问题 多项选择题

关于利润,下列谚.法中正确的有()

A.利润是指企业在一定会计期间的经营成果

B.直接计入当期利润的利得和损失,是指应当计入当期损益、会导致所有者权益发生增减变动的、与所有者投入资本或者向所有者分配利润无关的利得或者损久

C.利润项目应当列入利润表

D.利润金额取决于收入和费用的计量、不涉及利得和损失金额的计量

E.利润反映的是企业某一时刻的财务状况

答案

参考答案:A, B, C

解析:

利润金额取决于收入和费用、直接计入当期利润的利得和损失金额的计量。

阅读理解

阅读理解.

    Many places in the world need more fresh(淡的)water. Every country is trying to find ways to turn

salt water into fresh.

   Why aren't there many factories like the Symi factory?

   In some places,the sun isn't hot enough,or it doesn't shine every day. In these places ,other ways of

heating (加热)sea water can be used. These ways cost more money ,but they work faster than the sun.

By boiling (煮沸)sea water with high heat ,a lot of fresh water can be made quickly.

   But heating is not the only way to get fresh water from salt water. Other ways are tried. One way is

freezing (冷冻). The fresh part of salt water freezes first. To get fresh water, the pieces of ice are taken

out. Which way is best? The one that gives the most water for the least money. It may be a different

way for each place. Symi's way seems very good for small, hot places. It doesn't make very much

water at a time. But the factory is easy to build and cost little.

   That's why people in many dry places talk about Symi!

1 .From the passage we know that fresh water ________.

A .is needed in many countries      

B .is needed in every country

C .is very important for factories    

D .is very important for factories

2 .The Symi factory ________.

A .is a fresh-water factory

B .can be built everywhere

C .can make much fresh water at a time

D .doesn't need sunshine every day

3.Which is the best way for small and hot places to get fresh water?

A.Boiling or heating the sea water.

B.The way in sunny places.

C.The Symi's way.

D.Freezing the sea water in cold places.

4.The writer is mainly talking about ________.

A.water-making factories in different countries

B.the ways of making fresh water from sea water

C.hot places and dry places

D.how to make good use of the sunlight

5.Which is wrong?

A.New ways are tried to get fresh water.

B.Heating can make a lot of fresh water quickly.

C.The best way is to get the most fresh water with the least(最少)money

D.The Symi's way doesn't work in dry places .

单项选择题