问题 多项选择题

下列关于财务管理内容和职能的说法中,不正确的有()。

A.财务管理的内容包括长期投资、长期筹资和股利分配

B.财务预算是财务控制的重要依据,财务控制是执行财务预算的手段

C.长期投资的对象包括长期经营性资产和长期金融资产的投资

D.短期投资和短期筹资属于营运资本管理范畴

答案

参考答案:A, C

解析:财务管理的内容包括长期投资、长期筹资和营运资本管理,股利分配属于长期筹资管理的内容,选项A错误;财务预算是财务控制的重要依据,财务控制是执行财务预算的手段,它们组成了企业财务管理的循环,选项B正确;长期投资的对象是经营性资产,选项C错误;短期投资和短期筹资属于日常管理活动,合并称为营运资本管理,选项D正确。

阅读理解

When I was small and my grandmother died, I couldn’t understand why I had no tears. But that night when my dad tried to cheer me up, my laugh turned into crying.

.   So it came as no surprise to learn that researchers believe crying and laughing come from the same part of the brain. Just as laughing has many health advantages, scientists are discovering that so, too, does crying.

Whatever it takes for us to reduce pressure is important to our emotional (情感的) health, and crying seems to study found that 85 percent of women and 73 percent of men report feeling better after crying.

Besides, tears attract help from other people. Researchers agree that when we cry, people around us become kinder and friendly and they are more ready to provide support and comfort. Tears also enable us to understand our emotions better; sometimes we don't even know we're very sad until we cry. We learn about our emotions through Crying, and then we can deal with them.

Just as crying can be healthy, not crying — holding back tears of anger, pain or suffering — can be bad for physical (身体的) health, Studies have shown that too much control of emotions can lead to high blood pressure, heart problems and some other illnesses. If you have a health problem, doctors will certainly not ask you to cry. But when you feel like crying, don't fight it. It's a natural — and healthy — emotional response (反应).

60. Why didn't the author cry when her grandmother died?

A. Because her father did not --ant her to feel too sad.

B. Because she did not love her grandmother.

C. Because she was too shy to cry at that time.

D. Tie author doesn’t give the explanation.

61, It can be inferred from the text that ______.

A. there are two ways to keep healthy

B. crying does more good to health than laughing

C. crying and laughing play the same roles

D. emotional health has a close relationship to physical health

62. According to the author, which of the following statements is true?

A. Crying is the best way to get help from others.

B. Fighting back tears may cause some health problems.

C. We will never know our deep feelings unless we cry.

D. We must cry if we want to reduce pressure.

63. What might be the most suitable title for the text?

A. Power of Tears         B. How to Keep Healthy

C. Why We Cry           D. A New Scientific Discovery

单项选择题