问题 多项选择题

已知甲公司2006年现金流量净额为150万元,其中,筹资活动现金流量净额为-20万元,投资活动现金流量净额为60万元,经营活动现金流量净额为110万元;2006年末负债总额为150万元,资产总额为320万元,营运资本为25万元,流动资产为120万元,2006年税后利息费用为5万元,所得税率为25%。则()。

A.现金流量利息保障倍数为8

B.2006年末流动负债为95万元

C.现金流量债务比为73.33%

D.长期资本负债率为24.44%

答案

参考答案:B, C, D

解析:

年末流动负债=120-25=95(万元),现金流量债务比=经营活动现金流量/债务总额×100%=110/150×100%=73.33%;长期资本负债率=非流动负债/(非流动负债+股东权益)×100%=(负债总额-流动负债)/(总资产-流动负债)×100%=(150-95)/(320-95)×100%=24.44%;

现金流量利息保障倍数=经营活动现金流量/利息费用=经营活动现金流量/[税后利息费用/(1-所得税率)]=经营活动现金流量×(1-所得税率)/税后利息费用=110×(1-25%)/5=16.5。

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单项选择题

With the spread of inter-active electronic media a man alone in his own home will never have been so well placed to fill the inexplicable mental space between cradle and crematorium. So I suspect that books will be pushed more and more into those moments of travel or difficult defecation (1) people still don’t quite know what to do with.

When people do read, I think they’ll want to feel they are reading literature, or (2) something serious. (3) you’re going to find fewer books presenting themselves as no- nonsense and (4) assuming literary pretensions and being packaged as works of art. We can expect an extraordinary variety of genre, but with an underlying (5) of sentiment and vision.

Translators can only (6) from this desire for the presumably sophisticated. We can look forward to lots of difficult names and fantastic stories of foreign parts enthusiastically (7) by the overall worship of the "global village" Much of this will be awful and some wonderful, (8) don’t expect the press or the organizers of prizes to offer you much help in making the appropriate distinctions. They will be chiefly (9) in creating celebrity, the greatest enemy of discrimination, but a good prop for the (10) consumer.

Every ethnic grouping over the world will have to be seen to have a great writer--a phenomenon that will (11) a new kind of provincialism, more chronological than geographic, (12) only the strictly contemporary is talked about and (13) . Universities, including Cambridge, will include (14) their literature syllabus novels written only last year. (15) occasional exhumation for the Nobel, the achievements of ten or only five years ago will be largely forgotten.

In short, you can’t go too far wrong when predicting more of the same. But there is a (16) side to this--the inevitable reaction against it. The practical things I would like to see happen--publishers seeking less to (17) celebrity through extravagant advertising, (18) and magazines (19) space to reflective pieces--are rather more improbable than the Second Coming (耶稣复临). But dullness never quite darkens the whole planet. In their own idiosyncratic fashion a few writers will (20) be looking for new departures.

6()

A.benefit

B.derive

C.differ

D.deviate

单项选择题