[单项选择]

Using the direct method, cash provided or used by operating activities (CFO) in the year 2005 was: A. $4300000. B. $5300000. C. $6300000. Use the following data to answer Net Income $1000 Depreciation expense 70 Purchase of equipment 200 Goodwill amortization 30 Sale of motor car 25 Sale of common stock 100 Decrease in accounts receivable 40 Increase in inventory 35 Issuance of bonds 20 Increase in accounts payable 30 Increase in wages payable 15 Capital stock exchanged for equipment 10

Cash flow from investing activities is:（）
A. -$200.
B. -$175.
C. $175.

[单项选择] Cash flow from operating activities is.（）
A. $1065.
B. $1090.
C. $1135.

[单项选择]When using the indirect method for computing cash flow from operating activities, a change in accounts payable will require which of the following（）
A. A negative (positive) adjustment to net income when accounts payable increases (decreases ).
B. A positive (negative) adjustment to net income when accounts payable increases (decreases ).
C. A positive adjustment to net income regardless of whether accounts payable increases or decreases.

[单项选择]When preparing cash flow statements using the direct method and the indirect method, an increase in accrued liabilities for rent during the year would result in what adjustment to "rent expense" recorded on the income statement Direct method Indirect method（） ①A. Increase Decrease ②B. Decrease Decrease ③C. Decrease Increase
A. ①
B. ②
C. ③

[单项选择]（） is a method used in Critical Path Methodology for constructing a project schedule network diagram that uses boxes or rectangles, referred to as nodes, to represent activities and connects them with arrows that show the logical relationships that exist between them．
A. PERT
B. AOA
C. WBS
D. PDM

[单项选择]Business travelers used to be the cash cows of the hotel business. Armed with corporate credit cards and expense accounts, they’d happily lay down hundreds of dollars per night for the privilege of a Godiva chocolate on their pillow and a sunken whirlpool tub in their bathroom. But just as prolonged corporate belt-tightening has forced road warriors to use budget airlines, more and more of them are now eschewing five-star lodging in favor of cheaper accommodations. Indeed, earlier this year the US National Business Travel Association released figures showing that 61 percent of corporate travel managers planned to book their people into lower-priced hotels in the coming year.
Here’s the good news: penny-pinching is translating into better deals at cheap and up-market hotels alike. Services at middle-market hotels are rising to accommodate a new wave of more demanding corporate customers. And luxury hotels are working harder to keep business travelers coming, offering lower rates,
A. take budget airlines
B. book lower-priced hotels
C. enjoy privileges in hotels
D. be customers of luxurious hotels

[单项选择]

The Chinese have used a method called acupuncture (针灸) to perform operations for about 4,000 years without putting the patient to sleep. This involves placing flexible needles into certain parts of the body. The needles are available in a number of stores in China and anyone may buy them.
To learn how to use the needles takes about one month of training. But to be skillful requires greater time. The person who performs the acupuncture knows how to put in the needles so the needles themselves are painful. This person also knows where to place the needles so the patient feels no pain in the area where the operation is to be performed. A particular operation might require 25 or more needles placed in various parts of the body. But now this operation requires only 3 or 4 needles.
Today, the Chinese doctors are trying to learn more about acupuncture. They are trying to develop a convincing theory to explain how the needles work in preventing pain, or why a needle in th
A. He knows where the operation is to be performed
B. He knows where to place the needles without pain
C. He knows how to use the needles in an operation
D. He knows how to perform the operation to cure the patient