在银行流动资金贷前调查报告中，借款人财务状况不包括( )。
A．流动资金数额和周转速度
B．主要客户、供应商和分销渠道
C．资产负债比率
D．存货净值和周转速度
参考答案：B
解析： 借款人财务状况一般应包括：根据财务报表分析资产负债比率及流动资产和流动负债结构的近3年变化情况、未来变动趋势，侧重分析借款人的短期偿债能力；流动资金数额和周转速度；存货数量、净值、周转速度、变现能力、呆滞积压库存物资情况；应收账款金额、周转速度、数额较大或账龄较长的国内外应收账款情况，相互拖欠款项及处理情况；对外投资情况，在建工程与固定资产的分布情况；亏损挂账、待处理流动资产损失、不合理资金占用及清收等情况。
| Another critical factor that plays a part in susceptibility to colds is age. A study done by the University of Michigan School of Public Health revealed particulars that seem to hold true for the general population. Infants are the most cold-ridden group, averaging more than six colds in their first year. Boys have more colds than girls up to age three. After the age of three, girls are more susceptible than boys, and teenage girls average three colds a year to boys’ two. The general incidence of colds continues to decline into maturity. Elderly people who are in good health have as few as one or two colds annually. One exception is found among people in their twenties, especially women, who show a rise in cold infections, because people in this age group are most likely to have young children. Adults who delay having children until their thirties and forties experience the same sudden increase in cold infections. The study also found that economics plays an important role. As income increases, the frequency at which colds are reported in the family decreases. Families with the lowest income suffer about a third more colds than families at the upper end. Lower income generally forces people to live in more cramped quarters than those typically occupied by wealthier people, and crowding increases the opportunities for the cold virus to travel from person to person. Low income may also adversely influence diet. The degree to which poor nutrition affects susceptibility to colds is not yet clearly established, but an inadequate diet is suspected of lowering resistance generally. |
The author’s tone in this passage could be ______ .
A．tentative
B．humorous
C．certain
D．critical