问题 多项选择题

某生物制药公司年销售净额280万元,息税前利润80万元,固定成本32万元,变动成本总额168万元,资产总额200万元,负债资本比率为40%,综合债务利率为12%,公司的所得税税率为33%。预计3年后,公司的资产总额达到1000万元,负债率会提高到60%。在此期间,需新增贷款500万元,期限3年,贷款年利率为15%,每年付息一次,筹集费率为0.1%。

根据以上资料,回答下列问题:

如果该公司的财务杠杆系数提高,则()。

A.当公司息税前利润减少时,每股收益会以更大的幅度减少

B.当公司每股收益减少时,息税前利润会以更大的幅度减少

C.当公司产销量减少时,息税前利润会以更大的幅度减少

D.公司财务风险提高

答案

参考答案:A, D

解析:财务杠杆系数提高,意味着息税前利润变动对每股收益的影响幅度变大,也意味着公司的财务风险提高。

选择题
阅读理解

阅读理解

     I wasn't interested in becoming a model at first. I worked as a receptionist in a beauty shop during high school. It was in South Dakota. A woman who had worked for Vogue-a famous fashion magazine said to me, "Why don't you go to New York and be a model?"

     So I went to New York at eighteen. I went to the first model agency, they thought that I was too

long-waisted. It was too bad since I came from South Dakota. I looked up in the telephone book. Hunting Hartford had just bought the agency. So I went there. I was in such a hurry that I couldn't give my name to the receptionist. About half an hour later, the man who had just taken over the agency-he had been a male model before-came in. I was just staring at this unfamiliar man when he said, "You! Come into my office!"

     How do you feel as a fashion model? Quite OK, I should say. But you stop thinking when you are

working. It takes a lot of nervous energy as well because the camera goes one, two, three very fast and

you have to move very fast. I like my job because it gives me freedom. I can have half a day off to do

things I like. I can't do that if I do a normal job. I never like becoming a secretary. They have to sit in the

office for eight hours a day, facing the same people.

     Most models, after one or two years, can't be still very interested in it. But I like being a model.

Maybe I was a born one, as many people say.

1. Who inspired the author's desire to become a model?

A. A woman customer in the beauty shop.

B. Hunting Hartford.

C. The author herself.

D. The author's father.

2. Why didn't the author return to South Dakota when she was first refused?

A. Because she had a strong desire to become a model.

B. Because South Dakota is far away from New York.

C. Because Hunting Hartford asked her not to go back.

D. Because she liked to be a receptionist at a beauty shop.

3. Which of the following is not true?

A. Hunting Hartford had an experience as a model.

B. Hunting Hartford thought the author might be a good model.

C. Hunting Hartford had always been a model agent.

D. Hunting Hartford accepted the author as a model.

4. Why did the author like being a model?

A. Because she liked the woman customer.

B. Because she liked the freedom.

C. Because she liked to have a regular work schedule.

D. Because she liked Hunting Hartford.

5. What can we learn from the passage?

A. Perseverance leads to your success.

B. Finding a job you like to do is important.

C. Both A and B.

D. Becoming a model is quite easy.