问题 多项选择题

某机械设备股份有限公司2009年和2010年主要财务数据如表3所示(单位:亿元)。

通过表中数据计算,可看出该公司2010年度比2009年度()

A.速动资产减少 

B.资产负债率降低 

C.速动资产增加 

D.资产负债率提高

答案

参考答案:C, D

解析:速动资产是指流动资产减去变现能力较差且不稳定的存货、待摊费用、待处理流动资产损失等后的余额。通常简化处理为流动资产减存货。资产负债率=(负债合计+资产合计)Xl00%。本案例中,2009年,该公司速动资产=3.2-0.8=2.4(亿元),资产负债率=3.7÷7.4=50%;2010年,该公司速动资产=3.8-1.2=2.6(亿元),资产负债率=5.0÷8.2=61.0%。则该公司2010年度与2009年度相比,速动资产增加,资产负债率提高。

单项选择题

Modern liberal opinion is sensitive to problems of restriction of freedom and abuse of power. (1) , many hold that a man can be injured only by violating his will, but this view is much too (2) . It fails to (3) the great dangers we shall face in the (4) of biomedical technology that stems from an excess of freedom, from the unrestrained (5) of will. In my view, our greatest problems will be voluntary self-degradation, or willing dehumanization, as is the unintended yet often inescapable consequence of sternly and successfully pursuing our humanization (6) .

Certain (7) and perfected medical technologies have already had some dehumanizing consequences. Improved methods of resuscitation have made (8) heroic effort to "save" the severely ill and injured. Yet these efforts are sometimes only partly successful: They may succeed in (9) individuals, but these individuals may have sever brain damage and be capable of only a less-than-human, vegetating (10) . Such patients have been (11) a death with dignity. Families are forced to bear the burden of a (12) "death watch".

(13) the ordinary methods of treating disease and prolonging life have changed the (14) in which men die. Fewer and fewer people die in the familiar surroundings of home or in the (15) of family and friends. This loneliness, (16) , is not confined to the dying patient in the hospital bed. As a group, the elderly are the most alienated members of our society: Not yet (17) the world of the dead, not deemed fit for the world of the living, they are shunted (18) . We have learned how to increase their years, (19) we have not learned how to help them enjoy their days. Yet we continue to bravely and feverishly push back the frontiers (20) death.

4()

A.allocation

B.expense

C.restriction

D.availability

单项选择题