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问题 多项选择题

关于资产负债率，下列评价正确的是（）。

A.从债权人的角度，资产负债率越小越好

B.从股东的角度，资产负债率越大越好

C.从股东的角度，资产负债率越小越好

D.从股东的角度，当全部资本利润率超过债务利息率时，负债比率越高越好

E.从债权人的角度，资产负债率越大越好

答案

参考答案：A, D

解析：资产负债率反映债权人所提供的资本占全部资本的比例，从债权人的角度看，他们最关心的是贷给企业的款项的安全程度，也就是能否按期收回本金和利息；从股东的角度看，由于企业通过举债筹措的资金与股东提供的资金经营中发挥同样的作用，所以，股东所关心的是全部资金利润率是否超过借入款项的利率，即借入资金的代价。

阅读理解
阅读判断正(T)误(F)。
Name
living room
bedroom
kitchen
bathroom
sink
Tim
 
sing songs
 
 
 
Bob
 
 
 
wash hands
 
Mary
 
 
 
 
wash dishes
Lucy
watch TV
 
 
 
 
Tom
 
 
cook dinner
( ) 1. Tim is singing songs in the living room.
( ) 2. Bob is washing hands in the bathroom.
( ) 3. Mary is watching TV in the living room.
( ) 4. Lucy is washing dishes in the sink.
( ) 5. Tom is cooking dinner in the kitchen.
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单项选择题

Americans have a great love for informality and nowhere is this better expressed than in their love for nicknames (昵称，绰号). Upon greeting strangers for the first time they will quickly introduce themselves by their nickname. These are shortened forms of their given name at birth and reflect the casual relationships which exist among friends and coworkers. Family names are hardly ever used in daily situations and the use of one’s father’s last name is saved only for rare and formal occasions.
In many traditional cultures the use of the family name is seen as a sign of respect. For Americans, however, it’s the nickname which creates an immediate intimacy between two people upon which to build a relationship. By speaking to another on a first name basis and using his nickname, walls are immediately torn down and equality between two people is established.
At work bosses will refer to their employees by their nicknames. Should an employer use a worker’s family name, you can be sure that some kind of correction or serious business will follow.
This love for nicknames can create a sense of closeness between people who are otherwise not related. Even the presidents of the United States have borne nicknames. Abraham Lincoln was known as Honest Abe. John F. Kennedy was known as Jack or JFK and William Clinton has no reservations in letting people know he prefers to be called Bill, but those who look upon him with disfavor may call him Slick Willy.
Not only people but cities often carry their own nicknames. Chicago is called the "Windy City" because of the p winds which come down from Canada throughout the year. New York City is considered the "Big Apple" for reasons which are still obscure to most people including many New Yorkers.
Not every nickname, however, is positive and some can be rather rude and insulting. If someone should demonstrate a certain negative characteristic, a label will soon be attached to describe that person in an unpleasant way.
Likewise a person’s physical traits which are very dominant may lead to nicknames but not necessarily to one’s liking or choice. A nickname, therefore, is a way of identifying or describing someone or something for better or worse.

Why do Americans prefer to use nicknames when addressing one another

A. Nicknames are easy to remember.
B. Americans are a friendly people.
C. Nicknames help build a closer relationship.
D. Nicknames are convenient to use in daily life.
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