问题 单项选择题

下列有关企业实体现金流量的表述中,正确的是()。

A.它是一定期间企业提供给所有投资人(包括债权人和股东)的全部税前现金流量

B.它是企业全部现金流入扣除成本费用和必要的投资后的剩余部分

C.它是一定期间企业分配给股权投资人的现金流量

D.它通常受企业资本结构的影响而改变现金流量的数额

答案

参考答案:B

解析:实体现金流量是企业全部现金流入扣除成本费用和必要的投资后的剩余部分,它是企业一定期间可以提供给所有投资人(包括股权投资人和债权投资人)的税后现金流量。选项A错在说是税前的。选项C是股利现金流量的含义。实体现金流量通常不受企业资本结构的影响,尽管资本结构可能影响企业的加权平均资本成本进而影响企业价值,但是这种影响主要反映在折现率上,而不改变实体现金流量,选项D错误。

阅读理解

Being able to multitask---doing several things at the same time---is considered a welcome skill by most people. But if we consider the situation of the young people aged from eight to eighteen, we should think again.

What we often see nowadays is that young people juggle an ever larger number of electronic devices as they study. While working, they also surf on the Internet, send out emails, answer the telephone and listen to music on their iPods. In a sense, they are spending a significant amount of time in fruitless efforts as they multitask.

Multitasking is even changing the relationship between family members. As young people give so much attention to their own worlds, they seem to have no time to spend with the other people around them. They can no longer greet family members when they enter the house, nor can they eat at the family table.

Multitasking also affects young people’s performance at university and in the workplace. When asked about their opinion of the effect of modern gadgets on their performance of tasks, many young people gave a positive response. However, the response from the worlds of education and business was not quite as positive.

Educators feel that multitasking by children has a serious effect on later development of study skills. They believe that many college students now need help to improve their study skills. Similarly, employers feel that young people entering the job market need to be taught all over again, as modern gadgets have made it unnecessary for them to learn special skills to do their work.

小题1:What does the underlined word “juggle” in Paragraph 2 most probably mean?

A.Want to buy.

B.Take the place of.

C.Use at the same time.

D.Seek for information from.小题2:In Paragraph 3, the author points out that  ________.

A.family members do not eat at the family table.

B.family members do not greet each other.

C.young people live happily in their families

D.young people seldom talk with their family members小题3:What is the main idea of the last paragraph?

A.multitasking is harmful to young people’s development.

B.Young people benefit a lot from modern gadgets.

C.Multitasking is an important skill to young people.

D.Yong people must learn skills for future jobs.小题4:The author develops the passage mainly by ________.

A.providing typical examples

B.following the natural time order

C.comparing opinions from different fields

D.presenting a cause and analyzing its effects

名词解释