企业在将净利润调节为经营活动现金流量时，下列各项中，属于调整减少净利润的是 ( )
题型：单项选择题
问题：
企业在将净利润调节为经营活动现金流量时，下列各项中，属于调整减少净利润的是 ( ) 。
A．长期待摊费用摊销
B．固定资产报废损失
C．经营性应收项目的增加
D．经营性应付项目的增加
题型：单项选择题
On the night of 23 July, 2011, a fast running train D301 from Beijing to Fuzhou suddenly hit another train which had already stopped there. The motor car accident happened in Wenzhou, China's eastern province of Zhejiang. It caused four carriages to fall off a bridge which is at least 30 metres high from the ground. 40 people have died in the accident. Among them were 2 foreigners: an Italian woman, Assunta Liguori, and a Chinese American, Cao Erxing. So far, most of the 39 bodies have been claimed by their relatives, based on ID cards, clothes and other characteristics, but the results of DNA tests are coming out in about one week or two. Another 210 people have been taken to hospitals in Wenzhou after the accident.
The accident study shows that it is the lightning strike that caused the big accident: the first train lost power because of a lightning strike and had to stop on the rail way. And after a few minutes it was soon hit from the back by another train following it.
After the accident, questions have been raised over “what caused the accident” and “how to do with it”. During a visit to Wenzhou, where 39 people have been killed last weekend, Premier Wen calls for an transparent investigation into the cause of the accident, and he once again emphasized(强调) the importance of putting safety first in the country’s development.
小题1:According to the report, _______ people got hurt in the accident.
A．40
B．42
C．210
D．250小题2:The underlined word “claim” means ______ in Chinese.
A．发现
B．掩埋
C．索赔
D．认领小题3:The motor car accident happened because of _______.
A．the lightning strike
B．running fast
C．high bridge
D．too many people小题4:Which of the following is NOT TRUE?
A．The accident happened in Zhejiang Province.
B．Train D301 was hit from the back by another train.
C．the 39 bodies have been claimed by the results of DNA tests.
D．Premier Wen came to Wenzhou after the accident.小题5:Premier Wen mainly tell the Chinese _________.
A．what caused the accident
B．how to do with the accident
C．the importance of our country’s development
D．how importance the safety is