问题 单项选择题

如果甲企业经营杠杆系数为1.5,复合杠杆系数为3,则下列说法不正确的是( )。

A.如果销售量增加10%,息税前利润将增加15%
B.如果息税前利润增加20%,每股利润将增加40%
C.如果销售量增加10%,每股收益将增加30%
D.如果每股收益增加30%,销售量需要增加90%

答案

参考答案:D

解析: 因为经营杠杆系数为1.5,所以销售量增加10%,息税前利润将增加10%×1.5=15%,选项A正确。由于复合杠杆系数为3,所以如果销售量增加10%,每股收益将增加10%×3=30%,选项C正确。由于财务杠杆系数为3/1.5=2,所以息税前利润增加 20%,每股利润将增加20%×2=40%,选项B正确。由于复合杠杆系数为3,所以每股收益增加30%,销售量增加30%/3=10%,选项D不正确。

阅读理解

Everyone likes living in a clean and comfortable environment. If the environment(环境) are bad, it will affect our body, and make us not feel well. Sometimes we may be terribly ill. At that time we don’t want to work, and we have to stay in bed and rest at home. So the environment is very important to us.

It’s germs(微生物) that makes us ill. There are germs everywhere, They are very small and you can’t find them with your own eyes, but you can see them with a microscope(显微镜)They are very small and there may be hundreds of them on a very small thing, Germs can always be found in dirty water. When we look at dirty water under the microscope, we shall see them in it. Germs can also be found in air and dust(灰尘). If you cut your finger, some of the dust from the floor may go into it, and you will have much pain in it. Sometimes the germs will go into all of your bodies, and you will have pain everywhere.

To keep us healthy, we should try our best to make our environment cleaner and tidier. This needs us to work together.

小题1:Germs are________.

A.very small things that you can’t see with your eyes.

B.the things that don’t effect people.

C.the things that you can find with your eyes.

D.the things that are very big.小题2:How will you feel if germs go into the finger that is cut?

A.I will feel nothing.

B.I won’t mind.

C.I will feel tense.

D.I will feel painful.小题3:The writer tell us that________.

we like working when we are ill           

B. germs can’t live in the water.

C. we can’t feel ill if the environment is bad.  

D. we feel well when the environment is good.

小题4:From the passage we know that________.

A.Environment doesn’t affect our life

B.We don’t need to improve our environment

C.Germs may make us ill

D.If the environment is better, germs will be more.

单项选择题