问题 单项选择题

(四)  某上市公司2011年的营业额为15亿元,息税前利润为3.2亿元,公司的资产总额为48亿元,负债总额为32亿元,债务年利息额为1.2亿元。公司计划2012年对外筹资5亿元投资一个新项目。筹资安排初步确定增发新股筹资4亿元,从银行贷款l亿元。经过估算,股票的资本成本率为10%,贷款的资本成本率为6%。

该公司2011年的财务杠杆系数为( )。

A.1.2

B.1.3

C.1.6

D.2.4

答案

参考答案:C

解析:解析:考察财务杠杆系数=息税前利润/(息税前利润—债务利息)=3.2/(3.2—1.2)=1.6

判断题
完形填空

注意: 如果选 E 涂 AD, 选F 涂BD,选G涂  CD。

I started to study English by myself when I was about 15 because of Michael Jackson. He’s been my idol since 1991, and I really wanted to understand him and his music. 小题1: I was very patient, and that helped me a lot in the process of learning English by myself.

Actually, I can’t describe the techniques I used to learn it, because it was almost automatic for me to start understanding English after a period of hard work trying to translate texts, dialogues and songs. 小题2:

One thing that I can say is that I started learning English through comparing patterns and observing the language structure, comparing it to Portuguese and trying to memorize rules.  小题3:  Another thing that helped me a lot is the fact that I would spend hours studying the uses, tenses, etc. of the words I could notice.

 小题4:    It was the hardest part of the process for me, because the only source I had was music, although I used a pronunciation dictionary , too.

小题5:    Later on I entered UFMG and really started studying English. Today I’m a teacher at an English Course, and I really enjoy it, because I can improve my English each day.

A.Despite the difficulty, I could learn everything well.

B.So I really can’t say exactly how I’ve achieved proficiency(熟练).

C.With the help of my teacher, I learned pronunciation well.

D.So I can say that a strong will is the key to my success.E.After having a large vocabulary, I started working on pronunciation.

F.And I used to make lists of words in order to memorize them and their meanings.

G.I used to use a dictionary to find the meaning of each word in songs written by him.