问题 单项选择题

下列各项,不属于企业流动负债的是( )。

A.应付账款

B.预提费用

C.一年内到期的长期借款

D.预付账款

答案

参考答案:D

解析:施工企业的流动负债包括短期借款、应付票据、应付账款、预收账款、应付工资、应付福利费、应付股利、应交税金、其他暂收应付款项、预提费用和一年内到期的长期借款等。

选择题
阅读理解

The nervous-looking young man had waited for a few moments outside the jeweller’s before he got enough courage to enter. He was warmly greeted by a young assistant. James felt a rush of blood to his face as he explained he would be bringing in his future wife to choose a birthday present. The assistant listened carefully and told him he’d better buy a necklace. He wasn’t used to buying jewellery and was a little worried about overspending. After some discussion as to a reasonable price and the type, the assistant showed him dozens of necklaces and helped him to choose. At last James chose one and left the shop promising to return at five o’clock.

When, half an hour later than planned, James did return to the shop with his future wife Laura, the assistant acted as if she had never seen him before. When she was asked to show them some necklaces, she first brought out some inexpensive ones for them to choose, and then gave them the one she had prepared. A choice was soon made and they went away satisfied.

James would certainly come back to buy what he wanted when he got married.

64.A good title for this passage is ______ .

A.A Clever Assistant             B.Buying a Birthday Present

C.How to Choose a Necklace      D.A Brave Young Man

65.The word “overspending” in this passage means ______ .

A. spending too much money          

B.spending too much time

C. spending more time than he planned  

D.spending too much time and too much money

66. When James told the assistant why he wanted to buy a present, his face ______.

A.turned pale  B.turned red  C.turned yellow  D.turned black

67.James and Laura reached the shop at ______ .

A.4:30       B.5:00       C. 5:30          D.6:00