问题 判断题

现金流量表的补充资料中,在将净利润调整为经营活动现金流量时需要将企业发生的财务费用予以加回。 ( )

答案

参考答案:

解析: 企业“财务费用”科目中发生的数额,既有属于投资活动、筹资活动的部分,也有属于经营活动的部分,在将净利润调整为经营活动现金流量时,应予以分析,将属于投资活动和筹资活动的财务费用加回。

阅读理解

When I crossed a small road on my first day in Kolkata, I was surprised because I heard a bell-not a horn (喇叭). It was a tiny man pulling a rickshaw(人力黄包车).He stopped and picked up two children from the front door of their house and pulled them to school. For many people, the rickshaw in Kolkata has many advantages. When the traffic is bad, rickshaws find a way through the traffic. If your miss your bus and there aren't any taxis, you can always find a rickshaw in Kolkata. Rickshaws are from your house to the market and waits for you. Then he loads (装载)all your things, drops you off outside your home and helps you unload. No other type of public transport offers this kind of service.

From June to September, Kolkata gets heavy rain. Sometimes it rains for 48 hours without a break. In some parts of the city, the roads flood (水淹), and anything with an engine(发动机) is useless. But the rickshaw drivers never stop working, even with water all around them.

But not everyone thinks rickshaws are a good thing. The local government want to ban rickshaws. They believe it is wrong for one man to pull another person when there is modern transport in the city. However, there is a problemwith this plan. Many of the rickshaw drivers come from the countryside. The only job they can find in Kolkata is pulling a rickshaw. If the city bans rickshaws, these men won't have a job. So for the moment, the people of Kolkata still go by rickshaw.

小题1:What is the main idea of Paragraph 1?

A.The rickshaw drivers carry things for local people in Kolkata.

B.Parents need rickshaws for taking children to school in Kolkata.

C.Rickshaws can find a way through the bad traffic in Kolkata.

D.Rickshaws are very useful for the people's daily life in Kolkata.小题2:Which type of transport may you take when the roads flood in Kolkata?

A.A bus.

B.A taxi.

C.A car.

D.A rickshaw.小题3:What does the underlined word "ban" mean?

A.make

B.increase

C.forbid

D.collect小题4:What can we learn from the passage?

A.The rickshaws in Kolkata have loud horns.

B.The rickshaw is still a part of public transport in Kolkata.

C.The local government offer many other jobs to the rickshaw driven.

D.The people in Kolkata are supposed to take rickshaws instead of cars.

多项选择题