问题 单项选择题

下列经济业务,可导致企业资产负债率指标下降的是( )。

A.以银行存款对外投资

B.收回应收账款

C.接受固定资产投资

D.生产车间领用原材料

答案

参考答案:C

解析: 本题所考查的考点是企业资产负债率。 资产负债率,是指负债总额与资产总额的比率。这个指标表明企业资产中有多少是债务,同时也可以用来检查企业的财务状况是否稳定。由于站的角度不同,对这个指标的理解也不尽相同。计算公式为:资产负债率=负债总额÷资产总额×100%。当负债总额不变时,资产负债率与资产总额成反比例关系。以银行存款对外投资,收回应收账款,生产车间领用原材料都不会增加资产总额,只有接受固定资产投资才能增加资产总额,所以,选项ABD错误,选项C正确。

阅读理解

What do people do with their old, out-of-date but still useful computers? Most people don’t know what to do with them. Many old computers are put away in homes. Many more are simply thrown out with the rubbish.  

Some companies are thinking of ways to bring down the number of old computers. Sony has agreed to help recycle old Sony products. Dell, Hewlett-Packard and other companies now also take back some old computers.  

In some countries, laws are being passed, too. Computer companies will have to collect and recycle their used products. And 70% of computer waste must be recycled. The idea behind the laws is that computer companies themselves should pay the cost. That will encourage them to make computers that are easier and cheaper to repair and upgrade(升级).  

Yet while many people are throwing away good computers, others cannot afford them at all. Hundreds of organizations are working to solve this problem. They collect and repair old computers. Some also teach others how to repair computers.  

The computers then go to schools, charities and people who need them. Giving a used computer to one of these organizations can turn one person’s rubbish into someone else’s useful things—and cut down on waste, too.  

小题1: How do people usually deal with their old computers?  

A. They stop using them. B. They give them to others.   C. They fix them up.  

小题2: What do some computer companies do to bring down the number of old computers?  

A. They don’t do anything about them.  

B. They take back some old ones.         

C. They donate them to some charities.  

小题3:According to some countries’ laws, what must computer companies do?  

A. Collect and recycle most of computer waste.   

B. Repair and upgrade old computers.        

C. Make much cheaper computers.  

小题4: What may people who can’t afford computers think of the used computers?  

A. Expensive.        B. Useful.         C. Out-of -date.  

小题5: What is the passage about?  

A. Repairing old computers.  

B. Selling old computers.                

C. Recycling old computers.  

判断题