问题 单项选择题

下列关于趋势分析法表述错误的是()

A.常用的趋势分析法有定基指数和环比指数两种方法

B.尽量使用反映正常的经营状况的数据,剔除偶发项目的影响

C.采用该方法,可以分析变化的原因和性质,但不可以用来预测企业未来的发展前景

D.重点分析某项有显著变化的指标,研究其变动原因,以采取对策,趋利避害

答案

参考答案:C

解析:

采用趋势分析法对不同时期财务指标的比较,可以有定基指数和环比指数两种方法。采用该方法,可以分析变化的原因和性质,并预测企业未来的发展前景。趋势分析法通常采用定基指数,其优点是简便、直观。但在采用时.应注意以下问题:

(1)用于对比的不同时期的指标,在计算口径上必须一致;

(2)剔除偶发项目的影响,使用于分析的数据能反映正常的经营状况;

(3)重点分析某项有显著变化的指标,研究其变动原因,以采取对策,趋利避害。

故本题正确选项为C。

阅读理解

When 7-year-old Warren Buffet said “ I will be the richest man one day”, his friends made fun of his “daydreaming”. But ever since then the little boy has set about learning how to make money, selling drinks, delivering newspapers and buying stocks. He had already earned $ 9,000 ( equal to $ 90,000 today) by the time he graduated from high school and became a millionaire at 32.

And this month the 77-year- old, who earned his fortune by making a lot of great investment in the stock market, made his childhood dream come true. With a fortune of $ 62billion, Buffet has risen to be the world’s richest man according to Forbes Magazine.

Born in 1930, Buffet, the only son of a stockbroker, started on achieving his billion-dollar dream at an early age and was always ready to think outside the box to develop his business. At 8 he went to golf courses collecting and selling used balls.

At 11 when he sold soda pop door to door with a friend, the pair collected lids on the streets to judge which flavor was the most popular.

As a paper boy during high school, Buffet delivered two rival (竞争对手的)papers, so that even when customers canceled one of the subscriptions, he could still make a profit from the other. With his paper delivery savings, Buffet bought 162,000 square meters of farmland and collect rent.

Young Buffet stepped into the stock market at 11 but earned only $ 5. The experience taught him one of the virtues (品质) in investing: patience.

After graduating from university, Buffet started his venture with stocks with his childhood earnings and money from friends. He researched the stocks and just bought those of solid companies that were undervalued and inexpensive at the time. By sticking to companies such as American Express and Coca-cola, Buffet has become rich.

“Learning is important to Buffet’s success. He is a learning machine who can spend his entire day reading. He keeps learning, from books, street smarts and investigation, from both success and failure. In this way, he finally over achieved his aptitude ( 才能) ,” said Charlie Munger, his long-time business partner.

小题1:Which of the following questions has NOT been discussed in the selection?

A.What is Buffet’s approach to investing.

B.How do other people view Buffet.

C.How has Buffet handled hardships in his life.

D.How did Buffet make a fortune and realize his dream.小题2:With the example of delivering two rival papers in high school, the author intends to tell us that Buffet______.

A.had a good sense of business

B.was a good paper boy

C.was hard to deal with business

D.knew anything but how to make money小题3:. What did Buffet learn from his early experience of investing in stock market?

A.You never stop learning.

B.Be patient in business.

C.Only buy stocks of solid companies that are undervalued and inexpensive.

D.Stick to buying stocks in companies such as American Express and Coca-cola.小题4:. Which of the following can most probably serve as the title of the selection?

A.Buffet – Good Example for All

B.Buffet- a Newspaper Boy

C.Buffet- Investor in Stock Market

D.Buffet- a Successful Daydreamer

单项选择题