下列管理用资产负债表的基本公式不正确的是( )。
A．净经营资产=净经营性营运资本+净经营性长期资产
B．净投资资本=净负债+股东权益
C．净投资资本=经营资产-经营负债
D．净投资资本=金融资产-金融负债
参考答案：D
解析： 本题考点是管理用资产负债表的基本公式。净投资资本=净经营资产=净经营性营运资本+净经营性长期资产=经营资产-经营负债=净负债+股东权益，金融资产-金融负债计算得出的是净金融资产。
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| In the depths of my memory, many things I did with my father still live. These things come to represent, in fact, what I call 1 and love. I don't remember my father ever getting into a swimming tool. But he did 2 the water. Any kind of 3 ride seemed to give him pleasure. 4 he loved to fish; sometimes he took me along. But I never really liked being on the water, the way my father did. I liked being 5 the water, moving through it, 6 it all around me. I was not a strong 7 , or one who learned to swim early, for I had my 8 . But I loved being in the swimming pool close to my father's office and 9 those summer days with my father, who 10 come by on a break. I needed him to see what I could do. My father would stand there in his suit, the 11 person not in swimsuit. After swimming, I would go 12 his office and sit on the wooden chair in front of his big desk, where he let me 13 anything I found in his top desk drawer. Sometimes, if I was left alone at his desk 14 he worked in the lab, an assistant or a student might come in and tell me perhaps I shouldn't be playing with his 15 . But my father always 16 and said easily, "Oh, no, it's 17 ." Sometimes he handed me coins and told me to get 18 an ice cream… A poet once said, "We look at life once, in childhood; the rest is 19 ." And I think it is not only what we "look at once, in childhood" that determines our memories, but 20 , in that childhood, look at us. | ||||
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