第3题: [多项选择]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. 取得短期借款收到的现金 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 参考答案:A,C 答案解析:[解析] 企业产生的现金流量分为三类:①经营活动产生的现金流量,主要包括销售商品或提供劳务、购买商品、接受劳务、支付工资和交纳税款等流入和流出的现金和现金等价物。②投资活动产生的现金流量,主要包括购建
第18题: [单项选择]Questions 11 to 18 are based on the conversation you have just heard. A. The back of the drawer has fallen off. B. The man doesn’t have any soap. C. The cabinet is too heavy to move. D. Something is blocking the back of the drawer. 参考答案:D 答案解析:[听力原文] W:If you rub some soap on that drawer,it might stop sticking. M:Well,maybe,but if I too