问题 单项选择题

A公司前两年扩展了自身的业务,随着当地经济的发展,公司的销售额也飞速增长,A公司预计其一种主要的原料不久将会涨价。但A公司是一家私人公司,资金来源主要是银行贷款,目前,公司需要增加存货以降低成本,满足发展需要。但银行要求公司的流动比率必须保持在1.5以上,如果A公司目前的流动资产为600万元,流动比率为2,假设公司采用的是激进的筹资政策,那么它最多可增加存货()万元。

A.300

B.200

C.400

D.100

答案

参考答案:A

解析:

A公司目前的流动负债=600/2=300(万元),由于采用的是激进的筹集政策,增加存货,同时要增加流动负债,设最多可增加的存货为X,(600+X)/(300+X)=1.5,所以X=300(万元)。

多项选择题
填空题

Recycling Paper


The process of recycling paper can help to reduce deforestation and energy consumption on a significant scale. There are many different reasons why we should recycle paper products, and some of these are (26) in the paragraphs below.
Energy consumption will always be on the (27) as population levels grow, and so any manufacturing processes which help to reduce energy consumption are (28)
The Energy Information Administration (EIA) claim that there can be as (29) as a 40% energy saving when recycling paper over producing paper (30) the direct raw material.
Although recycling paper has many (31) , it also has its drawbacks. One of these drawbacks is that we cannot recycle the (32) paper product for eternity, as the fibers contained within the paper degrade over time, (33) their strength and length.
On (34) , an individual paper fiber can only be recycled a (35) of six times. Although this is a significant drawback, the six time recycling process will help to (36) a great deal of energy when you consider (37) much paper there is to be recycled.
If paper fibers can be recycled up to 6 times, and we recycled all paper products, this could help to (38) the intensity of deforestation for paper products up to a factor of 6.
With paper production said to (39) around 40% of harvested wood, and paper said to (40) around 90% wood, you can see how recycling paper is an important process for the (41) of our forests.
Today, the use of recycled paper products is on the increase, as more and more people begin to recycle paper (42) products around the home.
Although there are slight differences in the recycling processes of different (43) of paper products (e.g. corrugated, mixed paper, newspaper products), we are able to recycle just about any type of paper product around today.
The recycling logo helps to (44) a recyclable product and can also sometimes help to identify if the product contains any recycled material, in the form of a percentage. This helps a consumer to identify the (45) of recycling various products.

A. similar B. same C. different D. new