问题 单项选择题

甲企业5月10日购买A股票作为交易性金融资产,支付的全部价款为50万元,其中包括已宣告但尚未领取的现金股利1万元。5月20日收到现金股利。6月2日将A股票售出,出售价款52万元。如果该企业没有其他有关投资的业务,应计入现金流量表中“收回投资收到的现金”项目的金额为万元。

A.49

B.50

C.51

D.52

答案

参考答案:D

解析:收回投资收到的现金=出售交易性金融资产收到的价款52万元。

阅读理解

Switzerland(瑞士) is famous for its watches。 However, this country didn’t invent the watch。It was the British who did it。 Here is a story of how the watch was brought to Switzerland。

Many years ago , an Englishman was travelling to Italy 。 On his way he stopped in a small town in South Switzerland。 This Englishman travelled in a carriage(马车) inside which there was a carriage watch。 This was the earliest kind of watch。 A native shop assistant (售货员) happened to see the watch 。 He wondered what it was and asked the Englishman about it。 “ It is a carriage watch 。” said the man 。 This machine tells the time but now it isn’t working 。

At once the shop assistant offered to try to repair it 。 So the traveller handed him the watch。 The assistant was a very wise man 。 So it was not surprising that he managed to repair it 。 He even remembered how it was made。 As soon as the traveller had gone on his way , he made a watch exactly the same type。

Thus the watch-making was started in Switzerland。 Today Swiss watches are sold in stores all over the world。

50 Switzerland is famous for ____________。

A 。making watches    B selling watches   C inventing watches    D the carriage watch

51。It was ______who brought a watch to Switzerland earliest 。

A  a Swiss   B an Italian     C an Englishman     D a shop assistant

52。 The earlist watches were made in __________。

A Switzerland   B England    C Italy   D a small town

53 The first Swiss watch was  made  by ___________。

A an Italian shop assistant

B an English shop assistant

C a man who came from Switzerland

D。 a man who was travelling to Italy。

54。 The carriage watch was a machine which __________。

A was put in the carriage       B wasn’t working

C told people time            D had to be repaired

多项选择题