问题 单项选择题

某公司年末会计报表上部分数据为:流动负债60万元,流动比率为2,速动比率为1.2,销售成本为100万元,年初存货为51万元,则本年度存货周转次数为()。

A.1.65次

D.2次

C.2.3次

D.1.45次

答案

参考答案:B

解析:

由于流动比率=流动资产/流动负债,因此得:可求得期末流动资产为120(万元)又由于速动比率=(流动资产-存货)÷流动负债,可求得期末存货为48(万元),则:年末存货周转次数=销售成本÷(期初存货+期末存货)÷2=2(次)。

判断题
单项选择题

I will always remember my mother’s last few days in this world.

On February 14th, 2000, my class went on a field trip to the beach. I had so much fun. When we returned to school, my teacher told me to go to the headmaster’s office. When I got into the office, I saw a police officer. Suddenly I realized something was wrong. The police officer told me what had happened and we went to pick my sister up. After that, we went to the hospital and waited. Time went slowly. Finally, we got to see our mother. It was terrible.

On the next day, the headmaster came and told my two teachers what had happened. I was taking a rest that day. I knew it had something to do with my mother. I kept thinking that she either died or had gotten better. How I wished that she had gotten better. When my teacher took me outside, my sister ran up to me. She started crying, "She’s gone. Teresa, mommy’s gone. She’s dead. " I couldn’t believe it. We jumped into the car and drove straight to the hospital. Most of my family were there. The silence was terrible. I knew I had to say goodbye.

Today when I look back, I still miss my mother very much, but I know that I will live. My mother was a p mother, who had the biggest heart. My mother was an angel walking on the earth. I will always remember her as living. When someone is asked who their hero is, they usually say someone famous, like Michael Jordan or Britney Spears. When someone asks me who my hero is, I tell them, my mother. My mother lives every day. That is what makes her at rue hero.

What did the headmaster tell the two teachers on the next day ().

A.Her mother had been very ill.

B.Her mother had been dead.

C.Her mother had gotten better.

D.Her sister came to see her.