问题 单项选择题

下列有关财务管理原则的说法不正确的是()。

A、风险-报酬权衡原则认为高收益的投资机会必然伴随巨大的风险

B、投资分散化原则认为投资组合能降低风险

C、如果资本市场完全有效,则可以通过人为地改变会计方法提高企业价值

D、货币时间价值原则的一个重要应用是“早收晚付”观念

答案

参考答案:C

解析:本题考核财务管理的原则。如果资本市场完全有效,股票的市场价格反映了所有可获得的信息,而且面对新信息完全能迅速地作出调整,股价可以综合反映公司的业绩,人为地改变会计方法对企业价值的提高毫无用处。所以,选项C的说法不正确。

阅读理解

Recently,an Internet game has become one fashion among young office workers and students.People can“farm” on a piece of “land” and “grow” ,“sell”or even“steal” “vegetables” ,“flowers”and “fruits” on the Net.They can earn some E-money and buy more“seeds” ,“pets” and even“houses”.

Huang Lin interviewed some young people.Here are their opinions.

Wang Hua:I don’t quite understand why they are so mad about the children game.Maybe they are just not confident enough to face the real world.

Zhang Ming:I enjoy putting some“bugs”in my friends’gardens and we’ve become closer because of the game.Having fun together is the most exciting thing about it.

Li Ming:You know,people in the city are longing for the life in the countryside.It reduces my work pressure;besides,it gives me the exciting experience of being a“thief”.

Zhou Xiaojun:Well,it’s just a waste of time.Teenagers playing the game spend so many hours on it that they cannot focus on  their study.

小题1:According to the passage,people can’t      things in this game.

A.grow         B.borrow           C.steal    

小题2:Among the people Huang Lin interviewed,      likes the game while         dislikes the game.

A.Li Ming;Zhang Ming   

B.Zhang Ming;Wang Hua

C.Li Ming;Zhou Xiaojun  

小题3:From Li Ming’s words,we can guess that he’s most probably     

A.his father     B.an office worker      C. a thief

小题4:Which is NOT the reason why people like the game?

A.They are longing for country life.

B.The game can relax people and give them a new experience.

C.They are confident enough to face the real world.

小题5:Where can you find this passage?

A.In a car magazine.

B.In an advertisement.

C.In a newspaper

单项选择题