问题 单项选择题

如果流动负债小于流动资产,则期末以现金偿付一笔短期借款所导致的结果是()。

A.营运资金减少

B.营运资金增加

C.流动比率降低

D.流动比率提高

答案

参考答案:D

解析:

流动负债小于流动资产,假设流动资产是300万元,流动负债是200万元,即流动比率是1.5,期末以现金100万元偿付一笔短期借款,则流动资产变为200万元,流动负债变为100万元,所以流动比率变为2(增大)。原营运资金=300-200=100万元,变化后的营运资金=200-100=100万元(不变)。

排序题

选择下列每组句子的对话顺序。

1. (1). Hi, Kate. Next Sunday is my birthday. Can you come to my birthday party?

    (2). OK. I'm sure he would love to come.

    (3). Hi, Ann!

    (4). Five. Don't forget to tell Jim. I hope he can come, too.

    (5). Oh, thanks very much. I'd love to. What time is it going to start?

A. (1)-(5)-(4)-(3)-(2)

B. (3)-(2)-(5)-(4)-(1)

C. (1)-(3)-(5)-(4)-(2)

D. (3)-(1)-(5)-(4)-(2)

2. (1). May I speak to Rose?

    (2). Certainly.

    (3). Will you take a message?

    (4). Sorry, she is not in at the moment.

    (5). Please tell her to return me the dictionary tomorrow.

A. (1)-(4)-(3)-(2)-(5)

B. (1)-(2)-(3)-(4)-(5)

C. (1)-(2)-(3)-(5)-(4)

D. (1)-(4)-(2)-(5)-(3)

3. (1). Yes, it's very nice. What's the time?

    (2). It's four o'clock.

    (3). I have a new watch. Do you like it?

    (4). Let's go!

    (5). Oh, it's time to play games!

(A). 3-1-2-5-4

(B). 1-3-5-4-2

(C). 5-2-4-3-1

(D). 2-3-1-5-4

4. (1). Are you sure?

   (2). Can you mend it?

   (3). If he can't, nobody can.

   (4). Something is wrong with my TV set.

   (5). Sorry. But Uncle Wang can.

   (6). Let me see. Oh, it's broken.

A. (6)-(4)-(1)-(2)-(5)-(3)

B. (2)-(4)-(1)-(6)-(3)-(5)

C. (4)-(6)-(2)-(5)-(1)-(3)

D. (4)-(2)-(1)-(3)-(6)-(5)

5. (1). Black and white.

    (2). Will you show me a jacket?

    (3). OK. I will take one.

    (4). I think you look nice in yellow, and it is popular.

    (5). Certainly. What colour would you like?

A. (5)-(1)-(4)-(3)-(2)

B. (2)-(5)-(1)-(4)-(3) 

C. (3)-(5)-(4)-(2)-(1)

D. (5)-(4)-(1)-(2)-(3)

单项选择题