第5题: [单项选择]Why does Lucy look tired A. Because she is ill. B. Because she is hungry. C. Because she went to bed late last night. 参考答案:C 答案解析:[听力原文] M: Hi, Lucy, you look very tired. F: Yes, I am. I went to bed late last night.
第28题: [单项选择]下列各项业务中,应在企业现金流量表“购买商品、接受劳务支付的现金”项目中反映的是( )。 A. 摊销无形资产 B. 以银行存款购入生产设备 C. 赊购原材料 D. 以银行存款购入生产中需用的包装物 参考答案:D 答案解析:[解析] 企业摊销无形资产、赊购原材料,均未对其现金流量构成影响,无需在现金流量表中进行反映。以银行存款购入生产设备;则应在现金流量表“购买固定资产、无形资产和其他长期资产支付的现金”项目中反映。