问题 问答题 简答题

财务利润和会计利润的差别。

答案

参考答案:

会计而言,利润的确立完全是建立在权责发生制和会计分期假设的基础上,反映着某一会计期间账面收入和账面成本相配比的结果,即:体现为一种应计现金流入的概念。在会计看来,只要账面收入大于账面成本,就意味着利润的取得。财务管理工作的核心是如何提高现金的使用效率、周转效率,注意收益和风险的对称性判断财务利润的标准是:

(1)营业现金流入量大于营业现金流出量

(2)考虑时间价值因素,不仅要求营业现金流入量大于营业现金流出量,而且要求营业现金流入量的折现值大于营业现金流出量的折现值

(3)考虑机会成本因素,不仅要求营业净现值大于零,而且应大于机会成本

阅读理解

阅读理解

     Weighing too much can damage your health, and fatness is a growing problem for both kids and adults around the world.

     Sleep might be one answer to the problem. A new study has found that elementary school students who slept too little were more likely to gain pounds.

     Past studies have shown a link between sleeping less and weighing more, but scientists have had a

tough time determining "which came first, the chicken or the egg," says Julie C. Lumeng of the University of Michigan.

     To get a better idea of which causes which, Lumeng and colleagues interviewed the parents of 785

third graders from around the United States. The parents answered questions about how well their kids

slept that year. Three years later, the parents answered the same questions.

     By sixth grade, 18 percent of kids involved in the study were obese (肥胖的) . The scientists found no relationship between weight and the students' race or gender (性别). It also didn't matter how strict their

parents were, or whether they were boys or girls. Obesity struck all of these groups equally.Instead, sleep seemed to be the key factor. Over the 3 years of the study, the children averaged a healthy 9.5 hours of

sleep a night. Some kids, however, slept a lot more-- or less-- than others.

     For the sixth graders, every hour of sleep above the 9.5-hour average was linked to a 20 percent lower risk of being obese. Sleep appeared doubly important for the third graders. Every extra hour of sleep they got was linked to a 40% drop in obesity by sixth grade.

     "I expected we'd find that this sleep link with obesity was just a bunch of nonsense." says Lumeng, a

pediatrician (儿科医生). But their findings were convincing. No matter how her team looked at the link, "we couldn't make it go away."

1.Which of the following statements is TURE?

A.More and more kids put on weight.

B. 18% of the six graders were very fat.

C.9.5 hours of sleep a night is harmful.

D. Parents should be strict with their children.

2. We can infer from the passage that            .

A. the sixth graders need more sleep than the third graders

B. the third graders need more sleep than the sixth graders

C. boys and girls were quite different in sleeping hours

D. after three years' study, the children had healthy sleeping hours

3. What does the word "it" in the last line of the last paragraph refer to?

A. Julie C. Lumeng's team.

B. The conclusion of the study.

C. The relation between less sleep and less weight.

D. The relation between more sleep and less weight.

4. What is the best title for the passage?

A. Sleeping is Important

B. Over Sleeping is Harmful

C. Less Sleep, More Weight

D. More Sleep, More Weight

单项选择题