问题 单项选择题

企业流动性最强的资产是()。

A.存货
B.应收账款
C.银行存款
D.库存现金
E.其他货币资金

答案

参考答案:D

解析:库存现金通常是指存放于企业财会部门,由出纳人员经管的货币。库存现金是企业流动性最强的资产,企业必须对现金进行严格的管理和控制,遵守国家有关的现金管理制度,正确进行现金收支的核算,监督现金使用的合法性和合理性。

单项选择题 A1/A2型题
阅读理解

阅读理解

      Skeptics are a strange lot.Some of them refuse to admit the serious threat of human activities to the

environment, and they are tired of people who disagree with them.Those people, say skeptics, spread

nothing but bad news about the environment.The "ecoguilt" brought on by the discouraging news about our planet gives rise to the popularity of skeptics as people search for more comforting worldviews.

       Perhaps that explains why a new book by Bjorn Lomborg received so much publicity.That book, The Skeptical Environmentalist, declares that it measures the "real state of the world" as fine.Of course, another explanation is the deep pockets of some big businesses with special interests.Indeed, Mr Lomborg's

views are similar to those of some industryfunded organizations, which start huge activities through the

media to confuse the public about issues like global warming.

      So it was strange to see MrLomborg's book go largely unchallenged in the media though his beliefs

were contrary to most scientific opinions.One national newspaper in Canada ran a number of articles and

reviews full of words of praise, even with the conclusion that "After Lomborg, the environmental movement will begin to die down."

      Such onesided views should have immediately been challenged.But only a different review appeared in Nature, a respected science magazine with specific readership.The review remarked that Mr Lomborg's "preference for unexamined materials is incredible (不可信的)".

     A critical (批判的) eye is valuable, and the media should present information in such a way that could

allow people to make informed decisions.Unfortunately, that is often inaccessible as blocked by the

desire to be shocking or to defend some special interests.People might become halfblind before a world

partially exhibited by the media.That's a shame, because matters concerning the health of the planet are far too important to be treated lightly.

1. According to the passage, which of the following may be regarded as "skeptics" ?

A. People who agree on the popularity of "ecoguilt". 

B. People who disbelieve the serious situation of our planet.

C. People who dislike the harmful effect of human activities.

D. People who spread comforting news to protect our environment.

2. Which of the following can be a reason for the popularity of Lomborg's book?

A. Some big businesses intend to protect their own interests.

B. The book challenges views about the fine state of the world.

C. The author convinces people to seek comforting worldviews.

D. Industryfunded media present confusing information.

3. The author mentioned the review in Nature in order to ________.

A. voice a different opinion

B. find fault with Lomborg's book

C. challenge the authority of the media

D. point out the value of scientific views

4. What is the author's main purpose in writing the passage?

A. To encourage the skeptics to have a critical eye.

B. To warn the public of the danger of halfblindness with reviews.

C. To blame the media's lack of responsibility in presenting information.

D. To show the importance of presenting overall information by the media.