相关试题
【判断题】
现金流量表结构分析是以现金流量表为基础，通过计算各项现金流入量和流出量占现金流入流出总量的比重，反映企业经营活动 投资活动和筹资活动的现金流量对净现金流量的影响方向和幅度
【判断题】
现金净流量结构分析可以明确的反映出本期现金净利润主要为哪些活动产生，并以此来说明净利润形成的原因是否合理。
【判断题】
经营活动业绩评价使用的利润表和现金流量表都以权责发生制为基础反映。
【判断题】
现金流量表是以现金及现金等价物为编制基础。
【判断题】
经营活动产生的现金流量通常可以采用直接法和间接法两种列报方法。
【判断题】
现金流动负债比率是经营活动产生的现金净流量与流动负债的比值。
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现金流量表中的现金包括库存现金 可以随时支付的银行存款和其他货币资金。
【判断题】
将净利润调整为经营活动现金流量，是以利润表中的净利润为计算起点。
【判断题】
从银行提取现金会引起当期现金净流量的变化。
【判断题】
经营活动产生的现金流量最能反映企业获取现金的能力。
【判断题】
固定资产折旧是一种付现成本，在计算现金流量时不应加以扣除。
【判断题】
借款利息资本化金额，应计入构建固定资产 无形资产和其他长期资产支付的现金中。
【判断题】
由企业直接支付的审计 咨询等费用，从吸收投资收到得现金中扣除。
【判断题】
采用直接法编制经营活动产生的现金流量时,一般以净利润为起点调节与经营活动有关项目的变动，计算出该项目。
【判断题】
收到的税费返还和支付的各项税费都属于投资活动的现金流量。
【判断题】
采用直接法编制经营活动产生的现金流量时，一般以营业收入为起点调节与经营活动有关项目的变动，计算出该项目。
【判断题】
用银行存款购买两个月内到期的国债,不会使现金流量表中现金净流量发生增减变动。
【判断题】
现金流量表的分析填列法是直接根据资产负债表 利润表和有关会计科目明细账的记录分析计算出现金流量表各个项目的金额，据此编制现金流量表的方法。
【判断题】
盈余公积转增资本，在所有者权益变动表中涉及“实收资本”和“盈余公积”。 “实收资本”项目减少，“盈余公积”项目相应增加。
【判断题】
所有者权益变动表是中期报告 年度报告。
【判断题】
为了清晰反映构成所有者权益各组成部分当期的增减变动情况，所有者权益变动表采用矩阵形式列示。
【判断题】
销售净利率是20%，资产周转率是1次，权益乘数是2，则净资产收益率是40%。
【判断题】
一般认为，资本保值率越高，表明企业的资本保全状况越好，所有者权益增长越快，债权人的债务越有保障。
【判断题】
如果企业的负债资金的利息率低于其资产报酬率，则提高资产负债率可以增加所有者权益报酬率。
【判断题】
杜邦分析体系是利用各主要财务比率之间的内在联系，综合分析企业财务状况的方法。建立财务分析指标体系。
【判断题】
沃尔比重评分法是将选定的财务比率用线性关系联系起来，并分别给定各自的分数比重，然后通过与标准比重进行比较，确定各项指标的得分及总体指标的累积分数，从而对企业的信用水平做出评价的方法。
【判断题】
净资产收益率是企业一定时期息税前利润与平均净资产的比率。该指标反映企业所有者权益所获报酬的水平，指标越高运营效率越好。
【单选题】
第一次提出毛泽东思想概念的是___。
A. 毛泽东
B. 邓小平
C. 刘少奇
D. 王稼祥
【单选题】
第一次提出“马克思列宁主义理论和中国革命的实践相结合”这个根本思想原则的著作是___。
A. 《新民主主义论》
B. 《中国革命和中国共产党》
C. 《（共产党人）发刊词》
D. 《目前形势和党的任务》
【单选题】
把马克思列宁主义原理同中国革命实际相结合，实现第一次历史性飞跃的代表人物是___。
A. 毛泽东
B. 邓小平
C. 周恩来
D. 朱德
【单选题】
把毛泽东思想确定为党的指导思想的会议是___。
A. 遵义会议
B. 中共七大
C. 中共六届七中全会
D. 中共六届六中全会
【单选题】
最早提出“使马克思主义在中国具体化”的著作是___。
A. 《（共产党人）发刊词》
B. 《新民主主义论》
C. 《中国共产党在民族战争中的地位》
D. 《中国革命和中国共产党》
【单选题】
毛泽东思想的精髓是___。
A. 实事求是
B. 群众路线
C. 独立自主
D. 解放思想
【单选题】
毛泽东最伟大的功绩是___。
A. 缔造了中华人民共和国
B. 把马克思列宁主义原理同中国实际结合起来，指出了中国革命胜利的道路
C. 建立了一支新型的人民军队
D. 建立了一个无产阶级的革命政党
推荐试题
【单选题】
- I'll sorry to trouble you.______.
A. Don't say so
B. OK
C. It doesn't matter
D. That's fight
【单选题】
- We ordered 20 boxes of your products, but we have only got 19. - ____
A. You do not have to.
B. It does not matter.
C. We will send another tomorrow.
D. Nothing serious.
【单选题】
--Will you please give the note to him? _________.
A. Certainly, I'll give it to him
B. No, please not
C. Sorry, I don't
D. Yes, please do
【单选题】
- Thank you ever so much for your lovely gift____
A. Never mind
B. I'm glad you like it.
C. Please don't say so.
D. No, It's not so good.
【单选题】
- I'd like to invite you to dinner this Saturday, Mr. Smith.____
A. Oh, no. let's not.
B. I'd rather stay at home.
C. I'm sorry, but I have other plans.
D. Oh, no. That'll be too much trouble.
【单选题】
- Could you please open the window?____
A. I can't.
B. Go ahead.
C. Sure.
D. It's really very kind.
【单选题】
- Do you think I can borrow your bike for a few hours?____
A. I'm afraid you can.
B. I'm sorry, but I really need it this afternoon.
C. Yes, I don't think so.
D. I'll think about it later.
【单选题】
- Thank you very much for the dictionary you sent me.____
A. No thanks.
B. I'm glad you like it.
C. Please don't say so.
D. No, it's not so good.
【单选题】
- How do you like the movie we saw yesterday?____
A. You are welcome.
B. How about you?
C. I've never seen a better movie than it.
D. It is very expensive.
【单选题】
- What do you think of your new teacher____
A. He came to teach us last week.
B. He teaches us English.
C. He has two children.
D. He is very nice.
【单选题】
- Are you going to have a holiday?____
A. Not until next week.
B. Three weeks ago.
C. To Beijing.
D. I'm pleased to hear that.
【单选题】
- You seem to be lost. Need help? ____
A. Yes, would you please help me with the bag?
B. Help me find my key, please.
C. Yes, with pleasure.
D. I'm looking for Zhongshan Road.
【单选题】
- Can you help me clear up the mess____
A. Yes, it doesn't matter.
B. No, that's OK.
C. Yes, help yourself.
D. No problem.
【单选题】
- Does No.20 bus stop at our school?____
A. I go to school by bus.
B. I'm afraid not.
C. You are welcome.
D. I'll not take No.20 bus.
【单选题】
- Can I help you? ____
A. Sorry, I don't need your help.
B. What help can you give us?
C. I'd like to try on these shoes, please.
D. Thanks. You are welcome.
【单选题】
- Sorry to have kept you waiting. ____
A. That's OK.
B. What are you doing?
C. What's wrong with you?
D. Where have you been?
【单选题】
- What is she?____
A. She is a typist.
B. She is talking to her friend.
C. She is having a holiday.
D. She is my sister.
【单选题】
- That's a beautiful cat. I wonder who it belongs to.____
A. It belongs to the
B. rowns. B.The cat is my favourite too.
C. Mind your own business.
D. I can't say anything more.
【单选题】
- Excuse me, could you tell me the time____
A. You'd better buy a watch.
B. It's three thirty by my watch.
C. Can you see the clock?
D. It's late I think.
【单选题】
- What do you think of the movie we saw last night?____
A. The actress is bad.
B. Terrific!
C. The theatre is bad.
D. Nobody was there.
【单选题】
___ No, thanks. I'm just looking around. I'll let you know if I want anything.
A. Could you help me?
B. What will you buy?
C. Can I help you?
D. Do you like to look around?
【单选题】
- Hello, Peter. What do you do?____
A. I am fine.
B. I am not sick.
C. I am a student from Bonn University.
D. I came from Bonn University.
【单选题】
-Excuse me; can I have a seat here?___
A. Be hurry.
B. Come on.
C. Yes, please.
D. Do you mind?
【单选题】
- Shall we sit up here on the grass or down there near the water?___
A. I'd rather stay here if you don't mind.
B. Sorry, I don't like neither.
C. Certainly, why not？
D. Yes, we like these two places.
【单选题】
- What do you do on Sunday?___
A. I 'm a teacher.
B. I play football.
C. You are a student.
D. They clean rooms.
【单选题】
- Our class won the girls' relay race in our school's sports meeting.___
A. That's right.
B. Thanks a lot.
C. Congratulations!
D. It's a pleasure.
【单选题】
- Hi, is Mary there, please?___
A. Hold on. I'll get her.
B. No, she isn't here.
C. Yes, she lives here.
D. Yes, what do you want?
【单选题】
- I am afraid I can't return the book to you before Friday. ___
A. Don't be afraid
B. Be careful
C. Not at all
D. Take your time
【单选题】
- I really don't know how to thank you enough. ___.
A. No problem
B. Think nothing of it
C. Not at all
D. It doesn't matter
【单选题】
- Must I be home before seven? ___.
A. No, you needn't
B. No, you mustn't
C. Yes, you will
D. No, you won't
【单选题】
-I'm sorry to hear that you failed in the exam______.
A. Not at all
B. Oh, thank you.That's very kind of you
C. You are welcome
D. Yes, I'm really sorry
【单选题】
-I will,______.
A. that's all right
B. thank you
C. all right
D. not at all
【单选题】
-Hello, may I speak to Zhao Hua?_____.
A. My name is Zhao Hua
B. I'm Zhao Hua
C. This is Zhao Hua speaking
D. Zhao Hua is me
【单选题】
___This is Mr Smith speaking now.
A. Who are you
B. Who is that
C. Who are you calling
D. What do you want to say
【单选题】
- I was worried about my maths, but Mr. Brown gave me an A.___
A. Don't worry about it.
B. Congratulations! That's a difficult course.
C. Mr. Brown is very good.
D. Good luck to you！
【单选题】
-Would you go to the concert with me?___, but I'm very busy now.
A. I'd like to
B. Sure
C. No problem
D. Certainly
【单选题】
-I'll be away on a business trip. Would you mind looking at my cat?Not at all. _______.
A. I have no time
B. I'd rather not
C. You can leave
D. I'd be happy to
【单选题】
- Hi, Jim! Nice to meet you.____.
A. Certainly
B. Many thanks
C. OK
D. Nice to meet you, too
【单选题】
- Hello, may I speak to Mike?_____
A. Who are you?
B. Sorry, he isn't in.
C. Thank you very much.
D. Yes, here you are.
【单选题】
- Will you join us for lunch?____.
A. No, I won't
B. Yes, with pleasure
C. Yes, please
D. Yes, help yourself
