问题 单项选择题 A3/A4型题

甲公司2011年发生下列各项交易或事项:

(1)取得长期股权投资的现金股利600万元;

(2)为购建固定资产支付专门借款利息180万元;

(3)购买可供出售金融资产支付价款9000万元;

(4)因固定资产毁损收取保险公司赔偿90万元;

(5)以银行存款向税务部门缴纳税费600万元;

(6)以银行存款支付生产车间的制造费用300万元;

(7)收到投资性房地产的租金收入900万元;

(8)收到除税费返还外的其他政府补助收入1200万元。

要求:根据上述资料,不考虑其他因素,回答下列问题。

下列各项现金流量中,不属于投资活动产生的现金流量的是()。

A、长期股权投资取得现金股利600万元

B、为购建固定资产支付的专门借款利息180万元

C、购买可供出售金融资产支付的价款9000万元

D、因固定资产毁损收取的保险公司赔偿90万元

答案

参考答案:B

解析:【答案解析】选项B,属于筹资活动产生的现金流量。

单项选择题 A1型题
阅读理解

Disease, poverty, hate, love-Charles Dickens' stories opened his readers' eyes to the most important themes of his age.Two hundred years on, his stories still speak volumes across the world, proving that Dickens' legacy (遗产) was far greater than just "great literature".

February 7 marks the 200th anniversary of the writer's birthday.To mark this date, BBC writer Alex Hudson listed six things Dickens gave the modern world.Let's take a look at two of them.

A while Christmas

Dickens is described as "the man who invented Christmas" -not the religious festival, but the cultural aspects that we associate with the festive (喜庆的) season today.

In the early 19th century, Christmas was barely worth mentioning, according to critic and writer Leigh Hunt.The committee which ran the Conservative Party even held ordinary business meetings on Christmas Day - unthinkable in the West nowadays, when everyone, but the most necessary workers takes at least three days off.

Many people believe that Dickens' popular depictions(描绘) of the festive period became a blueprint for generations to come.In his classic novel, A Christmas Carol, he not only put forward the idea of snow at Christmas,but also painted a picture of glowing warmth-“home enjoyments, affections and hopes".

In his biography of Dickens, Peter Ackroyd wrote, "Dickens can be said to have almost single-handedly created the modern idea of Christmas."

"Dickensian" poverty

Dickens was one of the first to take an honest look at the underclass and the poor of Victorian (the period during British Queen Victoria's reign from 1837 to 1901) London.

He helped popularize the term "red tape" to describe situations where people in power use needless amounts of bureaucracy (官僚作风) in a way that particularly hurts the weaker and poorer members of society.

"Dickensian" has now become a powerful word for describing an unacceptable level of poverty.In 2009, when the president of the Association of Teachers and Lecturers in the UK wanted to talk about deprivation in some areas, of Britain, she did not use words like "terrible" or "horrific", but rather described it as "life mirroring the times of Dickens".

小题1:What is the main idea of the article?

A.Charles Dickens' impact on the world.

B.An introduction to Charles Dickens' classic novels.

C.Charles Dickens' amazing characters.

D.Why Charles Dickens is popular across the world.小题2:Why is Dickens called "the man who invented Christmas"?

A.Because he created the religious festival.

B.Because one of his novels helped to shape Christmas celebrations.

C.Because many of his novels have something to do with Christmas.

D.Because he was the first man to have proposed celebrating Christmas.小题3:According to the article, the phrase “red tape” refers to __.

A.rules or procedures that are required to accomplish a task

B.a situation in which poor members of society are hurt

C.conflict between people in power and weaker people

D.pointlessly time-consuming official procedures小题4:What can we infer from the passage?

A.Dickens is still popular today in Britain.

B.everyone takes at least three days off at Christmas.

C.Dickens invented Christmas

D.Dickens gave the modern world six things.