问题 单项选择题

某建筑公司2009年12月31日的资产负债表显示:公司流动资产总额300万元,非流动资产总额为250万元,流动负债总额150万元,所有者权益总额为300万元。

资产负债表的作用不包括( )。

A.反映企业偿债能力

B.反映企业在一定期间的收入和费用情况

C.反映企业在某一特定日期所拥有净资产的数额

D.反映企业在某一特定日期所拥有的各种资源总量及其分布情况

答案

参考答案:B

解析: 资产负债表是反映企业在某一特定日期财务状况的报表。作用主要体现在四个方面:
(1) 资产负债表能够反映企业在某一特定日期所拥有的各种资源总量及其分布情况;
(2) 资产负债表能够反映企业的偿债能力;
(3) 资产负债表能够反映企业在某一特定日期所拥有净资产的数额;
(4) 资产负债表能够反映企业在某一特定日期的资产总额和权益总额。

阅读理解

阅读理解

     Different weather makes people feel different. It influences health, intelligence and feelings.

     In August, it is very hot and wet in the southern part of the United States. People there have heart trouble and other

kinds of health problems during this month. In the northeast and the middle west, it is very hot at some times and very

cold at other times. People in these states have more heart trouble after the weather changes in February or March.

     The weather can also influence intelligence. For example, in a 1983 report by scientists that IQ of a group of students

was very high when a very strong wind came, but after the strong wind, their IQ was 10% below. The wind can help

people have more intelligence. Very hot weather, on the other hand, can make it lower. Students in many schools of the

United States often get worse on exams in the hot months of the year (July and August).

     Weather also has a strong influence on people's feelings. Winter may be a bad time for thin people.  They usually

feel cold during these months. They might feel unhappy during cold weather. But fat people may have a hard time in

hot summer. At about 180C, people become stronger.

     Low air pressure may make people forgetful. People leave more bags on buses and in shops in low pressure days.

There is "good weather" for work and health. People feel best at a temperature of about 180C.

     Are you feeling sad, tired, forgetful or unhappy today? It may be the weather's problem.

1. _______________ can have a bad effect on health.

2. People may have more intelligence when _______________ comes.

3. Low air pressure may make people _______________.

4. In"good weather" of 180C,  people are _______________.

5. The writer wants to tell us that _______________.

填空题