试题与答案

下列各项中,属于现金流量表“经营活动产生的现金流量表”的报表项目有( )。 A.收

题型:多项选择题

题目:

下列各项中,属于现金流量表“经营活动产生的现金流量表”的报表项目有( )。

A.收到的税费返还

B.偿还债务支付的现金

C.销售商品、提供劳务收到的现金

D.支付给职工以及为职工支付的现金

答案:

参考答案:A,C,D

解析: 现金流量表“经营活动产生的现金流量表”的报表项目包括①“销售商品、提供劳务收到的现金”项目;②“收到的税费返还”项目;③“收到其他与经营活动有关的现金”项目;④“购买商品、接受劳务支付的现金”项目;⑤“支付给职工以及为职工:支付的现金”项目;⑥“支付的各项税费”项目;⑦“支付其他与经营活动有关的现金”项目。而选项B属于筹资活动产生的现金流量。因此,本题的正确答案为A、C、D。

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题型:完形填空
根据短文内容,完成表格。每空一词。
People have reported seeing a wild man-like creature in the Himalayas. They call it a Yeti. Each report produces similar descriptions of the creature. Yetis are said to be heavily built and hairy. People believe that it sometimes comes down from the mountains to attack villagers.
In 1998, an American mountain climber said that he saw a Yeti on the Chinese side of the Himalayas. ‘It walked like a human but it had thick black fur and was about six feet tall with huge shoulders, very long arms and large hands,’ he said.
Ten Chinese engineers also reported that they saw a Yeti in the Shennongjia National Forest Park in western Hubei Province. The engineers ran after the creature, which ran with amazing speed and strength.
In 1970, 1,089 footprints were discovered in the snow near Bossburg, Washington in the United States. Footprints are one of the few pieces of hard evidence supporting the existence (存在)of Yetis. These footprints are about 14 to 18 inches long, 5 to 9 inches wide and much larger than those of a human. Also, they are always deeper than footprints made right next to them by men.
Some scientists think that these footprints are not left by Yetis. They say that the footprints could have been made by bears or other animals. They have found that the sun often causes footprints in the snow to become larger. Some scientists even think that these footprints could have been made by people playing a joke.
Dr Krantz, a scientist from Washington State University, has studied reports of Yetis for many years. He believes that there are Yetis while studying the footprints. He says that this creature possibly lived in Asia some 3,000,000 years ago. It could have made its way to other parts of the world and lived on until today.
General descriptions  of Yetis
Heavily built with much    小题1: 
Coming down from the mountain to    小题2: villagers
Places where Yetis were seen
Himalayas
● They walked like a    小题3: 
● They have thick black fur, huge shoulders, long arms and large hands
Shennongjia National Forest Park
● The Yeti was so    小题4:  and fast that the engineers couldn’t catch up with it.
Bossburg, Washington in the USA
   小题5: footprints were discovered: 14 or 18 inches long, 5 to 9 inches wide.
● They are  小题6: than those men made right next to them.
Scientists’ 小题7:  about whether there are Yetis
Yes
● Bears and other animals could have made them.
● The fingerprints became larger   小题8:  of the sun.
● People could have made them for    小题9:   a joke.
No
● It’s    小题10:  that Yetis lived in Asia some 3,000,000 years ago.
● They could have traveled to other parts of the world and lived on until now.
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