公司X和公司Y在所有方面都相同,除了存货评估时公司X采用FIFO而公司Y采用LIFO

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问题:

公司X和公司Y在所有方面都相同,除了存货评估时公司X采用FIFO而公司Y采用LIFO。最近几年内两个公司都处于价格上涨的环境中,则公司X最可能有较高的()。

A.税项负债。

B.存货周转率

C.营运现金流

考点:特许金融分析CFA考试特许金融分析CFA考试题库
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阅读理解。

    Like most July days, it was hot. I stepped into a tiny ice-cream shop to cool off with a chocolate ice-cream.

It was an old-time store with little round tables and chairs.

    As I entered, I found a very old woman bent over a table near the door. Her back was so badly twisted by

some sadness that her face nearly touched the table top. I sat down facing her a couple of tables away.

     "Poor woman," I thought, "what does she get out of life? Why God let people live so long past their prime

(盛年)?"

     As I thought, another aged lady entered the shop and sat down with her. Soon the two of them were talking

about childhood days. They talked of how little the shop had changed in 70 years ……In minutes, the two of

them were trembling with laughter. I looked again at the first woman, then in the mirror on a nearby wall,

catching a picture of myself.

     I was wearing a dirty shirt.

     She was well dressed in white, her hands sparking with gold rings.

     I was gloomy (愁闷的) 

     She was laughing, smiling.

     I sat alone. 

     She was sharing the day with a good friend.

     I was secretly worried about getting old

     She was old, but it wasn't hurting her.

     As I left the shop, I thought of my foolish question about God letting people live past their prime. Why,

that woman was more alive, more sensitive (敏感的) to life than I was. Age has not bent her spirit.

1. Which of the following is the main idea of the passage?[ ]

A. To tell us the life of old people.

B. To show the difference between the old and the young.

C. To show that old age does not mean doing short of spirit.

D. To make the reader have a pity on the old people.

2. The writer implies all of the following except that _____. [ ]

A. the old lady was very lonely and sad

B. he had more problems than the old lady

C. the old lady had lived a full and satisfying life

D. the old lady had learned to enjoy the simple things in life

3. Which of the following is the conclusion the writer made about the old lady?[ ]

A. She was to be pitied for her old age.

B. She considered the young man pitiable.

C. She was more alive and sensitive to life than the writer.

D. People should not be allowed to live when they are too old.

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委员会制政府

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       “中国代表团是来求团结而不是来吵架的。”“中国代表团是来求同而不是来立异的。”“我们的会议应该求同而存异。”这些话是周恩来在                  会议上的讲话。 [ ]

A.亚非

B.日内瓦  

C.联大

D.新德里

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CW-200K型转向架的安全钢丝绳调整其端头,可以使钢索长度在()范围内进行调整。

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丙酮酸在线粒体中彻底氧化分解过程,催化不可逆反应的一组酶是()

A.丙酮酸脱氢酶复合体、柠檬酸合酶、异柠檬酸脱氢酶、延胡索酸酶

B.丙酮酸脱氢酶复合体、柠檬酸合酶、异柠檬酸脱氢酶

C.丙酮酸脱氢酶复合体、柠檬酸合酶、异柠檬酸脱氢酶、α-酮戊二酸脱氢酶复合体

D.丙酮酸脱氢酶复合体、柠檬酸合酶、异柠檬酸脱氢酶、琥珀酰CoA合成酶

E.丙酮酸脱氢酶复合体、柠檬酸合酶、异柠檬酸脱氢酶、顺乌头酸酶

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