the FC” for short. He made all the decisions about money. Robert needed some more. That was why he had to see him. The two men did not get on very well. In fact, they had always disliked each other.

“Your request is out of the question,” the FC said. Robert had difficulty in controlling himself, but he managed somehow. He explained that he wanted the money in order to make more programmes.

“And why do you want to do that?” the FC asked sharply. Again, Robert almost lost his temper. “Because more and more people are listening to my department’s programmes. There’s great demand for them,” he answered.

The FC did not seem to believe him. But Robert had a report on the numbers of listeners to all EBC programmes. The FC became less confident (自信). Robert threw the report down on the table and told him to read it.

The FC looked at it in silence. The figures (数字) proved that he had been wrong, but he did not want to admit it. “Well,” he finally said, “I may have made a small mistake.” Robert noticed the word “may.” He got up to leave. But he had the feeling that he would get the money after all.

小题1:In the story the Financial Controller was a person who was in charge of________.      

A. Robert’s department’s programmes.       B. EBC programmes.

C. EBC money.                          D. both B and C.

小题2:“Your request is out of the question.” Here “out of the question”means_______.

A.without any question

B.with some question.

C.impossible.

D.possible.小题3: Robert decided to make more programmes because________.

A.he wanted to meet the needs of the listeners.

B.“the FC”disliked him

C.the members of his department wanted him to do so.

D.he wanted to show himself off.小题4:Why were more and more people listening to Robert’s programmes?

A. Because he always lost his temper (脾气).

B. Because he disliked “the FC.”

C. Because the programmes were rich and to the taste of the listeners.

D. We don’t know.

小题5:Who do you think won the argument(争论)in the end?

A.The Financial Controller.

B.Robert.

C.Nobody.

D.The listeners.

单项选择题