【多选题】
现金流量表的编制方法有___。
A. 直接法
B. 工作底稿法
C. T型账户法
D. 分析填列法
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相关试题
【多选题】
将净利润调整为经营活动的现金流量时， 以下表达不恰当的是___。
A. 以利润表中的“净利润”为起点；
B. 以利润表中的“营业利润”为起点
C. 以利润表中的“利润总额”为起点
D. 以利润表中的“营业收入”为起点。
【多选题】
现金流量表补充资料是对正表补充说明,包括___。
A. 销售商品提供劳务收到现金
B. 将净利润调整经营活动现金流量
C. 不涉及现金收支的投资和筹资活动
D. 现金及现金等价物净增加情况
【多选题】
按照我国《企业会计准则—现金流量表》的分类方法，下列项目中属于经营活动现金流量的有___。
A. 销售商品、提供劳务收到的现金
B. 购买商品、接受劳务支付的现金
C. 支付给职工以及为职工支付的现金
D. 购建固定资产、无形资产和其他长期资产支付的现金
【多选题】
下列各项中，不影响现金流量表中现金流量增减变动的有___。
A. 用银行存款购买2个月内到期的国债
B. 从银行提取现金
C. 收回期限为2个月的应收票据
D. 用银行存款偿还应付账款
【多选题】
下列交易或事项产生的现金流量中，属于投资活动产生的现金流量的有___。
A. 最后一次支付分期付款购入固定资产价款
B. 为购建固定资产发而支付的资本化的利息
C. 收回投资而所收到的现金
D. 为购建固定资产支付的耕地占用税
【多选题】
下列各项中，应作为现金流量表中经营活动产生的现金流量的有___。
A. 销售商品收到的现金
B. 取得借款收到的现金
C. 采购原材料支付的增值税
D. 取得长期股权投资支付的手续费
【多选题】
下列各项中，属于现金流量表中“支付的其他与筹资活动有关的现金”项目有___。
A. 捐赠现金支出
B. 银行借款利息
C. 企业直接支付的发行股票、债券有关费用如审计费、咨询费等
D. 以分期付款方式购建固定资产以后各期支付的现金
【多选题】
现金流量表补充资料包括的内容有___。
A. 将净利润调节为经营活动的现金流量
B. 不涉及现金收支的重大投资和筹资活动
C. 现金及现金等价物变动情况
D. 筹资活动现金流量
【多选题】
所有者权益变动表中的“所有者权益内部结转项目”根据___项目金额分析填列。
A. “对所有者（股东）分配项目”
B. “盈余公积转增资本（股本）项目”
C. “资本公积转增资本（股本）项目”
D. “盈余公积补弥亏损项目”
【多选题】
杜邦分析系统主要反映的财务比率关系有___。
A. 净资产收益率与资产净利率及权益乘数之间的关系
B. 资产净利率与营业净利率及资产周转率之间的关系
C. 存货周转率与销售成本及存货余额之间的关系
D. 净资产收益率与营业净利率、资产周转率及权益乘数之间的关系
【多选题】
关于流动资产周转次数说法，正确的是___。
A. 流动资产周转次数是营业收入除以平均流动资产
B. 流动资产周转次数是营业成本除平均流动资产
C. 流动资产周转次数越快，资产的营运能力就越好
D. 流动资产周转次数越快，资产的经济效益就越差
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【单选题】
The British economy achieved global dominance by the .
A. A. 1860s
B. B. 1870s
C. C. 1880s
D. D.1890s
【单选题】
In , the British Parliament passed two important acts to establish a welfare state.
A. A. 1945
B. B. 1946
C. C. 1947
D. D. 1948
【单选题】
The in the early 1970s worsened an already stagnant economy in Britain.
A. A. oil crisis
B. B. high inflation rates
C. C. large imports
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Of the following practices, does not belong to Thatcher’s social welfare reform.
A. A. reducing child benefits
B. B. shortening the unemployment benefits period
C. C. reducing the unemployment
D. D. lowering old age pensions
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The Blair government has been successful in all the following aspects except .
A. A. limiting government spending
B. B. keeping inflation under control
C. C. reducing unemployment
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Britain has devoted of its land area to agriculture.
A. A. 54%
B. B. 64%
C. C. 74%
D. D.84%
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Britain’s important fishing areas include all the following except .
A. A. the North Sea
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Coal mining industry in Britain provides of the energy consumed in the country.
A. A. 1/3
B. B. 1/4
C. C. 1/5
D. D. 2/3
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The car industry in Britain in mostly .
A. A. foreign-owned
B. B. state-owned
C. C. joint-venture
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Of the following sectors in Britain, has experienced spectacular growth since the end of Word War II.
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Samuel Johnson’s dictionary was influential in establishing a standard form of .
A. A. grammar
B. B. handwriting
C. C. spelling
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At present, nearly of the world’s population communicate in English.
A. A. half
B. B. a quarter
C. C. one third
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The attack on Rome ended the Roman occupation in Britain in 410.
A. A. Norman
B. B. Danish
C. C. Celtic
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By the late 7th century, became the dominant religion in England.
A. A. Celtic Christianity
B. B. Anglo-Saxon Christianity
C. C. Germanic Christianity
D. D. Roman Christianity
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Westminster Abbey was built at the time of .
A. A. St. Augustine
B. B. Edward the Confessor
C. C. William the Conqueror
D. D. Alfred the Great
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The marked the establishment of feudalism in England.
A. A. Viking invasion
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The end of the Wars of the Roses led to the rule of .
A. A. the House of Valois
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C. C. the House of Tudor
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The direct cause for the Religious Reformation was King Henry VIII’s effort to .
A. A. divorce his wife
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C. C. support the Protestants
D. D. declare his supreme power over the church
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The English Civil War broke out in 1642 between .
A. A. Protestants and Puritans
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was passed after the Glorious Revolution.
A. A. Bill of Rights
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C. C. Provisions of Oxford
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The Industrial Revolution was aThe Industrial Revolution was accomplished in Britain by the middle of the century.
A. A. 17th
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Britain faced strong challenges in its global imperial dominance by the beginning of the century.
A. A. 17th
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C. C. 19th
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As a revising chamber, the House of Lords is expected to the House of Commons.
A. A. rival
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The British government is characterized by a division of powers between three of the following branches with the exception of the .
A. A. judiciary
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The importance of the British monarchy can be seen in its effect on .
A. A. passing the bills
B. B. advising the government
C. C. political parties
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British Cabinet works on the principle of .
A. A. collective responsibility
B. B. individual responsibility
C. C. defending the collectivism
D. D. defending the individuals
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The main duty of the British Privy Council is to .
A. A. make decisions
B. B. give advice
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is the first African-American winner of the Nobel Prize for Literature.
A. A.Ralph Ellison
B. B. Tony Morrison
C. C. Richard Wright
D. D. James Baldwin
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Of the following writers, is Not a Nobel Prize winner.
A. A. Alice Walker
B. B. Ernest Hemingway
C. C. William Faulkner
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Of the following books, is NOT written by Ernest Hemingway.
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F. Scott Fitzgerald’s finest novel is , and its theme is about
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D. D. The Beautiful and the Damned, the evil of human nature
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Of the following writers, is NOT included in the group of naturalists.
A. A. Stephen Crane
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C. C. Theodore Dreiser
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【单选题】
Of the following, is NOT characteristic of Mark Twain’s works.
A. A. colloquial speech
B. B. a sense of humor
C. C. a realistic view
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Of the following, is considered Herman Melville’s masterpiece.
A. A. The Last of the Mohicans
B. B. The Legend of Sleepy Hollow
C. C. Moby Dick
D. D. Daisy Miller
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Of the following, is NOT Nathaniel Hawthorne’s work.
A. A. The Scarlet Letter
B. B. The House of the Seven Gables
C. C. The Marble Faun
D. D. Nature
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is regarded as “the father of American literature”.
A. A. James Fennimore Cooper
B. B. Ralph Waldo
C. C. Thomas Jefferson
D. D. Washington Irving
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Of the following writers, are from the Colonial and Revolutionary Periods.
A. A. Benjamin Franklin & Edgar Ellen Poe
B. B. Edgar Ellen Poe & Jonathan Edwards
C. C. Benjamin Franklin & Jonathan Edwards
D. D. Edgar Ellen Poe & Washington Irving
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The National Day of the United States falls on .
A. A. June 4th
B. B. July 4th
C. C. June 14th
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Of the following, is NOT among the three major radio and TV networks in America.
A. A. the National Broadcasting System (NBS)
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C. C. the Columbia Broadcasting System (CBS)
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is sold especially to the upper or upper-middle class and it has a reputation for its serious attitude and great bulk.
A. A. The Washington Post
B. B. The New York Times
C. C. Los Angeles Times
D. D. New York Daily News
