问题 单项选择题

在企业财务报表分析的基本指标中,流动比率反映的是()。

A.企业可在短期内转变为现金的流动资产偿还到期流动负债的能力

B.企业用经营所得支付债务利息的能力

C.企业立即偿还到期债务的能力

D.企业利用债权人的资金进行经营活动的能力

答案

参考答案:A

解析:流动比率是衡量一个企业短期流动性方面常用的比率指标之一,用以说明企业用其流动资产偿还到期债务的保障程度。

单项选择题
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     阅读下面这篇文章,请将标有A-E 的段落插入文章中标号为1-5 的合适位置,使这篇文章意义完整,结构连贯。

   She is widely seen as proof that good looks can last forever. But, at nearly 500 years of age, time is

catching up with the Mona Lisa. 

   1     

     "The thin, wooden panel (面,板) on which the Mona Lisa is painted in oil has changed shape since

experts checked it two years ago," the museum said.   2   

    3   "It is very interesting that when you're not looking at her, she seems to be smiling, and then you

look at her and she stops," said Professor Margaret Livingstone of Harvard University. "It's because

direct vision (视觉) is excellent at picking up detail, but less suited to looking at shadows. Da

Vincipainted the smile in shadows."

     However, the actual history of the Mona Lisa is just as mysterious as the smile.      4   

     In 1911, the painting was stolen from the Louvre by a former employee, who took it out of the museum

hidden under his coat. He said he planned to return it to Italy. The painting was sent back to France two

years later.

    5   

A. Nearly 6 million people go to see the Mona Lisa every year, many attracted by the mystery

     of her smile.

B. This picture is now so valuable that no one can tell its exact price. Therefore, many thieves

     tried to steal it in any way they could think of.

C. Visitors have noticed the changes but repairing the world's most famous painting is not easy.

D. Experts are not sure about the materials the Italian artist used and their current chemical  state.

E. Da Vinci himself loved it so much that he always carried it with him, until it was eventually sold

     to France's King Francis I in 1519.

F. The health of the famous picture, painted by Leonardo Da Vinci in 1505, is getting worse by

     the year, according to the Louvre Museum (卢浮宫博物馆) where it is housed.

G. During World War II , French hid the painting in small towns to keep it out of the hands of

     German forces. Like many old ladies, the Mona Lisa has some interesting stories to tell.