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问题 单项选择题

( )是指公司适应经济环境变化和利用投资机会的能力分析。

A．股票投资者资金流入流出分析

B．财务弹性分析

C．获取现金能力分析

D．流动性分析

答案

参考答案：B

解析： 财务弹性是指公司适应经济环境变化和利用投资机会的能力。这种能力来源于现金流量和支付现金需要的比较。现金流量超过需要，有剩余的现金，适应性就强。财务弹性是用经营现金流量与支付要求进行比较。支付要求可以是投资需求或承诺支付等。

单项选择题

根据税收征收管理法律制度的规定，纳税人超过应纳税额缴纳的税款，可以在结算缴纳税款之日起的一定期限内向税务机关要求退还多缴的税款并加算银行同期存款利息。这一期限是（ ）。

A．3个月

B．6个月

C．1年

D．3年

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单项选择题

Students at a certain university have complained that some of their professors do not provide copies of their lecture notes at every class. The student body president has argued that, in order to further the educational purposes of the university, all professors should be required to post their lecture notes online.
Which of the following, if true, most weakens the students’ argument that the professors should be required to post their lecture notes online ？（）

A. At the most popular classes, there are often insufficient quantities of lecture note copies to accommodate all of the students.

B. Students have acknowledged that if the lecture notes are posted online, they will be less likely to go to class.

C. Professors complain that the university does not provide sufficient copying funds, so that professors often have to pay for copies of lecture notes out of their own pockets.

D. Over 80 percent of students have access to the Internet in their dorm rooms, and all students have 24-hour access to the Internet at the computer lab.

E. The university has publicly stated that one of the educational goals of the university is to help all students gain competency with the Internet.
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