问题 单项选择题

下列各项中,会导致企业资产负债率下降的是( )。

A.收回应收款项

B.计提资产减值准备

C.盈余公积转增资本

D.接受股东追加投资

答案

参考答案:D

解析:[答案解析] 资产负债率=负债/资产。选项A,收回应收账款,应收账款减少(资产减少),银行存款(资产)增加,资产负债率不变;选项B,计提资产减值准备,资产减值损失增加(不影响资产负债表),资产减值准备增加(导致资产账面价值减少),资产负债率增大;选项C,盈余公积转增资本,属于所有者权益内部之间相互转换,不影响资产负债率;选项D,接受股东追加投资,银行存款(资产)增加,所有者权益增加,资产负债率下降。 [试题点评] 本题主要考核“考核资产负债率的变化”知识点。

单项选择题 A1/A2型题
阅读理解

阅读理解。

     Someday a stranger will read your e-mail without your permission or scan the website you've visited.

Or perhaps someone will casually glance through your credit card purchases or cell phones bills to find

out your shopping or calling habits.

     In fact, it's likely some of theses things have already happened to you. Who would watch you without

your permission? It might be a spouse (配偶), a girlfriend, a marketing company, a boss, a policeman or a

criminal. Whoever it is, they will see you in a way you never intended to be seen--- the 21st century

equivalent (同等物) of being caught without wearing anything.

     Psychologists tell us boundaries are healthy, that it's important to reveal (透露) yourself to friends, family

and lovers in stages, at proper times. But few boundaries remain. The digital breed crumbs (面包屑) you

leave everywhere make it easy for strangers to reconstruct (重现) who you are, where you are and what you

like. In some cases, a simple Google search can reveal what you think. Like it or nor, increasingly we live in

a world where you simply cannot keep a secret.

     The key question is: Does that matter?

      For many Americans, the answer obviously is "no."

     When opinion surveys ask Americans about privacy, most say they are concerned about losing it. A

survey found an overwhelming pessimism (悲观) about privacy, with 60 percent of respondents saying

that they feel their privacy is " slipping away, and that bothers me."

     But people say one thing and do another. Only a tiny part of Americans change any behaviours in an

effort to protect their privacy. Few people turn down a discount (折扣) at tollbooths to avoid using the

EZ-Pass system that can track automobile movements. And few turn down supermarkets loyalty cards.

Privacy economist Alessandro Acquisti has run a series of tests that reveal people will give personal

information like Social Security numbers just to get their hands on a pitiful 50-cents-off coupon (优惠卷).

      But privacy does matter--- at least sometimes. It is like health. When you have it, you don't notice it. Only

when it's gone do you wish you'd done more to protect it.

1. What would psychologists advise on the relationships between friends?

A. Friends should open their hearts to each other.'

B. There should be a distance even between friends.

C. Friends should always be faithful to each other.

D. There should be fewer arguments between friends.

2. Why does the author say " We live in a world where you simply cannot keep a secret?"

A. Modern society has finally developed in to an open society.

B. People leave traces (踪迹) around when using modern technology.

C. There are always people who are curious about others' affairs.

D. Many search engines profit by revealing people's identities (身份).

3. What do most Americans do to protect privacy?

A. They change behaviours that might reveal their identity.

B. The use various loyalty cards for business transaction(处理).

C. They rely more and more on electronic devices.

D. The talk a lot but hardly do anything about it.

4. According to the passage, privacy is like health in that _______.

A. people will make every efforts to keep it.

B. its importance is hardly understood.

C. it is something that can easily be lost.

D. people don't value it until they lose it.